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Management accountants may or mayn't be CPAs. If a management accountant passes an examination prepared and graded by the Institute of Certified Management Accountants (ICMA) and meets certain other needs they become Certified Management Accountants (CMAs). The ICMA is an associate of the Institute of Management Accountants an organization primarily consisting of management accountants employed in private industry. A career in management accounting is able to be very challenging and rewarding. A lot of management accountants specialize in one particular area of accounting. For instance some may specialize in measuring and controlling costs others in budgeting the development of plans for future operations and still others in financial accounting and reporting. Numerous management accountants become specialists in the design and installation of computerized accounting systems and other management accountants are internal auditors who conduct internal audits. They make sure that the company's divisions and departments follow the policies and procedures of management. This is last group of management accountants may earn the designation of Certified Internal Auditor (CIA). The Institute of Internal Auditors (IIA) awarded the CIA certificate to accountants later than they have successfully completed the IIA examination and met certain other requirements. Lots of accountants including CPAs work in governmental and other not-for-profit accounting. They have fundamentally the same educational background and training as accountants in public accounting and management accounting.
Q. Example of Income statement of a merchandising firm? To recapitulate the more important relationships in the income statement of a merchandising firm in equation form -
Case Study Labor standards Geeta & Company has experienced increased production costs. The primary area of concern identified by management is direct labor. The compa
“Ledger is said to be the principal book entry and the transactions can even be directly entered into the ledger account.”
Q. What is Passage of title in transpotation? Passage of title is a term that point to the transfer of the legal ownership of goods. Title to the goods usually passes from sell
Numbers and measurements are the language of business. Organizations look at results, expenses, quality levels, efficiencies, time, costs, etc. What measures does your department
FINANCIAL STATEMENT ANALYSIS Following the preparation of the Financial Statements, they are examined by the business for the reason of analyzing the presentation of the compan
Q. Describe about adjunct account? The Transportation-In account files the inward freight costs of acquiring merchandise. Transportation-In is an adjunct account in that it is
Q. What is Net realizable value? Companies must not carry goods in inventory at more than their net realizable value. Net realizable value is the approximate selling price of a
Preparing financial statements for a merchandising business (The statements are completed in this order.) 1. Income Statement (contains only expenses and revenue and show
Complete a descriptive analysis of the following data elements in the Organizational Assessment Study dataset. Use appropriate graphical tools and descriptive statistics to charact
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