Graduated Certificate in accounting

Graduated Certificate in accounting

Bill and Vieve Gore School of Business offers a Graduate Certificate as a way for you to meet specific career and educational goals. They are designed to help you develop specific business skills.

Graduate Certificate is a postgraduate course distinct that can be completed independently or with an MBA. Graduate Certificate can also be completed by the Technology Management degree program.

If you are in the MBA program, you can complete a graduate certificate using elective hours required to take a class pass certificate. In most cases, the certificate can be added to the MBA graduates with only taking one or two additional classes. Do not hesitate to contact your Graduate Program Director to see how the Graduate Certificate can fit into your educational and career goals.


Graduate Certificate in Accounting

You can meet subject-specific courses are required to take the CPA exam with a certificate in Accounting. Courses include Financial Accounting Theory I and II, Tax Policy and Research, Executive Finance and Control, among others.


General Information about the Graduate Certificate

If you decide to complete a graduate certificate, inform the graduate program office to declare the program.

On the occasion, a special program is offered that may relate to your career goals and graduate certificates. It is possible to replace a specific program in your certificate. Talk to your graduate program advisor prior to registration to see if this is possible in your program. Substitutions must be approved prior to registration in order to count toward a graduate certificate.

completed his MBA Graduate can be counted as an option in your MBA.

How Much Influence Certificate in Accounting Salary

How Much Influence Accounting Certification Salary?

Is Accounting certifications affect salaries? Obviously, but how big? A salary survey report recently published by the Institute of Management Accountants (IMA) in the United States there show that: those with the status of Certified Public Accountants (Certified Public Accountant)-CPA and Certified Management Accountant (Certified Management Accounting)-CMA, get paid greater than those who are not certified.

IMA's Annual Salary Survey explores trends employee salaries and professional Financial Accounting, and reveal that certain industries provide higher compensation than laain. Public accounting firm ranked first in terms of average salaries, with the amount in the $ 125.488/tahun with an average total salary, $ 153,395 in number, both in 2010 and 2009. The survey was sent to respondents in December, and the results have just been released this month.

Certification is very important for many accountants for various reasons. IMA shows, 72% of respondents have a certain professional certifications, and the average salary was $ 114,980, up $ 1,300 from last year's $ 113,680. Meanwhile, there are 28% of respondents without certification, each reported an average salary of $ 95.823/per year-a difference that was statistically significant cuku the $ 17.000/tahun.

Similar differences occur with an average total salary: an average total salary for those with a certification of $ 135,695, or $ 27,000 more than those without a certification only $ 108.938/year.

accounting degree in california

accounting degree in california

California is one of the most famous of the United States. However, California is not just all about having fun in the sun. Although the weather has its advantages, if you want to study for a bachelor's degree in accounting stan California, you will be among the many students who want to earn their Bachelors degree in California.There are a number of universities in the state of California that offer accounting programs. You can also find some employment opportunities during and after the time you are studying for your undergraduate degree in accounting in different California.The attend colleges and universities in the state of California that offer accounting degree programs on several campuses. These include: Argosy University, California College, DeVry University, Imperial College, Everest College, Heald College, University of Phoenix, Westwood College, advanced training, Central Coast College, Stanbridge College, U.S. universities, Fremont College, CSI Career College, Milan Institute, College.Studying careers Valley in California for an accounting degree means you can learn while you enjoy the good weather, and able to travel and see the sights during your free time. You can enjoy a great campus life and get a great experience that only California.You can learn for a number of courses including accounting, business administration, finance, property management, accounting information systems and technology, business management, financial analysis, banking, computerized accounting, financial management , book keeping, e-business, and financial Services.Typically, you can start with a lengthy two-year degree in accounting in California. During this time, you will learn lessons that will give you the skills and knowledge necessary to understand the basic fundamentals of accounting. You will learn how the accounting world functions and how to go about conducting financial transactions necessary to maintain the organization's accounting books in a legal and in keeping with accounting principles baik.Dengan one degree, you can begin an exciting career in accounting . California was quite a business hub, with a diverse range of industries such as the entertainment industry (Hollywood), aerospace, petroleum, agriculture, High-Tech, energy, transportation and wine - you can definitely find interesting opportunities in various industries like most organizations require accountants and accounting profesional.Dengan studying for an accounting degree in California, you will note you have to make a good career and a good life for yourself.

Corporate Accounting Commerce

Corporate Accounting Commerce

Favorable selling price components:
• Cost of goods sold
• Cost of operations (such as: rent, salaries, insurance costs, etc.)
• Net income for the company wants

Components of Cost of Goods Sold:
• Early Supplies
• The cost of purchasing
• Cost of goods available for sale
• Ending inventory

The accounts in trading companies
• Sales
• Sales returns and allowances
• Pieces of cash sales
• Purchase
• purchase returns and allowances
• Pieces of cash purchases
• Cost of purchasing transportation
• Stock merchandise

Accounting History antiquity

Accounting History antiquity
From the hands of Middle Eastern traders, the intellectual heritage of the ancestors of accounting knowledge was developed by the European nations, especially Italy. Since 1495, science became popular accounting is used for mathematical logic is easy to understand and useful in managing finances.
Italian scholars who were interested in this science then create new theories and traders write record books in pairs in the management of their trade. One of the oldest books in pairs records found in Genoa. The book shows the dates in the year 1340.
Then came the Luca Pacioli (1445 - 1517) who contributed to the development of financial records in Italy. He was a priest from the order of Francis. In 1494, he wrote a book titled "Summa de Arithmetica Geometria, Proportioni et Proportionalita".
In the book there is a chapter titled "de Computis et Uris' who presented information and theories regarding bookkeeping records pairs. In that chapter, he explains, "In order to provide information to traders about the state of property and debt, debit and credit record system (adebeo and credito) were used.
All recording incoming cash outflow to be paired (debit and credit). That is, if you recorded your creditors, debtors should record also in the side. "
Luca Pacioli also theorized about the use of three types of books in the books, which is a journal, a memorandum, as well as a great book. He also sparked the closure of earnings and book any one period. Calculations based on this period is the idea after seeing that it was the age of business corporations is never long.
Pacioli advises business owners to close the book and make a profit every year for the recording of the immaculate and the relationship between the company and partner more closely considering the financial records are transparent and well-managed. Books theories and principles of accounting and financial management Pacioli's work was later published in English in London in 1543.
Pacioli addition, there are other names in the history of the development of accounting. One of them is John Mellis. He wrote a book in 1588 about the development of practical accounting principles. He claimed to be the innovator and developer of Luca Pacioli theories.

