The Impact of Inventory Valuation Methods on Corporate Financial Reports.

Business students are generally introduced to LIFO and FIFO in their first accounting course. However, that introduction generally focuses exclusively on computing ending inventory and cost of goods sold.  Students are rarely challenged to compute or analyze the impacts of LIFO and FIFO on the income statement, balance sheet, or cash flow statement.  This paper presents a hypothetical case designed to provide a framework within which students can compute, analyze, and discuss the financial statement impacts and economic impacts of choosing one or the other of these accounting methods.  The questions in this case also address the effects of this choice on financial indicators like liquidity ratios, the impacts of each method on quality of earnings, and the potential impacts of IFRS convergence on companies that are currently using LIFO.One important feature of this case is its adaptability to support a variety of learning outcomes in different courses.  This flexibility results from making the questions posed in the case as independent of each other as possible.  That independence allows a professor to select only the questions that support the learning outcomes for that professor’s specific course.  The teaching notes discuss in detail possible course applications and uses of this case

Penyusunan Laporan Keuangan Pada CV Dewa Berbasis Standar Akuntansi Keuangan Mikro, Kecil dan Menengah (SAK EMKM)

Muhammad Hildan Raseka, 2022, Preparation of Financial Statements at CV Dewa Based on Micro, Small and Medium Financial Accounting Standards (SAK EMKM).Financial statements are reports that show conditions and provide financial information at this time or within a certain period. This study aims to facilitate MSMEs in compiling financial reports in accordance with SAK EMKM.The purpose of this study is to find out how the preparation of financial statements that have been made by CV Dewa and what obstacles are faced in preparing financial statements based on SAK EMKM. This research uses a qualitative descriptive approach with a case study method, for data collection is carried out by field research and literature.From the results of calculations using the Dean J. Champion formula, it shows that the preparation of financial statements is 100% (very appropriate), profit and loss statements are 100% (very appropriate), notes to financial statements are 0% (not appropriate).The conclusion in this study, the notes on the financial statements are not in accordance with the provisions of SAK EMKM because CV Dewa did not compile notes on the financial statements. Meanwhile, CV Dewa statement of financial position has not recorded current accounts, deposits and inventories

Tapol bulletin no, 3, January 1974

Contents: Tapol strongly disapproves of Queen's visit to Indonesia -- Campaign activities during December IGGI meeting -- Campaign for the release of imprisoned MPs, Australian MPs, TU and Church Leaders' statement -- Demonstrations and arrests during PM Tanaka's visit -- Tapols dying of starvation in Indonesia -- KOPKAMTIB is unconstitutional says Indonesian Lawyer -- A glimpse of conditions on Buru -- President Suharto's letter to Pramudya Ananta Tur -- Purge of all category C government employees -- Lawyers, students and professors arrested in new wave of repression -- Accused exposes torture in military detention centrre -- Amnesty International Report on torture in Indonesia -- The tapols, case notes: Mrs Siti Mudigdio, MP ; Njoman S. Pendit, writer and translato

On the cohomology of pseudoeffective line bundles

The goal of this survey is to present various results concerning the cohomology of pseudoeffective line bundles on compact K{\"a}hler manifolds, and related properties of their multiplier ideal sheaves. In case the curvature is strictly positive, the prototype is the well known Nadel vanishing theorem, which is itself a generalized analytic version of the fundamental Kawamata-Viehweg vanishing theorem of algebraic geometry. We are interested here in the case where the curvature is merely semipositive in the sense of currents, and the base manifold is not necessarily projective. In this situation, one can still obtain interesting information on cohomology, e.g. a Hard Lefschetz theorem with pseudoeffective coefficients, in the form of a surjectivity statement for the Lefschetz map. More recently, Junyan Cao, in his PhD thesis defended in Grenoble, obtained a general K{\"a}hler vanishing theorem that depends on the concept of numerical dimension of a given pseudoeffective line bundle. The proof of these results depends in a crucial way on a general approximation result for closed (1,1)-currents, based on the use of Bergman kernels, and the related intersection theory of currents. Another important ingredient is the recent proof by Guan and Zhou of the strong openness conjecture. As an application, we discuss a structure theorem for compact K{\"a}hler threefolds without nontrivial subvarieties, following a joint work with F.Campana and M.Verbitsky. We hope that these notes will serve as a useful guide to the more detailed and more technical papers in the literature; in some cases, we provide here substantially simplified proofs and unifying viewpoints.Comment: 39 pages. This survey is a written account of a lecture given at the Abel Symposium, Trondheim, July 201

