18 CFR 367.1420 - Account 142, Customer accounts receivable.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 142, Customer... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142, Customer accounts receivable. (a) This account must include amounts due from customers for service, and for...

Cost Accounting and Accountability for Early Education Programs for Handicapped Children.

ERIC Educational Resources Information Center

Gingold, William

The paper offers some basic information for making decisions about allocating and accounting for resources provided to young handicapped children. Sections address the following topics: reasons for costing, audiences for cost accounting and accountability information, and a process for cost accounting and accountability (defining cost categories,…

75 FR 20363 - Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-19

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for Federal Oil and Gas Resources AGENCY: Federal Accounting Standards... is hereby given that the Federal Accounting Standards Advisory Board (FASAB) has issued Statement of...

14 CFR Sec. 2-5 - Revenue and accounting practices.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Revenue and accounting practices. Sec. 2-5... General Accounting Provisions Sec. 2-5 Revenue and accounting practices. (a) Revenue accounting practices... physically verify the reliability of its passenger revenue accounting practice at least once each accounting...

12 CFR 563b.465 - Do account holders retain any voting rights based on their liquidation sub-accounts?

Code of Federal Regulations, 2010 CFR

2010-01-01

... based on their liquidation sub-accounts? 563b.465 Section 563b.465 Banks and Banking OFFICE OF THRIFT... Account § 563b.465 Do account holders retain any voting rights based on their liquidation sub-accounts... their liquidation sub-accounts. ...

Balancing Fairness and Efficiency: The Impact of Identity-Blind and Identity-Conscious Accountability on Applicant Screening

PubMed Central

Self, William T.; Mitchell, Gregory; Mellers, Barbara A.; Tetlock, Philip E.; Hildreth, J. Angus D.

2015-01-01

This study compared two forms of accountability that can be used to promote diversity and fairness in personnel selections: identity-conscious accountability (holding decision makers accountable for which groups are selected) versus identity-blind accountability (holding decision makers accountable for making fair selections). In a simulated application screening process, undergraduate participants (majority female) sorted applicants under conditions of identity-conscious accountability, identity-blind accountability, or no accountability for an applicant pool in which white males either did or did not have a human capital advantage. Under identity-conscious accountability, participants exhibited pro-female and pro-minority bias, particularly in the white-male-advantage applicant pool. Under identity-blind accountability, participants exhibited no biases and candidate qualifications dominated interview recommendations. Participants exhibited greater resentment toward management under identity-conscious accountability. PMID:26660723

18 CFR 367.2282 - Account 228.2, Accumulated provision for injuries and damages.

Code of Federal Regulations, 2010 CFR

2010-04-01

... with amounts charged to account 925, Injuries and damages (§ 367.9250), or other appropriate accounts... must be charged to this account and credited to the appropriate current liability account. Details of.... (c) Recoveries or reimbursements for losses charged to this account must be credited to this account...

Excel in the Accounting Curriculum: Perceptions from Accounting Professors

ERIC Educational Resources Information Center

Ramachandran Rackliffe, Usha; Ragland, Linda

2016-01-01

Public accounting firms emphasize the importance of accounting graduates being proficient in Excel. Since many accounting graduates often aspire to work in public accounting, a question arises as to whether there should be an emphasis on Excel in accounting education. The purpose of this paper is to specifically look at this issue by examining…

78 FR 23281 - Notice of Proposed Information Collection; Comment Request: Ginnie Mae Multiclass Securities...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-18

... Statements Accountant for 15 8 120 32 3840 (attached to closing Sponsor. letter). Accountants' Closing Accountant...... 15 8 120 8 960 Letter. Accountants' OCS Letter... Accountant...... 15 8 120 8 960 Structuring Data Accountant...... 15 8 120 8 960 Financial Statements...... Accountant...... 15 8 120 1 120...

17 CFR 229.304 - (Item 304) Changes in and disagreements with accountants on accounting and financial disclosure.

Code of Federal Regulations, 2014 CFR

2014-04-01

... disagreements with accountants on accounting and financial disclosure. 229.304 Section 229.304 Commodity and...-REGULATION S-K Financial Information § 229.304 (Item 304) Changes in and disagreements with accountants on... subsequent interim period, an independent accountant who was previously engaged as the principal accountant...

17 CFR 229.304 - (Item 304) Changes in and disagreements with accountants on accounting and financial disclosure.

Code of Federal Regulations, 2011 CFR

2011-04-01

... disagreements with accountants on accounting and financial disclosure. 229.304 Section 229.304 Commodity and...-REGULATION S-K Financial Information § 229.304 (Item 304) Changes in and disagreements with accountants on... subsequent interim period, an independent accountant who was previously engaged as the principal accountant...

17 CFR 229.304 - (Item 304) Changes in and disagreements with accountants on accounting and financial disclosure.

Code of Federal Regulations, 2012 CFR

2012-04-01

... disagreements with accountants on accounting and financial disclosure. 229.304 Section 229.304 Commodity and...-REGULATION S-K Financial Information § 229.304 (Item 304) Changes in and disagreements with accountants on... subsequent interim period, an independent accountant who was previously engaged as the principal accountant...

17 CFR 229.304 - (Item 304) Changes in and disagreements with accountants on accounting and financial disclosure.

Code of Federal Regulations, 2013 CFR

2013-04-01

... disagreements with accountants on accounting and financial disclosure. 229.304 Section 229.304 Commodity and...-REGULATION S-K Financial Information § 229.304 (Item 304) Changes in and disagreements with accountants on... subsequent interim period, an independent accountant who was previously engaged as the principal accountant...

Government Accounting

DTIC Science & Technology

1999-06-22

Commercial Industry • Financial Standards Accounting Board (GAAP) • Internal Revenue Service - Tax Accounting • DoD - Cost Accounting Standards...internal management control systems, managers shall focus on results, not process” Government Accounting • Intent EVM Accounting Criteria : – Record costs ...consistent with established budgets – Insure control of indirect costs – Insure disciplined accumulation of cost – Insure proper material accounting and

Reality Investing | Alaska Division of Retirement and Benefits

Science.gov Websites

account for you. An annual fee based on your account balance will be assessed to your account quarterly . For instance, if you have a $10,000 account balance, the annual fee to have your account managed for chart below for the fee schedule. Managed Account Service Annual Fees Account Balance Annual Fee Less

12 CFR 218.723 - Exemptions for special accounts, transferred accounts, foreign branches and a de minimis number...

Code of Federal Regulations, 2010 CFR

2010-01-01

... accounts, foreign branches and a de minimis number of accounts. 218.723 Section 218.723 Banks and Banking... accounts, transferred accounts, foreign branches and a de minimis number of accounts. (a) Short-term... dealer. (e) De minimis exclusion. A bank may, in determining its compliance with the chiefly compensated...

12 CFR 218.723 - Exemptions for special accounts, transferred accounts, foreign branches and a de minimis number...

Code of Federal Regulations, 2011 CFR

2011-01-01

... accounts, foreign branches and a de minimis number of accounts. 218.723 Section 218.723 Banks and Banking... accounts, transferred accounts, foreign branches and a de minimis number of accounts. (a) Short-term... dealer. (e) De minimis exclusion. A bank may, in determining its compliance with the chiefly compensated...

76 FR 8989 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

Federal Register 2010, 2011, 2012, 2013, 2014

2011-02-16

... Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References AGENCIES... Acquisition Regulation (FAR) to update references to authoritative accounting standards owing to the Financial... Accounting Principles (GAAP) (``Codification of GAAP''). DATES: Interested parties should submit written...

76 FR 2712 - Sara Lee Corporation, Master Data, Cash Applications, Deductions, Collections, Call Center...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-01-14

... Center, Information Technology, Accounts Payable, General Accounts, Financial Accounting, Payroll, and... Corporation, Master Data, Cash Applications, Deductions, Collections, Call Center, Information Technology, Accounts Payable, General Accounts, Financial Accounts, Payroll, and Employee Master Data Departments...

48 CFR 9904.405 - Accounting for unallowable costs.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for unallowable costs. 9904.405 Section 9904.405 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.405 Accounting for unallowable costs. ...

48 CFR 9904.416 - Accounting for insurance costs.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for insurance costs. 9904.416 Section 9904.416 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.416 Accounting for insurance costs. ...

A Comparative Study of the Perceptions of Accounting Educators and Accountants on Skills Required of Accounting Education Graduates in Automated Offices

ERIC Educational Resources Information Center

Nwokike, Felicia Ogonnia; Eya, Gloria Mgboyibo

2015-01-01

The study dealt with perception of accounting educators and senior accountants on skills required of accounting education graduates for effective job performance in automated offices. The study adopted a descriptive research design.The population consisted of 149 respondents, made up of 80 accounting educators in public tertiary institutions and…

78 FR 32099 - Garnishment of Accounts Containing Federal Benefit Payments

Federal Register 2010, 2011, 2012, 2013, 2014

2013-05-29

... current balance of the account, whichever is lower. DATES: This final rule is effective June 28, 2013. FOR... to the account during the lookback period or the balance of the account on the date of the account... requirement to send a notice if the balance in the account is zero or negative on the date of account review...

14 CFR Sec. 1-7 - Interpretation of accounts.

Code of Federal Regulations, 2010 CFR

2010-01-01

... PROCEEDINGS) ECONOMIC REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 1-7 Interpretation of accounts. To the end that uniform accounting may be maintained, questions involving matters of accounting significance which are not clearly provided...

47 CFR 54.301 - Local switching support.

Code of Federal Regulations, 2012 CFR

2012-10-01

... Items Account 7500 IV Other Non-Current Assets Included in Account 1410 Deferred Maintenance and... Liabilities (Included in Account 4300); and Deferred Maintenance and Retirements (Included in Account 1438... Accounts 2005, 2680, 2690, 3410 Net Deferred Operating Income Taxes Accounts 4100, 4340 Network Support...

47 CFR 54.301 - Local switching support.

Code of Federal Regulations, 2014 CFR

2014-10-01

... Items Account 7500 IV Other Non-Current Assets Included in Account 1410 Deferred Maintenance and... Liabilities (Included in Account 4300); and Deferred Maintenance and Retirements (Included in Account 1438... Accounts 2005, 2680, 2690, 3410 Net Deferred Operating Income Taxes Accounts 4100, 4340 Network Support...

47 CFR 54.301 - Local switching support.

Code of Federal Regulations, 2013 CFR

2013-10-01

... Items Account 7500 IV Other Non-Current Assets Included in Account 1410 Deferred Maintenance and... Liabilities (Included in Account 4300); and Deferred Maintenance and Retirements (Included in Account 1438... Accounts 2005, 2680, 2690, 3410 Net Deferred Operating Income Taxes Accounts 4100, 4340 Network Support...

48 CFR 30.101 - Cost Accounting Standards.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Cost Accounting Standards... CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.101 Cost Accounting Standards. (a... Accounting Standards (CAS) and to disclose in writing and follow consistently their cost accounting practices...

48 CFR 30.101 - Cost Accounting Standards.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards... CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.101 Cost Accounting Standards. (a... Accounting Standards (CAS) and to disclose in writing and follow consistently their cost accounting practices...

7 CFR 1770.13 - Accounting requirements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting requirements. 1770.13 Section 1770.13... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.13 Accounting requirements. (a) Each borrower shall maintain its books of accounts on the...

47 CFR 32.16 - Changes in accounting standards.

Code of Federal Regulations, 2010 CFR

2010-10-01

... prescribed by the Financial Accounting Standards Board or successor authoritative accounting standard-setting groups, in a manner consistent with generally accepted accounting principles. The change in an accounting... 47 Telecommunication 2 2010-10-01 2010-10-01 false Changes in accounting standards. 32.16 Section...

14 CFR Sec. 2-1 - Generally accepted accounting principles.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Generally accepted accounting principles... AIR CARRIERS General Accounting Provisions Sec. 2-1 Generally accepted accounting principles. (a) The accounting provisions contained in this part are based on generally accepted accounting principles (GAAP...

18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance accounts.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Accounts 500-598... Accounts 500-598, Electric operation and maintenance accounts. Service companies must use accounts 500 through 598 in part 101 of this chapter. ...

18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance accounts.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Accounts 500-598... Accounts 500-598, Electric operation and maintenance accounts. Service companies must use accounts 500 through 598 in part 101 of this chapter. ...

18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance accounts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounts 500-598... Accounts 500-598, Electric operation and maintenance accounts. Service companies must use accounts 500 through 598 in part 101 of this chapter. ...

18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance accounts.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Accounts 500-598... Accounts 500-598, Electric operation and maintenance accounts. Service companies must use accounts 500 through 598 in part 101 of this chapter. ...

18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance accounts.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Accounts 500-598... Accounts 500-598, Electric operation and maintenance accounts. Service companies must use accounts 500 through 598 in part 101 of this chapter. ...

12 CFR Part 745 - SHARE INSURANCE AND APPENDIX

Code of Federal Regulations, 2010 CFR

2010-01-01

...—SHARE INSURANCE AND APPENDIX Subpart A—Clarification and Definition of Account Insurance Coverage Sec... accounts. 745.3 Single ownership accounts. 745.4 Revocable trust accounts. 745.5 Accounts held by executors or administrators. 745.6 Accounts held by a corporation, partnership, or unincorporated association...

Consistency endangered by FASB-GASB (Financial Accounting Standards Board, Government Accounting Standards Board ) dispute.

PubMed

Garner, M; Grossman, W

1991-02-01

The Financial Accounting Foundation's (FAF's) November 1989 decision to uphold the 1984 jurisdictional arrangement between the Financial Accounting Standards Board (FASB) and the Government Accounting Standards Board (GASB) leaves little doubt that the healthcare industry will now be subject to two sets of accounting standards. The FAF's decision created a distinction between the accounting practices of government-owned hospitals and non-hospital governmental entities and their adherence to standards set by FASB, GASB, and the American Institute of Certified Public Accountants. A governmental healthcare organization should carefully determine which accounting rules it follows and remain attentive to further GASB developments.

An Empirical Investigation of the Relevant Skills of Forensic Accountants

ERIC Educational Resources Information Center

DiGabriele, James A.

2008-01-01

The author investigated whether views of the relevant skills of forensic accountants differ among forensic accounting practitioners, accounting academics, and users of forensic accounting services. Universities and colleges are currently considering adding forensic accounting courses to their curriculum. The results of the present study provide…

18 CFR 41.12 - Qualifications of accountants.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Regulations § 41.12 Qualifications of accountants. The Commission will not recognize any certified public accountant or public accountant through December 31, 1975, who is not in fact independent. Beginning January... accountants, or independent licensed public accountants who were licensed on or before December 31, 1970, who...

17 CFR 256.01-3 - General structure of accounting system.

Code of Federal Regulations, 2010 CFR

2010-04-01

... accounting system. 256.01-3 Section 256.01-3 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE... accounting system. (a) The accounts provided herein are in two general categories: Balance sheet accounts and...

48 CFR 9904.409 - Cost accounting standard-depreciation of tangible capital assets.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409 Cost accounting standard...

77 FR 26278 - Notice of Issuance of Statement of Federal Financial Accounting Standard 42

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-03

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 42 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 42...

77 FR 33735 - Notice of Issuance of Statement of Federal Financial Accounting Standard 43

Federal Register 2010, 2011, 2012, 2013, 2014

2012-06-07

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 43 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 43...

78 FR 2673 - Notice of Issuance of Statement of Federal Financial Accounting Standards 44

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-14

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 44 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 44...

32 CFR 623.4 - Accounting procedures.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 32 National Defense 3 2010-07-01 2010-07-01 true Accounting procedures. 623.4 Section 623.4... ARMY MATERIEL § 623.4 Accounting procedures. (a) Loan document format. (1) When the lending accountable... property accounting purposes. (3) Loans will be processed by accountable property officers according to...

12 CFR 263.404 - Notice of removal, suspension, or debarment.

Code of Federal Regulations, 2011 CFR

2011-01-01

... FEDERAL RESERVE SYSTEM RULES OF PRACTICE FOR HEARINGS Removal, Suspension, and Debarment of Accountants... accountant or accounting firm from providing audit services, the Board shall make the order publicly... accountants and firms. An accountant or accounting firm that provides audit services to a banking organization...

17 CFR 210.2-02 - Accountants' reports and attestation reports.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 17 Commodity and Securities Exchanges 3 2014-04-01 2014-04-01 false Accountants' reports and... AND CONSERVATION ACT OF 1975 Qualifications and Reports of Accountants § 210.2-02 Accountants' reports and attestation reports. (a) Technical requirements for accountants' reports. The accountant's report...

17 CFR 210.2-02 - Accountants' reports and attestation reports.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 17 Commodity and Securities Exchanges 2 2013-04-01 2013-04-01 false Accountants' reports and... AND CONSERVATION ACT OF 1975 Qualifications and Reports of Accountants § 210.2-02 Accountants' reports and attestation reports. (a) Technical requirements for accountants' reports. The accountant's report...

The Nature and Origins of Students' Perceptions of Accountants

ERIC Educational Resources Information Center

Hunt, Steven C.; Falgiani, A. Anthony; Intrieri, Robert C.

2004-01-01

In this research, the authors examined accounting and nonaccounting majors' impressions of accountants through a survey listing 58 characteristics. The results show that many students stereotypically perceived accountants as numbers crunchers and that nonaccounting majors held more negative perceptions of accountants than did accounting majors.…

17 CFR 210.2-02 - Accountants' reports and attestation reports.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 17 Commodity and Securities Exchanges 2 2012-04-01 2012-04-01 false Accountants' reports and... AND CONSERVATION ACT OF 1975 Qualifications and Reports of Accountants § 210.2-02 Accountants' reports and attestation reports. (a) Technical requirements for accountants' reports. The accountant's report...

40 CFR 96.51 - Establishment of accounts.

Code of Federal Regulations, 2013 CFR

2013-07-01

... accounts. Upon receipt of a complete account certificate of representation under § 96.13, the Administrator... representation was submitted; and (2) An overdraft account for each source for which the account certificate of representation was submitted and that has two or more NOX Budget units. (b) General accounts. (1) Any person may...

40 CFR 96.51 - Establishment of accounts.

Code of Federal Regulations, 2012 CFR

2012-07-01

... accounts. Upon receipt of a complete account certificate of representation under § 96.13, the Administrator... representation was submitted; and (2) An overdraft account for each source for which the account certificate of representation was submitted and that has two or more NOX Budget units. (b) General accounts. (1) Any person may...

40 CFR 96.51 - Establishment of accounts.

Code of Federal Regulations, 2011 CFR

2011-07-01

... accounts. Upon receipt of a complete account certificate of representation under § 96.13, the Administrator... representation was submitted; and (2) An overdraft account for each source for which the account certificate of representation was submitted and that has two or more NOX Budget units. (b) General accounts. (1) Any person may...

40 CFR 96.51 - Establishment of accounts.

Code of Federal Regulations, 2014 CFR

2014-07-01

... accounts. Upon receipt of a complete account certificate of representation under § 96.13, the Administrator... representation was submitted; and (2) An overdraft account for each source for which the account certificate of representation was submitted and that has two or more NOX Budget units. (b) General accounts. (1) Any person may...

48 CFR 9904.415 - Accounting for the cost of deferred compensation.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for the cost of deferred compensation. 9904.415 Section 9904.415 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.415 Accounting for the cost of deferred...

78 FR 21035 - Funding and Fiscal Affairs, Loan Policies and Operations, and Funding Operations; Accounting and...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-09

... references to accounting standards in these rules to the Financial Accounting Standards Board (FASB.... II. Background On June 30, 2009, the FASB issued Statement of Financial Accounting Standards No. 168, ``The Financial Accounting Standards Board Accounting Standards Codification TM and the Hierarchy of...

26 CFR 1.408-2 - Individual retirement accounts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Individual retirement accounts. 1.408-2 Section... accounts. (a) In general. An individual retirement account must be a trust or a custodial account (see... to qualify as an individual retirement account. It may be established and maintained by an individual...

Educating Future Accountants: Alternatives for Meeting the 150-Hour Requirement.

ERIC Educational Resources Information Center

Renner, Celia; Tanner, Margaret

2001-01-01

Responses from 19% of 2,000 accountants in states with 150-hour education requirement indicated their preference for the following options: bachelor's degree in accounting/master's in taxation, bachelor's in accounting/management information systems, bachelor's in accounting, master of business administration, accounting bachelor's and master's,…

18 CFR 367.9050 - Account 905, Miscellaneous customer accounts expenses.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 905, Miscellaneous customer accounts expenses. 367.9050 Section 367.9050 Conservation of Power and Water Resources..., Miscellaneous customer accounts expenses. (a) This account must include the cost of labor, materials used and...

76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-12-27

... accounting standards governing measurement, assignment, and allocation of costs to contracts with the United... contracting parties; Measurement of pension costs must be objectively verifiable; Accounting rules must keep... cost accounting that preclude their use for the appropriate measurement, assignment and allocation of...

47 CFR 32.2000 - Instructions for telecommunications plant accounts.

Code of Federal Regulations, 2010 CFR

2010-10-01

... accounting company, shall be accounted for at original cost, except that property, plant and equipment... less than $100,000 for Class A companies or $25,000 for Class B companies. (2) The accounting for... accounting for construction costs, the utility shall charge to the telecommunications plant accounts, where...

31 CFR 561.504 - Transactions related to closing a correspondent account or payable-through account.

Code of Federal Regulations, 2011 CFR

2011-07-01

... accounts or payable-through accounts for the foreign financial institution are authorized to: (1) Process... TREASURY IRANIAN FINANCIAL SANCTIONS REGULATIONS Licenses, Authorizations, and Statements of Licensing... opening or maintaining of a correspondent account or a payable-through account for a foreign financial...

47 CFR 32.101 - Structure of the balance sheet accounts.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Structure of the balance sheet accounts. 32.101... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.101 Structure of the balance sheet accounts. The Balance Sheet accounts shall be maintained as follows...

47 CFR 32.101 - Structure of the balance sheet accounts.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Structure of the balance sheet accounts. 32.101... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.101 Structure of the balance sheet accounts. The Balance Sheet accounts shall be maintained as follows...