General description of the Company Accounting

General description of the Company Accounting

Company Accounting - you still remember the effort you jumble sale? Actually you run a business that can be regarded as a company, it's just still on a small scale. What is in your mind about the company? Probably you would say such a large plant, and only those who have a big capital can set up the factory, and the factory is very complicated from licensing to the factory. Of course what you Think it makes you reluctant to know more about the company.

Manufacturing or Manufacturing

Actually, if we simply look at the company or plant, so do not be far away, see the hodgepodge of business sale that you called the company or factory. As I said before, different from your business with factories in the region lies only in large or small scale. But the operating system application together, they create a product you also make a product, it's a hodgepodge. They process raw materials you will also process the raw materials to make gado-gado, then you and they can sell products to customers.

okay, I think you already understand about the company in general. The bottom line is the company is an organization that processing resources such as raw materials and labor to produce goods or services needed by the community.
Company Goals

The primary objective of the company is to maximize profit or gain or in other words nyari profit maximization from the sale of goods or services. Well, gain or profit obtained from the difference between the amount that we receive from customers for sales of goods or services produced by the amount spent to purchase and acquire the resources (materials and labor) to produce goods or services.

There was also a company whose sole purpose is not to generate profit (non-profit), the purpose of the non-profit corporation is to generate benefits for society in general, in which case such as research and medicine. For this time I did not discuss about the non-profit corporation, but only the introduction course for you.
Type of company

In the region there are three forms of accounting firms operating for profit or gain:
Manufacturing Company

Companies manufacturing or also called manufacturing company or plant, whose main activities are changing the raw materials to produce products or finished goods ready for sale to customers. An example is a manufacturing company that produces the PT Epson printer products, PT Multistrada that produce tires or wheels of the vehicle, PT Samsung Electronics with electronics and other products you can find on www.Google.com by keyword accounting manufacturing company.
Trading Company

Similarly, manufacturing companies, trading company also sells merchandise on its activities but only limited to selling only. They do not produce a product, only buy products to companies manufacturing and marketing kemudaian. Trading companies over the function of the broker or brokers (terminal language) which brings the product to the customer. Examples of such trading companies Alfamart, Indomart, Hypermart, store materials and other trading companies you can find on google with keywords accounting trading companies.
Companies.

history of the company's accounting

ACCOUNTING SYSTEM

History of Accounting

Accounting history started since humans know ¬ count money and use notes. In the XIV century the calculation of profit and loss have been done Genoa merchants by calculating the treasure that is the end of a cruise and compared to the time they depart
Milestone accounting began in 1494 when Lucas Paciolo {Luke from Burgos) published a science book called "Suma de Arilhmalica, Proportioni et Proportionaiita". In the book there is a chapter, entitled "Tractatus de Computis et Scriptorio". which contains some bookkeeping on record pairs (double book keepingf).

Accounting history through the ages

At the end of the XV century, in line with the decline of the Roman influence, per ¬ trade center shifted to Spanish, Portuguese, and Dutch. As a result, the accounting system was developed Romans also moved and used in those countries. Since the calculation of income began to be made on an annual basis which then led to the development routinely preparing the balance sheet at the end of a specified period.
In the nineteenth century the industrial revolution in Europe encouraged the development cost and the concept of depreciation accounting. In 1930, New York Slock Exchange and the Ameri ¬ can Institute of Certified Public Accountants to discuss and establish accounting principles for companies whose shares are listed on the stock exchange.

Accounting began to be implemented in Indonesia since 1642. However, there is a clear bukii on bookkeeping Amphioen Societeit standing in Jakarta since 1747. Further developing accounting in Indonesia after the Cultivation Law was abolished in 1870. This resulted in the emergence of Dutch private entrepreneurs who invest in Indonesia, they apply the accounting system as taught by Lucas Paciólo. Then in 1907, in Indonesia introduced examination system (auditing) to establish and control the books.

Not a lot of change in accounting systems in Indonesia during the Japanese occupation * After independence, the government of Indonesia has the opportunity to send their children abroad to study accounting. While accounting education in the country fiada initiated in 1952 by the mem ¬ University of Indonesia majoring in Accounting at the Faculty of open economy. This step is followed by other universities. In 1954 came out Law. 34 that regulates the degree of Accountants.
A professional organization that brings together accountants in Indonesia stood at December 23, 1957 and named Indonesian Institute of Accountants (IAI). This organization founded Public Accountants section 1978 and section 1986 Accounting Educator.

Foreign Investment Law was issued in 1967 and followed the law Investor ¬ Domestic Capital in 1968. Furthermore, they stimulate the establishment of new companies, exacerbating better investment climate in Indonesia. As a consequence, accounting in Indonesia experienced a rapid developmental ¬ ment.

During this happens dualism accounting practices in Indonesia. On the one hand, many Dutch companies implementing accounting systems. On the other hand * American accounting systems are increasingly being used due to the shift in the direction of accounting education to the American system and bring more companies into the American system of Indonesia.
Dualism is also influential in the world of education, especially at the secondary education level. However, in the Workshop on "Accounting Education in Indonesia" organized by the Centre for Development of Accounting Faculty of Economics, University of Indonesia, the education system has reached a deal ¬ Tansi account for secondary education and higher education are using the American system.

That is the history of accounting, may be useful.

accounting questions and answers

The following Questions and Answers about the Government Accounting Standards (SAP)

1. Is it possible given the audit opinion on the financial statements satker?

    audit opinion is only given to the reporting entity are: Central Government, Local Government, State Ministries / Agencies, and the State Treasurer. The work units are obliged to keep accounting entity accounting and submit financial statements with respect to the budget / items that management intended for the reporting entity. The financial statements and internal work units delivered in stages to higher accounting unit in order to merge the financial statements of the reporting entity (PSAP)

2. Revenue Issues Grants
In 2007 the Ministry of Non-F receives grants from the state budget in the form of a set of machines abroad for lab. How did the presentation in the financial statements?

    Fixed assets acquired from donations (donations) are presented in the balance sheet at fair value in accordance. Furthermore, according to the PSAP 07 fit 49, when the acquisition of fixed assets eligible asset donations, the acquisition is recognized as an opinion and the government the same amount is recognized as capital expenditure in the budget realization report. Source document used is typically SPM / SP2D Endorsement.

