Download - Assignment | Accounting Theory
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7/25/2019 Assignment | Accounting Theory
1/25
LCQ[DA^EQLDC
Edrpdr`tn Udel`f [nspdcslklflty lc I`f`ysl`
Edrpdr`tn Udel f [nspdcslklflty (EU[) pr`etlens `rn jrdwlcj dc `
jfdk`f se`fn `ca I`f`ysl` ls rlalcj tg`t idinctui. Qgn Jdvnrcinct ls
dcn do tgn onw lc sl` td nc`et EU[ rnpdrtlcj rn!ulrnincts odr "#Es. Ulcen
tgn lcenptldc do tgn Jfdk`f [npdrtlcj $cltl`tlvn (J[$) lc %&&&' sltnnc
alnrnct I`f`ysl`c edip`clns pukflsgna J[$ rnpdrts ky *ufy +,%+. Qgnrn
`rn idrn tg`c tgrnn alnrnct `ccu`f `w`ra prdjr`is lc I`f ysl` td
rnedjcl-n tgn EU[ edctrlkutldc do fde`f kuslcnssns.
nspltn tgnsn `av`cenincts' tgn pr`etlen do EU[ stlff g`s rddi odr
jrdwtg knydca pglf`ctgrdpy. EU[ sl` edcauetna `c `c`fysls do inal`
rnpdrtlcj `ca edcefuana tg`t EU[ ls stlff f`rjnfy snnc `s pglf`ctgrdpy/
2cdwfnajn ls supnr0el f `ca p`rtcnrsglps cnna jrn`tnr alrnetldc `ca
idcltdrlcj. $c `aaltldc' tgn I`f`ysl`c ssdel`tldc do Eg`rtnrna Enrtl0na
eeduct`cts (EE)' lc edc;ucetldc wltg tgnlr +,,5 I`f`ysl`
1cvlrdcinct`f `ca Udel`f [npdrtlcj w`ras rnvn`fna iuftlpfn rnpdrtlcjwn`2cnssns' lcefualcj edip`clns knlcj dvnrfy odeusna dc pglf`ctgrdple
`etlvltlns.
Ulilf`rfy' wglfst tgn cuiknr do EU[ `w`ras edctlcun td jrdw' vnry
onw `aarnss alsefdsurn kut odeus lcstn`a dc spneloe `rn`s sueg `s
ediiuclty lcvnstinct prdhnets drncvlrdcinct`f lip`et rnauetldc r`tgnr
tg`c `gdflstle `pprd`eg tg`t ncedip`ssns `ff `rn`sd sust`lc`klflty `ca
alsefdsurn d prdjrnss dctg`t `pprd`eg.
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7/25/2019 Assignment | Accounting Theory
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ED[RD[@QN UDEL@F [NURDCULKLFLQ\
>g`t ls Edrpdr`tn Udel`f [nspdcslklflty?
Edrpdr`tn Udel`f [nspdcslklflty (EU[) ls rnonrrna td ky v`rldus c`ins
sueg `s Uust lc`klflty/ Edrpdr`tn Eltl-ncsglp/ Edrpdr`tn [nspdcslklflty/
1cvlrdcinct' Udel`f `ca Jdvnrc`cen `ca Qrlpfn :dttdi #lcn. nspltn tgls'
tgnrn `rn ediidc tgnins td tgn an0cltldc. Edrpdr`tn Udel`f
[nspdcslklflty (EU[) edcslanrs/ tgn eurrnct `ca outurn lip`et do kuslcnss
dpnr`tldcs' pureg`slcj' `ca tgn s`fn do prdauets `ca snrvlens dc/ tgn
ncvlrdcinct' nipfdynns' fde`f ediiuclty `ca sdelnty lc jncnr f.
Edrpdr`tn Udel`f [nspdcslklflty (EU[) ls ` snt do vdfuct`ry `etldcs `
kuslcnss t`2ns dvnr `ca `kdvn edipfl`cen wltg tgn f`w. $t lcefuans' kut ls
cdt fliltna td edrpdr`tn jdvnrc`cen `ca pglf`ctgrdpy.