7 CFR 1902.15 - Closing accounts.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 12 2010-01-01 2010-01-01 false Closing accounts. 1902.15 Section 1902.15 Agriculture... SUPERVISED BANK ACCOUNTS Supervised Bank Accounts of Loan, Grant, and Other Funds § 1902.15 Closing accounts... consent (and of another lender or grantor, if involved) to close the supervised bank account in the...

Iowa Community Colleges Accounting Manual.

ERIC Educational Resources Information Center

Iowa State Dept. of Education, Des Moines. Div. of Community Colleges and Workforce Preparation.

This document describes account classifications and definitions for the accounting system of the Iowa community colleges. In view of the objectives of the accounting system, it is necessary to segregate the assets of the community college according to its source and intended use. Additionally, the accounting system should provide for accounting by…

48 CFR 9904.408 - Accounting for costs of compensated personal absence.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for costs of compensated personal absence. 9904.408 Section 9904.408 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.408 Accounting for costs of compensated...

Teaching Elementary Accounting to Non-Accounting Majors

ERIC Educational Resources Information Center

Lloyd, Cynthia B.; Abbey, Augustus

2009-01-01

A central recurring theme in business education is the optimal strategy for improving introductory accounting, the gateway subject of business education. For many students, especially non-accounting majors, who are required to take introductory accounting as a requirement of the curriculum, introductory accounting has become a major obstacle for…

Arkansas' Curriculum Guide. Competency Based Computerized Accounting.

ERIC Educational Resources Information Center

Arkansas State Dept. of Education, Little Rock. Div. of Vocational, Technical and Adult Education.

This guide contains the essential parts of a total curriculum for a one-year secondary-level course in computerized accounting. Addressed in the individual sections of the guide are the following topics: the complete accounting cycle, computer operations for accounting, computerized accounting and general ledgers, computerized accounts payable,…

Bridging the Gap between Accounting Students and the Profession: A Case Study

ERIC Educational Resources Information Center

Lightweis, Susan

2014-01-01

This study addresses the gap between accounting educators and the profession. Research indicates accounting graduates are underprepared for this challenging career. The issue stems from accounting educators who only lecture and accounting students who memorize the information provided in these lectures. Accounting students need opportunities to…

75 FR 81684 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-12-28

... Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2011 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''), established the Public Company Accounting... through registration of public accounting firms and standard setting, inspection, and disciplinary...

14 CFR Sec. 2-4 - Accounting period.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Accounting period. Sec. 2-4 Section 2-4... REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 2-4 Accounting period. (a) The accounting year of each air carrier subject to this Uniform...

Perception and Awareness of Islamic Accounting: Student Perspectives

ERIC Educational Resources Information Center

Siswantoro, Dodik

2015-01-01

Purpose: The purpose of this paper is to investigate the perception and awareness of Islamic accounting of undergraduate accounting students at Universitas Indonesia. The Indonesian Institute of Accountants has an Islamic Accounting Certification and a Certified Public Accountant (CPA) test, meaning that the course's competency should satisfy both…

78 FR 11915 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-02-20

... Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2013 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''),\\1\\ established the Public Company Accounting... through registration of public accounting firms and standard setting, inspection, and disciplinary...

14 CFR Sec. 1-6 - Accounting entities.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Accounting entities. Sec. 1-6 Section 1-6... REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 1-6 Accounting entities. (a) Separate accounting records shall be maintained for each air...

76 FR 49365 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-10

... Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for Contracts and...: Office of Management and Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting... Accounting Standards (CAS) Board, is publishing a final rule to eliminate the exemption from regulations...

77 FR 2576 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-01-18

... Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2012 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''),\\1\\ established the Public Company Accounting... through registration of public accounting firms and standard setting, inspection, and disciplinary...

76 FR 61660 - Cost Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-05

... Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm-Fixed-Price... Management and Budget (OMB), Office of Federal Procurement Policy, Cost Accounting Standards Board. ACTION: Proposed rule. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS...

26 CFR 1.818-2 - Accounting provisions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Accounting provisions. 1.818-2 Section 1.818-2...) INCOME TAXES Miscellaneous Provisions § 1.818-2 Accounting provisions. (a) Method of accounting. (1... accounting. Thus, the over-all method of accounting for life insurance companies shall be the accrual method...

77 FR 69422 - Cost Accounting Standards: Revision of the Exemption From Cost Accounting Standards for Contracts...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-11-19

... Accounting Standards: Revision of the Exemption From Cost Accounting Standards for Contracts and Subcontracts... Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board. ACTION: Proposed rule. SUMMARY... J. M. Wong, Director, Cost Accounting Standards Board (telephone: 202-395-6805; email: Raymond_wong...

20 CFR 416.1208 - How funds held in financial institution accounts are counted.

Code of Federal Regulations, 2010 CFR

2010-04-01

... accounts are counted. 416.1208 Section 416.1208 Employees' Benefits SOCIAL SECURITY ADMINISTRATION... joint account, why there is a joint account, who has made deposits to and withdrawals from the account, and how withdrawals have been spent; (ii) Submit account records showing deposits, withdrawals, and...

17 CFR 200.22 - The Chief Accountant.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 17 Commodity and Securities Exchanges 2 2012-04-01 2012-04-01 false The Chief Accountant. 200.22... § 200.22 The Chief Accountant. The Chief Accountant of the Commission is the principal adviser to the... administration of the federal securities laws. The Chief Accountant oversees the accounting profession's standard...

17 CFR 210.2-02 - Accountants' reports and attestation reports.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false Accountants' reports and... Accountants § 210.2-02 Accountants' reports and attestation reports. (a) Technical requirements for accountants' reports. The accountant's report: (1) Shall be dated; (2) Shall be signed manually; (3) Shall...

17 CFR 200.22 - The Chief Accountant.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false The Chief Accountant. 200.22... § 200.22 The Chief Accountant. The Chief Accountant of the Commission is the principal adviser to the... administration of the federal securities laws. The Chief Accountant oversees the accounting profession's standard...

17 CFR 200.22 - The Chief Accountant.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false The Chief Accountant. 200.22... § 200.22 The Chief Accountant. The Chief Accountant of the Commission is the principal adviser to the... administration of the federal securities laws. The Chief Accountant oversees the accounting profession's standard...

12 CFR 263.404 - Notice of removal, suspension, or debarment.

Code of Federal Regulations, 2013 CFR

2013-01-01

... Accountants From Performing Audit Services § 263.404 Notice of removal, suspension, or debarment. (a) Notice... independent public accountant or accounting firm from providing audit services, the Board shall make the order... Board by accountants and firms. An accountant or accounting firm that provides audit services to a...

17 CFR 200.22 - The Chief Accountant.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 17 Commodity and Securities Exchanges 2 2013-04-01 2013-04-01 false The Chief Accountant. 200.22... § 200.22 The Chief Accountant. The Chief Accountant of the Commission is the principal adviser to the... administration of the federal securities laws. The Chief Accountant oversees the accounting profession's standard...

17 CFR 200.22 - The Chief Accountant.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 17 Commodity and Securities Exchanges 3 2014-04-01 2014-04-01 false The Chief Accountant. 200.22... § 200.22 The Chief Accountant. The Chief Accountant of the Commission is the principal adviser to the... administration of the federal securities laws. The Chief Accountant oversees the accounting profession's standard...

12 CFR 263.404 - Notice of removal, suspension, or debarment.

Code of Federal Regulations, 2012 CFR

2012-01-01

... Accountants From Performing Audit Services § 263.404 Notice of removal, suspension, or debarment. (a) Notice... independent public accountant or accounting firm from providing audit services, the Board shall make the order... Board by accountants and firms. An accountant or accounting firm that provides audit services to a...

12 CFR 263.404 - Notice of removal, suspension, or debarment.

Code of Federal Regulations, 2014 CFR

2014-01-01

... Accountants From Performing Audit Services § 263.404 Notice of removal, suspension, or debarment. (a) Notice... independent public accountant or accounting firm from providing audit services, the Board shall make the order... Board by accountants and firms. An accountant or accounting firm that provides audit services to a...

Management Control Systems and Interdependencies: An Empirical Study.

DTIC Science & Technology

1985-03-01

Information Systems," Accounting , Organizations and Society (Vol. 3, No. 2 1978) pp. 3-14. Horngren , C.T., Cost Accounting : A Managerial Emphasis (5th ed...following: details of accounts , cost of each account , comparison to previous years, credit sales ratio, delinquent accounts , uncollectable accounts , growth...that managers should be held accountable for aspects of performance, such as costs , over which they have control, does not apply in the case of

Accounting for quality: on the relationship between accounting and quality improvement in healthcare.

PubMed

Pflueger, Dane

2015-04-23

Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health Service (NHS) with findings from the broadly defined 'social studies of accounting' literature and illustrative examples. This paper highlights three significant differences between the way that accounting is understood to operate in the dominant health policy discourse and recent healthcare reforms, and in the social studies of accounting literature. It shows that accounting does not just find things out, but makes them up. It shows that accounting is not simply a matter of substance, but of style. And it shows that accounting does not just facilitate, but displaces, control. The illumination of these differences in the way that accounting is conceptualized helps to diagnose why accounting interventions often fail to produce the quality improvements that were envisioned. This paper concludes that accounting is not necessarily incompatible with the ambition of quality improvement, but that it would need to be understood and operationalized in new ways in order to contribute to this end. Proposals for this new way of advancing accounting are discussed. They include the cultivation of overlapping and even conflicting measures of quality, the evaluation of accounting regimes in terms of what they do to practice, and the development of distinctively skeptical calculative cultures.

76 FR 17191 - Staff Accounting Bulletin No. 114

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-28

...This Staff Accounting Bulletin (SAB) revises or rescinds portions of the interpretive guidance included in the codification of the Staff Accounting Bulletin Series. This update is intended to make the relevant interpretive guidance consistent with current authoritative accounting guidance issued as part of the Financial Accounting Standards Board's Accounting Standards Codification. The principal changes involve revision or removal of accounting guidance references and other conforming changes to ensure consistency of referencing throughout the SAB Series.

Assessment of the Accounting and Joint Accounting/Computer Information Systems Programs.

ERIC Educational Resources Information Center

Appiah, John; Cernigliaro, James; Davis, Jeffrey; Gordon, Millicent; Richards, Yves; Santamaria, Fernando; Siegel, Annette; Lytle, Namy; Wharton, Patrick

This document presents City University of New York LaGuardia Community College's Department of Accounting and Managerial Studies assessment of its accounting and joint accounting/computer information systems programs report, and includes the following items: (1) description of the mission and goals of the Department of Accounting and Managerial…

"Accounting Education at a Crossroad in 2010" and "Challenges Facing Accounting Education in Australia"

ERIC Educational Resources Information Center

de Lange, Paul; Watty, Kim

2011-01-01

Of the various reports released in 2010, two purport to examine the state of accounting education in Australia. These are "Accounting Education at a Crossroad in 2010" and "Challenges Facing Accounting Education in Australia". Both were released as collaborations of the leading academic organisation, the Accounting and Finance…

78 FR 27137 - Verification of Statements of Account Submitted by Cable Operators and Satellite Carriers

Federal Register 2010, 2011, 2012, 2013, 2014

2013-05-09

... Statements of Account. They agreed that the verification should be conducted by a certified public accountant... Public Accountants (``AICPA'') or the State Board of Accountancy that licensed the auditor while the... professional association for certified public accountants. In any event, it seems unlikely that the copyright...

Accounting Issues: An Essay Series Part I--Introduction to Accounting Theory and Cash

ERIC Educational Resources Information Center

Laux, Judy

2007-01-01

Recent accounting scandals challenge academics to refocus the educational process on the theoretical underpinnings of accounting. This is the first in a series of articles designed to facilitate this realignment. Intended as a supplement for the introductory accounting course, the essay series connects each of the primary accounting elements to…

17 CFR 229.304 - (Item 304) Changes in and disagreements with accountants on accounting and financial disclosure.

Code of Federal Regulations, 2010 CFR

2010-04-01

... disagreements with accountants on accounting and financial disclosure. 229.304 Section 229.304 Commodity and... accounting and financial disclosure. (a)(1) If during the registrant's two most recent fiscal years or any... any matter of accounting principles or practices, financial statement disclosure, or auditing scope or...

40 CFR 1602.7 - Requests for an accounting of record disclosures.

Code of Federal Regulations, 2010 CFR

2010-07-01

... accounting of record disclosures. (a) How made and addressed. Except where accountings of disclosures are not... record about you. This accounting contains the date, nature, and purpose of each disclosure, as well as... not required to provide accountings to you where they relate to disclosures for which accountings are...

12 CFR 7.1020 - Purchase of open accounts.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Purchase of open accounts. 7.1020 Section 7... OPERATIONS Bank Powers § 7.1020 Purchase of open accounts. (a) General. The purchase of open accounts is a... national bank may purchase open accounts in connection with export transactions; the accounts should be...

12 CFR 7.1020 - Purchase of open accounts.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Purchase of open accounts. 7.1020 Section 7... OPERATIONS Bank Powers § 7.1020 Purchase of open accounts. (a) General. The purchase of open accounts is a... national bank may purchase open accounts in connection with export transactions; the accounts should be...

12 CFR 7.1020 - Purchase of open accounts.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Purchase of open accounts. 7.1020 Section 7... OPERATIONS Bank Powers § 7.1020 Purchase of open accounts. (a) General. The purchase of open accounts is a... national bank may purchase open accounts in connection with export transactions; the accounts should be...

12 CFR 7.1020 - Purchase of open accounts.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Purchase of open accounts. 7.1020 Section 7... OPERATIONS Bank Powers § 7.1020 Purchase of open accounts. (a) General. The purchase of open accounts is a... national bank may purchase open accounts in connection with export transactions; the accounts should be...

12 CFR 7.1020 - Purchase of open accounts.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 12 Banks and Banking 1 2011-01-01 2011-01-01 false Purchase of open accounts. 7.1020 Section 7... OPERATIONS Bank Powers § 7.1020 Purchase of open accounts. (a) General. The purchase of open accounts is a... national bank may purchase open accounts in connection with export transactions; the accounts should be...

The Accounting Principles Instructor's Influence on Students' Decision To Major in Accounting.

ERIC Educational Resources Information Center

Mauldin, Shawn; Crain, John L.; Mounce, Patricia H.

2000-01-01

A survey of 81 accounting majors, 60 business majors, 12 nonbusiness majors, and 13 undecided students in accounting principles courses found that accounting principles instructors play the most significant role in the decision to major in accounting. Many students decide to major during their first principles course. (SK)

31 CFR 357.20 - Securities account in Legacy Treasury Direct ®.

Code of Federal Regulations, 2010 CFR

2010-07-01

... Securities System (Legacy Treasury Direct) § 357.20 Securities account in Legacy Treasury Direct ®. (a) Account. A securities account consists of: (1) An account master record, and (2) A securities portfolio... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Securities account in Legacy Treasury...

25 CFR 115.401 - What is a minor's supervised account?

Code of Federal Regulations, 2010 CFR

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false What is a minor's supervised account? 115.401 Section 115... TRIBES AND INDIVIDUAL INDIANS IIM Accounts: Minors § 115.401 What is a minor's supervised account? A minor's supervised account is a restricted IIM account from which all disbursements must be made...

25 CFR 115.401 - What is a minor's supervised account?

Code of Federal Regulations, 2011 CFR

2011-04-01

... 25 Indians 1 2011-04-01 2011-04-01 false What is a minor's supervised account? 115.401 Section 115... TRIBES AND INDIVIDUAL INDIANS IIM Accounts: Minors § 115.401 What is a minor's supervised account? A minor's supervised account is a restricted IIM account from which all disbursements must be made...

25 CFR 700.269 - Accounting for disclosures.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 25 Indians 2 2010-04-01 2010-04-01 false Accounting for disclosures. 700.269 Section 700.269... Privacy Act § 700.269 Accounting for disclosures. (a) Maintenance of an accounting. (1) Where a record is...), an accounting shall be made. (2) The accounting shall record (i) the date, nature, and purpose of...

Trends in Accounting Education: Decreasing Accounting Anxiety and Promoting New Methods

ERIC Educational Resources Information Center

Buckhaults, Jessica; Fisher, Diane

2011-01-01

In this paper, authors (a) identified accounting anxiety for the educator and the student as a possible explanation for the decline in accounting education and (b) investigated new methods for teaching accounting at the secondary and postsecondary levels that will increase interest in accounting education as well as decrease educator and student…

Computerised Accounting Software; A Curriculum That Enhances an Accounting Programme

ERIC Educational Resources Information Center

Machera, Robert P.; Machera, Precious C.

2017-01-01

There has been an outcry in commerce and industry about students who fail to perform in the accounting department due to lack of "practical accounting skills". It is from this background that the researchers were motivated to investigate the impact of a Computerised Accounting Software Curriculum that enhances an Accounting Programme. At…

18 CFR 701.311 - Accounting for disclosures.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 2 2010-04-01 2010-04-01 false Accounting for... ORGANIZATION Protection of Privacy § 701.311 Accounting for disclosures. (a) Maintenance of an accounting. (1....303 except § 701.303(c)(1) and (2), an accounting will be made. (2) The accounting will record (i) the...

New Frontiers: Training Forensic Accountants within the Accounting Program

ERIC Educational Resources Information Center

Ramaswamy, Vinita

2007-01-01

Accountants have recently been subject to very unpleasant publicity following the collapse of Enron and other major companies. There has been a plethora of accounting failures and accounting restatements of falsified earnings, with litigations and prosecutions taking place every day. As the FASB struggles to tighten the loopholes in accounting,…

17 CFR 17.01 - Identification of special accounts, volume threshold accounts, and omnibus accounts.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 17 Commodity and Securities Exchanges 1 2014-04-01 2014-04-01 false Identification of special accounts, volume threshold accounts, and omnibus accounts. 17.01 Section 17.01 Commodity and Securities Exchanges COMMODITY FUTURES TRADING COMMISSION REPORTS BY REPORTING MARKETS, FUTURES COMMISSION MERCHANTS, CLEARING MEMBERS, AND FOREIGN BROKERS §...

Health savings accounts and health reimbursement arrangements: assets, account balances, and rollovers, 2006-2011.

PubMed

Fronstin, Paul

2012-01-01

ASSET LEVELS GROWING: In 2011, there was $12.4 billion in health savings accounts (HSAs) and health reimbursement arrangements (HRAs), spread across 8.4 million accounts, according to data from the 2011 EBRI/MGA Consumer Engagement in Health Care Survey, sponsored by EBRI and Matthew Greenwald & Associates. This is up from 2006, when there were 1.3 million accounts with $873.4 million in assets, and 2010, when 5.4 million accounts held $7.3 billion in assets. AFTER LEVELING OFF, AVERAGE ACCOUNT BALANCES INCREASED: After average account balances leveled off in 2008 and 2009, and fell slightly in 2010, they increased in 2011. In 2006, account balances averaged $696. They increased to $1,320 in 2007, a 90 percent increase. Account balances averaged $1,356 in 2008 and $1,419 in 2009, 3 percent and 5 percent increases, respectively. In 2010, average account balances fell to $1,355, down 4.5 percent from the previous year. In 2011, average account balances increased to $1,470, a 9 percent increase from 2010. TOTAL AND AVERAGE ROLLOVERS INCREASE: After declining to $1,029 in 2010, average rollover amounts increased to $1,208 in 2011. Total assets being rolled over increased as well: $6.7 billion was rolled over in 2011, up from $3.7 billion in 2010. The percentage of individuals without a rollover remained at 13 percent in 2011. HEALTHY BEHAVIOR DOES NOT MEAN HIGHER ACCOUNT BALANCES AND HIGHER ROLLOVERS: Individuals who smoke have more money in their accounts than those who do not smoke. In contrast, obese individuals have less money in their account than the nonobese. There is very little difference in account balances by level of exercise. Very small differences were found in account balances and rollover amounts between individuals who used cost or quality information, compared with those who did not use such information. However, next to no relationship was found between either account balance or rollover amounts and various cost-conscious behaviors. When a difference was found, those exhibiting the cost-conscious behavior were found to have lower account balances and rollover amounts. DIFFERENCES IN ACCOUNT BALANCES: Men have higher account balances than women, older individuals have higher account balances than younger ones, account balances increase with household income, and education has a significant impact on account balances independent of income and other variables. DIFFERENCES IN ROLLOVER AMOUNTS: Men rolled over more money than women, and older individuals had higher rollover amounts than younger individuals. Rollover amounts increase with household income and education, and individuals with single coverage rolled over a slightly higher amount than those with family coverage.

The Present State of the Business Law Education of Accounting Students: The Business Law Professor's Perspective

ERIC Educational Resources Information Center

Kocakulah, Mehmet C.; Austill, A. David; Long, Brett

2009-01-01

The article aims to provide Certified Public Accountant (CPA) candidates, accounting faculty, the American Institute of Certified Public Accountants (AICPA), and the state boards of accountancy with an insight into the business law professor's perspective concerning the legal education of accountants. This article first describes various factors,…

17 CFR 270.32a-2 - Exemption for initial period from vote of security holders on independent public accountant for...

Code of Federal Regulations, 2010 CFR

2010-04-01

... from vote of security holders on independent public accountant for certain registered separate accounts... from vote of security holders on independent public accountant for certain registered separate accounts... 32(a) of the Act that selection of an independent public accountant shall have been submitted for...

26 CFR 1.446-2 - Method of accounting for interest.

Code of Federal Regulations, 2010 CFR

2010-04-01

... account by a taxpayer under the taxpayer's regular method of accounting (e.g., an accrual method or the... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Method of accounting for interest. 1.446-2... TAX (CONTINUED) INCOME TAXES Methods of Accounting § 1.446-2 Method of accounting for interest. (a...

12 CFR Appendix D to Part 360 - Sweep/Automated Credit Account File Structure

Code of Federal Regulations, 2010 CFR

2010-01-01

... record should be used for each instance where funds affiliated with the deposit account are held in an... field used to identify the account from which funds are swept or debited. The field may be the Account... Account Identifier—2If necessary, the second element used to identify the account from which funds are...

Teaching Undergraduate Accounting Majors How to Interpret the Accounting Standards Codification: An Alternative to Research Cases

ERIC Educational Resources Information Center

Toerner, Michael C.; Swindle, C. Bruce; Burckel, Daryl V.