3. If there are non-tax revenues that have not been regulated in the regulations on tax revenues if necessary diakuntansikan?

    According to the Government Accounting Conceptual Framework par 58 (a) income (cash basis) is penermaan by General Treasurer / Treasurer District or by other government entities that add equity funds in the current budget period in question the right of the government and does not need to be paid back by the government.
    The income derived from the performance of duties of government is the State Revenue (non-tax revenues) that are under the responsibility of the treasurer of the reception.
    So the charges made by the Treasurer Receipts shall be deposited into the state treasury even though the income is not contained in the regulations on the management of non-tax revenues and the revenues are further described in the Notes to the Financial Statements.

4. At the end of fiscal year spending Treasurer still has cash from the Money Supply (UP) and Shopping LS.
Is Spending Cash in Treasurer presented in the balance sheet only for the money associated with money supply or also include the money in the Treasury in the form of cash honorarium expenses / salaries in the LS to the Treasurer and unpaid interest to the person entitled to per the balance sheet date?

    SAP provides that the Treasurer's Cash Expenditures represent cash held, managed and under the responsibility of the Treasurer Expenditures from UP who have not been accounted for or paid back to the state treasury by the balance sheet date. Cash in Treasury account balances expenditures include all expenditures treasurer, coins, paper money, and others cash (including evidence of accountability that has not been accounted for), whose origins are from the petty cash fund (UP), which has not been accounted for or not paid back to the state treasury per balance sheet date. In connection with this, the rest of the money comes from the LS can not be inserted into the Treasurer's Cash Expenditures in the balance, but it must be disclosed in CaLK.

Questions and answers about the accounting part 2

Questions and answers about the accounting part 2

Efficient Market Hypothesis (EMH) explains that there is a relationship between the price of the securities to the information available, the EMH states that security prices reflect available information.

Levels of market efficiency:

    Weak: The price of securities reflect the past.
        Semi Strong: The price of securities reflects publicy information (the information published at this time, such as financial statements).
        Strong: The price of securities reflect the past, present information and private information (information not yet published).

6.) Development of accounting theory can be classified into traditional accounting theory and positive accounting theory. Explain the arguments that support!

Traditional accounting theory:

Several approaches to formulating an accounting theory known as the traditional approach, because these approaches are characterized by the absence of the verification process seriously in an attempt to develop a theory of accounting. Traditional approaches is more conventional than the flow of new research in research that relies on the traditional reasoning in formulating the conceptual framework of accounting. At the beginning of the author only describes practices that have been observed, and by presenting the rules for classifying pedagogical practices tersebut.Kemudian after the U.S. Securities Acts 1933 and 1934 set the disclosure, accounting theorists developed a normative theory. At that time, the empirical validity of the hypothesis as a normative theory of reliance do not get attention.

Positive accounting theory:

Bertawal positive accounting theory from research conducted by Watts and Zimmerman. Watts and Zimmerman did not use normative theory, but the theory of positive arguments explaining how the real world works. Positive accounting theory can be used to explain and predict phenomena. This theory will not substantiated, it will be tested whether predictions can be rejected by the empirical evidence. The theory consists of assumptions and hypotheses sehimpunan substantive. Outline positivist methodology: theory development begins with an explanation of the phenomenon considered by researchers. In addition there should be no assumption either declared or not. Having studied the relationship antarfenomena with certain assumptions, derived hypothesis, and then collected the required data. Subsequent procedures, to test the hypothesis. If proven to be wrong, there was the theory. Theory will always change and evolve if there was an attempt by the researcher (another) to develop the methodology of previous investigators.

8.) Explain the purpose of financial reporting by business enterprises!

The purpose of financial reporting by business enterprises are:

    Provide information to assist investors and creditors present and potential as well as other users in assessing the amounts, timing and uncertainty of cash inflows outlook on the company.
    Provide information about the economic resources of the company.
    Provides information about the company's financial performance during a period.
    Provides information on how to obtain and use the company's cash, loans and payments on the loan.
    Provide information on how the company's management has done a job tanggungjawagnya the owner.
    Provide useful information to managers and directors in making decisions according to kepentungan owners.

9.) Statement of Financial Accounting Concept N0. 2: Qualitative characteristics of accounting information contained concept of relevance (relevant) and reliable (reliably), explain you think! Explain cost-benefit considerations do you think?

Relevance is the information must be related to or useful in connection with actions designed to facilitate or produce information to generate. It requires communication of information or actions that have an influence. So the information relevant to the ability to influence the manager's decision to change or confirm their results or consequences of an action or decision.

Reliable refers to "the quality of the data depends Padnya memmungkinkan use with complete confidence that the presentation of what was supposed to be served". Reliability will vary between users, depending on the user's knowledge about the rules for setting up information.

Cost-benefit considerations are recognized as pervasive. Financial accounting information will be sought if the benefits derived from such information exceed the costs.

10.) What is the importance of information asymmetry, adverse selection and moral hazard?

Information asymmetry is a party to a business transaction has the advantage to access or obtain information than the other party. The importance of information asymmetry is that there is a balance in obtaining financial problems between the management company (manager as internal party firm) and outsiders (investors, shareholders).

Adverse selection appears that some people, such as company managers and insider, know more about the present and future prospects of the company rather than outside investors. There are various ways in which managers and insider can exploit the benefits of the use of their information by outsiders. As an example of the bias or manipulation of information provided to investors. The importance of adverse selection here is that the management company with full disclosure of the information is relevant, reliable, timely and effectively to minimize habituation manipulation or financial information that is useful for investors in making decisions.

Moral hazard arises because of the separation of ownership and control of the asymmetry of information, does not seem to arise from business managers to run the company. Manager's decision problem is to decide how much effort to run the company as required by the shareholders. Net income is usually used to measure the performance of these managers, in addition to long-term debt and debt contracts are also used. The importance of moral hazard is the investor can control the performance of the managers who run the company's business, so that managers are more effective and efficient in work. The performance can be seen from the manager: net income can be presented as sautu input into executive compensation contracts for managers motivate performance, net earnings can show the performance of capital markets and managerial labor markets, so the lazy manager will receive a reduction in revenue, reputation and value with the passage of time .