Blaze Manufacturing: An Ethical Analysis

Students frequently have difficulty systematically analyzing ethical situations.  They tend to respond to situations by indicating that a particular action is “just not right.”  This case uses the IMA Statement of Ethical Professional Practice as a framework for analyzing and resolving ethical conflict.  The case is based on cost/managerial accounting and is appropriate for late in a managerial accounting course or early in a junior level cost accounting course. The case involves cost analysis, and it examines gross margin versus contribution margin as tools for analyzing product profitability.  It also challenges the student to examine the behavior of several of the main characters from an ethical point of view and to examine pathways for resolving ethical conflicts.  Suggested solutions, additional discussion, and teaching notes are provided.  The story is based on a real situation with a privately held company.  Details have been changed to protect the identity of the persons and companies involved

EVALUASI PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) DALAM PENYAJIAN LAPORAN KEUANGAN BANK PERKREDITAN RAKYAT (Studi Kasus Pada Perumda BPR Bank Brebes)

ABSTRAC Nuke Sukma Maharani, 2020, Evaluation of the Application of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in Presentation of Financial Reports of Rural Credit Banks (Case Study on Perumda BPR Bank Brebes) Bank Indonesia has allowed BPR to use SAK ETAP in preparing financial statements. The purpose of this study was to determine whether the financial statements of Perumda BPR Bank Brebes were in accordance with SAK ETAP. This type of research used by researchers is descriptive-comparative. Comparative descriptive research is conducted by collecting, analyzing, and comparing the presentation of BPR financial statements with SAK ETAP. Data obtained by observing, documenting, and interviewing. The data analysis method used in the study is comparative descriptive analysis. The technique used by researchers to test the validity of the data is, using source triangulation techniques. The results of the study indicate that the Perumda BPR Bank Brebes financial statements are in accordance with SAK ETAP and PA-BPR. This is proven, BPR present financial statements in accordance with SAK ETAP, namely the balance sheet, income statement, cash flow statement, and notes to the financial statements. Although the BPR has not yet presented a statement of changes in equity directly, there are journals relating to the statement of changes in equity. Keywords: Financial Statements, SAK ETAP, BPR, PA-BP

Preservice Secondary School Mathematics Teachers\u27 Current Notions of Proof in Euclidean Geometry

Much research has been conducted in the past 25 years related to the teaching and learning of proof in Euclidean geometry. However, very little research has been done focused on preservice secondary school mathematics teachers’ notions of proof in Euclidean geometry. Thus, this qualitative study was exploratory in nature, consisting of four case studies focused on identifying preservice secondary school mathematics teachers’ current notions of proof in Euclidean geometry, a starting point for improving the teaching and learning of proof in Euclidean geometry. The unit of analysis (i.e., participant) in each case study was a preservice mathematics teacher. The case studies were parallel as each participant was presented with the same Euclidean geometry content in independent interview sessions. The content consisted of six Euclidean geometry statements and a Euclidean geometry problem appropriate for a secondary school Euclidean geometry course. For five of the six Euclidean geometry statements, three justifications for each statement were presented for discussion. For the sixth Euclidean geometry statement and the Euclidean geometry problem, participants constructed justifications for discussion. A case record for each case study was constructed from an analysis of data generated from interview sessions, including anecdotal notes from the playback of the recorded interviews, the review of the interview transcripts, document analyses of both previous geometry course documents and any documents generated by participants via assigned Euclidean geometry tasks, and participant emails. After the four case records were completed, a cross-case analysis was conducted to identify themes that traverse the individual cases. From the analyses, participants’ current notions of proof in Euclidean geometry were somewhat diverse, yet suggested that an integration of justifications consisting of empirical and deductive evidence for Euclidean geometry statements could improve both the teaching and learning of Euclidean geometry

Enterprise Architecture Specification Case Study

A graduate course in enterprise architecture had a team project component in which a real-world business case, provided by an industry sponsor, formed the basis of the project charter and the architecture statement of work. The paper aims to share the team project experience on developing the architecture specifications based on the business case of an accountable health care organization. Students collaborated as a team in various roles to develop the architecture specifications for a new business initiative of the sponsoring organization, XYZ ACO. The teaching case describes the case study approach and the architecture approach adopted for the architecture process, and is accompanied by Teaching Case Notes which provide a selection of the models developed by members of the project team towards the architecture specifications. The course started with coverage of enterprise architecture theory, best practices and standards, and the team project gave students the opportunity to apply their theoretical knowledge and “learn by doing”. Students were challenged to interpret the business case, the project charter and project requirements, and each team member was allocated an architecture viewpoint and a role to play. The Teaching Case presents a summary of the team project and the lessons learned in performing the project