2014-01-01

Professional accountants regularly search the FASB'S Accounting Standards Codification to find answers to financial accounting questions. Accounting educators know this and frequently use research cases in an attempt to help students begin developing this ability. But many students struggle with these cases because they have not been taught how to…

Accounting for Money. Supervising: Economic and Financial Aspects. The Choice Series #70. A Self Learning Opportunity.

ERIC Educational Resources Information Center

Bainbridge, Dennis

This student guide is intended to assist persons employed as supervisors in accounting for money. Discussed in the first four sections are the following topics: the need for accounts; financial accounting (basics of financial accounting, creditors and debtors, assets and liabilities, and balance sheets); cost and management accounting (company,…

24 CFR 3500.17 - Escrow accounts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... means an amount by which a current escrow account balance falls short of the target balance at the time...). Deficiency is the amount of a negative balance in an escrow account. As noted in § 3500.17(f), if a servicer... escrow account. Escrow account means any account that a servicer establishes or controls on behalf of a...

17 CFR 270.32a-2 - Exemption for initial period from vote of security holders on independent public accountant for...

Code of Federal Regulations, 2013 CFR

2013-04-01

... from vote of security holders on independent public accountant for certain registered separate accounts... from vote of security holders on independent public accountant for certain registered separate accounts... 32(a) of the Act that selection of an independent public accountant shall have been submitted for...

17 CFR 270.32a-2 - Exemption for initial period from vote of security holders on independent public accountant for...

Code of Federal Regulations, 2014 CFR

2014-04-01

... from vote of security holders on independent public accountant for certain registered separate accounts... from vote of security holders on independent public accountant for certain registered separate accounts... 32(a) of the Act that selection of an independent public accountant shall have been submitted for...

17 CFR 270.32a-2 - Exemption for initial period from vote of security holders on independent public accountant for...

Code of Federal Regulations, 2012 CFR

2012-04-01

... from vote of security holders on independent public accountant for certain registered separate accounts... from vote of security holders on independent public accountant for certain registered separate accounts... 32(a) of the Act that selection of an independent public accountant shall have been submitted for...

12 CFR 390.382 - Qualification of public accountant. (See also 17 CFR 210.2-01.)

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 5 2013-01-01 2013-01-01 false Qualification of public accountant. (See also... Accounting Requirements § 390.382 Qualification of public accountant.(See also 17 CFR 210.2-01.) The term “qualified public accountant” means a certified public accountant or licensed public accountant certified or...

12 CFR 390.382 - Qualification of public accountant. (See also 17 CFR 210.2-01.)

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 5 2014-01-01 2014-01-01 false Qualification of public accountant. (See also... Accounting Requirements § 390.382 Qualification of public accountant. (See also 17 CFR 210.2-01.) The term “qualified public accountant” means a certified public accountant or licensed public accountant certified or...

17 CFR 270.32a-2 - Exemption for initial period from vote of security holders on independent public accountant for...

Code of Federal Regulations, 2011 CFR

2011-04-01

... from vote of security holders on independent public accountant for certain registered separate accounts... from vote of security holders on independent public accountant for certain registered separate accounts... 32(a) of the Act that selection of an independent public accountant shall have been submitted for...

Constructing accountability in inter-organisational collaboration: the implications of a narrow performance-based focus.

PubMed

Andersson, Johanna; Wikström, Ewa

2014-01-01

The purpose of this paper is to analyse how accounts of collaboration practice were made and used to construct accountability in the empirical context of coordination associations, a Swedish form of collaboration between four authorities in health and social care. They feature pooled budgets, joint leadership and joint reporting systems, intended to facilitate both collaboration and (shared) accountability. Empirical data were collected in field observations in local, regional and national settings. In addition, the study is based on analysis of local association documents such as evaluations and annual reports, and analysis of national agency reports. Accountability is constructed hierarchically with a narrow focus on performance, and horizontal (shared) accountability as well as outcomes are de-emphasised. Through this narrow construction of accountability the coordination associations are re-created as hierarchical and accountability is delegated rather than shared. Features such as pooled budgets, joint leadership and joint reporting systems can support collaboration but do not necessarily translate into shared accountability if accountability is interpreted and constructed hierarchically. When practice conforms to what is counted and accounted for, using the hierarchical and narrow construction of accountability, the result may be that the associations become an additional authority. That would increase rather than decrease fragmentation in the field. This research derives from first-hand observations of actor-to-actor episodes complemented with the analysis of documents and reports. It provides critical analysis of the construction and evaluation of accounts and accountability related to practice and performance in collaboration. The main contribution is the finding that despite the conditions intended to facilitate inter-organisational collaboration and horizontal accountability, the hierarchical accountability persisted.

48 CFR 9905.505 - Accounting for unallowable costs-Educational institutions.

Code of Federal Regulations, 2010 CFR

2010-10-01

... PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.505 Accounting for unallowable costs—Educational institutions. ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for unallowable...

46 CFR 232.2 - General instructions.

Code of Federal Regulations, 2010 CFR

2010-10-01

... accepted accounting principles. All contractors shall conform their accounting policies to generally accepted accounting principles (promulgated by the Financial Accounting Standards Board of the American... reports in the prescribed formats and is consistent with generally accepted accounting principles. (c...

An Analysis of Communication Barriers in Public Accounting Firms.

ERIC Educational Resources Information Center

Golen, Steven

1980-01-01

Presents a survey of accountants regarding their perceptions of barriers to effective communication in the accountant-client and accountant-accountant relationships in the audit, tax, and management advisory services. Conclusions and recommendations are listed. (JMF)

Effects of Process and Outcome Accountability on Idea Generation.

PubMed

Häusser, Jan Alexander; Frisch, Johanna Ute; Wanzel, Stella; Schulz-Hardt, Stefan

2017-07-01

Previous research on the effects of outcome and process accountability on decision making has neglected the preceding phase of idea generation. We conducted a 2 (outcome accountability: yes vs. no) × 2 (process accountability: yes vs. no) experiment (N = 147) to test the effects of accountability on quantity and quality of generated ideas in a product design task. Furthermore, we examined potential negative side effects of accountability (i.e., stress and lengthened decision making). We found that (a) outcome accountability had a negative effect on quantity of ideas and (b) process accountability extended the idea generation process. Furthermore, any type of accountability (c) had a negative effect on uniqueness of ideas, (d) did not affect the quality of the idea that was selected, and (e) increased stress. Moreover, the negative effect of accountability on uniqueness of ideas was mediated by stress.

4 CFR 28.60 - Briefs.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 4 Accounts 1 2010-01-01 2010-01-01 false Briefs. 28.60 Section 28.60 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL APPEALS BOARD; PROCEDURES APPLICABLE TO CLAIMS CONCERNING EMPLOYMENT PRACTICES AT THE GOVERNMENT ACCOUNTABILITY OFFICE Procedures...

4 CFR 28.43 - Compelling discovery.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 4 Accounts 1 2010-01-01 2010-01-01 false Compelling discovery. 28.43 Section 28.43 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL APPEALS BOARD; PROCEDURES APPLICABLE TO CLAIMS CONCERNING EMPLOYMENT PRACTICES AT THE GOVERNMENT ACCOUNTABILITY OFFICE...

4 CFR 28.50 - Enforcement.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 4 Accounts 1 2010-01-01 2010-01-01 false Enforcement. 28.50 Section 28.50 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL APPEALS BOARD; PROCEDURES APPLICABLE TO CLAIMS CONCERNING EMPLOYMENT PRACTICES AT THE GOVERNMENT ACCOUNTABILITY OFFICE Procedures...

4 CFR 28.58 - Transcript.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 4 Accounts 1 2010-01-01 2010-01-01 false Transcript. 28.58 Section 28.58 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL APPEALS BOARD; PROCEDURES APPLICABLE TO CLAIMS CONCERNING EMPLOYMENT PRACTICES AT THE GOVERNMENT ACCOUNTABILITY OFFICE Procedures...

4 CFR 28.9 - Procedures; general.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 4 Accounts 1 2010-01-01 2010-01-01 false Procedures; general. 28.9 Section 28.9 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL APPEALS BOARD; PROCEDURES APPLICABLE TO CLAIMS CONCERNING EMPLOYMENT PRACTICES AT THE GOVERNMENT ACCOUNTABILITY OFFICE...

4 CFR 28.48 - Service.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 4 Accounts 1 2010-01-01 2010-01-01 false Service. 28.48 Section 28.48 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL APPEALS BOARD; PROCEDURES APPLICABLE TO CLAIMS CONCERNING EMPLOYMENT PRACTICES AT THE GOVERNMENT ACCOUNTABILITY OFFICE Procedures...

31 CFR 363.13 - How can I open a TreasuryDirect® account?

Code of Federal Regulations, 2011 CFR

2011-07-01

... can I open a TreasuryDirect® account? (a) General. You must establish a TreasuryDirect account online before you purchase a Treasury security to be held in your account. Instructions for online account...

31 CFR 363.13 - How can I open a TreasuryDirect® account?

Code of Federal Regulations, 2010 CFR

2010-07-01

... can I open a TreasuryDirect® account? (a) General. You must establish a TreasuryDirect account online before you purchase a Treasury security to be held in your account. Instructions for online account...

31 CFR 363.13 - How can I open a TreasuryDirect ® account?

Code of Federal Regulations, 2013 CFR

2013-07-01

... can I open a TreasuryDirect ® account? (a) General. You must establish a TreasuryDirect account online before you purchase a Treasury security to be held in your account. Instructions for online account...

31 CFR 363.13 - How can I open a TreasuryDirect ® account?

Code of Federal Regulations, 2014 CFR

2014-07-01

... can I open a TreasuryDirect ® account? (a) General. You must establish a TreasuryDirect account online before you purchase a Treasury security to be held in your account. Instructions for online account...

31 CFR 363.13 - How can I open a TreasuryDirect® account?

Code of Federal Regulations, 2012 CFR

2012-07-01

... can I open a TreasuryDirect® account? (a) General. You must establish a TreasuryDirect account online before you purchase a Treasury security to be held in your account. Instructions for online account...

A Harmonious Accounting Duo?

ERIC Educational Resources Information Center

Schapperle, Robert F.; Hardiman, Patrick F.

1992-01-01

Accountants have urged "harmonization" of standards between the Governmental Accounting Standards Board and the Financial Accounting Standards Board, recommending similar reporting of like transactions. However, varying display of similar accounting events does not necessarily indicate disharmony. The potential for problems because of…

47 CFR 3.10 - Basic qualifications.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL AUTHORIZATION AND ADMINISTRATION OF ACCOUNTING... certified as an accounting authority. No individual or other entity, including accounting authorities approved by other administrations, may act as a United States accounting authority and settle accounts of U...

18 CFR 367.4250 - Account 425, Miscellaneous amortization.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., Miscellaneous amortization. (a) This account must include amortization charges not includible in other accounts.... Charges included in this account, if significant in amount, must be in accordance with an orderly and... be included in this account by the Commission. ...

25 CFR 115.801 - How often will a tribe receive information about its trust account(s)?

Code of Federal Regulations, 2010 CFR

2010-04-01

... a tribe receive information about its trust account(s)? The OTFM is required to provide each tribe... 25 Indians 1 2010-04-01 2010-04-01 false How often will a tribe receive information about its trust account(s)? 115.801 Section 115.801 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR...

19 CFR 201.29 - Commission disclosure of individual records, accounting of record disclosures, and requests for...

Code of Federal Regulations, 2010 CFR

2010-04-01

..., accounting of record disclosures, and requests for accounting of record disclosures. 201.29 Section 201.29..., accounting of record disclosures, and requests for accounting of record disclosures. (a) It is the policy of... disclosure required by 5 U.S.C. 552, the Privacy Act Officer shall keep an accurate accounting of: (1) The...

Activity-Based Management Accounting for DoD Depot Maintenance

DTIC Science & Technology

1994-08-01

used to establish a management accounting system for the depots is described. The current accounting system does not provide the information to answer...nondirect costs are tied solely to direct labor hours. A possible alternative management accounting system uses Activity-Based Costing (ABC). ABC links...along with its probable benefits and costs. Accounting, Management accounting , Cost analysis, Depot maintenance cost.

Evaluation of the 2014 Best Undergraduate Accounting Programs as Compared to the 2004 Top Undergraduate Accounting Programs

ERIC Educational Resources Information Center

Moore, Paula Hearn; Griffin, Richard B.

2017-01-01

This paper describes and compares the profiles of the top accounting programs in the United States as identified by "U.S. News and World Report" in 2004 with the profiles of the top accounting programs in the United States as identified by the "Accounting Degree Review" in 2014. The "Accounting Degree Review"'s list…

The Impact of a Participant-Based Accounting Cycle Course on Student Performance in Intermediate Financial Accounting I

ERIC Educational Resources Information Center

Siagian, Ferdinand T.; Khan, Mohammad

2016-01-01

The authors investigated whether students in an Intermediate Financial Accounting I course who took a 1-credit, participant-based accounting cycle course performed better than students who did not take the accounting cycle course. Results indicate a higher likelihood of earning a better grade for students who took the accounting cycle course even…

Acute care hospitals' accountability to provincial funders.

PubMed

Kromm, Seija K; Ross Baker, G; Wodchis, Walter P; Deber, Raisa B

2014-09-01

Ontario's acute care hospitals are subject to a number of tools, including legislation and performance measurement for fiscal accountability and accountability for quality. Examination of accountability documents used in Ontario at the government, regional and acute care hospital levels reveals three trends: (a) the number of performance measures being used in the acute care hospital sector has increased significantly; (b) the focus of the health system has expanded from accountability for funding and service volumes to include accountability for quality and patient safety; and (c) the accountability requirements are misaligned at the different levels. These trends may affect the success of the accountability approach currently being used. Copyright © 2014 Longwoods Publishing.

4 CFR 28.12 - General Counsel procedures.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 4 Accounts 1 2010-01-01 2010-01-01 false General Counsel procedures. 28.12 Section 28.12 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL APPEALS BOARD; PROCEDURES APPLICABLE TO CLAIMS CONCERNING EMPLOYMENT PRACTICES AT THE GOVERNMENT ACCOUNTABILITY OFFICE...

4 CFR 28.57 - Public hearings.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 4 Accounts 1 2010-01-01 2010-01-01 false Public hearings. 28.57 Section 28.57 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL APPEALS BOARD; PROCEDURES APPLICABLE TO CLAIMS CONCERNING EMPLOYMENT PRACTICES AT THE GOVERNMENT ACCOUNTABILITY OFFICE Procedures...

4 CFR 28.8 - Informal procedural advice.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 4 Accounts 1 2010-01-01 2010-01-01 false Informal procedural advice. 28.8 Section 28.8 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL APPEALS BOARD; PROCEDURES APPLICABLE TO CLAIMS CONCERNING EMPLOYMENT PRACTICES AT THE GOVERNMENT ACCOUNTABILITY OFFICE...

4 CFR 28.49 - Return of service.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 4 Accounts 1 2010-01-01 2010-01-01 false Return of service. 28.49 Section 28.49 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL APPEALS BOARD; PROCEDURES APPLICABLE TO CLAIMS CONCERNING EMPLOYMENT PRACTICES AT THE GOVERNMENT ACCOUNTABILITY OFFICE...

4 CFR 28.55 - Scheduling the hearing.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 4 Accounts 1 2010-01-01 2010-01-01 false Scheduling the hearing. 28.55 Section 28.55 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL APPEALS BOARD; PROCEDURES APPLICABLE TO CLAIMS CONCERNING EMPLOYMENT PRACTICES AT THE GOVERNMENT ACCOUNTABILITY OFFICE...

4 CFR 28.59 - Official record.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 4 Accounts 1 2010-01-01 2010-01-01 false Official record. 28.59 Section 28.59 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL APPEALS BOARD; PROCEDURES APPLICABLE TO CLAIMS CONCERNING EMPLOYMENT PRACTICES AT THE GOVERNMENT ACCOUNTABILITY OFFICE Procedures...

4 CFR 28.40 - Statement of purpose.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 4 Accounts 1 2010-01-01 2010-01-01 false Statement of purpose. 28.40 Section 28.40 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL APPEALS BOARD; PROCEDURES APPLICABLE TO CLAIMS CONCERNING EMPLOYMENT PRACTICES AT THE GOVERNMENT ACCOUNTABILITY OFFICE...

GASB Achieves Standardization, Recognition.

ERIC Educational Resources Information Center

Bissell, George E.

1986-01-01

In 1984 the Governmental Accounting Standards Board, created to solidify accounting principles for government entities, enumerated Generally Accepted Accounting Principles endorsed by the American Institute of Certified Public Accountants and the National Council on Governmental Accounting. These principles have recently been approved for school…

Revamping High School Accounting Courses.

ERIC Educational Resources Information Center

Bittner, Joseph

2002-01-01

Provides ideas for updating accounting courses: convert to semester length; focus on financial reporting/analysis, financial statements, the accounting cycle; turn textbook exercises into practice sets for the accounting cycle; teach about corporate accounting; and address individual line items on financial statements. (SK)

7 CFR 1902.1 - General.

Code of Federal Regulations, 2013 CFR

2013-01-01

... accounting systems; e.g., Program Loan Accounting System, Automated Multi-Housing Accounting System, and... Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE... SUPERVISED BANK ACCOUNTS Supervised Bank Accounts of Loan, Grant, and Other Funds § 1902.1 General. This...

7 CFR 1902.1 - General.

Code of Federal Regulations, 2014 CFR

2014-01-01

... accounting systems; e.g., Program Loan Accounting System, Automated Multi-Housing Accounting System, and... of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE... SUPERVISED BANK ACCOUNTS Supervised Bank Accounts of Loan, Grant, and Other Funds § 1902.1 General. This...

7 CFR 1902.1 - General.

Code of Federal Regulations, 2011 CFR

2011-01-01

... accounting systems; e.g., Program Loan Accounting System, Automated Multi-Housing Accounting System, and... Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE... SUPERVISED BANK ACCOUNTS Supervised Bank Accounts of Loan, Grant, and Other Funds § 1902.1 General. This...

7 CFR 1902.1 - General.

Code of Federal Regulations, 2012 CFR

2012-01-01

... accounting systems; e.g., Program Loan Accounting System, Automated Multi-Housing Accounting System, and... Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE... SUPERVISED BANK ACCOUNTS Supervised Bank Accounts of Loan, Grant, and Other Funds § 1902.1 General. This...

FASB (Financial Accounting Standards Board) proposal changes retiree healthcare benefit accounting.

PubMed

Grimaldi, P L; Bertko, J M

1989-07-01

The Financial Accounting Standards Board (FASB) recently issued an exposure draft (ED) of a standard that would change the way organizations account for their employees' post-retirement healthcare benefits. According to the ED, organizations would have to switch from cash accounting to accrual accounting for post-retirement benefits as well as record their retiree healthcare liabilities on their balance sheets by 1992.

48 CFR 9905.506 - Cost accounting period-Educational institutions.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting period-Educational institutions. 9905.506 Section 9905.506 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.506 Cost...

40 CFR 73.71 - Bidding.

Code of Federal Regulations, 2010 CFR

2010-07-01

.... Where the bidder holds no Allowance Tracking System account, a New Account/New Authorized Account Representative Form must accompany the bid. New account information shall include at a minimum: Name, address...) Allowance Tracking System account number; (4) Whether the bidder is willing to purchase fewer allowances...

4 CFR 28.10 - Notice of petition rights.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 4 Accounts 1 2010-01-01 2010-01-01 false Notice of petition rights. 28.10 Section 28.10 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL APPEALS BOARD; PROCEDURES APPLICABLE TO CLAIMS CONCERNING EMPLOYMENT PRACTICES AT THE GOVERNMENT ACCOUNTABILITY OFFICE...

4 CFR 28.47 - Motion to quash.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 4 Accounts 1 2010-01-01 2010-01-01 false Motion to quash. 28.47 Section 28.47 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL APPEALS BOARD; PROCEDURES APPLICABLE TO CLAIMS CONCERNING EMPLOYMENT PRACTICES AT THE GOVERNMENT ACCOUNTABILITY OFFICE Procedures...

4 CFR 28.62 - Decision on the record.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 4 Accounts 1 2010-01-01 2010-01-01 false Decision on the record. 28.62 Section 28.62 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL APPEALS BOARD; PROCEDURES APPLICABLE TO CLAIMS CONCERNING EMPLOYMENT PRACTICES AT THE GOVERNMENT ACCOUNTABILITY OFFICE...

18 CFR 158.12 - Qualifications of accountants.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Proposed Remedies § 158.12 Qualifications of accountants. The Commission will recognize only independent certified public accountants, or independent licensed public accountants who were licensed on or before... accountants. 158.12 Section 158.12 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY...

47 CFR 54.301 - Local switching support.

Code of Federal Regulations, 2011 CFR

2011-10-01

... Deferred Maintenance and Retirements Included in Account 1438 Deferred Charges Included in Account 1438... 4300); and Deferred Maintenance and Retirements (Included in Account 1438) shall be allocated according... Amortization Included in Accounts 2005, 2680, 2690, 3410 Net Deferred Operating Income Taxes Accounts 4100...

California School Accounting Manual. 1984 Edition.

ERIC Educational Resources Information Center

Lundin, Janet, Ed.

California's official school accounting procedures, amended in 1984 to clarify definitions and improve program cost accounting, are presented. Following an introduction that discusses general characteristics of school accounting, the manual explains the following areas of accounting practice: (1) financial reporting; (2) income; (3) expenditures;…

47 CFR 32.9000 - Glossary of terms.

Code of Federal Regulations, 2010 CFR

2010-10-01

... of this system of accounts. Accounting system means the total set of interrelated principles, rules... entity from a financial perspective. An accounting system generally consists of a chart of accounts, various parallel subsystems and subsidiary records. An accounting system is utilized to provide the...

48 CFR 9904.401-61 - Interpretation.

Code of Federal Regulations, 2010 CFR

2010-10-01

...-61 Section 9904.401-61 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.401-61 Interpretation. (a) 9904.401, Cost Accounting... accounting practices used in accumulating and reporting costs.” (b) In estimating the cost of direct material...