13.) Disclosure of accounting information disclosure can be grouped into compulsory (mandatory) and voluntary (voluntary). Explain your opinion!

Disclosure of information required (mandatory) is reporting or accounting information to be presented by a business entity in accordance with the rules in the Statement of Financial Accounting Standards (in Indonesia in accordance with PSKA) in the form of financial laopran:

    Balance Sheet.
    The income statement.
    Statements of cash flows.
    Owner's equity statement.
    Notes to the consolidated keuagan.

Voluntary information disclosure (voluntary) is a report that must be reported by the business entity due in IFRSs are not required but voluntarily reported by such entities. An example is a report on the environment especially for industries where environmental factors play an important role gabi business entity; report value added (value added statement); report CSR (Corporate Social Responsibility).

14.) Explain the following terms:

a. Trueblood Committee. c. Timeliness

b. Representational faithfulness. d. Fully reflect and react Quickly

a. Trueblood Committee is drafting team to develop financial reporting purposes are to determine:

    Who needs the financial statements.
    What information they need.
    How much information needs to be provided through accounting.
    What frameworks are needed to provide the information requirements.

b. Representational faithfulness is the figures and explanations in the financial statements represent what actually exists and happens. Namely, figures and explanations of accounting in accordance with the resources or events that claimed by the figures and explanation. So the information should be free from bias.

c. Timeliness is the accounting information must be available to decision makers before the information is lost its capacity to influence decisions.

d. Quickly react fully reflect and are reflected in security prices fully and quickly react to changes that occur in the stock market or securities market.

Questions and answers about the accounting part 1

Questions and answers about the accounting part 1

1.) Explain the definition of accounting theory that best fits you think, and what learning goals?

Accounting Theory is a comprehensive system which include postulates and theories related to it. Elements of the basic postulates or assumptions, definitions, accounting purposes, principles or standards and procedures or methods that can explain and predict phenomena existing accounting.

The purpose is studying Accounting Theory

(1) Explain why the specific methods used by certain companies.

(2) Predicting the accounting phenomenon has not been observed.

(3) All parties with an interest in accounting requires the theory, because the theory can explain the real world to more intuitively appealing, and have the power to predict better. Thus, the importance of the theory is that it is useful to maximize the prosperity of the ruling parties above.

2.) Explain the conceptual framework of (conceptual frame work) according to the brothers, and also mentioned the publication of what is included conceptual framework of these!

Is a conceptual framework of the constitution, a coherent system of relationships between the objectives and fundamentals that can drive consistent standards and that explains the nature, function, and limitations of financial accounting and financial statements. Or is the conceptual framework of concepts that ever existed, was chosen to be a guide or reference.

Conceptual framework of the publications included are ASOBAT; SFAC no. 1, 2, 3, 5, 6 and FRS.

3.) From some publication of the American Accounting Association, ASOBAT seen as the first publication referenced accounting theory. Explain!

Accounting born with the intent and purpose is to provide services to users in the form of financial information needed for decision-making and accounting is present because of the demands of the business needs. In formulating the theory of accounting financial reporting purposes is the main base, because the goal is to be realized by the science of accounting. ASOBAT published by AAA in 1966 was the first publication of a study about the purpose of the financial statements that can be used as a reference ASOBAT accounting theory first published.

4.) In the traditional approach to formulate the theory of accounting known nonteoritis approach. Explain your opinion!

Nonteoritis approaches usually a pragmatic approach (practical) and authoritarian (authoritarian). The pragmatic approach consists of theory development is characterized by adjustments to the actual practice is beneficial to provide a means of practical solutions. In this nonteoritis approach based formulation of accounting theory practice field. Here consideration is what things are useful to solve practical problems. According to this approach is the accounting principles used are based on their usefulness for the users of the financial statements and their correlation with the decision making process.

5.) What do we know about the efficient market hypothesis, and the level of market efficiency by Fama (1970).

According to Fama, the efficient market will be formed if:

    No transaction costs in stock trading.
    All information is provided free of charge to all market participants.
        All agreed terhadapa implications of current information on the current price and the future price distribution will come from any stock price.

Graduated S1 Accounting for Direct Labor

Graduated S1 Accounting for Direct Labor

This is my choice. Not because the best, but because it had no other choice. Of course I really hope to continue study or take pendalam profession to specialization. Unfortunately, I do not have enough money. Cost PPAk study, at that time.

I still remember; finished graduation, the remaining money is only a few hundred thousand. There's the rest of that too not because my parents have more money, but because they canceled attend my graduation-specific and therefore, so the money is planned to rent a car, do not be used.

Lucky, seniors who have worked to inform any vacancy in the office. A public accounting firm employee numbers were still dozens of people. About 5 years of working there, I was getting fed up with the routine of the month-to-month, year-to-year, work-that's it. You could say just a different name and address of the client, while the essence of the work, the challenge is still the case and that's it.

Besides, due to saturation by routine, most made me depressed when it is the loss of the opportunity to continue the study that became my dream since college.

Although still relatively small salary (much when compared with KAP KAP-large), financial aspects of it should I be able to take at least PPAk program, auditor, or the like. Arguably more than enough. But the time is really not possible. Almost every day I come home on the ten o'clock at night. Got straight to bed-bath house that early in the morning was able to work with the conditions refreshed. Crush of deadlines and volume of work as a steel wall that made me almost-barely find enough oxygen to breathe.

Entering the 6th year, my stress endurance really broken. The only time my determination is "I have to get out of this prison wall." I want to see another world, I want to get an experience and knowledge. I want to develop my potential-width wide, as wide as possible.

Finally I took a sabbatical forcibly. Why force? Instead of asking for a leave of absence, asked permission a day or two haripun was never allowed by the senior, except pain. During that leave me a lot of thought, including chatting with other friends-whether working in other KAP or who work outside the Firm.

I do not know what the knock on her door, a senior in the office are so strict, suddenly contacted me-while still in the leave-and recommended to work in a foreign company headquartered abroad course. Without thinking, I finally said yes.

Lucky, the 2nd year working in a foreign company, I was sent to their headquarters-for a career development program, before entering management level. Should I just have been on the program for one year only, but I think it could take a evening-to post-graduate class.

And sekalilagi luck to me, management companies-especially CEOnya strongly supports the plan, because they assume I'm going to take study will be an additional managerial skill for me-which of course will ultimately be an asset to the company as well.

