ESSAYS -
LIST OF AVAILABLE ESSAYS ...
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Internal Control
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5 pages in length. This exceptional research paper examines the nature and importance of a system of internal control within an organization. The detailed procedures adopted by an enterprise to control its operations are collectively termed its system of internal control. As a firm grows, management finds it necessary to delegate authority as well as to place more reliance on the accounting system in controlling operations. Activities such as motion and time study, quality control and statistical analysis are in a broad sense elements of internal control. The term internal check is used to refer to the portion of internal control related to the accounting system. Bibliography lists 4 sources.
Filename: JGAincon.doc

Internal Controls
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This 5 page paper examines internal control programs, what they are, what makes them effective, how they may materialize and the impact that the impact the Sarbanes-Oxley Act may have on internal controls. The bibliography cites 6 sources.
Filename: TEintcontrol.rtf

INTERNAL CONTROLS, AUDITING AND SARBANES-OXLEY
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This 5-page paper discusses overall concepts of financial internal controls and the impact of Sarbanes-Oxley on those controls. Bibliography lists 4 sources.
Filename: MTintcon.rtf

Internal Rate of Return
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This 4 page paper describes what is meant by the internal rate of return (IRR), how it is used, its' advantages and strengths along with its' Disadvantages and weaknesses. IRR is also compared to net present value (NPV). The bibliography cites 7 sources.
Filename: TEIntRRn.rtf

International Accounting Convergence; IFRS and US GAAP
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This 6 page paper examines the potential of international accounting standards considering the advantages and disadvantages of harmonisation and the specific challenges and barriers that exist preventing the US from adopting International Financial Reporting Standards (IFRS). The paper start of a general overview of the implications for harmonisation and then considers the specific difficulties the US would face moving from a rules-based system to a principles-based system. The bibliography cites 6 sources.
Filename: Teacconverg.rtf

International Accounting Questions
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This 12 page paper is written in three parts. The first part looks at how UK GAAP accounting policies have impacted on the accounts of Signet PLC, the second part examines the changes that the McDonalds Corporation would have to make to comply with UK GAAP. The third part of the paper explains what transfer payments are and how they maybe used to gain tax advantages by international companies. The bibliography cites 15 sources.
Filename: TEinGAAP.rtf

International Accounting Standards
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This 10 page paper looks at the benefits and difficulties for the adoption of international accounting standards where there is already a strong accounting regime in place. The paper discusses the way general changes may be needed and considers the reasons for international accounting standards. The bibliography cites 10 sources.
Filename: TEAUIAFS.rtf

International Accounting Standards - Enron And Worldcom
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A 16 page paper that begins by explaining how accounting standards came to be adopted in the United States in the first place, including the establishment of AICPA, SEC, GAAP and FASB. The essay then discusses the International Accounting Standards (IAS). Four specific standards are outlined: IAS 1, 24, 27, and 31 because they apply to the events at Enron and WorldCom, which are reported in the second part of this paper. The writer concludes that while the IAS Standards had no effect on Enron and WorldCom, these two companies had a very definite effect on IAS. Bibliography lists 14 sources.
Filename: PGias.rtf

International Accounting Standards After Enron And WorldCom
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This 16 page paper discusses three questions. First, what happened at Enron and WorldCom? What went wrong? Data are included in this section. The second issue has to do with the accounting standards and discusses the SEC, FASB, GAAP and auditing committees. The last section in the paper talks about the changes in international accounting standards since Enron and WorldCom. Discussion includes the International Accounting Standards Board and examinations that are taking place in the European Union and in the United Kingdom. The position of the U.S. in terms of international standards is also presented. Bibliography lists 12 sources.
Filename: PGenstw.rtf

INTERNATIONAL ACCOUNTING STANDARDS AND GAAP
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This 3-page paper compares and constrasts IFRS and US GAAP standards. Bibliography lists 4 sources.
Filename: MTiasciasc.rtf