Qypns do Edrpdr`tn Udel`f [nspdcslklflty
Qgn lan` knglca Edrpdr`tn Udel`f [nspdcslklflty ls tg`t edip`clns
g`vn iuftlpfn rnspdcslklfltlns td i`lct`lc. Qgnsn rnspdcslklfltlns e`c kn
`rr`cjna lc ` pyr`ila' wltg k`sle rnspdcslklfltlns efdsnr td tgn kdttdi. s
` kuslcnss innts fdwnr7fnvnf rnspdcslklfltlns tg`t dkflj`tn lt td
sg`rngdfanrs `ca tgn f`w' lt e`c idvn dc td tgn gljgnr fnvnf
rnspdcslklfltlns tg`t kncn0t sdelnty.
Qgn 0rst rnspdcslklflty ls nedcdile rnspdcslklflty. edip`cy
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7/25/2019 Assignment | Accounting Theory
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Qgn snedca rnspdcslklflty ls fnj`f rnspdcslklflty. edip`cy
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7/25/2019 Assignment | Accounting Theory
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Edip`cy
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7/25/2019 Assignment | Accounting Theory
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prdensslcj `ca tr`csilssldc do c`tur`f j`s' `ca tgn s`fn do c`tur`f j`s
prdauets/ tgn rn0clcj `ca i`r2ntlcj do pntrdfnui prdauets/ tgn
i`cuo`eturn `ca s`fn do pntrdegnile`f prdauets/ tgn tr`alcj do eruan dlf'
c`tur`f j`s' #8J' pntrdfnui prdauets `ca pntrdegnile`f prdauets/ `casglpplcj `ca fdjlstles rnf`tlcj td #8J' eruan dlf `ca pntrdfnui prdauets.
Ediilttna td ncsurlcj fdcj7tnri kuslcnss sust`lc`klflty' "1Q[98U
`fsd strlvns td rnspdcslkfy i`c`jn c`tur f rnsdurens lc ` w`y tg`t
edctrlkutns gdflstle`ffy td tgn wnff7knlcj do tgn pndpfn `ca c`tldcs wgnrn
wn dpnr`tn. Qgn vlsldc do "1Q[98U ls td kn ` fn`alcj dlf `ca j`s
iuftlc`tldc`f do egdlen. $t ls ` kuslcnss nctlty wgnrn pntrdfnui ls tgnlr
edrn kuslcnss. Qgnlr prli`ry rnspdcslklflty ls td anvnfdp `ca `aa v`fun td
tgls c`tldc`f rnsdurens. Qgnlr dk;netlvn ls td edctrlkutn td tgn wnff7knlcj do
tgn pndpfn `ca tgn c`tldc.
"1Q[98U
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7/25/2019 Assignment | Accounting Theory
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Qgn 0rst prdjr`iin lt g`s drj`clsna ls "rdjr`i :`2tl "ncalal2`c
"1Q[98U. $t w`s lctrdauena lc +,,+ lc p`rtcnrsglp wltg segddfs
c`tldcwlan' tgls dutrn`eg prdjr`iins t`rjntna `t prdvlalcj
ucanrprlvlfnjna `ca `e`anile ffy eg ffncjna eglfarnc lc ediiucltlnswgnrn "1Q[98U dpnr`tns' wltg ` strdcj `e`anile oduca`tldc. $c suppdrt
do tgn Jdvnrcinct
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7/25/2019 Assignment | Accounting Theory
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tg`t g`s krdujgt dc ` cnj`tlvn lip`et dc tgn flvns do I f`ysl c
edcsuinrs.
$c tgn yn`r ucanr rnvlnw' dvnr +,, t`f2s `ca wdr2sgdps wnrn e`rrlna dut
rn`eglcj dvnr +,',,, I`f`ysl`cs c`tldcwlan' ` 66A lcern`sn ordi tgn
prnvldus yn`r.
#. $ni"nc $nc`fl @c`m $lt`
$c p`rtcnrsglp wltg "18JU$@' ` cdc7Jdvnrcinct f drj`cls`tldc
`ca snfo7gnfp jrdup `Ofl`tna wltg tgn >drfa =nanr`tldc do Qgnr`pnutle
Ediiucltlns tg`t `aarnssns aruj' `fedgdf `ca dtgnr sukst`cen `kusn'
"1Q[98U f`ucegna tgls prdjr`iin lc +,,& td suppdrt tgn Jdvnrcinctglfn r`lslcj `w`rncnss dc tgn a`cjnrs do sukst`cen `kusn' tgls
prdjr`iin `fsd n!ulps p`rncts wltg tgn 2cdwfnajn td gnfp prnvnct
eglfarnc ordi sukst`cen usn `ca `kusn `ca prdidtn ` gn`ftgy flonstyfn.
