Accounting Made Simple: Accounting Explained in 100 Pages or by Mike Piper PDF

By Mike Piper

ISBN-10: 0981454224

ISBN-13: 9780981454221

Locate the entire following defined in Plain-English without technical jargon:
The Accounting Equation and why it's so significant
How to learn and get ready monetary statements
How to calculate and interpret a number of diverse monetary ratios
The options and assumptions in the back of in most cases authorized Accounting ideas (GAAP)
Preparing magazine entries with debits and credits
Cash procedure vs. accrual method
Inventory and price of products Sold
How to calculate depreciation and amortization costs

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Additional info for Accounting Made Simple: Accounting Explained in 100 Pages or Less

Example text

Based on Group Orientation (Individualism),9 it was hypothesised that, compared to US auditors, Japanese auditors were expected to select fewer audit procedures that required approaching clients directly, and to rank direct procedures lower in importance. Only partial support was found for these hypotheses. The mean number of audit procedures required by US auditors significantly exceeded the mean number required by Japanese auditors in each of the three cases that were used in the study. Therefore, as hypothesised, evidence showed that US auditors were less accepting of management judgements than Japanese auditors.

McKinnon (1984), for example, in her study of cultural constraints on auditor independence in Japan drew extensively on historical and sociological literatures to provide a richer insight into Japanese culture and to illustrate the ‘‘culture inconsistency’’ of auditor independence in Japan, and the associated need for a greater reliance on institutional controls to ensure compliance with legislative reporting provisions and a structured maintenance of auditor independence. 44 CHRIS PATEL It would seem that the development of cross-cultural research in accounting is at a point where the strengths of the five-dimensional Hofstede’s model and of the sociological, psychological and historical literatures could be usefully drawn together to enhance future research.

They conducted interviews with Dutch partners of international accounting firms to confirm that these firms had strong US orientation in their organisational philosophies and policies. Specifically, their research question was whether it was possible to detect the influence of the US culture on the international firms in the Netherlands. If so, this might explain any differences between measurements of work-related values of employees in international and Dutch firms. The study used Hofstede’s (1980) instrument to measure differences in organisational cultures.

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Accounting Made Simple: Accounting Explained in 100 Pages or Less by Mike Piper


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