Accounting research is carried out each by academic researchers and working towards accountants. A doctorate is required in order to pursue a career in accounting academia, for example to work as a college professor in accounting.
Topics embody auditing requirements, proof, audit planning and documentation, materiality and risk, internal management, statistical instruments, and the general audit plan and program. This course examines dilutive securities and earnings per share, investments, revenue recognition, accounting for earnings taxes, leases, changes and errors, and the statement of money flows. This course examines the conceptual framework of accounting, money vs. accrual accounting, the income statement and steadiness sheet, time value of money, money, receivables, and stock. This course offers an introduction to managerial accounting and covers varied elementary concepts relating to the accounting setting. Topics embrace cost concepts and allocation, quick-term and long-time period monetary assets, current and lengthy-term liabilities, contributed capital, stockholder equity, and … Read More