7 CFR 1770.12 - Supplementary accounts.

Code of Federal Regulations, 2010 CFR

2010-01-01

... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of... shall be changed to conform with the State's accounting system. (b) In addition to the accounts set... Uniform System of Accounts. In those instances in which a State regulatory body having jurisdiction over...

7 CFR 1770.11 - Accounting system requirements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting system requirements. 1770.11 Section 1770..., DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.11 Accounting system requirements. (a) Each RUS borrower subject to the...

7 CFR 1767.12 - Accounting system requirements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting system requirements. 1767.12 Section 1767..., DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767.12 Accounting system requirements. (a) Each Rural Development electric borrower must...

48 CFR 1699.70 - Cost accounting standards.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Cost accounting standards... EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS COST ACCOUNTING STANDARDS Cost Accounting Standards 1699.70 Cost accounting standards. With respect to all experience-rated contracts currently...

48 CFR 1699.70 - Cost accounting standards.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Cost accounting standards... EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS COST ACCOUNTING STANDARDS Cost Accounting Standards 1699.70 Cost accounting standards. With respect to all experience-rated contracts currently...

48 CFR 970.5232-8 - Integrated accounting.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Integrated accounting. 970... for Management and Operating Contracts 970.5232-8 Integrated accounting. As prescribed in 970.3270(b)(2), insert the following clause: Integrated Accounting (DEC 2000) Integrated accounting procedures...

18 CFR 158.12 - Qualifications of accountants.

Code of Federal Regulations, 2011 CFR

2011-04-01

... accountants. 158.12 Section 158.12 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... Proposed Remedies § 158.12 Qualifications of accountants. The Commission will recognize only independent certified public accountants, or independent licensed public accountants who were licensed on or before...

18 CFR 158.12 - Qualifications of accountants.

Code of Federal Regulations, 2012 CFR

2012-04-01

... accountants. 158.12 Section 158.12 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... Proposed Remedies § 158.12 Qualifications of accountants. The Commission will recognize only independent certified public accountants, or independent licensed public accountants who were licensed on or before...

18 CFR 158.12 - Qualifications of accountants.

Code of Federal Regulations, 2014 CFR

2014-04-01

... accountants. 158.12 Section 158.12 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... Proposed Remedies § 158.12 Qualifications of accountants. The Commission will recognize only independent certified public accountants, or independent licensed public accountants who were licensed on or before...

18 CFR 158.12 - Qualifications of accountants.

Code of Federal Regulations, 2013 CFR

2013-04-01

... accountants. 158.12 Section 158.12 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... Proposed Remedies § 158.12 Qualifications of accountants. The Commission will recognize only independent certified public accountants, or independent licensed public accountants who were licensed on or before...

Accounting Principles 30G. Interim Guide.

ERIC Educational Resources Information Center

Manitoba Dept. of Education and Training, Winnipeg.

This curriculum guide was developed for a senior-level introductory accounting course for students in high schools in Manitoba. The course introduces Canadian accounting principles and practices; it applies Generally Accepted Accounting Principles (GAAP) to introductory financial accounting. The guide includes the following components: (1) an…

4 CFR 28.61 - Burden and degree of proof.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 4 Accounts 1 2010-01-01 2010-01-01 false Burden and degree of proof. 28.61 Section 28.61 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL APPEALS BOARD; PROCEDURES APPLICABLE TO CLAIMS CONCERNING EMPLOYMENT PRACTICES AT THE GOVERNMENT ACCOUNTABILITY OFFICE...

10 CFR 35.406 - Brachytherapy sources accountability.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 10 Energy 1 2010-01-01 2010-01-01 false Brachytherapy sources accountability. 35.406 Section 35....406 Brachytherapy sources accountability. (a) A licensee shall maintain accountability at all times... area. (c) A licensee shall maintain a record of the brachytherapy source accountability in accordance...

4 CFR 28.42 - Discovery procedures and protective orders.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 4 Accounts 1 2010-01-01 2010-01-01 false Discovery procedures and protective orders. 28.42 Section 28.42 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES GOVERNMENT ACCOUNTABILITY OFFICE... ACCOUNTABILITY OFFICE Procedures Discovery § 28.42 Discovery procedures and protective orders. (a) Discovery from...

4 CFR 28.41 - Explanation, scope and methods.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 4 Accounts 1 2010-01-01 2010-01-01 false Explanation, scope and methods. 28.41 Section 28.41 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL... ACCOUNTABILITY OFFICE Procedures Discovery § 28.41 Explanation, scope and methods. (a) Explanation. Discovery is...

75 FR 67770 - Sara Lee Corporation Including On-Site Leased Workers From EDS, Hewitt Packard, Sapphire...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-11-03

..., Deductions, Collections, Call Center, Information Technology, Accounts Payable, General Accounts, Financial Accounts, Payroll, and Employee Master Data Departments Including On-Site Leased Workers From ADECCO..., Deductions, Collections, Call Center, Information Technology, Accounts Payable, General Accounts, Financial...

Public Accountability in the Age of Neo-Liberal Governance.

ERIC Educational Resources Information Center

Ranson, Stewart

2003-01-01

Analyzes the impact of neo-liberal corporate accountability on educational governance since the demise of professional accountability in the mid-1970s. Argues that corporate accountability is inappropriate for educational governance. Proposes an alternative model: democratic accountability. (Contains 1 figure and 125 references.)(PKP)

A Strategy for Improving the Quality of Entry-Level Management Accountants.

ERIC Educational Resources Information Center

Kreuze, Jerry G.; Newell, Gale E.

1996-01-01

Reasons for a lack of management accounting topics in business education include the following: (1) already full curriculum; (2) shortage of qualified teachers (Certified Public Accounting faculty outnumber Certified Management Accounting faculty 7:1); and (3) students prefer public accounting. (SK)

14 CFR 1-6 - Accounting entities.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 14 Aeronautics and Space 4 2012-01-01 2012-01-01 false Accounting entities. Sec. 1-6 Section Sec. 1-6 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... General Accounting Provisions Sec. 1-6 Accounting entities. (a) Separate accounting records shall be...

The Impact of Practitioner Presentations on Student Attitudes about Accounting.

ERIC Educational Resources Information Center

Fedoryshyn, Michael W.; Tyson, Thomas N.

2003-01-01

In two of four sections of an accounting course, students attended presentations by accountants. Precourse (n=138) and postcourse (n=99) questionnaires indicated that those exposed to presentations had far more positive attitude changes regarding accountants, the profession, and accounting careers. (SK)

48 CFR 9903.307 - Cost Accounting Standards Preambles.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost Accounting Standards Preambles. 9903.307 Section 9903.307 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.307 Cost Accounting Standards Preambles...

48 CFR 9903.101 - Cost Accounting Standards.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost Accounting Standards. 9903.101 Section 9903.101 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE General 9903.101 Cost Accounting Standards. Public Law 100-679 (41 U.S...

48 CFR 9904.406 - Cost accounting standard-cost accounting period.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT...

7 CFR 948.200 - Accounting and collections.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting and collections. 948.200 Section 948.200 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing... Accounting and Collections § 948.200 Accounting and collections. (a) Each handler's assessment account with...

14 CFR 152.305 - Accounting records.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Accounting records. 152.305 Section 152.305... AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.305 Accounting records. (a) Airport... individual project, an accounting record satisfactory to the Administrator which segregates cost information...

Accounting Employers' Expectations--The Ideal Accounting Graduates

ERIC Educational Resources Information Center

Low, Mary; Botes, Vida; Rue, David Dela; Allen, Jackie

2016-01-01

This research examined what accounting employers are seeking in their "ideal" accounting graduate and sought to provide clarification on the "expectation gap" between what accounting employers require in their graduates, and the skills these graduates are exhibiting. Adopting a qualitative research method, this research paper…

78 FR 40665 - Cost Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-08

... Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events AGENCY: Cost Accounting Standards...: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board, is conducting..., Director, Cost Accounting Standards Board (telephone: 202-395-6805; email: [email protected

46 CFR 403.110 - Accounting entities.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting entities. 403.110 Section 403.110 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.110 Accounting entities. Each Association shall be a separate accounting...

7 CFR 1735.92 - Accounting considerations.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 11 2010-01-01 2010-01-01 false Accounting considerations. 1735.92 Section 1735.92... All Acquisitions and Mergers § 1735.92 Accounting considerations. (a) Proper accounting shall be... in the absence of such a commission, as required by RUS based on Generally Accepted Accounting...

Using a Common Experience to Teach Introductory Managerial Accounting

ERIC Educational Resources Information Center

King, Gail Hoover; McConnell, Cheryl

2010-01-01

Teaching introductory accounting courses can be both challenging and rewarding. In introductory financial and managerial accounting, students struggle with the unfamiliar terminology and concepts. However, managerial accounting offers distinct challenges in that managerial accounting reports used for decision-making are not publically available,…

42 CFR 56.113 - Grantee accountability.

Code of Federal Regulations, 2010 CFR

2010-10-01

... HEALTH SERVICES General Provisions § 56.113 Grantee accountability. (a) Accounting for grant award payments. All payments made by the Secretary shall be recorded by the grantee in accounting records... reimbursable direct costs incurred. (b) Accounting for interest earned on grant funds. Pursuant to section 203...

18 CFR 41.12 - Qualifications of accountants.

Code of Federal Regulations, 2013 CFR

2013-04-01

... accountants. 41.12 Section 41.12 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... Regulations § 41.12 Qualifications of accountants. The Commission will not recognize any certified public accountant or public accountant through December 31, 1975, who is not in fact independent. Beginning January...

18 CFR 41.12 - Qualifications of accountants.

Code of Federal Regulations, 2014 CFR

2014-04-01

... accountants. 41.12 Section 41.12 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... Regulations § 41.12 Qualifications of accountants. The Commission will not recognize any certified public accountant or public accountant through December 31, 1975, who is not in fact independent. Beginning January...

18 CFR 158.10 - Examination of accounts.

Code of Federal Regulations, 2013 CFR

2013-04-01

... accountant, or independent licensed public accountant (licensed on or before December 31, 1970), certified or... matters by the independent accountant will facilitate their early resolution and that the independent accountant will seek advisory rulings by the Commission on such items. This examination shall be deemed...

18 CFR 158.10 - Examination of accounts.

Code of Federal Regulations, 2011 CFR

2011-04-01

... accountant, or independent licensed public accountant (licensed on or before December 31, 1970), certified or... matters by the independent accountant will facilitate their early resolution and that the independent accountant will seek advisory rulings by the Commission on such items. This examination shall be deemed...

18 CFR 41.12 - Qualifications of accountants.

Code of Federal Regulations, 2012 CFR

2012-04-01

... accountants. 41.12 Section 41.12 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... Regulations § 41.12 Qualifications of accountants. The Commission will not recognize any certified public accountant or public accountant through December 31, 1975, who is not in fact independent. Beginning January...

18 CFR 41.12 - Qualifications of accountants.

Code of Federal Regulations, 2011 CFR

2011-04-01

... accountants. 41.12 Section 41.12 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... Regulations § 41.12 Qualifications of accountants. The Commission will not recognize any certified public accountant or public accountant through December 31, 1975, who is not in fact independent. Beginning January...

18 CFR 158.10 - Examination of accounts.

Code of Federal Regulations, 2014 CFR

2014-04-01

... accountant, or independent licensed public accountant (licensed on or before December 31, 1970), certified or... matters by the independent accountant will facilitate their early resolution and that the independent accountant will seek advisory rulings by the Commission on such items. This examination shall be deemed...

18 CFR 158.10 - Examination of accounts.

Code of Federal Regulations, 2012 CFR

2012-04-01

... accountant, or independent licensed public accountant (licensed on or before December 31, 1970), certified or... matters by the independent accountant will facilitate their early resolution and that the independent accountant will seek advisory rulings by the Commission on such items. This examination shall be deemed...

Globus File Transfer Services | High-Performance Computing | NREL

Science.gov Websites

Account To get a Globus account, sign up on the Globus account website. To get access to the NREL endpoint continue. Use the Globus credentials you used to register your Globus.org account. Go to the Transfer Files Globus.org account to allow ssh CLI access To use the CLI you must have a Globus account with ssh access

Examining the causes of memory strength variability: Recollection, attention failure, or encoding variability?

PubMed Central

Koen, Joshua D.; Aly, Mariam; Wang, Wei-Chun; Yonelinas, Andrew P.

2013-01-01

A prominent finding in recognition memory is that studied items are associated with more variability in memory strength than new items. Here, we test three competing theories for why this occurs - the encoding variability, attention failure, and recollection accounts. Distinguishing amongst these theories is critical because each provides a fundamentally different account of the processes underlying recognition memory. The encoding variability and attention failure accounts propose that old item variance will be unaffected by retrieval manipulations because the processes producing this effect are ascribed to encoding. The recollection account predicts that both encoding and retrieval manipulations that preferentially affect recollection will affect memory variability. These contrasting predictions were tested by examining the effect of response speeding (Experiment 1), dividing attention at retrieval (Experiment 2), context reinstatement (Experiment 3), and increased test delay (Experiment 4) on recognition performance. The results of all four experiments confirmed the predictions of the recollection account, and were inconsistent with the encoding variability account. The evidence supporting the attention failure account was mixed, with two of the four experiments confirming the account and two disconfirming the account. These results indicate that encoding variability and attention failure are insufficient accounts of memory variance, and provide support for the recollection account. Several alternative theoretical accounts of the results are also considered. PMID:23834057

48 CFR 9904.420 - Accounting for independent research and development costs and bid and proposal costs.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.420 Accounting for independent research and development costs and bid and proposal costs. ...

46 CFR 232.3 - Chart of accounts.

Code of Federal Regulations, 2010 CFR

2010-10-01

... stated in any revision to generally accepted accounting principles, the meaning of the latter shall... UNIFORM FINANCIAL REPORTING REQUIREMENTS § 232.3 Chart of accounts. (a) Purpose of accounts. A contractor shall use this chart of accounts as a guide for preparing the financial statements and for other...

37 CFR 260.4 - Confidential information and statements of account.

Code of Federal Regulations, 2010 CFR

2010-07-01

... Confidential information and statements of account. (a) For purposes of this part, confidential information shall include statements of account and any information pertaining to the statements of account... included on the statement of account. (d) Access to the confidential information pertaining to the royalty...

4 CFR 28.56 - Hearing procedures, conduct and copies of exhibits.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 4 Accounts 1 2010-01-01 2010-01-01 false Hearing procedures, conduct and copies of exhibits. 28.56 Section 28.56 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES GOVERNMENT ACCOUNTABILITY... GOVERNMENT ACCOUNTABILITY OFFICE Procedures Hearings § 28.56 Hearing procedures, conduct and copies of...

Accounting: Suggested Content for Postsecondary Tax Course

ERIC Educational Resources Information Center

King, Patricia H.; Morgan, Samuel D.

1978-01-01

Surveys of community college graduates and of certified public accountants were made to determine employment relevance of the accounting curriculum. The article suggests topics from the study data which should be included in taxation courses, e.g., income tax accounting, corporate taxation accounting, and tax law. (MF)

4 CFR 28.145 - Policy.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 4 Accounts 1 2010-01-01 2010-01-01 false Policy. 28.145 Section 28.145 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL APPEALS BOARD; PROCEDURES APPLICABLE TO CLAIMS CONCERNING EMPLOYMENT PRACTICES AT THE GOVERNMENT ACCOUNTABILITY OFFICE Ex Parte Communications § 28.145 Policy. It is the...

46 CFR 403.110 - Accounting entities.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 46 Shipping 8 2011-10-01 2011-10-01 false Accounting entities. 403.110 Section 403.110 Shipping... ACCOUNTING SYSTEM General § 403.110 Accounting entities. Each Association shall be a separate accounting entity. However, the records shall be maintained with sufficient particularity to allocate items to each...

12 CFR 630.40 - Contents of the quarterly report to investors.

Code of Federal Regulations, 2011 CFR

2011-01-01

... (such as a statement of significant accounting policies and practices) and details of accounts that have... year in such items as accounting principles and practices, estimates used in the preparation of... to meeting the reporting requirements specified by existing accounting pronouncements for accounting...

12 CFR 630.40 - Contents of the quarterly report to investors.

Code of Federal Regulations, 2012 CFR

2012-01-01

... (such as a statement of significant accounting policies and practices) and details of accounts that have... year in such items as accounting principles and practices, estimates used in the preparation of... to meeting the reporting requirements specified by existing accounting pronouncements for accounting...

12 CFR 630.40 - Contents of the quarterly report to investors.

Code of Federal Regulations, 2014 CFR

2014-01-01

... (such as a statement of significant accounting policies and practices) and details of accounts that have... year in such items as accounting principles and practices, estimates used in the preparation of... to meeting the reporting requirements specified by existing accounting pronouncements for accounting...

12 CFR 745.4 - Revocable trust accounts.

Code of Federal Regulations, 2013 CFR

2013-01-01

... INSURANCE AND APPENDIX Clarification and Definition of Account Insurance Coverage § 745.4 Revocable trust... account owner would be $750,000. This is because the account owner has named only three different... be presumed to own the funds deposited into the account. (c) Definition of beneficiary. For purposes...

12 CFR 745.4 - Revocable trust accounts.

Code of Federal Regulations, 2012 CFR

2012-01-01

... INSURANCE AND APPENDIX Clarification and Definition of Account Insurance Coverage § 745.4 Revocable trust... account owner would be $750,000. This is because the account owner has named only three different... be presumed to own the funds deposited into the account. (c) Definition of beneficiary. For purposes...

Accountability and the New Essentials.

ERIC Educational Resources Information Center

Dowd, Steven B.

The current emphasis in education on accountability is tending toward "push-button accountability." The challenge is to evaluate access and retention as well as other educationally relevant goals to define "quality" or "accountability." In higher education, accountability should be proven through assessment and should consist of proof that what…

46 CFR 232.4 - Balance sheet accounts.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 46 Shipping 8 2010-10-01 2010-10-01 false Balance sheet accounts. 232.4 Section 232.4 Shipping... ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS Balance Sheet § 232.4 Balance sheet accounts. (a.... (b) Purpose of balance sheet accounts. The balance sheet accounts are intended to disclose the...

46 CFR 232.4 - Balance sheet accounts.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 46 Shipping 8 2011-10-01 2011-10-01 false Balance sheet accounts. 232.4 Section 232.4 Shipping... ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS Balance Sheet § 232.4 Balance sheet accounts. (a.... (b) Purpose of balance sheet accounts. The balance sheet accounts are intended to disclose the...

Prerequisite Change and Its Effect on Intermediate Accounting Performance

ERIC Educational Resources Information Center

Huang, Jiunn; O'Shaughnessy, John; Wagner, Robin

2005-01-01

As of Fall 1996, San Francisco State University changed its introductory financial accounting course to focus on a "user's" perspective, de-emphasizing the accounting cycle. Anticipating that these changes could impair subsequent performance, the Department of Accounting instituted a new prerequisite for intermediate accounting: Students would…

7 CFR 761.53 - Interest bearing accounts.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 7 2010-01-01 2010-01-01 false Interest bearing accounts. 761.53 Section 761.53... AGRICULTURE SPECIAL PROGRAMS GENERAL PROGRAM ADMINISTRATION Supervised Bank Accounts § 761.53 Interest bearing accounts. (a) A supervised bank account, if possible, will be established as an interest bearing deposit...

76 FR 68040 - Federal Acquisition Regulation; Labor Relations Costs

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-02

... allowable and unallowable costs. Response: FAR 31.201-6 requires contractors to have an accounting system to... update their accounting systems to account for the costs made unallowable by this rule; that contractors demonstrate to contracting officers that their accounting systems can effectively account for these...

Student Academic Performance in Undergraduate Managerial-Accounting Courses

ERIC Educational Resources Information Center

Al-Twaijry, Abdulrahman Ali

2010-01-01

The author's purpose was to identify potential factors possibly affecting student performance in three sequential management-accounting courses: Managerial Accounting (MA), Cost Accounting (CA), and Advanced Managerial Accounting (AMA) within the Saudi Arabian context. The sample, which was used to test the developed hypotheses, included 312…

Where Are the Accounting Professors?

ERIC Educational Resources Information Center

Chang, Jui-Chin; Sun, Huey-Lian

2008-01-01

Accounting education is facing a crisis of shortage of accounting faculty. This study discusses the reasons behind the shortage and offers suggestions to increase the supply of accounting faculty. Our suggestions are as followings. First, educators should begin promoting accounting academia as one of the career choices to undergraduate and…

76 FR 28434 - Notice of Issuance of Statement of Federal Financial Accounting Standard 40, Definitional Changes...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-05-17

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 40, Definitional Changes Related to Deferred Maintenance and Repairs: Amending Statement of Federal Financial Accounting Standard 6, Accounting for Property, Plant, and Equipment AGENCY...

49 CFR 1510.15 - Accounting and auditing requirements.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Accounting and auditing requirements. 1510.15... CIVIL AVIATION SECURITY SERVICE FEES § 1510.15 Accounting and auditing requirements. (a) Direct air carriers and foreign air carriers must establish and maintain an accounting system to account for the...

32 CFR 310.25 - Disclosure accounting.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 32 National Defense 2 2010-07-01 2010-07-01 false Disclosure accounting. 310.25 Section 310.25....25 Disclosure accounting. (a) Disclosure accountings. (1) Keep an accurate record of all disclosures... accounting is required even if the individual has consented to the disclosure of the information. (3...

75 FR 48336 - Notice of Issuance of Statement of Federal Financial Accounting Standard 39, Subsequent Events...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-10

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 39, Subsequent Events: Codification of Accounting and Financial Reporting Standards... Programs AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action: Pursuant to 31...

The Global Challenge for Accounting Education

ERIC Educational Resources Information Center

Helliar, Christine

2013-01-01

Accounting and education are both global phenomena, and there is thus an argument that accounting education should be consistent and comparable across the globe. However, accounting, and accounting education are all socially constructed and globally they have been influenced by their historical, social, economic, political and cultural contexts.…

Health savings accounts and health reimbursement arrangements: assets, account balances, and rollovers, 2006-2010.

