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Lecture 5- Standard Costing

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MBA-Feb19-Lecture 2-Cost Behavior N CVP.ppt

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MBA-Feb19-Lecture 2-Cost Behavior N CVP.ppt

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ACC 6600-Accounting Analysis for Decision Making sem 2 2018-19

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Course outline for management accounting 

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Course outline for management accounting 

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Country: Bangladesh

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Ratio Analysis Assignment #3
1.Astro
2.MNCvision

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Telecommunication Industry
Maxis and Axiata

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For the first question, in our opinion, if we followed the request of the management, it affects the financial statement as the statement is being manipulated. It will effect the net income for the current and upcoming year. This has shown that the management has no sense of relevance and faithful representation, the statement is not complete, it is not neutral as the management has meddle with the statement and also it is not free from error as the information is not correct. The ‘sudden’ revenue is not related to any of the measurements of financial position (assets, liabilities, equity) therefore it shows that the money was not from services performed.

As for the second Question, the conceptual framework characteristics that is affected if we follow the request is the main general objectives of financial reporting are not justified. If any investors have a look at the financial statement and notice that the share price has increased as the net income increase, this means that the investor or the shareholders has been manipulated by the company on the wrong information and the net profit is understated. This is an unethical concern therefore it should be reported to the higher authorities or reject the request in a polite way or advicing them by convincing the management as it is not up to any accounting standards.

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Question 1- If we follow the request of the mgt, the assets will be bigger, and the net income will be higher, and also owner's equity will be higher because the retained earnings will increase. This will show that the company is strong financially which is not correct in reality. And, there will be extra accumulated depreciation in the future years.

Question 2- It will affect the faithful representation of the account where the accountant does not report the correct details and amount by not being neutral and there are errors in the statement. Also the verifiability of the financial statements will be problematic. When anyone wants to verify it, they cannot see the required documents.

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From : Bogor, Indonesia
Age : 24
Bachelor of Communication (University of Padjadjaran, Bandung-Indonesia).

No working experience except for internship as public relations officer at PT. Telkom Indonesia

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Answers to Alan STudio and Julie Boutique - recording transactions

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from : Kuala Lumpur
Degree in Mechanical Engineering at
UNITEN.
Currently working in construction company

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From: Kuala Lumpur
Age: 21

Degree in Quantity Surverying Consultancy at Kingston University, London.

Worked as a Student Ambassador for 2 years in my previous University and is currently doing part time in retail.

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Involves lots of calculation.

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Keeping track of financial records in order to make decisions. It is the crucial part in a company.

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Accounting is something related to financial records for several benefits. For example, to see whether the firm is going on well financially or not.

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I am 29 years old, from Turkey. I have been married for three years. I am a graduate of Economics at Istanbul university. And then, I have 7 years working experience in total, three years at Istanbul airport, 4 years in banking. I am in Malaysia because my wife won a scholarship from Turkish government.

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Age: 26
Degree in Plant Science and Resource Management (UNIMAS)
From: Ampang
Internship: FRIM, Kepong

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From: Rawang, Selangor
Degree: Bachelor of Business Administration (IIUM)
Age: 24
No working experience except for internship at Salihin Consulting Group as HR Trainee.

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ACC 6600-Accounting Analysis for Decision Making sem 2 2018-19