So I took the post-graduate there. But because of my orientation when it is managerial and business skills, so I took a little off the mark disciplines of accounting, the business school, with a concentration of financial management.

How to Quickly Learn Basic Accounting

This time we will learn about accounting and slightly faster way to learn basic accounting ..

As disciples, we are definitely more proud when entering into science classes .. Because we can bersombong themselves on anak2 IPS that we are the children with above-average IQ children IPS. Children IPA synonymous with books and glasses, while synonymous with IPS kids playing cards and cheat .. hahahhaa ..
but it is not always like that kid IPS. in high school, my social studies major in accounting and recognize the first time during class XI bench smtr 2 .. no one is interesting about the accounting at the time, but when entering class XII, accounting lessons very enjoyable. for some reason I was more in love with the current accounting .. With my teacher education which is the best Teacher in my life, I can understand the accounting quickly because every day I forged with accounting. No one can understand a new lesson with one look (unless you are really human genius), but by repeated practice we will be able to understand the lesson.


what the heck wrote that must be considered in understanding accounting?? (I think)

1. Understanding Accounting Definitions
accounting has many meanings, and is most commonly means a process record, classify, summarize, process and present data, transactions, and finance-related events that can be used by people who use it easily understandable for a decision-making and other purposes.

2. Memorize the name and account number
accounting consists of different accounts. basic accounts are (1) Assets, Debt {2}, (3) capital, (4) income, and (5) Expenses
basic formula, Assets = Debt + Equity
And from that basic accounts are different accounts. so if you want to understand the account name, you can see from his account number, the account includes an account of the property is the number 100-199, payable from numbers 201-299, 301-399 Capital, 401-499 revenues and expenses of the 501-ff . you can see it from the Trial Balance below ..



we can see that the cash including property, because of the cash account number is 101, while sales revenue which is located at number 401.
each account has a beginning balance of different ..
TREASURE = normal debit balances. decreases in credit.
DEBT = normal balances on credit. decreases in discharge
CAPITAL = normal credit balance. decreases in discharge
REVENUE = normal credit balance, decreases in discharge
LOAD = normal debit balance, reduced credit.

all resumes of accounting

Goal of this website is to reach interested readers or accounting at the intermediate level and laity. When the goal is met, the targets would be reached. This website wants to make accounting is no longer drab, boring, and even terrible but makes accounting very exciting, interesting useful. A = Resume ACCOUNTING Sitemap contains all the interesting presentation and writing most YOU are looking for and the most YOU need, including resume and Rumble-Seat ACCOUNTING ACCOUNTING with organized as follows:


Resume ACCOUNTING:

Accounting Basics

01. Accounting Definitions
02. Business sectors and Role of Accounting
03. Accounting Equation
04. Classification of accounts
05. Journal of general and specialized journals
06. Journal of correction
07. Journal of adjustment
08. Journal cover
09. Journal inverting
10. Ledger and Ledger 4 column
11. Trial Balance
12. Sheet 10 columns
13. The format of the income statement
14. Format equity report
15. The format of the balance sheet
16. Accounting cycle
17. Transportation costs
18. Contra account purchases
19. Account sales counter
20. Basic Accounting Questions and Answers


Intermediate Accounting

01. Accrual basis versus cash basis
02. Cashflow-direct method
03. Cashflow-indirect method
04. Factoring factoring without recourse or without joint liability
05. Factoring factoring with recourse or with joint responsibility.
06. Bad debts
07. Notes receivable
08. Bank Reconciliation
09. Bank Reconciliation 4 Columns
10. The aging of receivables
11. Retail inventory method
12. Persediaaan the gross profit method
13. Inventory periodically, Method Average
14. Periodakal inventory, FIFO Method
15. Inventory periodically, LIFO Method
16. Perpetual inventory, Method Average
17. Perpetual inventory, FIFO Method
18. Perpetual inventory, the LIFO method
19. Depreciation, Straight Line Method
20. Depreciation, Declining Balance Method
21. Depreciation, Methods Figures Year
22. Depreciation, Methods of Production Unit
23. Amortization
24. Conditional sales or conditional sale
25. Goods in consignment or goods on consignment
26. Goods in transit or goods in transit
27. Repurchases repurchase agreement or agreements
28. Common stock and preferred stock
29. Cash Dividend
30. Dividend stocks
31. Dividends property
32. Liquidation dividend
33. Premiums and discounts
34. Small cash imprest system
35. Small Cash system fluctuations
36. Release of fixed assets
37. Depletion
38. Issuance of shares for cash
39. Issuance of shares in order
40. Types of Bonds
41. Intermediate Accounting Questions and Answers

Cost Accounting

01. Understanding of cost accounting
02. Vs. Cost Accountant Financial Accounting vs. Management Accounting
03. Cost versus Load
04. Product cost versus cost of periodic
05. Cost of Production / Manufacturing Cost vs. Main Cost / Prime Cost vs. Konvesri Cost / Conversion Cost
06. Importance of Cost of Production
07. Economic Order Quantity / Economical Order Quantity (EOQ)
08. Cost Book / Ordering cost versus Cost Save / Carrying Cost
09. Point Messages Return / Reorder Point and Stock Iron / Safety Stock
10. Raw Material Requirements Planning / Material Requirements Planning (MRP)
11. Accounting for Direct Materials
12. Learning Curve Method / Learning Curve Method
13. Accounting for Direct Labor
14. Accounting for Factory Overhead Costs
15. Accounting for finished goods and sold
16. Orders by Cost Calculation Method
17. Cost Calculation Method based on Process
18. Equivalent units
19. Order Cost Card
20. Cost of quality
21. Accounting for losses in production activities, order cost method
22. Accounting for losses in production activities, the cost method
23. Joint cost allocation methods market
24. Joint cost allocation method of weighted average
25. Joint cost allocation method average unit
26. By product-reversal cost method
27. Main Product and By Product
28. Split off point versus after the split off point
29. The market price versus market price final
30. Backflushing accounting
31. Just In Time
32. Over Imposition / Underapplied to Inventory
33. Over Imposition / Underapplied to Cost of Goods Sold
34. Determination of overhead rates
35. Services Department of the Ministry of Production versus
36. Departmental Cost Direct versus Indirect Costs Departmental
37. Departmentalize, Direct Methods
38. Departmentalize, Methods Storey
39. Departmentalize, Simultaneous Methods
40. Difference Analysis or Variance Analysis
41. Raw Material or Material Difference Variance
42. Difference of Direct Labor or Labor Variance
43. Difference or Factory Overhead Factory Overhead Variance
44. Factory Overhead Difference: Difference Method 2
45. Factory Overhead Difference: Difference Method 3
46. Factory Overhead Difference: Difference Method 4
47. Mix or Mix Variance Difference
48. The difference results or Yield Variance
49. Journal of the Analysis of Variance
50. Cost Accounting Questions and Answers