PubMed

Fronstin, Paul

2011-01-01

ASSET LEVELS GROWING: In 2010, there was $7.7 billion in health savings accounts (HSAs) and health reimbursement arrangements (HRAs), spread across 5.7 million accounts. This is up from 2006, when there were 1.2 million accounts with $835.4 million in assets, and 2009, when 5 million accounts held $7.1 billion in assets. AFTER LEVELING OFF, AVERAGE ACCOUNT BALANCE DROPS SLIGHTLY: Increases in average account balances leveled off in 2008 and 2009, and fell slightly in 2010. In 2006, account balances averaged $696. They increased to $1,320 in 2007, a 90 percent increase. Account balances averaged $1,356 in 2008 and $1,419 in 2009, 3 percent and 5 percent increases, respectively. In 2010, average account balances fell to $1,355, down 4.5 percent from the previous year. AVERAGE ROLLOVER DECLINES, WHILE TOTAL ROLLOVERS INCREASE: Despite a decline in the average rollover amount in 2010, total assets being rolled over have been increasing. $4.2 billion was rolled over in 2010, up from $4 billion in 2009. The average rollover increased from $592 in 2006 to $1,295 in 2009, and fell to $1,029 in 2010. The percentage of individuals without a rollover decreased from 23 percent in 2006 to 10 percent in 2009 and increased slightly to 13 percent in 2010. HEALTHY BEHAVIOR MEANS HIGHER ACCOUNT BALANCES AND HIGHER ROLLOVERS: Individuals who exercised, those who did not smoke, and those who were not obese had higher account balances and higher rollovers than those with less healthy behaviors. It was also found that individuals who used cost or quality information had higher account balances and higher rollovers compared with those who did not use such information. However, no relationship was found between either account balance or rollover amounts and various cost-conscious behaviors such as checking pricing before getting services or asking for generic drugs instead of brand names, among other things. DIFFERENCES IN ACCOUNT BALANCES: Men have higher account balances than women, older individuals have higher account balances than younger ones, account balances increase with household income, and education has a significant impact on account balances independent of income and other variables. DIFFERENCES IN ROLLOVER AMOUNTS: Men rolled over more money than women, and older individuals had higher rollover amounts than younger individuals. Rollover amounts increase with household income and education, and individuals with single coverage rolled over a higher amount than those with family coverage.

46 CFR Sec. 2 - Bank account.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 46 Shipping 8 2011-10-01 2011-10-01 false Bank account. Sec. 2 Section 2 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Sec. 2 Bank account. A separate joint bank account will be... the depository or depositories, the owner will issue an order for the establishment of the joint bank...

46 CFR Sec. 2 - Bank account.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 46 Shipping 8 2010-10-01 2010-10-01 false Bank account. Sec. 2 Section 2 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Sec. 2 Bank account. A separate joint bank account will be... the depository or depositories, the owner will issue an order for the establishment of the joint bank...

Introducing the Accounting Equation with M&M's®

ERIC Educational Resources Information Center

Scofield, Barbara W.; Dye, Wilma

2009-01-01

On the first day of Principles of Accounting classes, students learn the fundamental accounting equation from which all financial accounting practice emerge. The accounting equation is the criterion by which companies are valued and by which company performance is measured. This activity simplifies assets, liabilities, and owners' equity to the…

46 CFR 403.100 - Applicability of system of accounts and reports.

Code of Federal Regulations, 2010 CFR

2010-10-01

... accordance with the guidelines of the Generally Accepted Accounting Principles (GAAP) issued by the Financial Accounting Standards Board. These guidelines are available by writing to the Director, Great Lakes Pilotage... PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.100 Applicability of system of accounts and reports. Each...

76 FR 14110 - Order Regarding Review of FASB Accounting Support Fee for 2011 Under Section 109 of the Sarbanes...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-15

... recognize, as generally accepted for purposes of the securities laws, any accounting principles established... policy statement concluding that the Financial Accounting Standards Board (``FASB'') and its parent organization, the Financial Accounting Foundation (``FAF''), satisfied the criteria for an accounting standard...

48 CFR 9904.411 - Cost accounting standard-accounting for acquisition costs of material.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-accounting for acquisition costs of material. 9904.411 Section 9904.411 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND...

12 CFR 561.53 - United States Treasury General Account.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 6 2012-01-01 2012-01-01 false United States Treasury General Account. 561.53... REGULATIONS AFFECTING ALL SAVINGS ASSOCIATIONS § 561.53 United States Treasury General Account. The term United States Treasury General Account means an account maintained in the name of the United States...

12 CFR 161.53 - United States Treasury General Account.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 1 2014-01-01 2014-01-01 false United States Treasury General Account. 161.53... REGULATIONS AFFECTING ALL SAVINGS ASSOCIATIONS § 161.53 United States Treasury General Account. The term United States Treasury General Account means an account maintained in the name of the United States...

75 FR 70688 - Actel Corporation, Currently Known as Microsemi Corporation, Including On-Site Leased Workers...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-11-18

..., Accountants, Inc. and Accountant Temps Mountain View, CA; Amended Certification Regarding Eligibility To Apply... on-site leased workers from ATR International, Accountants, Inc., and Accountant Temps, Mountain View... a separate unemployment insurance (UI) tax account under the name Microsemi Corporation. Accordingly...

47 CFR 36.331 - Information origination/termination expenses-Account 6310 (Class B telephone companies); Accounts...

Code of Federal Regulations, 2010 CFR

2010-10-01

... telephone companies). (a) The expenses in this account are classified as follows: (1) Other Information... 47 Telecommunication 2 2010-10-01 2010-10-01 false Information origination/termination expenses-Account 6310 (Class B telephone companies); Accounts 6311, 6341, 6351, and 6362 (Class A telephone...

32 CFR Appendix I to Part 275 - Format for Obtaining Basic Identifying Account Information

Code of Federal Regulations, 2010 CFR

2010-07-01

... Account Information [Official Letterhead] [Date] Mr./Mrs. XXXXXXXXXX Chief Teller [as appropriate] First.... 3401 et. seq., you are requested to provide the following account information: [Name, address, account... to this request for account information. Under section 3417(c) of the Act, good faith reliance upon...

4 CFR 28.45 - Admission of facts and genuineness of documents.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 4 Accounts 1 2010-01-01 2010-01-01 false Admission of facts and genuineness of documents. 28.45 Section 28.45 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES GOVERNMENT ACCOUNTABILITY... GOVERNMENT ACCOUNTABILITY OFFICE Procedures Discovery § 28.45 Admission of facts and genuineness of documents...

20 CFR 670.530 - Are Job Corps centers required to maintain a student accountability system?

Code of Federal Regulations, 2010 CFR

2010-04-01

... student accountability system? 670.530 Section 670.530 Employees' Benefits EMPLOYMENT AND TRAINING... accountability system? Yes, each Job Corps center must establish and operate an effective system to account for... student absence. Each center must operate its student accountability system according to requirements and...

4 CFR 81.4 - Requests for identifiable records.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 4 Accounts 1 2010-01-01 2010-01-01 false Requests for identifiable records. 81.4 Section 81.4 Accounts GOVERNMENT ACCOUNTABILITY OFFICE RECORDS PUBLIC AVAILABILITY OF GOVERNMENT ACCOUNTABILITY OFFICE... Accountability Office, 441 G Street, NW., Washington, DC 20548. Requests may also be made via a link from GAO's...

75 FR 61763 - Submission of OMB Review; Comment Request; Drug Accountability Record (Form NIH 2564) (NCI)

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-06

...; Comment Request; Drug Accountability Record (Form NIH 2564) (NCI) SUMMARY: In compliance with the..., 2011, unless it displays a valid OMB control number. Proposed Collection: Title: Drug Accountability... accountability. In order to fulfill these requirements, a standard Investigational Drug Accountability Report...

45 CFR 302.14 - Fiscal policies and accountability.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 2 2010-10-01 2010-10-01 false Fiscal policies and accountability. 302.14 Section... HUMAN SERVICES STATE PLAN REQUIREMENTS § 302.14 Fiscal policies and accountability. The State plan shall provide that the IV-D agency, in discharging its fiscal accountability, will maintain an accounting system...

75 FR 1492 - Commission Guidance Regarding Independent Public Accountant Engagements Performed Pursuant to...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-01-11

... Guidance Regarding Independent Public Accountant Engagements Performed Pursuant to Rule 206(4)-2 Under the... independent public accountants in connection with the adoption of amendments to Rule 206(4)-2 under the... least once during each calendar year by an independent public accountant \\1\\ (``accountant''), pursuant...

12 CFR 619.9270 - Qualified Public Accountant or External Auditor.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Qualified Public Accountant or External Auditor... § 619.9270 Qualified Public Accountant or External Auditor. A qualified public accountant or external... constituted State authority, identifying such person as a certified public accountant; (b) Is licensed to...

48 CFR 204.7107 - Contract accounting classification reference number (ACRN) and agency accounting identifier (AAI).

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 3 2011-10-01 2011-10-01 false Contract accounting classification reference number (ACRN) and agency accounting identifier (AAI). 204.7107 Section 204.7107 Federal... ADMINISTRATIVE MATTERS Uniform Contract Line Item Numbering System 204.7107 Contract accounting classification...

26 CFR 1.6655-6 - Methods of accounting.

Code of Federal Regulations, 2010 CFR

2010-04-01

... of accounting method. Corporation ABC, a calendar year taxpayer, uses an accrual method of accounting... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Methods of accounting. 1.6655-6 Section 1.6655... Methods of accounting. (a) In general. In computing any required installment, a corporation must use the...

26 CFR 1.9002-1 - Purpose, applicability, and definitions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... compute, taxable income under an accrual method of accounting, and (2) treated dealer reserve income (or portions thereof) which should have been taken into account (under the accrual method of accounting) for... accounting or who was not required to compute taxable income under the accrual method of accounting. An...

The Perceptions and Experiences of Students in a Paperless Accounting Class

ERIC Educational Resources Information Center

Teeter, Steve; Madsen, Susan R.; Hughes, Jason; Eagar, Brent

2007-01-01

Although financial accounting practices in business have capitalized on the use of technology, this technology has not been fully integrated in higher education for accounting students. While traditional accounting courses laboriously involve rote transcription of debits and credits, educational technology in accounting courses may prove…

46 CFR 232.5 - Income Statement Accounts.

Code of Federal Regulations, 2010 CFR

2010-10-01

... ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS Income Statement § 232.5 Income Statement Accounts. (a... Expense Accounts. The income and expense accounts shall show for each reporting period the amount of money... accounted for to facilitate reporting the source of revenue by trade route or service area. (iii) All other...

7 CFR 1753.29 - Force account procedures.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 11 2010-01-01 2010-01-01 false Force account procedures. 1753.29 Section 1753.29... Force account procedures. (a) The borrower must obtain RUS approval of the force account method of... item not provided for in the approved loan. (d) Force Account construction to be financed with loan...

37 CFR 382.4 - Confidential information and statements of account.

Code of Federal Regulations, 2010 CFR

2010-07-01

... information and statements of account. (a) For purposes of this subpart, confidential information shall include statements of account and any information pertaining to the statements of account designated as... payments. (c) A statement of account shall include only such information as is necessary to verify the...

18 CFR 367.1840 - Account 184, Clearing accounts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 184, Clearing accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

18 CFR 367.2320 - Account 232, Accounts payable.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 232, Accounts payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

18 CFR 356.3 - Preservation of records for oil pipeline companies.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Accounting 7. Ledgers. 8. Journals. 9. Vouchers. 10. Accounts receivable. 11. Records of accounting codes and... management, accounting, financial or legal service, and agreements with agents 3 years after expiration or... other long-term credit agreements 6 years after redemption. Financial Accounting 7. Ledgers: (a) General...

Accounting Issues: An Essay Series. Part II--Accounts Receivable

ERIC Educational Resources Information Center

Laux, Judith A.

2007-01-01

This is the second in a series of articles designed to help academics refocus the introductory accounting course on the theoretical underpinnings of accounting. Intended as a supplement for the principles course, this article connects the asset Accounts Receivable to the essential theoretical constructs, discusses the inherent tradeoffs and…

5 CFR 2606.207 - Accounting of disclosures.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Accounting of disclosures. 2606.207... ACT RULES Access to Records and Accounting of Disclosures § 2606.207 Accounting of disclosures. (a... accounting of disclosures will be retained for at least five years or for the life of the record, whichever...

48 CFR 9903.302-2 - Change to a cost accounting practice.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Disclosure Statement, except for the following: (a) The initial adoption of a cost accounting practice for... accounting practice. 9903.302-2 Section 9903.302-2 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.302-2 Change to a cost...

36 CFR 1008.10 - Accounting for disclosures.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Accounting for disclosures... ACT § 1008.10 Accounting for disclosures. (a) Maintenance of an accounting. (1) Where a record is... person or agency to whom the disclosure was made. (3) Accountings prepared under this section shall be...

Accounting History in Undergraduate Introductory Financial Accounting Courses: An Exploratory Study.

ERIC Educational Resources Information Center

Williams, Satina V.; Schwartz, Bill N.

2002-01-01

Accounting faculty surveyed (n=45) did not overwhelmingly support incorporating accounting history into introductory courses, despite Accounting Education Change Commission recommendations. They did not support a separate course or believe history would attract more students. Attitudes of those already including history did not differ greatly from…

18 CFR 356.3 - Preservation of records for oil pipeline companies.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Accounting 7. Ledgers. 8. Journals. 9. Vouchers. 10. Accounts receivable. 11. Records of accounting codes and... management, accounting, financial or legal service, and agreements with agents 3 years after expiration or... and invoices, except as otherwise provided herein 5 years. 10. Accounts receivable, record, or...

18 CFR 356.3 - Preservation of records for oil pipeline companies.

Code of Federal Regulations, 2014 CFR

2014-04-01

... Accounting 7. Ledgers. 8. Journals. 9. Vouchers. 10. Accounts receivable. 11. Records of accounting codes and... management, accounting, financial or legal service, and agreements with agents 3 years after expiration or... and invoices, except as otherwise provided herein 5 years. 10. Accounts receivable, record, or...

18 CFR 356.3 - Preservation of records for oil pipeline companies.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Accounting 7. Ledgers. 8. Journals. 9. Vouchers. 10. Accounts receivable. 11. Records of accounting codes and... management, accounting, financial or legal service, and agreements with agents 3 years after expiration or... and invoices, except as otherwise provided herein 5 years. 10. Accounts receivable, record, or...

Towards a Comparative and International History of School Testing and Accountability

ERIC Educational Resources Information Center

Dorn, Sherman; Ydesen, Christian

2014-01-01

The speed and extent of modern school accountability have obscured the history of testing and accountability. This brief introduction identifies central themes of historical research into educational accountability and recurring traits associated with accountability practices. We hope our colleagues and this special issue will also help to…

14 CFR Sec. 1-4 - System of accounts coding.

Code of Federal Regulations, 2010 CFR

2010-01-01

... General Accounting Provisions Sec. 1-4 System of accounts coding. (a) A four digit control number is assigned for each balance sheet and profit and loss account. Each balance sheet account is numbered sequentially, within blocks, designating basic balance sheet classifications. The first two digits of the four...

12 CFR 561.53 - United States Treasury General Account.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false United States Treasury General Account. 561.53... REGULATIONS AFFECTING ALL SAVINGS ASSOCIATIONS § 561.53 United States Treasury General Account. The term United States Treasury General Account means an account maintained in the name of the United States...

Solving Accounting Problems: Differences between Accounting Experts and Novices.

ERIC Educational Resources Information Center

Marshall, P. Douglas

2002-01-01

Performance of 90 accounting experts (faculty and practitioners) and 60 novices (senior accounting majors) was compared. Experts applied more accounting principles to solving problems. There were no differences in types of principles applied and no correlation between (1) principles applied and number of breadth comments or (2) importance placed…

18 CFR 367.1710 - Account 171, Interest and dividends receivable.

Code of Federal Regulations, 2010 CFR

2010-04-01

... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account 171..., notes, commercial paper, loans, open accounts, deposits, and other similar items, the payment of which...

30 CFR 204.201 - Who may obtain accounting and auditing relief?

Code of Federal Regulations, 2010 CFR

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Who may obtain accounting and auditing relief... MINERALS REVENUE MANAGEMENT ALTERNATIVES FOR MARGINAL PROPERTIES Accounting and Auditing Relief § 204.201 Who may obtain accounting and auditing relief? (a) You may obtain accounting and auditing relief under...

48 CFR 1652.216-71 - Accounting and Allowable Cost.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Accounting and Allowable... of FEHBP Clauses 1652.216-71 Accounting and Allowable Cost. As prescribed in section 1616.7002, the...). Accounting and Allowable Cost (FEHBAR 1652.216-71) (JAN 2003) (a) Annual Accounting Statements. (1) The...

48 CFR 1652.216-70 - Accounting and price adjustment.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Accounting and price... of FEHBP Clauses 1652.216-70 Accounting and price adjustment. As prescribed in section 1616.7001, the... (community rated). Accounting and Price Adjustment (JAN 2003) (a) Annual Accounting Statement. The Carrier...

Choosing the Best Method to Introduce Accounting.

ERIC Educational Resources Information Center

Guerrieri, Donald J.

1988-01-01

Of the traditional approaches to teaching accounting--single entry, journal, "T" account, balance sheet, and accounting equation--the author recommends the accounting equation approach. It is the foundation of the double entry system, new material is easy to introduce, and it provides students with a rationale for understanding basic concepts.…

4 CFR 11.1 - Right to representation before the Government Accountability Office.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 4 Accounts 1 2010-01-01 2010-01-01 false Right to representation before the Government Accountability Office. 11.1 Section 11.1 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM RECOGNITION OF ATTORNEYS AND OTHER REPRESENTATIVES § 11.1 Right to representation before the Government...

49 CFR 1242.05 - Operating expense account number notation.

Code of Federal Regulations, 2013 CFR

2013-10-01

... group signifies applicable function assignment. ec03mr91.050 (b) For reporting purposes, four natural..., tools, supplies, fuels and lubricants (account 21-XX-XX); purchased services (accounts 31-XX-XX to 41-XX... account structure. For reporting purposes, the natural expense account numbers represented by “XX” include...

49 CFR 1242.05 - Operating expense account number notation.

Code of Federal Regulations, 2014 CFR

2014-10-01

... group signifies applicable function assignment. ec03mr91.050 (b) For reporting purposes, four natural..., tools, supplies, fuels and lubricants (account 21-XX-XX); purchased services (accounts 31-XX-XX to 41-XX... account structure. For reporting purposes, the natural expense account numbers represented by “XX” include...

49 CFR 1242.05 - Operating expense account number notation.

Code of Federal Regulations, 2012 CFR

2012-10-01

... group signifies applicable function assignment. ec03mr91.050 (b) For reporting purposes, four natural..., tools, supplies, fuels and lubricants (account 21-XX-XX); purchased services (accounts 31-XX-XX to 41-XX... account structure. For reporting purposes, the natural expense account numbers represented by “XX” include...

49 CFR 1242.05 - Operating expense account number notation.

Code of Federal Regulations, 2011 CFR

2011-10-01

... group signifies applicable function assignment. ec03mr91.050 (b) For reporting purposes, four natural..., tools, supplies, fuels and lubricants (account 21-XX-XX); purchased services (accounts 31-XX-XX to 41-XX... account structure. For reporting purposes, the natural expense account numbers represented by “XX” include...

7 CFR 3560.302 - Accounting, bookkeeping, budgeting, and financial management systems.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Financial Management § 3560.302 Accounting, bookkeeping, budgeting, and financial management systems. (a... the accounting system reflects the amount escrowed. (5) Regardless of the number or types of accounts... two or more housing projects as long as the borrower's accounting system segregates and tracks funds...

48 CFR 204.7107 - Contract accounting classification reference number (ACRN) and agency accounting identifier (AAI).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Contract accounting classification reference number (ACRN) and agency accounting identifier (AAI). 204.7107 Section 204.7107 Federal... ADMINISTRATIVE MATTERS Uniform Contract Line Item Numbering System 204.7107 Contract accounting classification...

18 CFR 367.1280 - Account 128, Other special funds.

Code of Federal Regulations, 2010 CFR

2010-04-01

... GAS ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1280 Account 128, Other special funds. (a) This account must include the amount of cash and book cost of investments that have... trading and available-for-sale types of security investments. A separate account with appropriate title...

48 CFR 9904.401 - Cost accounting standard-consistency in estimating, accumulating and reporting costs.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.401 Cost... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard...

Accounting Students' Performance and Personality Types.

ERIC Educational Resources Information Center

Nourayi, Mahmoud M.; Cherry, Alan A.

1993-01-01

Completion of the Myers Briggs Type Inventory by 103 accounting majors revealed no significant differences among personality types in achievement, except that sensing types perform better in accounting in general. Results seem to belie the suggestion that accounting attracts introverts and that the intuitive type is best suited to accounting in…

25 CFR 170.605 - When may BIA use force account methods in the IRR Program?

Code of Federal Regulations, 2010 CFR

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false When may BIA use force account methods in the IRR Program... § 170.605 When may BIA use force account methods in the IRR Program? BIA may use force account methods... account project activities. ...

10 CFR 75.22 - Accounting records.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 10 Energy 2 2011-01-01 2011-01-01 false Accounting records. 75.22 Section 75.22 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Material Accounting and Control for Facilities § 75.22 Accounting records. (a) The accounting records required by § 75...

77 FR 12837 - Notice of Release of the Exposure Draft, Accounting for Impairment of General Property, Plant...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-03-02

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Release of the Exposure Draft, Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use AGENCY: Federal Accounting... Exposure Draft, Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use. The...

75 FR 13329 - Implications of Financial Accounting System (FAS) 166 on SBA Guaranteed Loan Programs

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-19

... SMALL BUSINESS ADMINISTRATION [Docket No. SBA-2010-0005] Implications of Financial Accounting... from the public on: (1) The effect that the accounting changes mandated by the Financial Accounting Standards Board (FASB) in Financial Accounting Standard (FAS) 166 have on SBA Lender and investor...

49 CFR 1242.03 - Made by accounting divisions.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Made by accounting divisions. 1242.03 Section 1242... accounting divisions. The separation shall be made by accounting divisions, where such divisions are maintained, and the aggregate of the accounting divisions reported for the quarter and for the year. ...

