By Jane O. Burns, Belverd E. Needles
Accounting perform, even if in enterprise or govt, is extra dynamic, extra advanced, and addresses a much wider array of concerns than it did as low as 5 years in the past. major and fast social, political, technological and financial alterations are happening on the planet economic climate and it really is more and more regarded that accountants in all nations play a key function within the technique of monetary improvement. Accounting schooling is present process a radical overview on a global foundation and significant advancements are happening to provide caliber accounting schooling that could continue speed with dynamic international switch. This ebook offers an updated view of the kingdom of accounting schooling in the course of the global and focusses at the international demanding situations dealing with accounting schooling as we technique the millennium. This e-book is geared toward teachers attracted to accounting schooling; libraries with accounting programmes; accounting companies and experts
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Additional info for Accounting Education for the 21st Century. The Global Challenges
It was adopted in Russia in December 1 9 9 1 . B a l a n c e sheets and i n c o m e statements are drawn up, based on the chart of accounts. The objective of these financial reports is to provide information about the financial position and performance for a given period. T h e financial reports must fully reflect the results of all economic operations, as well as the availability of cash, fixed assets, and inventory. What is needed most of all is the development of a sound theoretical base for Soviet accounting, a conceptual framework that should contain fundamental concepts and assumptions capable of guiding the setting of standards for financial reporting and managerial decision making.
Once the Chinese side has built up familiarity with the programme, it will be better placed to produce the material (or elements from it) locally. In due course, it may be appropriate to translate certain modules of the material for specific teaching and learning applications. The ACCA has begun the process of translation (with adaptation to the local environment) in a number of other countries, and so is acquiring experience of what is involved in this process. EVALUATION OF THE PROJECT: SOME PROBLEMS ...
Many universities are now providing adult school programmes for adults who already have a job. These programmes range from those leading to a 27 bachelor's degree to other short-term, specially designed programmes. All applicants must hold a job relating to the specialities they study. Other forms of adult education include radio broadcasting and television colleges, correspondence colleges, factory-run colleges for staff and workers, rural colleges for country people, management cadres colleges, etc.
Accounting Education for the 21st Century. The Global Challenges by Jane O. Burns, Belverd E. Needles