9vnr B',,, p`rncts `ttncana ` snrlns do al`fdjun snssldcs' snilc`rs `ca
wdr2sgdps edcauetna lc +,%, dc tgn a`cjnrs do sukst`cen `kusn.
c lcodri`f survny lc +,%, sgdwna tg`t tgn prdjr`iin w`s wnff
rnenlvna ky idrn tg`c K4A do tgdsn wgd p`rtlelp`tna.
%. U`&`'`t Rncalalm`c Rnc(nj`&`c A`a`& )RRA`* RNQ[DC@U
>glfn "1Q[98U wdr2s efdsnfy wltg p`rncts lc tgn "rdjr`i Nnipnc
Nnc`fl c`2 Nlt ' tgn U`g`k`t ""` "1Q[98U ls `lina `t r lslcj
`w`rncnss `idcj stuancts `ca tn`egnrs `kdut sukst`cen usn `ca `kusn.
`rldus lcltl`tlvns ucanr tgls prdjr`iin wnrn drj`clsna lc edff`kdr`tldc
wltg I`f`ysl`
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7/25/2019 Assignment | Accounting Theory
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+. Rrdjr`iin d, Unct!&`c -`r`"`c RNQ[DC@U
$t w`s f`ucegna lc +,%,' tgls prdjr`iin lcvdfvns tgn alstrlkutldc do
odda `la td snfnetna g`raedrn pddr o`ilflns tgrdujg "1Q[98U Insr`
stdrn lc pf`ens wgnrn tgny dpnr`tn. Unctug`c @`r`p`c ( Qdueg do @dpn)
`lis td nc`kfn rnelplnct o`ilflns td dvnredin pdvnrty tgrdujg v`rldus
prdjr`iins td `sslst tgni td tr`csodri tgnlr flvns sdel ffy `ca
nedcdile`ffy. $c +,%,' "1Q[98U edctrlkutna [IB5+'34, lc odda `la td
o`ilflns lc %, st`tns wgleg ls *dgdr' Nna`g' Nnf`ct`c' Inf 2`' "`g`cj'
"nr`2' U`k`g' U`r`w`2' Unf`cjdr `ca Qnrncjj`cu.
. Rrdjr`iin d, Unct!&`c $`l& RNQ[DC@U
Qgls prdjr`iin w`s f`ucegna lc +,,B. Qgn EU[ prdjr`iin `lis td
rn`eg td dut td tgn fnss odrtuc`tn aurlcj onstlvn sn`sdcs tgrdujgdut tgn
yn`r `s wnff `s td curturn tgn splrlt do jlvlcj `ca vdfuctnnrlsi `idcj
"1Q[98U< nipfdynns `ca `Ofl`tns' prdvlalcj tgni wltg ` pf`todri td
ncj`jn `ca lctnr`et wltg iniknrs do tgn ediiucltlns ky edctrlkutlcj
tgnlr tlin' s2lffs `ca npnrlncen.
urlcj @`rl [`y`' Eglcnsn 8nw n`r' nnp`v`fl' @`rl J`w l
(U`r`w`2) `ca Q a`u N
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7/25/2019 Assignment | Accounting Theory
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efn`rfy pdrtr`yna tgrdujg tgn stdry do `c dfa i`c wgd spncas tgn a`y
wltg ` snvnc yn`r dfa kdy. Qgn QE' wltg lts gn`rtonft inss`jns' `lis td
lcsplrn tgn stuancts `ca I`f ysl cs `t f`rjn td 0ca tgn jdda lc
tgnisnfvns `ca uftli`tnfy kn jdda td dtgnrs.
t tgn s`in prdjr`iin' "1Q[98U prnsnctna ` edctrlkutldc do
[IB,',,, td tgn segddf td pureg`sn ediputnr n!ulpinct odr tgnlr
Ediputnr I`lctnc`cen tr`lclcj syff`kus wgleg ls ` tr`lclcj tg`t tn`egns
stuancts gdw td rnp`lr `ca i`lct`lc nfnetrdcle j`ajnts fl2n ediputnrs'
si`rt pgdcns `ca t`kfnts.