18 CFR 33.5 - Proposed accounting entries.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Proposed accounting... § 33.5 Proposed accounting entries. If the applicant is required to maintain its books of account in... present proposed accounting entries showing the effect of the transaction with sufficient detail to...

32 CFR 806b.49 - Disclosure accountings.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 32 National Defense 6 2010-07-01 2010-07-01 false Disclosure accountings. 806b.49 Section 806b.49... PROGRAM Disclosing Records to Third Parties § 806b.49 Disclosure accountings. System managers must keep an... 771 10 , Accounting of Disclosures. Retain disclosure accountings for 5 years after the disclosure, or...

To Be or Not to Be: An Investigation of Accounting Students' Career Intentions

ERIC Educational Resources Information Center

Ahmad, Zauwiyah; Ismail, Hishamuddin; Anantharaman, R. N.

2015-01-01

Purpose: The purpose of this paper is to study accounting students' intentions to pursue their careers as accountants and modelling this within the context of Malaysian accounting education. Design/methodology/approach: Data were gathered via a questionnaire survey involving undergraduate accounting students. Factor analysis, independent sample…

48 CFR 31.201-6 - Accounting for unallowable costs.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Accounting for unallowable... Organizations 31.201-6 Accounting for unallowable costs. (a) Costs that are expressly unallowable or mutually... accounting for and presentation of unallowable costs must be those described in 48 CFR 9904.405, Accounting...

31 CFR 1.25 - Accounting of disclosures.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Accounting of disclosures. 1.25... Privacy Act § 1.25 Accounting of disclosures. (a) Accounting of certain disclosures. Each component, with respect to each system of records under its control, shall: (1) Keep an accurate accounting of: (i) The...

78 FR 42521 - Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-16

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public Hearing AGENCY: Federal Accounting Standards Advisory Board... given that the Federal Accounting Standards Advisory Board (FASAB) has issued Statement of Federal...

Accounting Professor Qualification in Digital Age: A Perception Study on Brazilian Professors

ERIC Educational Resources Information Center

Vendruscolo, Maria Ivanice; Behar, Patrícia Alejandra

2015-01-01

This papers aims at analyzing the perception of Accounting professors about the necessary qualifications in Accounting undergraduate courses. The contribution of this study is to theoretically discuss the education of Accounting professors, with empirical data, because Accounting teaching requires specific competencies in the digital area. The…

7 CFR 993.173 - Reports of accounting.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 8 2010-01-01 2010-01-01 false Reports of accounting. 993.173 Section 993.173... accounting. (a) Independent handler's reports of accounting. Within 10 days (exclusive of Saturdays, Sundays... association, makes an accounting or settlement with a producer or dehydrator for prunes delivered to him, he...

12 CFR 230.2 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-01-01

... existing account. (c) Annual percentage yield means a percentage rate reflecting the total amount of interest paid on an account, based on the interest rate and the frequency of compounding for a 365-day...-rate account means an account in which the interest rate may change after the account is opened, unless...

12 CFR 619.9270 - Qualified Public Accountant or External Auditor.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Qualified Public Accountant or External Auditor... § 619.9270 Qualified Public Accountant or External Auditor. A qualified public accountant or external... constituted State authority, identifying such person as a certified public accountant; (b) Is licensed to...

12 CFR 193.3 - Qualification of public accountant.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Qualification of public accountant. 193.3... REQUIREMENTS Form and Content of Financial Statements § 193.3 Qualification of public accountant. The term “qualified public accountant” means a certified public accountant or licensed public accountant certified or...

12 CFR 193.3 - Qualification of public accountant.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Qualification of public accountant. 193.3... REQUIREMENTS Form and Content of Financial Statements § 193.3 Qualification of public accountant. The term “qualified public accountant” means a certified public accountant or licensed public accountant certified or...

12 CFR 619.9270 - Qualified Public Accountant or External Auditor.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 7 2012-01-01 2012-01-01 false Qualified Public Accountant or External Auditor... § 619.9270 Qualified Public Accountant or External Auditor. A qualified public accountant or external... constituted State authority, identifying such person as a certified public accountant; (b) Is licensed to...

12 CFR 619.9270 - Qualified Public Accountant or External Auditor.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 7 2013-01-01 2013-01-01 false Qualified Public Accountant or External Auditor... § 619.9270 Qualified Public Accountant or External Auditor. A qualified public accountant or external... constituted State authority, identifying such person as a certified public accountant; (b) Is licensed to...

12 CFR 390.382 - Qualification of public accountant.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 5 2012-01-01 2012-01-01 false Qualification of public accountant. 390.382....382 Qualification of public accountant. (See also 17 CFR 210.2-01.) The term “qualified public accountant” means a certified public accountant or licensed public accountant certified or licensed by a...

12 CFR 193.3 - Qualification of public accountant.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Qualification of public accountant. 193.3... REQUIREMENTS Form and Content of Financial Statements § 193.3 Qualification of public accountant. The term “qualified public accountant” means a certified public accountant or licensed public accountant certified or...

12 CFR 619.9270 - Qualified Public Accountant or External Auditor.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 7 2014-01-01 2014-01-01 false Qualified Public Accountant or External Auditor... § 619.9270 Qualified Public Accountant or External Auditor. A qualified public accountant or external... constituted State authority, identifying such person as a certified public accountant; (b) Is licensed to...

Accounting for ecosystem services as a way to understand the requirements for sustainable development

PubMed Central

Mäler, Karl-Göran; Aniyar, Sara; Jansson, Åsa

2008-01-01

Millennium Ecosystem Assessment documented the importance of ecosystem services. It is therefore important that these services are included in our economic accounts (Standard National Accounts), as long as we believe that these accounts should tell us something about our wellbeing. This requires measures of the ecosystem assets and their accounting prices. This article discusses how the concept of inclusive wealth can be exploited for creating such accounts. PMID:18621699

Financial accounting for radiology executives.

PubMed

Seidmann, Abraham; Mehta, Tushar

2005-03-01

The authors review the role of financial accounting information from the perspective of a radiology executive. They begin by introducing the role of pro forma statements. They discuss the fundamental concepts of accounting, including the matching principle and accrual accounting. The authors then explore the use of financial accounting information in making investment decisions in diagnostic medical imaging. The paper focuses on critically evaluating the benefits and limitations of financial accounting for decision making in a radiology practice.

Accounting for ecosystem services as a way to understand the requirements for sustainable development.

PubMed

Mäler, Karl-Göran; Aniyar, Sara; Jansson, Asa

2008-07-15

Millennium Ecosystem Assessment documented the importance of ecosystem services. It is therefore important that these services are included in our economic accounts (Standard National Accounts), as long as we believe that these accounts should tell us something about our wellbeing. This requires measures of the ecosystem assets and their accounting prices. This article discusses how the concept of inclusive wealth can be exploited for creating such accounts.

Accounting for social accountability: developing critiques of social accountability within medical education.

PubMed

Ritz, Stacey A; Beatty, Kathleen; Ellaway, Rachel H

2014-01-01

The concept of the social accountability of medical schools has garnered many followers, in response to a broad desire for greater social justice in health care. As its use has spread, the term 'social accountability' has become a meta-narrative for social justice and an inevitable and unquestionable good, while at the same time becoming increasingly ambiguous in its meaning and intent. In this article, we use the lenses of postmodernism and critical reflexivity to unpack the multiple meanings of social accountability. In our view, subjecting the concept of 'social accountability' to critique will enhance the ability to appraise the ways in which it is understood and enacted. We contend that critical reflexivity is necessary for social accountability to achieve its aspirations, and hence we must be prepared to become accountable not only for our actions, but also for the ideologies and discourses underlying them.

Materialism Moderates the Effect of Accounting for Time on Prosocial Behaviors.

PubMed

Li, Jibo; Chen, Yingying; Huang, Xiting

2015-01-01

Accounting for time is defined as putting a price on time. Researchers have demonstrated that accounting for time reduces the time individuals spend on others; however, its association with monetary donations has not been examined. We hypothesized that accounting for time will activate a utility mindset that would affect one's allocation of time and money. In Study 1, the mediating effect of utility mindsets on the relationship between accounting for time and prosocial behavior was examined. In Study 2, we examined the effect of accounting for time on time spent helping and donating money, and the moderating role of material values on the relationship between accounting for time and prosocial behavior. Results showed that accounting for time activated a mindset of utility maximization that, in turn, reduced participants' prosocial behavior; moreover, materialism moderated the effect of accounting for time on prosocial behavior.

From personal to global: Understandings of social accountability from stakeholders at four medical schools.

PubMed

Preston, Robyn; Larkins, Sarah; Taylor, Judy; Judd, Jenni

2016-10-01

This paper addresses the question of how social accountability is conceptualised by staff, students and community members associated with four medical schools aspiring to be socially accountable in two countries. Using a multiple case study approach this research explored how contextual issues have influenced social accountability at four medical schools: two in Australia and two in the Philippines. This paper reports on how research participants understood social accountability. Seventy-five participants were interviewed including staff, students, health sector representatives and community members. Field notes were taken and a documentary analysis was completed. Overall there were three common understandings. Socially accountable medical education was about meeting workforce, community and health needs. Social accountability was also determined by the nature and content of programs the school implemented or how it operated. Finally, social accountability was deemed a personal responsibility. The broad consensus masked the divergent perspectives people held within each school. The assumption that social accountability is universally understood could not be confirmed from these data. To strengthen social accountability it is useful to learn from these institutions' experiences to contribute to the development of the theory and practice of activities within socially accountable medical schools.

A Review of Financial Accounting Fraud Detection based on Data Mining Techniques

NASA Astrophysics Data System (ADS)

Sharma, Anuj; Kumar Panigrahi, Prabin

2012-02-01

With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection (FAFD) has become an emerging topic of great importance for academic, research and industries. The failure of internal auditing system of the organization in identifying the accounting frauds has lead to use of specialized procedures to detect financial accounting fraud, collective known as forensic accounting. Data mining techniques are providing great aid in financial accounting fraud detection, since dealing with the large data volumes and complexities of financial data are big challenges for forensic accounting. This paper presents a comprehensive review of the literature on the application of data mining techniques for the detection of financial accounting fraud and proposes a framework for data mining techniques based accounting fraud detection. The systematic and comprehensive literature review of the data mining techniques applicable to financial accounting fraud detection may provide a foundation to future research in this field. The findings of this review show that data mining techniques like logistic models, neural networks, Bayesian belief network, and decision trees have been applied most extensively to provide primary solutions to the problems inherent in the detection and classification of fraudulent data.

Ideas for the Accounting Classroom.

ERIC Educational Resources Information Center

Kerby, Debra; Romine, Jeff

2003-01-01

Innovative ideas for accounting education include having students study accounting across historical periods, using businesses for student research, exploring nontraditional accounting careers, and collaborating with professional associations. (SK)

7 CFR 1770.10 - General.

Code of Federal Regulations, 2010 CFR

2010-01-01

... (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.10... accounting system accounts to be maintained by telecommunications borrowers of the Rural Utilities Service. ...

Depreciation Accounting in the Uniform Chart of Accounts.

DTIC Science & Technology

1982-12-01

footage of building occupied. Reason( s ) for Compute full cost of Rate setting, cash accounting for patient care flow generation and fund- depreciation ing... Horngren , Charles T., Cost Accounting ; A Managerial Emphasis, Prentice-Hall Inc., 1972. 32. Sawyer, Lawrence B., The Practice of Modern Internal Auditing...Awd ubtlft) S . TYPE or RE PORT a PE*IoO CovIERWO Master’s Thesis; Depreciation Accounting in the Uniform Dembr18 Chart of Accounts .PSOiwON.EORlumm

Examining the causes of memory strength variability: recollection, attention failure, or encoding variability?

PubMed

Koen, Joshua D; Aly, Mariam; Wang, Wei-Chun; Yonelinas, Andrew P

2013-11-01

A prominent finding in recognition memory is that studied items are associated with more variability in memory strength than new items. Here, we test 3 competing theories for why this occurs-the encoding variability, attention failure, and recollection accounts. Distinguishing among these theories is critical because each provides a fundamentally different account of the processes underlying recognition memory. The encoding variability and attention failure accounts propose that old item variance will be unaffected by retrieval manipulations because the processes producing this effect are ascribed to encoding. The recollection account predicts that both encoding and retrieval manipulations that preferentially affect recollection will affect memory variability. These contrasting predictions were tested by examining the effect of response speeding (Experiment 1), dividing attention at retrieval (Experiment 2), context reinstatement (Experiment 3), and increased test delay (Experiment 4) on recognition performance. The results of all 4 experiments confirm the predictions of the recollection account and are inconsistent with the encoding variability account. The evidence supporting the attention failure account is mixed, with 2 of the 4 experiments confirming the account and 2 disconfirming the account. These results indicate that encoding variability and attention failure are insufficient accounts of memory variance and provide support for the recollection account. Several alternative theoretical accounts of the results are also considered. PsycINFO Database Record (c) 2013 APA, all rights reserved.

26 CFR 1.167(a)-7 - Accounting for depreciable property.

Code of Federal Regulations, 2010 CFR

2010-04-01

... approximately the same useful lives may be grouped together. Such an account is commonly known as a group... composite account. For example, all the assets used in a business may be included in a single account. Group..., cost, character, use, etc. (b) When group, classified, or composite accounts are used with average...

49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

Code of Federal Regulations, 2010 CFR

2010-10-01

... principles issued by the Financial Accounting Standards Board (FASB). 1200.2 Section 1200.2 Transportation... COMMERCE ACT § 1200.2 Adoption of generally accepted accounting principles issued by the Financial... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental...

48 CFR 9904.414 - Cost accounting standard-cost of money as an element of the cost of facilities capital.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard... Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING...

12 CFR 390.314 - United States Treasury General Account.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 5 2012-01-01 2012-01-01 false United States Treasury General Account. 390.314... Affecting All State Savings Associations § 390.314 United States Treasury General Account. The term United States Treasury General Account means an account maintained in the name of the United States Treasury the...

12 CFR 390.314 - United States Treasury General Account.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 5 2014-01-01 2014-01-01 false United States Treasury General Account. 390.314... Affecting All State Savings Associations § 390.314 United States Treasury General Account. The term United States Treasury General Account means an account maintained in the name of the United States Treasury the...

12 CFR 390.314 - United States Treasury General Account.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 5 2013-01-01 2013-01-01 false United States Treasury General Account. 390.314... Affecting All State Savings Associations § 390.314 United States Treasury General Account. The term United States Treasury General Account means an account maintained in the name of the United States Treasury the...

CSI Accounting: A New Trend in Educational Training

ERIC Educational Resources Information Center

Ekmekjian, Elizabeth C.; Drucker, Alan; Klein, Hubert; Basile, Anthony

2008-01-01

Recently, members of the Christos M. Cotsakos College of Business, Department of Accounting and Law, have been approached by IRS and accounting practitioners concerning the addition of fraud and forensic accounting courses to the curriculum. This seems to be a new trend in expanding the education and training of accounting majors as evidenced by a…

76 FR 44625 - Northern Lights Variable Trust, et al.;

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-26

... business on their own. Use of a portfolio as a common investment vehicle for VLI Accounts would reduce or... is designed to fund VA Accounts and/or VLI Accounts (as defined below) and for which Gemini or any of... be sold and held by: (i) Separate accounts registered as investment companies or separate accounts...

User Account Passwords | High-Performance Computing | NREL

Science.gov Websites

Account Passwords User Account Passwords For NREL's high-performance computing (HPC) systems, learn about user account password requirements and how to set up, log in, and change passwords. Password Logging In the First Time After you request an HPC user account, you'll receive a temporary password. Set

25 CFR 39.409 - How does the OIEP Director ensure accountability?

Code of Federal Regulations, 2010 CFR

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false How does the OIEP Director ensure accountability? 39.409... EQUALIZATION PROGRAM Accountability § 39.409 How does the OIEP Director ensure accountability? (a) The Director of OIEP must ensure accountability in student counts and student transportation by doing all of the...

18 CFR 367.4262 - Account 426.2, Life insurance.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 426.2, Life... ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4262 Account 426.2, Life insurance. This account must include all payments for life insurance of officers and employees where the...

18 CFR 367.4262 - Account 426.2, Life insurance.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 426.2, Life... ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4262 Account 426.2, Life insurance. This account must include all payments for life insurance of officers and employees where the...

12 CFR 19.194 - Eligibility of attorneys and accountants to practice.

Code of Federal Regulations, 2010 CFR

2010-01-01

... certified public accountant or public accountant and is not currently under suspension or debarment by the... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Eligibility of attorneys and accountants to... Conduct § 19.194 Eligibility of attorneys and accountants to practice. (a) Attorneys. Any attorney who is...

78 FR 51788 - Self-Regulatory Organizations; New York Stock Exchange LLC; Notice of and Order Granting...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-21

... listing to be audited by an independent public accountant registered with the Public Company Accounting... in annual reports of a company to its stockholders be audited by independent public accountants... changes its independent public accountants regularly auditing the books and accounts of the company. The...

4 CFR 81.8 - Public reading facility.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 4 Accounts 1 2014-01-01 2013-01-01 true Public reading facility. 81.8 Section 81.8 Accounts GOVERNMENT ACCOUNTABILITY OFFICE RECORDS PUBLIC AVAILABILITY OF GOVERNMENT ACCOUNTABILITY OFFICE RECORDS § 81.8 Public reading facility. GAO maintains a public reading facility in the Law Library at the Government Accountability Office Building, 441 G...

4 CFR 81.8 - Public reading facility.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 4 Accounts 1 2013-01-01 2013-01-01 false Public reading facility. 81.8 Section 81.8 Accounts GOVERNMENT ACCOUNTABILITY OFFICE RECORDS PUBLIC AVAILABILITY OF GOVERNMENT ACCOUNTABILITY OFFICE RECORDS § 81.8 Public reading facility. GAO maintains a public reading facility in the Law Library at the Government Accountability Office Building, 441 G...

4 CFR 81.8 - Public reading facility.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 4 Accounts 1 2012-01-01 2012-01-01 false Public reading facility. 81.8 Section 81.8 Accounts GOVERNMENT ACCOUNTABILITY OFFICE RECORDS PUBLIC AVAILABILITY OF GOVERNMENT ACCOUNTABILITY OFFICE RECORDS § 81.8 Public reading facility. GAO maintains a public reading facility in the Law Library at the Government Accountability Office Building, 441 G...

47 CFR 32.20 - Numbering convention.

Code of Federal Regulations, 2010 CFR

2010-10-01

... following to the right of the decimal point indicate, respectively, the section or account. All Part 32 Account numbers contain 4 digits to-the-right-of the decimal point. (c) Cross references to accounts are made by citing the account numbers to the right of the decimal point; e.g., Account 2232 rather than...

13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

Code of Federal Regulations, 2013 CFR

2013-01-01

... 13 Business Credit and Assistance 1 2013-01-01 2013-01-01 false Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders? 120.463 Section 120.463 Business....463 Regulatory accounting—What are SBA's regulatory accounting requirements for SBA Supervised Lenders...

13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

Code of Federal Regulations, 2012 CFR

2012-01-01

... 13 Business Credit and Assistance 1 2012-01-01 2012-01-01 false Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders? 120.463 Section 120.463 Business....463 Regulatory accounting—What are SBA's regulatory accounting requirements for SBA Supervised Lenders...

13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

Code of Federal Regulations, 2014 CFR

2014-01-01

... 13 Business Credit and Assistance 1 2014-01-01 2014-01-01 false Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders? 120.463 Section 120.463 Business....463 Regulatory accounting—What are SBA's regulatory accounting requirements for SBA Supervised Lenders...

13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

Code of Federal Regulations, 2011 CFR

2011-01-01

... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders? 120.463 Section 120.463 Business....463 Regulatory accounting—What are SBA's regulatory accounting requirements for SBA Supervised Lenders...

Structuring a Competency-Based Accounting Communication Course at the Graduate Level

ERIC Educational Resources Information Center

Sharifi, Mohsen; McCombs, Gary B.; Fraser, Linda Lussy; McCabe, Robert K.

2009-01-01

The authors describe a graduate capstone accounting class as a basis for building communication skills desired by both accounting practitioners and accounting faculty. An academic service-learning (ASL) component is included. Adopted as a required class for a master of science degree in accounting at two universities, this course supports…

32 CFR Appendix A to Part 504 - Request For Basic Identifying Account Data-Sample Format

Code of Federal Regulations, 2010 CFR

2010-07-01

..., you are requested to provide the following account information: (name, address, account number, and... complied with as to this request for account information. (Official Signature Block) ___ Under section 3417... 32 National Defense 3 2010-07-01 2010-07-01 true Request For Basic Identifying Account Data-Sample...

78 FR 14144 - Self-Regulatory Organizations; Municipal Securities Rulemaking Board; Notice of Filing of a...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-04

... complete, visible account numbers, whether provided in lists or singly, but also encrypted information with... identified account. If the telemarketing transaction involves preacquired account information \\20\\ and a free... involving preacquired account information, the dealer would have to: (1) Identify the account to be charged...

18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

Code of Federal Regulations, 2010 CFR

2010-04-01

... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 146, Accounts receivable from associate companies. 367.1460 Section 367.1460 Conservation of Power and Water Resources...

18 CFR 367.2340 - Account 234, Accounts payable to associate companies.

Code of Federal Regulations, 2010 CFR

2010-04-01

... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2340... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 234, Accounts payable to associate companies. 367.2340 Section 367.2340 Conservation of Power and Water Resources...

45 CFR 30.3 - Antitrust, fraud, exception in the account of an accountable official, and interagency claims...

Code of Federal Regulations, 2010 CFR

2010-10-01

... accountable official, and interagency claims excluded. 30.3 Section 30.3 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION CLAIMS COLLECTION General Provisions § 30.3 Antitrust, fraud, exception in the account of an accountable official, and interagency claims excluded. (a) Claims involving...

30 CFR 206.176 - How do I perform accounting for comparison?

Code of Federal Regulations, 2010 CFR

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false How do I perform accounting for comparison? 206... REVENUE MANAGEMENT PRODUCT VALUATION Indian Gas § 206.176 How do I perform accounting for comparison? (a... requires accounting for comparison (also referred to as actual dual accounting). Except as provided in...

