1 1000 10 https://oer.uinsyahada.ac.id/files/original/707b6562712ffa894042b580f0189171.pdf e57fa0426f7ab1b1102d80915dae87a6 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource 657 Accounting Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Accounting for Managers Subject The topic of the resource Accounting Description An account of the resource Answer: Financial accounting1 focuses on providing historical financial information to external users. External users are those outside the company, including owners (e.g., shareholders) and creditors (e.g., banks or bondholders). Financial accountants reporting to external users are required to follow U.S. Generally Accepted Accounting Principles (U.S. GAAP)2 , a set of accounting rules that requires consistency in recording and reporting financial information. This information typically summarizes overall company results and does not provide detailed information. Managerial accounting3 focuses on internal users—executives, product managers, sales managers, and any other personnel within the organization who use accounting information to make important decisions. Managerial accounting information need not conform with U.S. GAAP. In fact, conformance with U.S. GAAP may be a deterrent to getting useful information for internal decision-making purposes. For example, when establishing an inventory cost for one or more units of product (each jersey or hat produced at Sportswear Company), U.S. GAAP requires that production overhead costs, such as factory rent and factory utility costs, be included. However, for internal decision-making purposes, it might make more sense to include nonproduction costs that are directly linked to the product, such as sales commissions or administrative costs. Creator An entity primarily responsible for making the resource Kurt Heisinger, Joe Ben Hoyle Source A related resource from which the described resource is derived https://2012books.lardbucket.org/pdfs/accounting-for-managers Publisher An entity responsible for making the resource available https: books.lardbucket.org Date A point or period of time associated with an event in the lifecycle of the resource 2012 Contributor An entity responsible for making contributions to the resource Baihaqi Rights Information about rights held in and over the resource Creative Commons Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Textbook https://oer.uinsyahada.ac.id/files/original/a8bbea43fb9cf561def37cbb4f82c931.pdf ed843582ba6483fc92283bd973c46e79 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource 657 Accounting Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Accounting Principles: A Business Perspective, Financial Accounting (Chapters 1 – 8) Subject The topic of the resource Accounting Accounting Principles Business Perspective, Financial Accounting Description An account of the resource Preface from the eight edition: Philosophy and purpose Imagine that you have graduated from college without taking an accounting course. You are employed by a company as a sales person, and you eventually become the sales manager of a territory. While attending a sales managers' meeting, financial results are reviewed by the Vice President of Sales and terms such as gross margin percentage, cash flows from operating activities, and LIFO inventory methods are being discussed. The Vice President eventually asks you to discuss these topics as they relate to your territory. You try to do so, but it is obvious to everyone in the meeting that you do not know what you are talking about. Creator An entity primarily responsible for making the resource Hermanson Edwards Maher Source A related resource from which the described resource is derived https://www.saylor.org/site/wp-content/uploads/2011/11/BUS103-TEXTBOOK.pdf Publisher An entity responsible for making the resource available Textbook Equity, Inc Contributor An entity responsible for making contributions to the resource Rahmah Agustira Rights Information about rights held in and over the resource Creative Commons Type The nature or genre of the resource Textbooks accounting Accounting Principles Business financial Financial Accounting https://oer.uinsyahada.ac.id/files/original/27b09ebdcf81750052b27175a5b06a29.pdf ddce6a0267612a1ae343b8bcfc61c178 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource 657 Accounting Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Accounting Principles: Managerial Accounting Subject The topic of the resource Accounting Managerial Accounting Managerial economics Economics Description An account of the resource Process: Cost systems Learning objectives After studying this chapter, you should be able to: • Describe the types of operations that require a process cost system. • Distinguish between process and job costing systems. • Discuss the concept of equivalent units in a process cost system. • Compute equivalent units of production and unit costs under the average cost procedure. • Prepare a production cost report for a process cost system and discuss its relationship to the Work in Process Inventory account. • Distinguish between normal and abnormal spoilage. • Compute equivalent units of production and unit costs under the first-in first-out (FIFO) system (Appendix 19-A). • Discuss how joint costs are allocated to joint products (Appendix 19-B). This chapter continues the discussion of cost accumulation systems. In Chapter 18, we explained and illustrated job costing. The job cost system (job costing) accumulates costs incurred to produce a product according to individual jobs. For example, construction companies use job costing to keep track of the costs of each construction job. Creator An entity primarily responsible for making the resource Hermanson Edwards Ivancevich Source A related resource from which the described resource is derived https://textbookequity.org/Textbooks/TBQ_PA_Accounting_managerial.pdf Publisher An entity responsible for making the resource available Textbook Equity, Inc Contributor An entity responsible for making contributions to the resource Rahmah Agustira Rights Information about rights held in and over the resource Creative Commons Type The nature or genre of the resource Textbooks accounting Accounting Principles: Managerial Accounting Business Managerial Accounting https://oer.uinsyahada.ac.id/files/original/769b61dbae1129424da58693cbb1d17a.jpg 2c62a770eb41d5e0b1cdad62115f87c4 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource 657 Accounting Moving Image A series of visual representations imparting an impression of motion when shown in succession. Examples include