Management Accounting

01. Fixed versus Variable Cost Cost Cost versus Mixed
02. Analysis BEP
03. Separation of semi variable cost, High Low Method
04. Separation of semi variable costs, Least Square Method
05. Analysis of cost behavior
06. The role of ROI in profit planning analysis
07. Direct Costing versus Absorption Costing
08. Costing Differences Impact on Net Income
09. Standard Raw Material Costs
10. Standard Direct Labor Costs
11. Standard Factory Overhead Costs
12. Flexible Budget
13. Static Budget
14. Flexible Budget Performance Report
15. Importance of Decentralization in Company
16. Understanding Cost Centre, Profit Centre and Investment Centre
17. Return on Investment or Return On Investment
18. Residual Income or Residual Income
19. Reports Segment or Segment Report
20. Transfer Price or Transfer Pricing
21. Relevant or Relevant Costs Cost
22. Special Orders or Special Order
23. Make or Buy, Make or Buy
24. Continue or Stop, Continue or Stop
25. Questions and Answers Management Accounting

Summary Of Accounting Fundamentals Accounting

Summary Of Accounting Fundamentals Accounting


AkuntansiAkuntansi understanding is the process of identifying, measuring and reporting economic information untukmemungkinkan made ​​judgments and decisions clearly and firmly bagipihak-party use of such information.

Accounting areas of specialization:
-

Financial accounting
-

Management Accounting
-

accounting Auditing
-

Cost Accounting
-

accounting Taxation
-

accounting Budgeting
-

Government Accounting
-

Accounting System


Positions in the field of accounting:
-

Certified Public Accountants
-

accountant Intern
-

Government accountants
-

accountants Educators

The parties need accounting information:
-

corporate leaders
-

owner of the company
-

Creditors and potential creditors
-

government
-

employee

Sample job application letter accounting

Dear,
HR Manager
PT. ...
Jl. ...
city ​​..

Dear Sirs,
In accordance with job offers from father / mother as contained in the daily Republika on December 27, 2012, I volunteered to join the team Accounting Finance at PT. ...

Currently my age is 26 years old, married and has a very good health condition. I can speak English both orally and in writing. My educational background is very satisfying and has a good accounting skills.

I was used to working with computers mainly operate using MS Office package applications, such as MS Excel, MS Word, MS Access, MS PowerPoint, MS Outlook, Internet, and specialized accounting software such as DAP, and correspondence in English.

I am currently working as an Accounting staff at CV Eternal Credit Finance. I love to learn, and can work independently or in a team well. In this letter I attach data about me following a recent photo for consideration by the father / mother.

I hope the father / mother is willing to take the time to give an interview, so I can explain in more detail about my own potential.

Yours sincerely,

Imprest Method

Imprest Method

Within the company, the transaction spending so much money. There are spending small amounts of money and some are relatife spending large amounts relatife. Cash expenditure is provided in a small number relatife called Petty Cash or Petty Cash. For example, buying supplies such as stationery, stamps and so on.
The cash was handed over to the petty cash cashier and he is responsible for the payment of a comparatively small. If the money in the petty cash cashier has reached the minimum threshold, the cashier petty cash reimbursement request on receipt of petty cash expenses and petty cash book.
Before in the form of petty cash, must first determine the amount of cash needed by small cash during certain periods such as a month.
There are two methods to record petty cash are:
1. Methods Permanent Fund (Imprest Method)
Petty cash cashier accepts cash and make payment in accordance with the provisions that have been set. If the rest of the money has reached the minimum threshold cashier apply for a replacement by showing proof of a petty cash expenditures. The amount of reimbursement of expenditure that has done so little cash balance always remain as they are.
2. Fluctuations method (Fluktuation Method)
The difference between methods of funding remains the fluctuation method as follows:

    In the method of funding remains, the expenses incurred by the petty cash cashier was not made in the method of fluctuations journal while spending done by the cashier made a small cash journal.
    In the method of funding fixed amount of reimbursement of expenditure that has done so little cash balance always remain as they are. whereas fluctuations in recharging methods of expenditure should not be undertaken.
    In the method of funding fixed, small cash balance remains (as before), while the method of fluctuations in cash balances small change (not fixed)

understanding accounting masters

understanding accounting masters

Although you can work in accounting without a degree, many find that it makes sense to invest in a Master's degree master.Program accounting is common study program that exposes students to accounting research and teori.Akibatnya, many schools have been forced to limit enrollment to the program Master's degree in accounting master mereka.Gelar accounting or chemistry, or a closely related field and three years of teaching experience and / or relevant work experience more disukai.Stark received a bachelor's degree in accounting in 1959 and a master's degree in administration in 1966, both from K-State.program, must be completed prior to akuntansi.Terbuka Master's degree awarded only to students of master's degree in accounting, an MBA student or consent of the department.

However, employers are looking to fill entry-level positions that require advanced levels often hire master in accounting graduates over MBA's. He is currently working on a master's degree in akuntansi.Namun, competition for jobs with prestigious accounting firms will remain sharp; master's degree in accounting should asset.in accounting and a Master of Accounting professionals upon successful completion of the annual studi.Penghargaan given to graduates of accounting at the undergraduate and masters level.

Understanding Financial Management

Financial Management is the activity of owners and management companies to obtain capital resources are cheap-cheap and use them as effective, efficient and productive as possible to make a profit.

Financial management activities include:

FINANCING ACTIVITIES (FinancingActivity)
Financing activities are activities of the owners and management companies to seek capital resources (both internal and external sources) to fund their business activities.

 A. External Sources
1. The owner or equity capital (Owner or Owner Equity Capital), represented by capital
         stock (Capital Stock) consisting of: Shares Outstanding (Preferred Stock) and Ordinary Shares
         (Common Stock).
2. Debt (Debt), Short-Term Debt (Debt shortterm) and Long-Term Debt (Longterm Debt).
3. Others, such as grants.