30 CFR 206.173 - How do I calculate the alternative methodology for dual accounting?

Code of Federal Regulations, 2010 CFR

2010-07-01

... measured at facility measurement points whose quality exceeds 1,000 Btu/cf are subject to dual accounting... for dual accounting? 206.173 Section 206.173 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT... the alternative methodology for dual accounting? (a) Electing a dual accounting method. (1) If you are...

10 CFR 75.22 - Accounting records.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 10 Energy 2 2010-01-01 2010-01-01 false Accounting records. 75.22 Section 75.22 Energy NUCLEAR... Accounting and Control for Facilities § 75.22 Accounting records. (a) The accounting records required by § 75... determination of the book inventory at any time; (2) All measurement results that are used for determination of...

76 FR 60357 - Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-09-29

... derived from 41 U.S.C. 1501. Cost Accounting Standards are rules governing the measurement, assignment... Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards Included in the Semiannual Agenda of..., and Cost Accounting Standards Board (CASB) Cost Accounting Standards. OMB Circulars and OFPP Policy...

47 CFR 36.353 - Network operations expenses-Account 6530 (Class B telephone companies); Accounts 6531, 6532, 6533...

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Network operations expenses-Account 6530 (Class... Expenses and Taxes Network Operations Expenses § 36.353 Network operations expenses—Account 6530 (Class B... account includes the expenses associated with the provisions of power, network administration, testing...

47 CFR 36.353 - Network operations expenses-Account 6530 (Class B telephone companies); Accounts 6531, 6532, 6533...

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Network operations expenses-Account 6530 (Class... Expenses and Taxes Network Operations Expenses § 36.353 Network operations expenses—Account 6530 (Class B... account includes the expenses associated with the provisions of power, network administration, testing...

Education and Training of Accountants in Sub-Saharan Anglophone Africa. World Bank Technical Paper Number 305. Africa Technical Department Series.

ERIC Educational Resources Information Center

Johnson, Sonia R.

This paper describes the accounting profession, and the education and training of accountants and accounting technicians in Sub-Saharan Anglophone Africa. The report reviews professional accounting examinations and degrees, education, practical training, and continuing professional education. The paper highlights the weaknesses in accounting…

75 FR 64684 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-20

... financial accounting practices and internal controls. Consistency will be better served by all companies... such as the ownership and control of the company, and whether the contractor's accounting activities... argues that there must be some type of accounting system in foreign entities to ensure that billings...

Self-Study and Evaluation Guide. Section C-2: Accounting for Services and Finances.

ERIC Educational Resources Information Center

National Accreditation Council for Agencies Serving the Blind and Visually Handicapped, New York, NY.

The self study and evaluation guide, one of 16 documents for accreditation of agencies serving the blind and visually handicapped, focuses on accounting for services and finances. Standards address five areas: planning for accounting for services and finances, service accounting systems, financial accounting systems, evaluation, and public…

43 CFR 2.57 - Accounting for disclosures.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Accounting for disclosures. 2.57 Section 2... INFORMATION ACT Privacy Act § 2.57 Accounting for disclosures. (a) Maintenance of an accounting. (1) Where a... the person or agency to whom the disclosure was made. (3) Accountings prepared under this section...

36 CFR 1600.27 - Requests for an accounting of record disclosures.

Code of Federal Regulations, 2010 CFR

2010-07-01

... Requests for an accounting of record disclosures. (a) How made and addressed. Except where accountings of... for an accounting of any disclosure that has been made by the Foundation to another person... disclosures for which accountings are not required to be kept—in other words, disclosures that are made to...

12 CFR 330.6 - Single ownership accounts.

Code of Federal Regulations, 2010 CFR

2010-01-01

... (excluding persons who have the right to withdraw by virtue of a Power of Attorney), the account shall be treated as a joint ownership account (although not necessarily a qualifying joint account) and shall be...)) and deposited in one or more deposit accounts in the name of the business shall be treated as the...

77 FR 52080 - Self-Regulatory Organizations; The Depository Trust Company; Notice of Filing and Immediate...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-08-28

... by failure of Participants to move their shares from their segregation account to their general free... free account to its segregation account.\\5\\ This causes a short position in the Participant's general... to the Participant's free account instead of the Participant's segregation account. \\5\\ The Sub...

12 CFR 621.5 - Accounting for the allowance for loan losses and chargeoffs.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Accounting for the allowance for loan losses... ACCOUNTING AND REPORTING REQUIREMENTS General Rules § 621.5 Accounting for the allowance for loan losses and... according to generally accepted accounting principles. (b) Develop, adopt, and consistently apply policies...

Embracing the Future: What Can Accounting Graduates Expect?

ERIC Educational Resources Information Center

Corkern, Sheree M.; Parks, Sandra B.; Morgan, Mark I.

2013-01-01

This article informs accounting educators and graduates about key issues in the accounting profession of today, which has entered a new age, and accounting educators and advisors, old and new, must be informed about future prospects for students and make students aware of what they can expect as accounting graduates. Passing this knowledge to…

12 CFR 550.50 - What is a fiduciary account?

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false What is a fiduciary account? 550.50 Section 550.50 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS § 550.50 What is a fiduciary account? A fiduciary account is an account that you...

12 CFR 550.50 - What is a fiduciary account?

Code of Federal Regulations, 2011 CFR

2011-01-01

... 12 Banks and Banking 5 2011-01-01 2011-01-01 false What is a fiduciary account? 550.50 Section 550.50 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS § 550.50 What is a fiduciary account? A fiduciary account is an account that you...

18 CFR 367.4262 - Account 426.2, Life insurance.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 426.2, Life... ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4262 Account 426.2, Life insurance. This account must include all payments for life insurance of officers and employees where the...

18 CFR 367.4262 - Account 426.2, Life insurance.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 426.2, Life... ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4262 Account 426.2, Life insurance. This account must include all payments for life insurance of officers and employees where the...

18 CFR 367.4262 - Account 426.2, Life insurance.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 426.2, Life... ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4262 Account 426.2, Life insurance. This account must include all payments for life insurance of officers and employees where the...

18 CFR 367.1750 - Account 175, Derivative instrument assets.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 175, Derivative... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1750 Account 175, Derivative instrument assets. This account must include the amounts paid for derivative instruments, and the change in...

49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

Code of Federal Regulations, 2011 CFR

2011-10-01

... principles issued by the Financial Accounting Standards Board (FASB). 1200.2 Section 1200.2 Transportation... COMMERCE ACT § 1200.2 Adoption of generally accepted accounting principles issued by the Financial... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental...

18 CFR 367.1230 - Account 123, Investment in associate companies.

Code of Federal Regulations, 2010 CFR

2010-04-01

... NATURAL GAS ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1230 Account 123, Investment in associate companies. (a) This account must include the book cost of investments in securities... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 123, Investment...

48 CFR 9904.402 - Cost accounting standard-consistency in allocating costs incurred for the same purpose.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.402 Cost... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard...

12 CFR 360.8 - Method for determining deposit and other liability account balances at a failed insured...

Code of Federal Regulations, 2013 CFR

2013-01-01

..., automated transfer of funds from a deposit account to either another account or investment vehicle located within the depository institution (internal sweep account), or an investment vehicle located outside the... established and maintained by the institution for that specific account or investment vehicle as of the...

46 CFR Section 1 - Books of account.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 46 Shipping 8 2013-10-01 2013-10-01 false Books of account. Section 1 Section 1 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Section 1 Books of account. A separate set of books of account... agreement. The books of original entry and ledgers may be similar in design to those heretofore employed by...

46 CFR Section 1 - Books of account.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 46 Shipping 8 2012-10-01 2012-10-01 false Books of account. Section 1 Section 1 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Section 1 Books of account. A separate set of books of account... agreement. The books of original entry and ledgers may be similar in design to those heretofore employed by...

46 CFR Section 1 - Books of account.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 46 Shipping 8 2014-10-01 2014-10-01 false Books of account. Section 1 Section 1 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Section 1 Books of account. A separate set of books of account... agreement. The books of original entry and ledgers may be similar in design to those heretofore employed by...

46 CFR Section 1 - Books of account.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 46 Shipping 8 2011-10-01 2011-10-01 false Books of account. Section 1 Section 1 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Section 1 Books of account. A separate set of books of account... agreement. The books of original entry and ledgers may be similar in design to those heretofore employed by...

46 CFR Section 1 - Books of account.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 46 Shipping 8 2010-10-01 2010-10-01 false Books of account. Section 1 Section 1 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Section 1 Books of account. A separate set of books of account... agreement. The books of original entry and ledgers may be similar in design to those heretofore employed by...

8 CFR 103.30 - Accounting for disclosures.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Accounting for disclosures. 103.30 Section... DUTIES; AVAILABILITY OF RECORDS § 103.30 Accounting for disclosures. (a) An accounting of each disclosure of information for which accounting is required (see § 103.24 of this part) shall be attached to the...

Stumbling Blocks in the Implementation of Accounting Education Reform: Evidence from Hong Kong

ERIC Educational Resources Information Center

Chen, Theodore T. Y.

2016-01-01

In determining whether stumbling blocks exist in the implementation of accounting education reform in Hong Kong, a survey questionnaire was sent to all accounting departments at public universities representing accounting academics, and the Hong Kong Institute of Certified Public Accountants representing the profession. The survey showed that both…

76 FR 40908 - Notice of Issuance of Statement of Federal Financial Accounting Standards 41, Deferral of the...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-12

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 41, Deferral of the Effective Date of SFFAS 38, Accounting for Federal Oil and Gas Resources, and Issuance of Final Technical Bulletin 2011-1, Accounting for Federal Natural Resources Other...

Ranking Accounting Authors and Departments in Accounting Education: Different Methodologies--Significantly Different Results

ERIC Educational Resources Information Center

Bernardi, Richard A.; Zamojcin, Kimberly A.; Delande, Taylor L.

2016-01-01

This research tests whether Holderness Jr., D. K., Myers, N., Summers, S. L., & Wood, D. A. [(2014). "Accounting education research: Ranking institutions and individual scholars." "Issues in Accounting Education," 29(1), 87-115] accounting-education rankings are sensitive to a change in the set of journals used. It provides…

Dominant Personality Types in Public Accounting: Selection Bias or Indoctrinated?

ERIC Educational Resources Information Center

Burton, Hughlene; Daugherty, Brian; Dickins, Denise; Schisler, Dan

2016-01-01

Prior studies concerning the personality type and preferences of accountants generally draw conclusions based upon the reports of either practicing accountants, or accounting students, at a single point in time. So while much is known about the personality type of accountants in general, left unexplored is the question of whether public…

Do Accredited Undergraduate Accounting Programmes in Australia Meet the Needs and Expectations of the Accounting Profession?

ERIC Educational Resources Information Center

Bayerlein, Leopold; Timpson, Mel

2017-01-01

Purpose: The purpose of this paper is to assess the overall alignment of undergraduate accounting degree programmes from all Certified Practicing Accountants Australia and Chartered Accountants Australia and New Zealand accredited higher education providers in Australia with the profession's minimum educational expectations (MEEs).…

Accounting Academics' Perceptions of the Effect of Accreditation on UK Accounting Degrees

ERIC Educational Resources Information Center

Ellington, Peter; Williams, Amanda

2017-01-01

Students graduating from undergraduate accounting degree programmes in the UK are eligible for and attracted by accreditation available from professional accountancy body (PAB) examinations. The study reviews factual information available from PAB websites to confirm that virtually all accounting degrees in the UK have accreditation, and many are…

A user-friendly approach to cost accounting in laboratory animal facilities.

PubMed

Baker, David G

2011-08-19

Cost accounting is an essential management activity for laboratory animal facility management. In this report, the author describes basic principles of cost accounting and outlines steps for carrying out cost accounting in laboratory animal facilities. Methods of post hoc cost accounting analysis for maximizing the efficiency of facility operations are also described.

Accounting Faculty Utilization of Web-Based Resources to Enhance In-Class Instruction

ERIC Educational Resources Information Center

Black, Thomas G.; Turetsky, Howard F.

2010-01-01

Our study examines the extent to which accounting faculty use web-based resources to augment classroom instruction. Moreover, we explore the effects of the institutional factors of accounting accreditation and the existence of an accounting Ph.D. program on internet use by accounting academics toward enhancing pedagogy, while controlling for the…

7 CFR 46.22 - Accounting for dumped produce.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 2 2010-01-01 2010-01-01 false Accounting for dumped produce. 46.22 Section 46.22... Market Receivers § 46.22 Accounting for dumped produce. A clear and complete record shall be maintained... justifying dumping shall be forwarded to the consignor or joint account partner with the accounting and a...

24 CFR 401.474 - Project accounts.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 24 Housing and Urban Development 2 2014-04-01 2014-04-01 false Project accounts. 401.474 Section...-MARKET) Restructuring Plan § 401.474 Project accounts. (a) Accounts from other projects. The accounts listed in § 401.472(a)(1) may be used for other eligible projects only if: (1) The projects are included...

24 CFR 401.474 - Project accounts.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 24 Housing and Urban Development 2 2012-04-01 2012-04-01 false Project accounts. 401.474 Section...-MARKET) Restructuring Plan § 401.474 Project accounts. (a) Accounts from other projects. The accounts listed in § 401.472(a)(1) may be used for other eligible projects only if: (1) The projects are included...

24 CFR 401.474 - Project accounts.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 24 Housing and Urban Development 2 2013-04-01 2013-04-01 false Project accounts. 401.474 Section...-MARKET) Restructuring Plan § 401.474 Project accounts. (a) Accounts from other projects. The accounts listed in § 401.472(a)(1) may be used for other eligible projects only if: (1) The projects are included...

24 CFR 401.474 - Project accounts.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Project accounts. 401.474 Section...-MARKET) Restructuring Plan § 401.474 Project accounts. (a) Accounts from other projects. The accounts listed in § 401.472(a)(1) may be used for other eligible projects only if: (1) The projects are included...

12 CFR 19.194 - Eligibility of attorneys and accountants to practice.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 12 Banks and Banking 1 2011-01-01 2011-01-01 false Eligibility of attorneys and accountants to... Conduct § 19.194 Eligibility of attorneys and accountants to practice. (a) Attorneys. Any attorney who is... subpart may practice before the OCC. (b) Accountants. Any accountant who is qualified to practice as a...

12 CFR 19.194 - Eligibility of attorneys and accountants to practice.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Eligibility of attorneys and accountants to... Conduct § 19.194 Eligibility of attorneys and accountants to practice. (a) Attorneys. Any attorney who is... subpart may practice before the OCC. (b) Accountants. Any accountant who is qualified to practice as a...

12 CFR 19.194 - Eligibility of attorneys and accountants to practice.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Eligibility of attorneys and accountants to... Conduct § 19.194 Eligibility of attorneys and accountants to practice. (a) Attorneys. Any attorney who is... subpart may practice before the OCC. (b) Accountants. Any accountant who is qualified to practice as a...

12 CFR 19.194 - Eligibility of attorneys and accountants to practice.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Eligibility of attorneys and accountants to... Conduct § 19.194 Eligibility of attorneys and accountants to practice. (a) Attorneys. Any attorney who is... subpart may practice before the OCC. (b) Accountants. Any accountant who is qualified to practice as a...

Laboratory manager's financial handbook. Cost accounting: the road map to financial success.

PubMed

Travers, E M

1996-01-01

Cost accounting is the most basic element of the laboratory's financial management structure. Historically, cost accounting in the nonmedical world referred to accumulating and assigning costs to units of production and departments, primarily for inventory valuation and income determination. In the health industry, microcost accounting is distinguishable from macrocost (management/internal) accounting and serves multiple purposes. Microcost accounting pertains to gathering and providing information for decision making. The range of decisions include managing recurring operations, making nonrecurring strategic decisions, and formulating major organizational policies. Macrocost accounting fulfills the legal requirements of reporting to stockholders, auditors, governmental agencies, and other external parties.

Account planning: applying an advertising discipline to health communication and social marketing.

PubMed

Mackert, Michael

2012-01-01

As health marketers seek new models to design campaigns, the advertising discipline of account planning offers an approach that can improve campaign development. The underlying principle of account planning is to bring the consumer perspective to all phases of campaign development, primarily through qualitative formative research. Account planners design the overall communication strategy and contribute to creative development of individual executions. The creative brief, a primary tool of account planning, is especially useful in conceptualizing campaigns. This report discusses the history and approach of account planning, followed by an example of account planning in the design of a social marketing campaign.

Accounting Fundamentals for Non-Accountants

EPA Pesticide Factsheets

The purpose of this module is to provide an introduction and overview of accounting fundamentals for non-accountants. The module also covers important topics such as communication, internal controls, documentation and recordkeeping.

47 CFR 32.7199 - Content of accounts.

Code of Federal Regulations, 2010 CFR

2010-10-01

... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7199 Content of accounts. The Operating Tax accounts shall include the taxes arising from the central operations of the company. ...

Documentation and Analysis of the ’Miscellaneous’ Account Category within the DoD Instruction 7220.29-H Depot Level Maintenance Cost Accounting System.

DTIC Science & Technology

1984-12-01

34MISCELLANEOUS" ACCOUNT CATEGORY WITHIN THE DOD INSTRUCTION 7220.29-H DEPOT LEVEL MAINTENANCE COST ACCOUNTING SYSTEM by a. Steven Eugene Lehr CDecember 1984...PERFORMING ONG. REPORT NUMBER Maintenance Cost Accounting System 7. AUTHOR(&) S. CONTRACT OR GRANT NUMBER(@) Steven Eugene Lehr 9. PERFORMING ORGANIZATION...Availability Codes IS. KEY WORDS (Continue on reverse *ids It necessary and Identify by block number) Dvi Special Uniform Cost Accounting System DoD

Procuring Contracting Officers’ Perceptions of the Contributions Made to Defense Cost Accounting Practices by CAS 401-416.

DTIC Science & Technology

1981-09-01

8217 PERCEPTIONS OF THE CONTRIBUTIONS MADE TO DEFENSE COST ACCOUNTING PRACTICES BY CAS 401-416 Captain Bruce E. Simpson, USA LSSR 70-81 The contents of...CONTRIBUTIONS MADE TO DEFENSE MastersThesis COST ACCOUNTING PRACTICES BY CAS 401-416 6. PEROR ING OG. REPORT NUMBER 7. AUTHOR(e) S. CONTRACT OR GRANT...SUPPLEMENTARY NOTES 19. KEY WORDS (Con~tiue, on revere side it naoeaaeuy and Identify by block nuffler) Accounting Cost Accounting Cost Accounting Standards

Assessment of the Potential for Human Resource Accounting in Venezuelan Navy Management Decision Making.

DTIC Science & Technology

1981-12-01

Accounting Association, 1957, op. cit, p. 6. 23. Horngren , Charles, " Cost Accounting : A Managerial Emphasis," Solutions Manual, Prentice-Hall...Model," Management Accounting , December 1977. Savich, R. S . and Ehrenreich, K. E., " Cost /Benefits Analysis of Human Resource Accounting Alternatives...A0A112 T40 NAVAL POSTGRADUATE SCHOOL MONTEREY CA F/ S S / ASSESS1ENT OF THE POTENTIAL FOR HUMAN RESOURCE ACCOUNTING IN VE-ETC(Ul EC GS K FI MARN

The role of employee flexible spending accounts in health care financing.

PubMed

Schweitzer, M; Asch, D A

1996-08-01

Employee flexible spending accounts for health care represent one component of the current health care financing system that merits serious reform. These accounts create a system of undesirable incentives, force employees and employers to take complicated gambles, reduce tax revenues, and fail to meet their purported policy objectives. This paper describes shortcomings in these accounts from both a theoretical and an empirical perspective. Some proposed alternatives; including medical spending accounts and zero balance accounts, resolve many of these concerns but not all of them.

43 CFR 44.23 - How does the Department certify payment computations?

Code of Federal Regulations, 2013 CFR

2013-10-01

... Certified Public Accountant, or an independent public accountant, that the statement has been audited in... guidelines that State auditors, independent Certified Public Accountants, or independent public accountants...

43 CFR 44.23 - How does the Department certify payment computations?

Code of Federal Regulations, 2011 CFR

2011-10-01

... Certified Public Accountant, or an independent public accountant, that the statement has been audited in... guidelines that State auditors, independent Certified Public Accountants, or independent public accountants...

43 CFR 44.23 - How does the Department certify payment computations?

Code of Federal Regulations, 2012 CFR

2012-10-01

... Certified Public Accountant, or an independent public accountant, that the statement has been audited in... guidelines that State auditors, independent Certified Public Accountants, or independent public accountants...

43 CFR 44.23 - How does the Department certify payment computations?

Code of Federal Regulations, 2014 CFR

2014-10-01

... Certified Public Accountant, or an independent public accountant, that the statement has been audited in... guidelines that State auditors, independent Certified Public Accountants, or independent public accountants...

A concept in flux: questioning accountability in the context of global health cooperation.

PubMed

Bruen, Carlos; Brugha, Ruairí; Kageni, Angela; Wafula, Francis

2014-12-09

Accountability in global health is a commonly invoked though less commonly questioned concept. Critically reflecting on the concept and how it is put into practice, this paper focuses on the who, what, how, and where of accountability, mapping its defining features and considering them with respect to real-world circumstances. Changing dynamics in global health cooperation - such as the emergence of new health public-private partnerships and the formal inclusion of non-state actors in policy making processes - provides the backdrop to this discussion. Accountability is frequently reduced to one set of actors holding another to account. Changes in the global health landscape and in relations between actors have however made the practice of accountability more complex and contested. Currently undergoing a reframing process, participation and transparency have become core elements of a new accountability agenda alongside evaluation and redress or enforcement mechanisms. However, while accountability is about holding actors responsible for their actions, the mechanisms through which this might be done vary substantially and are far from politically neutral.Accountability in global health cooperation involves multipolar relationships between a large number of stakeholders with varying degrees of power and influence, where not all interests are realised in that relationship. Moreover, accountability differs across finance, programme and governance subfields, where each has its own set of policy processes, institutional structures, accountability relations and power asymmetries to contend with. With reference to the Global Fund to Fight HIV/AIDS, Tuberculosis and Malaria, this paper contributes to discussions on accountability by mapping out key elements of the concept and how it is put into practice, where different types of accountability battle for recognition and legitimacy. In mapping some defining features, accountability in global health cooperation is shown to be a complex problem not necessarily reducible to one set of actors holding another to account. Clear tensions are observed between multi-stakeholder participatory models and more traditional vertical models that prioritise accountability upwards to donors, both of which are embodied in initiatives like the Global Fund. For multi-constituency organisations, this poses challenges not only for future financing but also for future legitimacy.