Qgn Idcodrt :dys Qdwc g`s knnc prdvlalcj rnslanctl`f e`rn' jncnr`f
naue`tldc `s wnff `s lcaustrl f tr`lclcj s2lffs td drpg`cs `ca tgn
ucanrprlvlfnjna stuancts odr tgn p`st BB yn`rs. Qgnsn sljcl0e`ct
edctrlkutldc i`an ky tgn segddf g`s gnfpna eductfnss stuancts j`lc
nipfdyinct `ca knedin jdda eltl-ncs.
/. 2nranm` @`ra
Qgn Inran2` w`ra w`s oducana lc +,,5 ky "1Q[98U' 1dcIdklf
`ca Ugnff `s ` syikdf do tgn dlf `ca j`s lcaustry
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7/25/2019 Assignment | Accounting Theory
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rnjldc do ucnpfdrna `ca prlstlcn ;ucjfn wltg ` pdtnctl f odr rleg
kldalvnrslty. Qgls ls lc flcn wltg tgnlr ediiltinct td ncvlrdcinct`f
edcsnrv`tldc. Qgnlr edctrlkutldc wlff kn usna td snt up tgn $ik`2 E`cydc
Utuay Enctrn wgleg wlff i`c`jn tgn `rn` `ca edcauet v`rldus `etlvltlnslcefualcj rnsn`reg' ncvlrdcinct`f naue`tldc `ca dutrn`eg prdjr`iins.
$ik`2 E`cydc snrvns `s ` wlfaflon edrrladr flc2lcj tgn `cui `ffny `ca
I`fl`u :`slc' `rn`s wgleg `fsd o`ff ucanr tgn purvlnw do `y`s`c U`k`g.
$ik`2 E`cydc ls npnetna td pf`y ` 2ny rdfn lc outurn odrnst rng`klfltldc'
wglfn `t tgn s`in tlin prdidtn jrn`tnr lctnrnst lc ncvlrdcinct`f
naue`tldc `ca c`turn tdurlsi odr U`k`g `ca I`f`ysl` lc jncnr`f.
>. Kn`(dc Rrd?n(t
Qgn :ldalvnrslty' 1cvlrdcinct`f `ca Edcsnrv`tldc (:1E98)
"rd;net ls ` sljc`turn Edrpdr`tn Udel f [nspdcslklflty prdjr`iin
anvnfdpna ky I`f ysl` #8J Jrdup do Edip`clns lc edff`kdr`tldc wltg
U`r`w`2 =drnstry Edrpdr`tldc Uac :ga (U`r`w`2 =drnstry).
$t w`s edcenptu`flsna lc +,%+ td edcsnrvn tgn i`rlcn flon lc
:lctufu tgrdujg prd`etlvn in`surns tg`t prdtnet `ca liprdvn tgn
nedsystni tgny wdr2 lc. Qgn :1E98 "rd;net
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7/25/2019 Assignment | Accounting Theory
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snnaflcjs `ca dut do tg`t' BB,, i`cjrdvn trnns flvns.
s `t tda`y' tgn
cuiknr do vdfuctnnrs g`vn jrdwc td +B, `ca lt ls snnc `s `c ndrt td
ncedur`jn fde`f ediiuclty td jnt lcvdfvna lc i`cjrdvn rng`klflt`tldc.
00. 25`ci`r
$c Iy`ci`r' "1Q[98U edctlcuns td i`c`jn tgnlr sdeld7nedcdile
`ca gui`clt`rl`c prd;nets ucanr tgn nt juc Udeld71edcdile
nvnfdpinct "rdjr`iin. Qgn prdjr`iin odeusns i`lcfy dc naue`tldc'
cutrltldc `ca prli`ry gn`ftge`rn' nspnel ffy odr eglfarnc lc prli`ry
segddfs.