 B. Internal sources:
1. Retained Earnings (Retained Earnings)
2. Depreciation, Amortization, and Depletion (Depreciation, Amortization and depletion)
3. Others, such as sale of fixed assets that are not productive.

Investment Assets (Investment activity)
Investing activities are activities based on the use of funds thought the results were as big and the smallest risk. Activities include:
1. Working Capital (Working Capital) or current assets (Current Assets)
2. Financial Assets (Financial assets) comprising: an investment in the shares (stock) and Bond (Bond)
3. Fixed Assets (Real Assets) consisting of: Land, buildings, equipment.
4. Intangible Assets (intangible assets) consist of: Patents, Forest Rights, Rights
          Mines Management, Goodwill.

masters in accounting

Applicants with a master's degree in accounting or a master's degree in business administration with a concentration in accounting dihargai.Strayer the booth's online Master's degree is in education, administration, business administration, health services administration, professional accounting, communications technology, and information systems management. Some employers prefer applicants with a master's degree in accounting, or a master's degree in business administration with a concentration in accounting.
Master's degree in accounting or a master's degree in business administration with a concentration in accounting most desirable among pengusaha.Gelar master's degree in business administration with a concentration in accounting is highly desirable among pengusaha.Banyak employers prefer those with a master's degree in accounting or a master's degree in business administration with a concentration in akuntansi.Beberapa employers prefer hiring individuals with a master's degree in accounting or a master's degree in business administration with a concentration in accounting akuntansi.Stark received a bachelor's degree in 1959 and a master's degree in administration at In 1966, both from K-State.Some employers prefer applicants with a master's degree in accounting, or a master's degree in business administration with a concentration in accounting.
Master of Accounting degree program is a general program of study that exposes students to accounting research and teori.Program assumes a reasonable institutional background in accounting, equivalent to a bachelor's or master's degree in professional accounting akuntansi.Program is designed to meet this requirement and allows the simultaneous delivery Master.Dengan degree and master's degree from URI's accounting program, your chances of professional master terbatas.Program not include studies in corporate accounting, corporate taxation and accounting information systems.program, must be completed prior to akuntansi.Master was awarded a Master's degree programs accounting tax (MTA) is a multi-dimensional approach to education tax specialist modern.Program Links are available in the summer prior to starting a master's degree, providing the necessary accounting background.

3 Free for Personal Accounting Software

3 Free for Personal Accounting Software

The majority of Accounting Software has functions like to know the balance, accounts payable, accounts receivable, payroll, etc.. There are several software that can serve the same functions with a view that is quite nice. I'm trying to compile a list of the best free accounting software that can save you money, and we can easily manage.

Although there are many other software better than all of this, but the final decision will always continue to change for person to person according to their needs and the needs of the project. Let's hope this software can serve the purpose of solving the problem account in everyday life.

1. Apache OFBiz

Open For Business (OFBiz) is an enterprise application built using data, logic and process components are generally in use. Very Flexible coupled applications that can be adjusted so as to make each of the components easy to understand. OFBiz facilitate efficient to develop and maintain enterprise applications.

Apache OFBiz offers a plethora of functionality including: Accounting (Agreements, Invoice, Vendor Management, General Ledger), Asset Maintenance, Catalog and Product Management, Facility and Warehouse Management, Manufacturing, Order Processing, Inventory Management, automated stock replenishment etc., System Management content (CMS), human resources (HR), Project Management, Sales Force Automation, Enterprise Management Work, Electronic point of sale (EPOS), Electronic commerce (eCommerce)


2. Gnucash

GnuCash is an application to personal and financial accounting software for small business, free software licensed under the GNU GPL and available for GNU / Linux, BSD, Solaris, Mac OS X and Microsoft Windows.

Designed to be easy to use, yet powerful and flexible, GnuCash allows you to track bank accounts, stocks, income and expenses. Fast and intuitive to use as a checkbook register, it is based on professional accounting principles to ensure balanced books and accurate reports.


3. Grisbi

Grisbi is a personal accounting application running under GNU / Linux and Windows, released under the GPL license setup. They provide you with the most simple and intuitive software for basic use, and still very powerful if you spend a little time on.

Grisbi can manage multiple accounts, currencies and users. He set the expenditure side, the third and receipt categories, as well as budgetary lines, financial years, and other information that makes it quite adapted for associations (except that require double entry accounting).

Qualifications and regulations in the field of accounting

Qualifications and regulations in the field of accounting '
Accounting and issues

Accounting is the measurement, translation, or provision of assurance about information that will assist managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and government agencies. Accounting is the art of measuring, communicating and interpreting financial activity. Broadly, accounting is also known as the "language of business". [1] Accounting aims to prepare accurate financial statements that can be used by managers, policy makers, and other interested parties, such as shareholders, creditors, or owners. Daily recording involved in this process is known as bookkeeping. Financial accounting is one branch of accounting where the financial information of a business is recorded, classified, summarized, interpreted, and communicated. Auditing, a related discipline but remain separate from accounting, is a process by which an independent inspector inspect the financial statements of an organization to provide an opinion or opinions - a reasonable but not fully guaranteed - about the fairness and compliance with General Accepted Accounting Principles Thanking ( GAAP).

Practitioners of accountancy are known as accountants. Officially certified accountants have a certain degree different in each country. An example is a Chartered Accountant (FCA, CA or ACA), Chartered Certified Accountant (ACCA or FCCA), Management Accountant (ACMA, FCMA or AICWA), Certified Public Accountant (CPA), and Certified General Accountant (CGA). In Indonesia, a certified public accountant CPA called Indonesia (formerly: BAP or Certified Public Accountant).

I. Modern Accounting

The heart of modern financial accounting for entry system. This system involves making at least two entries for every transaction: a debit in one account and one credit linked to another account. The total debits must always equal the total credits. This method will facilitate the examination if something goes wrong. This method first known use in medieval Europe, though some are found in this way has been used since ancient Greece.

Critics say that the standard accounting practice has not changed much from the first. Accounting reforms in various forms always occur in every generation to maintain the relevance of accounting to capital assets or production capacity. However, this does not change the basic principles of accounting, which is expected to not rely on such economic influence.

free accounting courses

free accounting courses

Learning from Accounting Basics to Reading and Analyzing Financial Statements (Using ACCURATE Accounting Software)

FIELD OF ACCOUNTING:

Competency Based Curriculum Standards produce a competent workforce that can compete in the workplace today.

