Accounting Field / Computer Technology
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The utilization of computers in different areas of accounting are discussed in this 6 page paper. Companies that utilize technology to make quick money in the tax preparation business are noted as well as career paths in large businesses. Bibliography lists 7 sources.
Filename: Taxtech.wps

Accounting for Discretionary Costs with Specific Attention on Research and Development
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This 6 page paper examines issues related with discretionary costs, paying particular interest to research and development costs. The writer discusses what they are and how they occur as well as how they are accounted for, looking at their treatment as either operational costs or capitalized costs. The bibliography cites 5 sources.
Filename: TERDcosts.rtf

Accounting for Employee Stock Option Schemes
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Employee stock options schemes are not cost free to the employer. However, under certain circumstances employers did not have to account for costs in the accounts. This 7 page paper considers how and why employee stock options schemes were used and accounted for and considers the impact of FASB 123 which introduced the concept of the fair value method accounting for employee stock options as the preferred method above ARP 25 which had out forward the intrinsic value method. The paper also considered the impact and likely result of FASB 123 (R). Real company figures are used to illustrate the differences. The bibliography cites 7 sources.
Filename: TEfasb123.rtf

Accounting for Equity Investment Securities
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5 pages. This research paper is an informational tool on the topic of accounting for equity investment securities held as assets with emphasis on recognition, decognition and holding of the securities. These will be described in detail regarding the accounting for equity investment securities before the existence of SFAS 115. Bibliography lists 5 sources.
Filename: JGAsfas1.rtf

Accounting for Goodwill
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A 3 page paper discussing the audit approach for a case in which a company seeks to overstate assets and disguise a loss on discontinued operations. The paper uses FASB Statements No. 141 and 142 to conclude that details need to be disclosed and that the auditor must issue a qualified or adverse opinion if it is not. Bibliography lists 5 sources.
Filename: KSacctGdwl.rtf