Gcanr tgls prdjr`iin' [nsduren #n`rclcj Enctrns `ca gdin7k`sna1`rfy Eglfagdda E`rn `ca nvnfdpinct (1EE) enctrns wnrn kulft td
prdvlan naue`tldc td suppdrt tgn anvnfdpinct do eglfarnc aurlcj tgnlr
n`rfy yn`rs do eglfagdda' jlvlcj tgni tgn dppdrtuclty td jrdw up gn`ftgy
`ca s`on. Qgrdujg tgn nst`kflsginct do 6, fn`rclcj enctrns `ca odur gdin
k`sna 1EE enctrns' idrn tg`c B,,, yducj eglfarnc g`vn kncn0tna. Qgn
enctrn `fsd edcauets rnprdauetlvn gn`ftg `w`rncnss prdjr`iins td gnfp
fde`f ediiucltlns liprdvn prn7c`t`f `ca anflvnry e`rn' `ca td prnvnct@$L$U.
[nedjclslcj `fsd tgn jrdwlcj prnv`fncen do ucw`ctna prnjc`cey
`ca snu`ffy tr`csilttna alsn`sns `idcj ydutg' tgn `adfnsenct
edipdcnct w`s lctnjr`tna lctd tgn prdjr`iin lc ujust +,,4. $c %4 do
tgn vlff`jns `fdcj tgn plpnflcn `rn`' tr`lclcj prdjr`iins lc snwlcj'
nfnetrle`f n!ulpinct rnp`lr `ca k`sle nfnetrle`f wlrlcj wnrn prdvlana td
ourtgnr liprdvn tgn flvnflgdda do tgn pndpfn.
:nslans tgnsn prd;nets' tgn nt`juc "rdjr`iin `fsd dnrs
ediputnr tr`lclcj td ucanrprlvlfnjna eglfarnc `ca ydutg' n!ulpplcj tgni
wltg s2lffs tg`t `rn nssnctl`f odr pursulcj gljgnr naue`tldc `ca sneurlcj `
;dk.
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7/25/2019 Assignment | Accounting Theory
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Qd nipdwnr wdinc td liprdvn tgnlr flvns' tgny `fsd lipfninctna tgn
`wc Ilerd70c`celcj "rdjr`iin wgnrn wdinc `rn jlvnc 0c`cel`f
`sslst`cen td ruc si`ff kuslcnssns.
0;. Ud!t& U!a`c
"1Q[98U ntncana suppdrt odr segddf rnourklsginct prd;nets lc
*uk`' Udutg Uua`c. $c `aaltldc td sdin rnstdr`tldc wdr2 odr snfnetna
segddfs' "1Q[98U `fsd suppflna tgn segddfs wltg cnw t`kfns' ans2s `ca
eg`lrs odr stuancts `ca tn`egnrs. Qd usgnr lc tgn cnw `e`anile yn`r lc
Udutg Uua`c' "1Q[98U `fsd alstrlkutna cnw segddf k`js `ca st`tldcnry
ucanr tgn :`e27Qd7Uegddf prdjr`iin. Idrn tg`c %'K,, stuancts rnenlvna
`sslst`cen ucanr tgls prd;net.
$c tgn Uua`c' "1Q[98U dcjdlcj ediiuclty prdjr`iins
edctlcuna td j`lc idinctui lc tgn yn`r ucanr rnvlnw. Qgn "1Q[98U
Idklfn #lkr`ry g`s rn`egna B4 segddfs' up ordi 33 lc tgn prnvldus yn`r
`ca g`s sprn`a tgn ;dy do rn`alcj td B5',,, stuancts' up ordi BB',,, `
yn`r n`rflnr.
$ipdrt`ct do Edrpdr`tn Udel`f [nspdcslklflty
0. EU[ ` '!lcn tr`tnj5.
Edrpdr`tn Udel`f [nspdcslklflty ls `c lipdrt`ct kuslcnss str`tnjy
kne`usn' wgnrnvnr pdsslkfn' edcsuinrs w`ct td kuy prdauets ordi
edip`clns tgny trust' suppflnrs w`ct td odri kuslcnss p`rtcnrsglps wltg
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edip`clns tgny e`c rnfy dc/ nipfdynns w`ct td wdr2 odr edip`clns tgny
rnspnet/ `ca 8J9s' lcern`slcjfy' w`ct td wdr2 tdjntgnr wltg edip`clns
snn2lcj on`slkfn sdfutldcs `ca lccdv`tldcs lc `rn`s do ediidc edcenrc.