The materials include:

1. Managing Administration Cash & Bank

2. Managing Petty Cash

3. Managing Purchasing Administration

4. Managing Sales Administration

5. Managing Administrative Accounts

6. Managing Inventory Administration

7. Managing Debt Administration

8. managing Journals

9. Managing Ledger

10. Accounting Cycle Completed

FIELD OF COMPUTER ACCOUNTING:

The materials include:

1. Recognize all types of documents that exist in corporate transactions

2. Classify types of transactions into the company's Chart Of Accounts

3. Input transactions into Accounting Software starting with the Journal

4. Posting Journal to the General Ledger Software

5. Updating the General Ledger

6. Print Journal, General Ledger, Financial Statements consisting of Balance Sheet, Income Statement, Changes in equity, and cash flows

7. Understanding and analyzing financial statements.

Master of Accounting,accounting schools

Master of Accounting (MACC)
Godbold Graduate School of Business
campus
Country: USA / United States
City: Boiling Spring
Full time: Yes
Master of Accounting (MACC) program offered by the Graduate School of Business at Gardner-Webb University.

Master of Accounting (MACC)

A MACC program Accountant Today

The Master of Accountancy (MACC) program of the Graduate School of Business is offered at the Gardner-Webb University to contemporary reports designed to. For the significant changes that prepare the profession of Chartered Accountants The MACC as a professional degree designed to improve recognized to improve the effectiveness of the higher level accounting and places in public accounting, industry, or government.


The flexibility of the MAcc degree will involve the establishment of a number of specific career paths to graduation. Between the amount of available titles are general accounting and taxation. While some items are implemented mainly through the work of the selected course, require the other numbers a selection of complementary degree (not accounting) courses. Graduates of the MACC program should meet the new requirements of North Carolina for professional certification. The courses are offered in the evening and on-line professionals place.


The program (Master of Accountancy (MACC)) requires a minimum of 30 semester hours of credit for study: 15 hours in the core, 9 hours Accounting electives and 6 hours of graduate business electives. A student can use 12 hours of accounting electives choose an accent between tax accounts or general, or a combination of both areas.


Why do you need a degree Macc?

        In order for a career in accounting with structured training in specific areas on a broad knowledge of accounting and business prepare, while introducing new ideas to the ever-changing environment of today's world.
        To provide customers with the analytical problem solving skills, provide oral, written communication and interpersonal relationships.
        In order to increase the salary you receive in your current job and maximize your potential for future returns. Graduate education leads to higher starting salaries, with a master's degree holders usually 10-20 percent premium compared to people with bachelor's degrees right.
        To create pathways to progress within the current organization.
        For more marketable to future employers of your choice.
        To help, the professional accounting organizations. New 150 hours as standard for accessing the profession of Chartered Accountants
        Appropriate to the risk of higher first time on the Uniform CPA exam rate reduction goals.
        To ensure greater security of employment at a time when the words "downsizing" and "alternative employment" discussion with alarming frequency.

Target


Global environment today is dynamic. There are significant challenges accounts. Accounting Today is expected to do that more and more, as ever know. Not enough to know about accounting rules and regulations. To be successful in providing value to employers and clients, Accounting must face today. Combination of technical skills, oral and written communication skills, analytical problem solving skills, technological skills and social skills The intensity features, the applied nature of the MAcc program in Accounting Education through practical techniques that can be easily used by the students in existing positions. The program (Master of Accountancy (MACC)) and students with an educational experience to the Council of the State of North Carolina public records, the new 150 hours to get to discuss the uniform Certified Public Accounting exam.

Goals

        To allow students to prepare with advanced knowledge in the field of accounting and analytical skills in order to acquire higher-level positions in public accounting, industry and government, and concluded the potential successfully passed the certification tests that say to strengthen, Certified Public Accountant (CPA) and others.
        Practical techniques to analyze alternative solutions to business problems related to economic, social, legal, political and global ethics.
        Development of practical skills to meet the challenges of technological development and innovation to meet management.

The curriculum


The program (Master of Accountancy (MACC)) requires a minimum of 30 semester hours of credit for study: 12 hours in the core, 12 hours and 6 hours of elective accounting graduate business electives. A student can use 12 hours of accounting electives choose an accent between tax accounts or general, or a combination of both areas.

Accounting schools , Master of Professional Accounting

Accounting schools , Master of Professional Accounting
Master of Accounting (Professional)
Bond University
campus
Country: Australia
City: Gold Coast
Full time and Part time: Yes
Duration: 2 years
Master of Accounting (Professional) program provides undergraduate students with credentials in other fields an opportunity to gain a professional accountancy qualification.

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Master of Accounting (Professional)
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    Description of Program

Approved official program description for
Master of Accounting (Professional)
Bond University


Campus-based
Length
2 years
Part-time
Yes
Full Time
Yes
price
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Place
Australia, Gold Coast
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Accounting
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Master of Accounting
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Master of Accounting (Professional)

Master of Accounting (Professional)


Duration: 92 weeks full time (4 semesters plus 20 weeks); Flexible part-time options available to domestic students only.




Description


Master of Accounting (Professional) program provides undergraduate students with credentials in other fields an opportunity to gain a professional accountancy qualification. The course (Master of Accounting (Professional)) offers a firm foundation of academic and hands-on appreciation of the industry, so you're ready to use your new skills from day one.




Work Integrated Learning


Work Integrated Learning is designed to enhance student learning and professional practice in the workplace. Students participated in a series of experiential exercises that may include field trips, guest lectures from industry leaders and projects. Academic staff and careers advisors monitor all exercises. Subject to facilitate the ability of students to apply the theoretical knowledge to solve problems of practical work.




Professional Recognition


The program is accredited by CPA Australia, Institute of Chartered Accountants in Australia and the Institute of Certified Public Accountants.




Work Experience & Internships


Internships and work placements in the faculty driven. In the last semester students studying Accounting has been placed in the local branch of the big accounting firms such as KPMG and PKF, in areas such as bankruptcy and audit.




Professional Results


Master of Accounting (Professional) graduates are eligible to work in the practice of accounting professionals (CPAs or chartered accountant), corporate, public sector and not-for-profit organizations. This title is also useful for any manager affected the day-to-day accounting.

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