22 CFR 23.5 - Claims for settlement by Department of State or General Accounting Office.

Code of Federal Regulations, 2010 CFR

2010-04-01

... General Accounting Office. 23.5 Section 23.5 Foreign Relations DEPARTMENT OF STATE FEES AND FUNDS FINANCE AND ACCOUNTING § 23.5 Claims for settlement by Department of State or General Accounting Office. Claims for settlement by the Department of State or by the General Accounting Office shall be submitted...

77 FR 71433 - Notice of Proposed Information Collection: Comment Request; Ginnie Mae Multiclass Securities...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-11-30

... Sponsor........ 15 8 120 0.33 39.6 Issuance Statement Attorney for Sponsor........ 15 8 120 0.5 60 Tax... Statements (attached to closing Accountant for Sponsor...... 15 8 120 32 3840 letter). Accountants' Closing Letter Accountant 15 8 120 8 960 Accountants' OCS Letter Accountant 15 8 120 8 960 Structuring Data...

75 FR 5336 - Notice of Proposed Information Collection: Comment Request; Ginnie Mae Multiclass Securities...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-02-02

... 8 120 0.5 60 Tax Opinion Attorney for Sponsor........ 15 8 120 4 480 Transfer Affidavit Attorney for... Final Data Statements (attached to closing Accountant for Sponsor...... 15 8 120 32 3,840 letter). Accountants' Closing Letter Accountant 15 8 120 8 960 Accountants' OCS Letter Accountant 15 8 120 8 960...

System Resource Allocation Requests | High-Performance Computing | NREL

Science.gov Websites

Account to utilize the online allocation request system. If you need a HPC User Account, please request one online: Visit User Accounts. Click the green "Request Account" Button - this will direct . Follow the online instructions provided in the DocuSign form. Write "Need HPC User Account to use

Accountability and Sanctions in English Schools

ERIC Educational Resources Information Center

West, Anne; Mattei, Paola; Roberts, Jonathan

2011-01-01

This paper focuses on accountability in school-based education in England. It explores notions of accountability and proposes a new framework for its analysis. It then identifies a number of types of accountability which are present in school-based education, and discusses each in terms of who is accountable to whom and for what. It goes on to…

Women Accountants in Practicing Accounting Firms: Their Status, Investments and Returns

ERIC Educational Resources Information Center

Okpechi, Simeon O.; Belmasrour, Rachid

2011-01-01

In the past twenty years, the number of qualified women accountants in the U.S. has outstripped that of men according to American Institute of Certified Public Accountants; yet these women occupy few strategic positions in accounting firms. Retention has been a major issue. This study explores how the perception of their status, investments and…

49 CFR 1242.05 - Operating expense account number notation.

Code of Federal Regulations, 2010 CFR

2010-10-01

... expense categories are utilized. The categories are: salaries and wages (account 11-XX-XX); material, tools, supplies, fuels and lubricants (account 21-XX-XX); purchased services (accounts 31-XX-XX to 41-XX-XX, inclusive); and general (accounts 61-XX-XX to 65-XX-XX, inclusive, 51-XX-XX, 52-XX-XX, 53-XX-XX...

49 CFR 1242.49 - Equipment damaged (account XX-27-48).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Equipment damaged (account XX-27-48). 1242.49...-Equipment § 1242.49 Equipment damaged (account XX-27-48). Separate common expenses according to distribution... equipment and work and other non-revenue equipment accounts (accounts XX-27-40, XX-27-45, XX-27-46, and XX...

18 CFR 367.9350 - Account 935, Maintenance of structures and equipment.

Code of Federal Regulations, 2010 CFR

2010-04-01

... POWER ACT AND NATURAL GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9350 Account 935, Maintenance of structures and equipment. This account must include materials used and expenses incurred in the maintenance of property owned, the cost of which is included in accounts 390 through 399 (§§ 367.3900 through...

17 CFR 240.19d-4 - Notice by the Public Company Accounting Oversight Board of disapproval of registration or of...

Code of Federal Regulations, 2010 CFR

2010-04-01

... Accounting Oversight Board of disapproval of registration or of disciplinary action. (a) Definitions—(1) Board means the Public Company Accounting Oversight Board. (2) Public accounting firm shall have the... Accounting Oversight Board of disapproval of registration or of disciplinary action. 240.19d-4 Section 240...

Business and Office Education: Accounting, Clerk. Instructor's Manual [and] Student Learning Activity Guide. Kit No. 204.

ERIC Educational Resources Information Center

Cliatt, Katherine H.

This learning activity guide and instructor's manual provide information and exercises for an exploratory activity in accounting. Instructional objectives covered in the guide are for the students to learn (1) reasons for studying accounting and related job descriptions, (2) definitions for accounting terms, (3) the accounting equation, (4) how to…

Research Assessments and Rankings: Accounting for Accountability in "Higher Education Ltd"

ERIC Educational Resources Information Center

Singh, Geeta

2008-01-01

Over the past two decades, higher education in advanced capitalist societies has undergone a process of radical "reform". A key element of this reform has been the introduction of a number of accounting-based techniques in the pursuit of improved accountability and transparency. While the "old" accounting was to do with stewardship, the "new"…

31 CFR 585.503 - Payments and transfers to blocked accounts in U.S. financial institutions.

Code of Federal Regulations, 2010 CFR

2010-07-01

... accounts in U.S. financial institutions. 585.503 Section 585.503 Money and Finance: Treasury Regulations... Policy § 585.503 Payments and transfers to blocked accounts in U.S. financial institutions. (a) Any... account in a U.S. financial institution is authorized, provided that a transfer from a blocked account...

76 FR 69316 - Self-Regulatory Organizations; NASDAQ OMX PHLX LLC; Notice of Filing of Proposed Rule Change...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-08

... of Exchange House Accounts November 2, 2011. Pursuant to Section 19(b)(1) of the Securities Exchange...'' and insert this new Rule in its place. \\6\\ These accounts are Phlx member house accounts which are assigned by the Exchange's Membership Department. These Phlx house accounts are not customer accounts but...

25 CFR 115.800 - When does OTFM open a tribal account?

Code of Federal Regulations, 2010 CFR

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false When does OTFM open a tribal account? 115.800 Section 115... TRIBES AND INDIVIDUAL INDIANS Tribal Accounts § 115.800 When does OTFM open a tribal account? A tribal account is opened when OTFM receives income from the sources described in § 115.702. ...

The Effect of Moral Intensity on Ethical Decision Making in Accounting

ERIC Educational Resources Information Center

Yang, Hui-Ling; Wu, Wei-Pang

2009-01-01

The purpose of this study was to examine the dimensionality of a moral intensity construct in four ethical accounting scenarios and how the dimensions directly affect the specific processes of moral decision making of accounting students. A survey was conducted with 233 accounting students enrolled in the school of accounting in a university of…

The Impact of the Principles of Accounting Experience on Student Preparation for Intermediate Accounting

ERIC Educational Resources Information Center

Carrington, Linda G.

2012-01-01

Both students and instructors alike will generally agree that intermediate accounting courses are among the most difficult and demanding in an accounting or finance curriculum, and perhaps even on the college campus. Intermediate accounting contains subject matter which requires a higher level of thinking and a greater ability to process prior…

Gender Inequality and Disabled Inclusivity in Accounting Higher Education and the Accounting Profession during Financial Crises

ERIC Educational Resources Information Center

Lodh, Suman; Nandy, Monomita

2017-01-01

In this article, the authors find that, during financial crises, the wage gap between female and male accounting professionals declines and gender inequality in higher education is affected. In addition, less support and lower wages for disabled accounting professionals demotivate disabled students in accounting higher education. Because of budget…

Accounting Practitioners Reflect on Faculty Impact: Bridging the Gap between Theory and Practice

ERIC Educational Resources Information Center

Johnson, Ryan

2014-01-01

A gap exists between the perception of accounting education in the classroom and accounting as it is practiced. This study explores qualitatively the perceptions and experiences of mid-career accounting professionals with respect to the impact of academic faculty on their careers in accounting. The study identifies a perception gap in the…

Difficulties of Academic Achievement in Principles of Accounting Courses from the Student Perspective: Evidence from Libya

ERIC Educational Resources Information Center

Tailab, Mohamed M.

2013-01-01

Many studies by researchers and accounting educators explore various factors associated with the success or failure of accounting majors in college level accounting courses. This paper identifies and summarizes the main obstacles associated with low student academic achievement in introductory courses in the College of Accounting at Al-Jabal…

4 CFR 83.6 - Accounting of certain disclosures.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 4 Accounts 1 2010-01-01 2010-01-01 false Accounting of certain disclosures. 83.6 Section 83.6... Accounting of certain disclosures. (a) With respect to each system of personnel records, GAO shall, except for disclosures made under §§ 83.4(a) and 83.4(b), keep an accurate accounting of— (1) The date...

12 CFR 263.93 - Eligibility to practice.

Code of Federal Regulations, 2010 CFR

2010-01-01

... debarment pursuant to this subpart may practice before the Board. (b) Accountants. Any accountant who is qualified to practice as a certified public accountant or public accountant and is not currently under...

12 CFR 263.93 - Eligibility to practice.

Code of Federal Regulations, 2011 CFR

2011-01-01

... debarment pursuant to this subpart may practice before the Board. (b) Accountants. Any accountant who is qualified to practice as a certified public accountant or public accountant and is not currently under...

12 CFR 263.93 - Eligibility to practice.

Code of Federal Regulations, 2013 CFR

2013-01-01

... debarment pursuant to this subpart may practice before the Board. (b) Accountants. Any accountant who is qualified to practice as a certified public accountant or public accountant and is not currently under...

12 CFR 263.93 - Eligibility to practice.

Code of Federal Regulations, 2012 CFR

2012-01-01

... debarment pursuant to this subpart may practice before the Board. (b) Accountants. Any accountant who is qualified to practice as a certified public accountant or public accountant and is not currently under...

12 CFR 263.93 - Eligibility to practice.

Code of Federal Regulations, 2014 CFR

2014-01-01

... debarment pursuant to this subpart may practice before the Board. (b) Accountants. Any accountant who is qualified to practice as a certified public accountant or public accountant and is not currently under...

What Writing Skills Should Accounting Students Be Taught?

ERIC Educational Resources Information Center

Smith, Douglas C.; Nelson, Sandra J.; Moncada, Susan M.

1998-01-01

Responses from 150 public accountants and 108 management accountants identified communication skills needed in accounting. Top writing skills areas included working papers, memoranda, business letters, instructions and procedures, and systems documentation. (SK)

18 CFR 367.3930 - Account 393, Stores equipment.

Code of Federal Regulations, 2010 CFR

2010-04-01

... ACT Service Company Property Chart of Accounts § 367.3930 Account 393, Stores equipment. (a) This... materials and supplies. (b) This account must include the following items: (1) Chain falls. (2) Counters. (3...

18 CFR 367.4380 - Account 438, Dividends declared-common stock.

Code of Federal Regulations, 2010 CFR

2010-04-01

... GAS ACT Retained Earnings Accounts § 367.4380 Account 438, Dividends declared—common stock. (a) This account must include amounts declared payable out of retained earnings as dividends on actually...

Account Deletion Prediction on RuNet: A Case Study of Suspicious Twitter Accounts Active During the Russian-Ukrainian Crisis

DOE Office of Scientific and Technical Information (OSTI.GOV)

Volkova, Svitlana; Bell, Eric B.

Social networks are dynamically changing over time e.g., some accounts are being created and some are being deleted or become private. This ephemerality at both an account level and content level results from a combination of privacy concerns, spam, and deceptive behaviors. In this study we analyze a large dataset of 180,340 accounts active during the Russian-Ukrainian crisis to discover a series of predictive features for the removal or shutdown of a suspicious account. We find that unlike previously reported profile and net- work features, lexical features form the basis for highly accurate prediction of the deletion of an account.

Genre Analysis of Tax Computation Letters: How and Why Tax Accountants Write the Way They Do

ERIC Educational Resources Information Center

Flowerdew, John; Wan, Alina

2006-01-01

This study is a genre analysis which explores the specific discourse community of tax accountants. Tax computation letters from one international accounting firm in Hong Kong were analyzed and compared. To probe deeper into the tax accounting discourse community, a group of tax accountants from the same firm was observed and questioned. The texts…

77 FR 25216 - Self-Regulatory Organizations; The NASDAQ Stock Market LLC; Notice of Filing and Immediate...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-04-27

... efficient use of staff resources. The proposed Account Fee is substantially similar to the monthly account... Proposed Rule Change Relating to SQF and BONO Port Fees and Account Fees April 23, 2012. Pursuant to..., as well as to add an account fee (``Account Fee'') via Section 9, of the Options Rules portion of the...

12 CFR Appendix B to Part 707 - Model Clauses and Sample Forms

Code of Federal Regulations, 2010 CFR

2010-01-01

... Disclosures (§ 707.4(b)) (a) Rate Information (Sec. 707.4(b)(1)) (i) Fixed-Rate Accounts (§ 707.4(b)(1)(i)(A-B... members requesting account information before opening an account, and members opening new accounts... may call the credit union to obtain up-to-date information. When opening a new account, of course, a...

The other shoe drops--FASB (Financial Accounting Standards Board) issues its proposed statement on employers' accounting for postretirement medical benefits.

PubMed

Melbinger, M S

1989-06-01

The Financial Accounting Standards Board recently issued an exposure draft dealing with employers' accounting for postretirement medical or life insurance benefits. Mr. Melbinger explains the implications of these proposed changes in accounting procedures and discusses the status of case law dealing with employers' rights to modify or terminate retiree medical coverage.

Financial Management Reform in the Federal Government

DTIC Science & Technology

1992-06-01

investment decision making, increased accountability for costs and results, and refined fund controls. Bowsher concluded, "Action along [these] . . . lines...adoption of standard general ledger accounting in federal agencies, consolidation of accounting systems, and adoption of uniform core requirements for...Accounting Principles, or GAAP .18 The federal government employs a cash basis budgeting and accounting system to measure spending. It was argued that

Experiences from a Student Programme Designed to Examine the Role of the Accountant in Corporate Social Responsibility (CSR)

ERIC Educational Resources Information Center

Holland, Leigh

2004-01-01

This paper investigates how one course--a final year undergraduate module--has been developed and implemented to inform students about corporate social responsibility from an accounting perspective. It takes as its core the notion of accounting and accountability, and is delivered by accounting lecturers to business students following a range of…

12 CFR 563b.460 - How do I determine the initial balances of liquidation sub-accounts?

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false How do I determine the initial balances of....460 How do I determine the initial balances of liquidation sub-accounts? (a)(1) You determine the initial sub-account balance for a savings account held by an eligible account holder by multiplying the...

12 CFR 563b.460 - How do I determine the initial balances of liquidation sub-accounts?

Code of Federal Regulations, 2011 CFR

2011-01-01

... 12 Banks and Banking 5 2011-01-01 2011-01-01 false How do I determine the initial balances of....460 How do I determine the initial balances of liquidation sub-accounts? (a)(1) You determine the initial sub-account balance for a savings account held by an eligible account holder by multiplying the...

47 CFR 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Balance sheet accounts for other than regulated... for Balance Sheet Accounts § 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained. Balance sheet accounts to be maintained by Class A and Class B telephone companies for other than...

47 CFR 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Balance sheet accounts for other than regulated... for Balance Sheet Accounts § 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained. Balance sheet accounts to be maintained by Class A and Class B telephone companies for other than...

45 CFR 705.95 - Accounting of the disclosures of records.

Code of Federal Regulations, 2010 CFR

2010-10-01

... accounting of disclosures is not a system of records under the definition in § 705.2(e) and no accounting... 45 Public Welfare 3 2010-10-01 2010-10-01 false Accounting of the disclosures of records. 705.95... RIGHTS MATERIALS AVAILABLE PURSUANT TO 5 U.S.C. 552a § 705.95 Accounting of the disclosures of records...

30 CFR 206.181 - How do I establish processing costs for dual accounting purposes when I do not process the gas?

Code of Federal Regulations, 2010 CFR

2010-07-01

... accounting purposes when I do not process the gas? 206.181 Section 206.181 Mineral Resources MINERALS... Processing Allowances § 206.181 How do I establish processing costs for dual accounting purposes when I do not process the gas? Where accounting for comparison (dual accounting) is required for gas production...

25 CFR 115.400 - Will a minor's IIM account always be supervised?

Code of Federal Regulations, 2011 CFR

2011-04-01

... 25 Indians 1 2011-04-01 2011-04-01 false Will a minor's IIM account always be supervised? 115.400... FUNDS FOR TRIBES AND INDIVIDUAL INDIANS IIM Accounts: Minors § 115.400 Will a minor's IIM account always be supervised? Yes, all IIM accounts established by BIA for minors will be a supervised by the BIA. ...

25 CFR 115.400 - Will a minor's IIM account always be supervised?

Code of Federal Regulations, 2010 CFR

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false Will a minor's IIM account always be supervised? 115.400... FUNDS FOR TRIBES AND INDIVIDUAL INDIANS IIM Accounts: Minors § 115.400 Will a minor's IIM account always be supervised? Yes, all IIM accounts established by BIA for minors will be a supervised by the BIA. ...

12 CFR 220.105 - Ninety-day rule in special cash account.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Ninety-day rule in special cash account. 220... rule in special cash account. (a) Section 220.4(c)(8) places a limitation on a special cash account if... special cash account. The broker executes the order in good faith as a bona fide cash transaction...

The Relationship between External Accountability Policy and Internal Accountability: A Cross-State Analysis of Charter and Traditional Public Schools

ERIC Educational Resources Information Center

Poole, Sonja Martin

2011-01-01

Using data from the National Center for Educational Statistics, this article examines the relationship between strength of state accountability policy (i.e., external accountability) and internal accountability, defined as a school-level system in which collective behaviors and conditions exist that direct the attention and effort of the internal…

Accounting Education and the Provision of Soft Skills: Implications of the Recent NZICA CA Academic Requirement Changes

ERIC Educational Resources Information Center

Low, Mary; Samkin, Grant; Liu, Christina

2013-01-01

This research examined the role of accounting education in the provision of soft skills to accounting graduates, and how this may be affected by the recent changes in academic requirements initiated by NZICA. A qualitative research method utilizing in-depth interviews was conducted with accounting graduates, partners of the Big4 accounting firms,…

Online versus Face-to-Face Accounting Education: A Comparison of CPA Exam Outcomes across Matched Institutions

ERIC Educational Resources Information Center

Morgan, John Daniel

2015-01-01

Programmatic-level comparisons are made between the certified public accountant (CPA) exam outcomes of two types of accounting programs: online or distance accounting programs and face-to-face or classroom accounting programs. After matching programs from each group on student selectivity at admission, the two types of programs are compared on CPA…

76 FR 4896 - Call for Candidates

Federal Register 2010, 2011, 2012, 2013, 2014

2011-01-27

... designated to establish generally accepted accounting principles for federal government entities. Generally, non-federal Board members are selected from the general financial community, the accounting and... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Call for Candidates AGENCY: Federal Accounting...

76 FR 70037 - Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-10

... Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards Included in the Semiannual Agenda of..., and Cost Accounting Standards Board (CASB) Cost Accounting Standards. DATES: The withdrawal is...

40 CFR 60.4157 - Closing of general accounts.

Code of Federal Regulations, 2011 CFR

2011-07-01

... Coal-Fired Electric Steam Generating Units Hg Allowance Tracking System § 60.4157 Closing of general... Tracking System accounts. (b) If a general account has no allowance transfers in or out of the account for...

4 CFR 28.131 - Corrective action proceedings.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL APPEALS BOARD; PROCEDURES APPLICABLE TO CLAIMS CONCERNING EMPLOYMENT PRACTICES AT THE GOVERNMENT ACCOUNTABILITY OFFICE Corrective Action, Disciplinary and Stay Proceedings § 28.131 Corrective action proceedings...

12 CFR 308.605 - Application for reinstatement.

Code of Federal Regulations, 2013 CFR

2013-01-01

... OF PRACTICE AND PROCEDURE Removal, Suspension, and Debarment of Accountants From Performing Audit... Board of Directors, an application for reinstatement by an independent public accountant, an accounting... removal, suspension, or debarment of an accountant or firm. ...

12 CFR 308.605 - Application for reinstatement.

Code of Federal Regulations, 2012 CFR

2012-01-01

... OF PRACTICE AND PROCEDURE Removal, Suspension, and Debarment of Accountants From Performing Audit... Board of Directors, an application for reinstatement by an independent public accountant, an accounting... removal, suspension, or debarment of an accountant or firm. ...

12 CFR 308.605 - Application for reinstatement.

Code of Federal Regulations, 2011 CFR

2011-01-01

... OF PRACTICE AND PROCEDURE Removal, Suspension, and Debarment of Accountants From Performing Audit... Board of Directors, an application for reinstatement by an independent public accountant, an accounting... removal, suspension, or debarment of an accountant or firm. ...

12 CFR 308.605 - Application for reinstatement.

Code of Federal Regulations, 2014 CFR

2014-01-01

... OF PRACTICE AND PROCEDURE Removal, Suspension, and Debarment of Accountants From Performing Audit... Board of Directors, an application for reinstatement by an independent public accountant, an accounting... removal, suspension, or debarment of an accountant or firm. ...

Patient account managers' role comes into focus.

PubMed

Pellar, J R; MacFarlane, W A

1991-04-01

As hospitals begin to see their accounts receivable as a sleeping giant, the role of patient accounts managers may increase in importance. A 1991 survey of patient accounts managers reveals a 25 percent average salary increase over the 1988 figure. The responsibilities of patient accounts managers have remained much the same, with increased emphasis on the basics: receivables management, billing, and collection. A majority of patient accounts managers aspire to higher positions within healthcare finance and management. Most aspirants are well qualified in terms of education but may require professional certification before advancing.