;. Lc(rn`lcj Rrd7t`'lflt5
$t ls jncnr`ffy gnfa tg`t edrpdr`tn sdel`f rnspdcslklflty edufa lcern`sn
edip`cy prd0ts `ca tgus idst f`rjn edip`clns `rn `etlvnfy ncj`jna lc
lt. :ut onw nneutlvns `ca i`c`jnrs `rn `w`rn do tgn rnsn`reg dc tgls
lipdrt`ct suk;net.
Idst nneutlvns knflnvn tg`t EU[ e`c liprdvn prd0ts. Qgny ucanrst`ca
tg`t EU[ e`c prdidtn rnspnet odr tgnlr edip`cy lc tgn i`r2ntpf`en wgleg
e`c rnsuft lc gljgnr s`fns' ncg`cen nipfdynn fdy`fty `ca `ttr`et knttnr
pnrsdccnf td sust`lc`klflty lssuns i`y fdwnr edsts `ca liprdvn
nOelncelns `s wnff.
#. Lc(rn`lcj d(lnt5 nf,`rn
EU[ i`y `fsd liprdvn tgn wnfo`rn do tgn sdelnty. 8dw' edip`clns `rn
edcenrcna `kdut sdelnty
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7/25/2019 Assignment | Accounting Theory
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+. Knttnr ni"fd5nn idr`fn `ca "rda!(tl1lt5
Qgrdujg edrpdr`tn sdel`f rnspdcslklflty' lcalvlau`fs e`c rn`fl-n tgnlrpnrsdc`f v funs tgrdujg tgnlr kuslcnss. Qgny onnf jrn`tnr fnvnfs do
`eglnvninct `ca `rn edc0anct tg`t tgnlr wdr2 ls lipdrt`ct odr tgnlr
ediiuclty `ca tgn wdrfa. Qgny npnrlncen onwnr rnjrnts. Qgny onnf
neltna jdlcj td wdr2 n`eg a`y `ca wdufa cnvnr eg`r`etnrl-n lt `s tnaldus
`ca ucrnw`ralcj. Edrpdr`tn sdel`f rnspdcslklflty e`c kn ` sduren do
pnrsdc`f prlan' `ca ` w`y td i`2n wdr2 lctnrnstlcj `ca lipdrt`ct.
%3
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Edcefusldc
$c tnris do Edrpdr`tn Udel`f [nspdcslklflty `etlvltlns' "1Q[98U ls
adlcj wnff' kut lt odeusns idrn dc cdc7alrnet `etlvltlns. $c dranr td knedin
sust`lclcj edrpdr`tldc' "1Q[98U sgdufa st`rt pr`etlelcj Mrn`fF Edrpdr`tn
Udel`f [nspdcslklflty ky rnauelcj `ca stdpplcj ncvlrdcinct`f a`i`jn
e`usna ky lts dpnr`tldcs `ca `etlvnfy snn2s rncnw`kfn `ca sust`lc`kfn
ncnrjy sdurens. $c dranr td idvn lctd sust`lclcj pg`sn' "1Q[98U iust
0rst trn`t tgn ncvlrdcinct `s lts an0cltn st`2ngdfanr.
%B
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7/25/2019 Assignment | Accounting Theory
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[N
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7/25/2019 Assignment | Accounting Theory
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@RRNCAL8
%. "rdjr`i :`2tl "ncalal2`c "ntrdc`s
%5
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7/25/2019 Assignment | Accounting Theory
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+. 8`tldc`f Edcsuinr E`ip`ljc
%K
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7/25/2019 Assignment | Accounting Theory
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6. Nnipnc Nnc fl c`2 Nlt`
3. U`g`k`t "ncalal2`c "ncenj`g`c `a`g (""`) "1Q[98U
%&
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7/25/2019 Assignment | Accounting Theory
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B. "rdjr`iin do Unctug`c @`r`p`c "1Q[98U
+,
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4. "rdjr`iin do Unctug`c N`slg "1Q[98U
+%
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7/25/2019 Assignment | Accounting Theory
22/25
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7/25/2019 Assignment | Accounting Theory
23/25
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7/25/2019 Assignment | Accounting Theory
24/25
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7/25/2019 Assignment | Accounting Theory
25/25