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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.
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
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.
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
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".
Activity-based costing was first clearly defined in 1987 by Robert S. Kaplan and W. Bruns as a chapter in their book Accounting and Management: A Field Study Perspective. [8] They initially focused on manufacturing industry where increasing technology and productivity improvements have reduced the relative proportion of the direct costs of ...
Free Cash Flow Projections: Projections of the amount of Cash produced by a company's business operations after paying for operating expenses and capital expenditures. [1] Discount Rate: The cost of capital (Debt and Equity) for the business. This rate, which acts like an interest rate on future Cash inflows, is used to convert them into ...
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 ...