animations, movies, television programs, videos, zoetropes, or visual output from a simulation. Player html for embedded player to stream video content <iframe src="//www.youtube.com/embed/67Ko1FNdLzI" frameborder="0" width="480" height="270"></iframe> Imported Thumbnail If a thumbnail images was imported for an embedded video, its id is recorded here and the thumbnail is hidden on pages displaying the embedded video itself. https://i.ytimg.com/vi/67Ko1FNdLzI/default.jpg Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Creative Accounting Description An account of the resource Creative accounting is a euphemism referring to accounting practices that may follow the letter of the rules of standard accounting practices, but deviate from the spirit of those rules. They are characterized by excessive complication and the use of novel ways of characterizing income, assets, or liabilities and the intent to influence readers towards the interpretations desired by the authors. The terms "innovative" or "aggressive" are also sometimes used. Other synonyms include Cooking the books and Enronomics. The term as generally understood refers to systematic misrepresentation of the true income and assets of corporations or other organizations. "Creative accounting" has been at the root of a number of accounting scandals, and many proposals for accounting reform – usually centering on an updated analysis of capital and factors of production that would correctly reflect how value is added. Newspaper and television journalists have hypothesized that the stock market downturn of 2002 was precipitated by reports of "accounting irregularities" at Enron, Worldcom, and other firms in the United States. One commonly accepted incentive for the systemic over-reporting of corporate income which came to light in 2002 was the granting of stock options as part of executive compensation packages. Since stock prices reflect earning reports, stock options could be most profitably exercised when income is exaggerated, and the stock can be sold at an inflated profit. The most notable activist is Abraham Briloff (professor emeritus of CUNY Baruch) who for years wrote a column for Barron's that constantly analyzed breaches of ethics and audit professionalism among CPA firms. His book is called Unaccountable Accounting. The profession, in turn, was not kind to Dr. Briloff but much of what he advocated has been forced on the industry in the wake of the Enron scandal (See Sarbanes-Oxley). According to critic David Ehrenstein, the term "creative accounting" was first used in 1968 in the film The Producers by Mel Brooks. Input by : Elvira Nadya Saleh Date A point or period of time associated with an event in the lifecycle of the resource 2017-04-11T17:00:00.000Z Source A related resource from which the described resource is derived http://youtu.be/67Ko1FNdLzI Rights Information about rights held in and over the resource <a href="http://creativecommons.org/licenses/by/3.0/legalcode">Creative Commons License</a><br />This video represents licensed content on YouTube, meaning that the content has been claimed by a YouTube content partner. Publisher An entity responsible for making the resource available The Audiopedia<br />published via YouTube.com Contributor An entity responsible for making contributions to the resource Elvira Nadya Saleh Subject The topic of the resource Accounting creative accounting creative accounting definition creative accounting explanation creative accounting meaning dictionary english dictionary english vocabulary how to pronounce words online dictionary online vocabulary vocabulary what do words mean what does creative accounting mean what does creative accounting stand fo what is creative accounting what is the definition of creative accounting what is the meaning of creative accounting https://oer.uinsyahada.ac.id/files/original/05b3fa05ee89278b7bcecf735001b3aa.pdf 19ea9cbc424add0eb1f8bd192438f8e2 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource 657 Accounting Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Introduction to Financial Accounting - First US Edition Subject The topic of the resource Financial Accounting Description An account of the resource Accounting is often called the language of business because it uses a unique vocabulary to communicate information to decision makers. In this chapter, we will discuss what financial accounting is and briefly introduce how financial information is communicated through financial statements. Then we will study how financial transactions are analyzed and reported on financial statements. Accounting is the process of identifying, measuring, recording, and communicating an organization’s economic activities to users. Users need information for decision making. Internal users of accounting information work for the organization and are responsible for planning, organizing, and operating the entity. The area of accounting known as managerial accounting serves the decision‐making needs of internal users. Creator An entity primarily responsible for making the resource David Annand Source A related resource from which the described resource is derived https://open.umn.edu Publisher An entity responsible for making the resource available Athabasca University Press Date A point or period of time associated with an event in the lifecycle of the resource 2018 Contributor An entity responsible for making contributions to the resource Baihaqi Rights Information about rights held in and over the resource Creative Commons Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Textbook https://oer.uinsyahada.ac.id/files/original/34b2526ed8b722850e7087155eab37a5.pdf 8e77aca4461ae217b58d4c040f8ddd7c Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource 657 Accounting Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Introduction to Financial Accounting Adapted for U.S. GAAP Subject The topic of the resource Financial Accounting Description An account of the resource AccounƟng involves a process of collecƟng, recording, and reporƟng a business’s economic acƟviƟes to users. It is oŌen called the language of business because it uses a unique vocabulary to communicate informaƟon to decision makers. To understand accounƟng, we first look at the basic forms of business organizaƟons. The concepts and principles that provide the foundaƟon for financial accounƟng are then discussed. With an emphasis on the corporate form of business organizaƟon, we will examine how we communicate to users of financial informaƟon using financial statements. Finally, we will review how financial transacƟons are analyzed