Education
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The CPA Exam Alert
After years in the making, the computerized CPA exam is slated to launch April 2004. Lorraine P. Sachs, Executive Vice…
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Risk analysis
To say Risk Analysis is an important issue is an understatement. It is difficult to quantify the losses suffered each…
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The theory of supply and demand
"Teach a parrot to say supply and demand and you have an economist. Discuss" (Question in a higher education final…
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Equal opportunities
Organisations and businesses are made up of many individuals working together to achieve organisational success. These individuals bring different attitudes,…
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Irrational Ratios
Financial statements tell a story,” says accounting professor W. Steve Albrecht, “and the story should make sense.” If not, it’s…
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Understanding the importance of communication
If there is one prerequisite that sets accountancy apart from other professions, it is the need to communicate clearly and…
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IAS 41, Agriculture
International Accounting Standard IAS 41, Agriculture, is the first standard that specifically covers the primary sector. The Standard becomes operative…
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Variance analysis – fixed overhead variances
Various definitions and terminology appear in texts in management accounting on the subject of the preparation and interpretation of fixed…
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Career Success Strategies
Business is constantly changing, and so are the demands placed on accountants. New challenges arise, niche specialties emerge and accounting…
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Targeting Spreadsheet Data
Have you ever needed to analyze a specific group or range of data in a complex spreadsheet with many rows…
