Internal accounting controls govern your financial system. "Management is responsible for developing and maintaining effective internal control," reports the U.S. Whitehouse Office of Management and ...

With all of the media coverage on the Sarbanes-Oxley Act, small-business owners might think that implementing an internal control is more expensive and troublesome than it is worth. While a small ...

Financial reports always look certain and objective. After all, they’re filled with cold hard numbers, right?

A control account is used in bookkeeping and accounting to efficiently consolidate balances for summary and reporting purposes. They are a core accounting tool that aids ledger integrity and financial ...

It stands to reason that accounting areas that are highly subjective and complex also are prone to fraud, errors, and breakdowns in internal controls. A recent study discovered challenges in these ...

The Financial Accounting Standards Board issued a proposed accounting standards update Wednesday to improve accounting guidance for arrangements between entities under common control. The proposed ASU ...

Prof Wim Van der Stede OLD 2.18, supported by various professors who teach blocks of materials on the course. This course is available on the CEMS Exchange, Global MSc in Management, Global MSc in ...

(Reuters) - Wal-Mart Stores Inc (WMT.N) said it found a "material weakness" in its controls over accounting for leases, which allowed for misapplication of accounting standards related to ...

This course is compulsory on the MSc in Accounting, Organisations and Institutions. This course is available on the CEMS Exchange, Global MSc in Management, Global MSc in Management (CEMS MIM), Global ...

Sept 10 (Reuters) - Wal-Mart Stores Inc said it found a "material weakness" in its controls over accounting for leases, which allowed for misapplication of accounting standards related to ...