and then reported on financial statements. Creator An entity primarily responsible for making the resource Henry Dauderis, David Annand, Donna L. Marchand Source A related resource from which the described resource is derived https://lifa1.lyryx.com/textbooks/ANNAND_US_1/marketing/DauderisAnnandMarchand-IntroFinAcct-2019A.pdf Publisher An entity responsible for making the resource available Lyryx learning.com Date A point or period of time associated with an event in the lifecycle of the resource 2019 Contributor An entity responsible for making contributions to the resource Baihaqi Rights Information about rights held in and over the resource Creative Commons Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Textbook https://oer.uinsyahada.ac.id/files/original/43140eb148994f2800753018c17a6f88.pdf f6ba7e4b72acea7bb1a07d378219307f Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource 657 Accounting Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Principles of Accounting Volume 1 Financial Accounting Subject The topic of the resource Accounting Description An account of the resource Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. Due to the comprehensive nature of the material, we are offering the book in two volumes. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today’s college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the “why” as well as the “how” aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization. Creator An entity primarily responsible for making the resource Mitchell Franklin, Patty Graybeal, Dixon Cooper, Source A related resource from which the described resource is derived https://openstax.org/details/books/principles-financial-accounting Publisher An entity responsible for making the resource available Openstax Date A point or period of time associated with an event in the lifecycle of the resource 2019 Contributor An entity responsible for making contributions to the resource Baihaqi Rights Information about rights held in and over the resource Creative Commons Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Textbook https://oer.uinsyahada.ac.id/files/original/eef88a145418b45b5961a072e8878b8b.pdf 8786847dd6258e3e33f3a4ae32fcc65c Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource 657 Accounting Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Principles of Accounting, Volume 2: Managerial Accounting Subject The topic of the resource Accounting Description An account of the resource Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today’s college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the “why” as well as the “how” aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization. Creator An entity primarily responsible for making the resource MITCHELL FRANKLIN, PATTY GRAYBEAL, DIXON COOPER, Source A related resource from which the described resource is derived https://d3bxy9euw4e147.cloudfront.net/oscms-prodcms/media/documents/ManagerialAccounting-OP.pdf Publisher An entity responsible for making the resource available https://openstax.org Date A point or period of time associated with an event in the lifecycle of the resource - Contributor An entity responsible for making contributions to the resource Baihaqi Rights Information about rights held in and over the resource Creative Commons Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Textbook https://oer.uinsyahada.ac.id/files/original/b37478773eafd3f66bd56ae6d523c6c4.pdf a5bc8b26216e123b50e5ede3e93b7b67 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource 657 Accounting Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Principles of Financial Accounting Subject The topic of the resource Financial Accounting Description An account of the resource Accounting may be defined as the process of analyzing, classifying, recording, summarizing, and interpreting business transactions. One of the key aspects of the process is keeping “running totals” of “things.” Examples of items a business might keep track of include the amount of cash the business currently has, what a company has paid for utilities for the month, the amount of money it owes, its income for the entire year, and the total cost of all the equipment it has purchased. You want to always have these running totals up to date so they are readily available to you when you need the information. It is similar to checking what your cash balance in the bank is when deciding if you have enough money to make a purchase with your debit card. Creator An entity primarily responsible for making the resource Christine Jonick Source A related resource from which the described resource is derived https://open.umn.edu/ Publisher An entity responsible for making the resource available University of North Georgia Press Date A point or period of time associated with an event in the lifecycle of the resource 2017 Contributor An entity responsible for making contributions to the resource Baihaqi Rights Information about rights held in and over the resource Creative Commons Format The file format, physical medium, or dimensions of the resource PDf Language A language of the resource English Type The nature or genre of the resource Textbook https://oer.uinsyahada.ac.id/files/original/21f884dfeb58101fae7e08b8caf35aea.pdf caf92d0e90cd6f7cb235c9842507bdd3 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource 657 Accounting Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Professional Web Accessibility Auditing Made Easy Subject The topic of the resource Web Accessibility Auditing Description An account of the resource Digital accessibility skills are in high demand, as the world becomes more aware of barriers in digital content that prevent some people from participating in a digital society. These are essential skills for web developers, and essential knowledge for organizations that want to ensure their web content is reaching the broadest audience possible. Creator An entity primarily responsible for making the resource GREG GAY Source A related resource from which the described resource is derived https://pressbooks.library.ryerson.ca/pwaa/ Publisher An entity responsible for making the resource available Independent Date A point or period of time associated with an event in the lifecycle of the resource 2018 Contributor An entity responsible for making contributions to the resource Baihaqi Rights Information about rights held in and over the resource Creative Commons Format The file format, physical medium, or dimensions of the resource Digital PDF Language A language of the resource English Type The nature or genre of the resource Textbook