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  2. List of corporate collapses and scandals - Wikipedia

    en.wikipedia.org/wiki/List_of_corporate...

    After 3 years, both banks were put into bankruptcy, a new nationalized bank was created and the assets of the two bankrupt banks and the bank accounts of local account holders were transferred to the new bank and the local depositors were made whole by stealing about $180 million of money belonging foreign depositors, who lost their entire savings.

  3. South Asian Journal of Business and Management Cases

    en.wikipedia.org/wiki/South_Asian_Journal_of...

    The South Asian Journal of Business and Management Cases is a peer-reviewed academic journal that provides a space for high quality original teaching cases, research or analytical cases, evidence-based case studies, comparative studies on industry sectors, products, and practical applications of management concepts.

  4. South African Institute of Chartered Accountants - Wikipedia

    en.wikipedia.org/wiki/South_African_Institute_of...

    An AGA (SA) is a highly skilled accountant who has completed both a SAICA-accredited BCom degree and SAICA accredited training programme. AGAs operate in a broad range of varied work activities, most of which are complex and non-routine. Core areas include: Financial accounting and reporting; Managerial accounting and financial management; Taxation

  5. Association of Chartered Certified Accountants - Wikipedia

    en.wikipedia.org/wiki/Association_of_Chartered...

    Paper 5- Financial Accounting Paper 6- Laws, Ethics & Governance Paper 8- Cost Accounting and Financial Management Paper 10- Cost and Management Accountancy Paper 12- Company Accounts and Audit Final: Paper 14- Advanced Financial Management Paper 15- Business Strategy and Strategic Cost Management Paper 17- Strategic Performance Management

  6. Double-entry bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Double-entry_bookkeeping

    The purpose of double-entry bookkeeping is to allow the detection of financial errors and fraud. For example, if a business takes out a bank loan for $10,000, recording the transaction in the bank's books would require a DEBIT of $10,000 to an asset account called "Loan Receivable", as well as a CREDIT of $10,000 to an asset account called "Cash".

  7. Final accounts - Wikipedia

    en.wikipedia.org/wiki/Final_accounts

    The preparation of a final accounting is the last stage of the accounting cycle. It determines the financial position of the business. Under this, it is compulsory to make a trading account, the profit and loss account, and balance sheet. The term "final accounts" includes the trading account, the profit and loss account, and the balance sheet.

  8. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). [1] They constitute a standardised way of describing the company's financial performance and position so that company financial statements are understandable and ...

  9. Accounting research - Wikipedia

    en.wikipedia.org/wiki/Accounting_research

    Accounting research is carried out both by academic researchers and by practicing accountants.Academic accounting research addresses all areas of the accounting profession, and examines issues using the scientific method; it uses evidence from a wide variety of sources, including financial information, experiments, computer simulations, interviews, surveys, historical records, and ethnography.