my career interest. I learned what my strong and weak competencies are and I became familiar with my Ethical Lens -- Rights and Responsibilities. I also realized that my desire to gain my Bachelor’s in accounting and to become a Certified Public Accountant (CPA) in the next five years was in fact‚ stemming from these things I was not aware about myself. It became a puzzle and the first piece was figuring out how my goal would flourish by understanding my career interest and competencies. The results
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Institute of Certified Public Accountants (AICPA) defines accountancy as "...the art of recording‚ classifying‚ and summarizing in a significant manner and in terms of money..." transactions and events that are at least partly financial in character‚ and interpreting the results. I found my perfect combination of numbers and art‚ even though accounting is more than that. Accounting is the type of major that is everywhere. Every kind of business needs an accountant; a restaurant‚ a hospital‚ a retail
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Local literature The system of education in the Philippines was patterned both from the education systems of Spain and United States. However‚ after the liberation of the Philippines in 1946‚ the system has changed radically and move at its own (Isidro 2003). Education is defined as preparation for effective participation in social relations. Sociologically speaking‚ education is the consciously controlled process whereby changes in behavior are produced in the person and through the person in the
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consulting at Enron‚ Arthur Anderson CPAs did not maintain independence and performed both consulting services and auditing services‚ which are a violation of the CPA code of ethics. <>History<> In 1887‚ thirty-one accountants created the American Association of Public Accountants (AICPA) to establish moral standards for the accounting industry and U.S. auditing standards for local‚ state and federal governments‚ private companies and nonprofits. In addition‚ the AICPA gives CPA certification exams
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What is a theory? In this book we consider various theories of financial accounting. Perhaps‚ there¬fore‚ we should start by considering what we mean by a ’theory’. There are various perspectives of what constitutes a theory. The Oxford English Dictionary provides various definitions‚ including: A scheme or system of ideas or statements held as an explanation or account (description) of a group of facts or phenomena. Explanation or Account (description) of a group
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able to do this on a regular basis is a very important aspect of being a public accountant. Especially in today’s society‚ it is important because there are many changes that are occurring with regards to laws‚ services‚ technologies‚ and standards. Thus‚ to keep up with all this‚ professional research is required to decipher the problem and come out with a solution. It is also the responsibility of a public accountant to carry out or conduct auditing and accounting research in the same fashion that
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some of the most common jobs for AIS professionals. Accountants Accountants may be called upon to assist a company in developing its AIS. Their knowledge of accounting and auditing methods and procedures is important in helping a company choose or design the best software and overall system. Also‚ because computers play such an important role in modern accounting‚ the accountant will benefit from a background in information systems. Accountants will also access the data in the company ’s AIS in order
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streamline processes and increase quality.” Moreover‚ an accounting student at a liberal arts college is given the opportunity to develop core competencies. The latter have excellent communication and oratory skills which are very important for an accountant. They need to be analytical and efficient in working with complex financial information to make reports. In addition‚ students graduating from a liberal arts college are more open to diversity‚ respect‚ and understanding toward other cultures. A
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on the field of accounting. The articles purpose is to help students gain insight in career path choices‚ educational preparations available and what is new in the accounting frontier. An article such as this one could perhaps be found in Student Accountant magazine. Crystal Psaris ENG 201-Assignment 1 2/1/2013 Professor Jeremiah Accounting: Tips on the field from Steven Harrast Introduction On January 24th 2013 I had the opportunity to conduct an interview with Steven Harrast. The interview
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Relationship Between IASB and FASB In 1973‚ the private sector International Accounting Standards Board (IASB) was formed. The IASB is a natural extension of a global market that has been evolving over the last three decades. The IASB formulates and publishes accounting standards to be observed when presenting financial statements and promote their global acceptance. As an overarching mission‚ the IASB works to improve and harmonize accounting standards‚ regulations‚ and procedures as it relates
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