The purpose of the study was to find out the correlation between accounting systems of Small and Micro Enterprises and tax revenue assessment. The study was be based on descriptive research survey using questionnaires and interviews as main tools to gather both primary and secondary data to establish the correlation between sound financial record…

The Inspector General Act of 1978 (Public Law 95-452), as amended, requires that the Inspector General report semiannually to the Congress on the activities of the Office of Inspector General (OIG) during the 6-month periods ending March 31 and September 30. This Semiannual Report presents the activities and accomplishments of the U.S. Department…

Cognitive load theory (CLT) has rarely been applied in the area of financial accounting. This research demonstrates that by using CLT, financial accounting and reporting can benefit in the areas of teaching and decision making. The CLT indicates that by reducing the load of complex concepts in the working memory, a more efficient result is…

In her 2011 article "Towards a 'scholarship of teaching and learning': The individual and the communal journey," Ursula Lucas calls for more critical reflection on individual teaching experiences and encourages sharing such experiences with the wider academy. In this spirit Gary Entwistle reflects upon his experiences teaching financial…

As social issues increase, so does the scope of corporate social responsibility (CSR). Companies are expanding their CSR activities and making the terminology used to describe them more specific. This study compares website content of "Fortune" 500 companies in 2015 with content collected in 2011. Traditionally, two CSR issues have been…

The purpose of the U.S. Department of Education's (Department's) fiscal year (FY) 2021 "Agency Financial Report" (AFR) is to inform Congress, the President, other external stakeholders, and the American people on how the Department used the federal resources entrusted to it to advance the mission of the Department to promote student…

This paper describes the current state of governance and reforms of Indonesia's higher education system. It seeks to identify the impact of and the constraints on the national higher education reform agenda with respect to institutional autonomy for public universities. Under the prevailing government regulations, 11 public universities have been…

Experienced managers know that cash affects virtually every aspect of a company's strategy and operations. Business students and new managers, however, sometimes lose sight of the importance of cash amidst the details of accrual-based accounting courses, formula-based finance courses, and production-based management courses. We therefore use…

The objectives of the audit were to determine whether the Puerto Rico Department of Education (Puerto Rico): (1) submitted complete, accurate, and reliable Adult Education program performance data to the U.S. Department of Education (Department); (2) ensured that Adult Education program funds were used in accordance with applicable Federal and…

The Annual Service Plan Report is designed to meet the requirements of the "Budget Transparency and Accountability Act" (BTAA), which sets out the legislative framework for planning, reporting and accountability for Government organizations. Under the BTAA, the Minister is required to report on the actual results of the ministry's…

The indirect method for preparing the statement of cash flows, as described in many standard textbooks, involves an item-by-item approach, telling you to add to or subtract from the net income, the increases or decreases in the balance sheet items, such as accounts payable or accounts receivable. Many business students, especially at the…

The purpose of the present study was to explore whether professional skepticism can be learned in a classroom setting, an issue that has received scant attention in the prior literature. A questionnaire was administered to students enrolled either in the accounting program or in the business administration program of a large college in China. The…

Many students ignore or underappreciate the important role that financial and accounting considerations have on the formulation and implementation of realistic and ultimately effective strategies. This article describes an exercise that helps build the ability to integrate strategic thinking with financial analysis. Its purpose is to help students…

This report informs The Hon Alan Tudge MP, Minister for Education and Youth; the Parliament of Australia; the Australian higher education community; and the general public about the performance of the Tertiary Education Quality and Standards Agency (TEQSA or the agency) during the financial year ending 30 June 2021. Prepared according to…

This paper presents an instructional case based on the 2001 annual report of the Campbell Soup Company (CPB). During that year, CPB's shareowners' equity went from a surplus of USD137 million to a deficit of USD247 million. The analysis will allow students to determine that the change resulted from borrowing to purchase treasury stock. Students…