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  • Rutgers Accounting Web | RAW
    Levine Inventories I Intermediate Accounting I Levine Inventories II Intermediate Accounting I Levine Dollar Value LIFO I Intermediate Accounting I Levine Dollar Value LIFO II Introduction to Managerial Accounting Managerial Accounting Victoria Chiu Class 1 Chapter 16 Managerial Accounting Victoria Chiu Class 2 Chapter 16 Managerial Accounting Victoria Chiu Class 3 Chapter 17 Managerial Accounting Victoria Chiu Class 4 Chapter 17 Managerial Accounting Victoria Chiu Class 5 Chapter 17 18 Managerial Accounting Victoria Chiu Class 6 Chapter 19 Managerial Accounting Victoria Chiu Class 7 Chapter 19 Managerial Accounting Victoria Chiu Class 8 Chapter 19 Managerial Accounting Victoria Chiu Class 9 Chapter 20 Managerial Accounting Victoria Chiu Class 10 Chapter 20 Managerial Accounting Victoria Chiu Class 11 Chapter 21 Accounting China March 2012 March 10 2012 March 10 1 March 10 2 March 10 3 March 10 4 March 11 2012 March 11 1 March 11 2 March 11 3 March 11 4 March 13 2012 March 16 2012 March 16 1 March 16 2 March 16 3 March 17 2012 March 17 1 March 17 2 March 17 3 March 17 4 March 18 2012 March 18 1 March 18 2 March 24 2012 Gov t Not For Profit Accounting Gov t Not For Profit Accounting Irfan Bora 3 Major Categories of State or Local Gov t Gov t Not For Profit Accounting Irfan Bora Proprietary Funds Gov t Not For Profit Accounting Irfan Bora Expenses Revenues Gov t Not For Profit Accounting Irfan Bora Computerized Accounting Systems Gov t Not For Profit Accounting Irfan Bora General Capital Assets Gov t Not For Profit Accounting Irfan Bora Accounting for the Disposition of General Capital Assets Gov t Not For Profit Accounting Irfan Bora HW Solutions Gov t Not For Profit Accounting Irfan Bora Intro to Accounting for Gov t Not for Profit Orgs Gov t Not For Profit Accounting Irfan Bora Long Term Liabilities Gov t Not For Profit Accounting Irfan Bora Illustrative Transactions Term Bonds Debt Service Fund Gov t Not For Profit Accounting Irfan Bora Enterprise Funds Management Cost Accounting I Management Cost Accounting I Noel Cooperberg Cost Management Strategy Management Cost Accounting I Noel Cooperberg Implementing Strategies The Value Chain Balance Management Cost Accounting I Noel Cooperberg Basic Cost Management Concepts I Management Cost Accounting I Noel Cooperberg Basic Cost Management Concepts II Management Cost Accounting I Noel Cooperberg Basic Cost Management Concepts III Management Cost Accounting I Noel Cooperberg Job Costing Management Cost Accounting I Noel Cooperberg ABC Customer Profitability Analysis I Management Cost Accounting I Noel Cooperberg ABC Customer Profitability Analysis II Management Cost Accounting I Noel Cooperberg Cost Allocation Department Joint Products By Products I Management Cost Accounting I Noel Cooperberg Cost Allocation Department Joint Products By Products II Management Cost Accounting I Noel Cooperberg Strategy The Master Budget I Management Cost Accounting I Noel Cooperberg Strategy The Master Budget II Management Cost Accounting I Noel Cooperberg Operational Performance Measurement Sales Direct Cost Variance Role of Non Financial Performance Measures of Cost Management Cost

    Original URL path: http://accounting.rutgers.edu/ (2012-11-09)
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  • Continuous Auditing & Reporting Lab | RAW
    in CAR Lab The Rutgers Accounting Research Center aims to further research and creative teaching methods in accounting and information systems Its main emphasis is on the use of technology to support accounting teaching and decision making The RARC will develop a series of programs of sponsored research both into Accounting Theory practice and Applications of Technology Featured Research Continuous Data Level Auditing Business Process Based Analytic Procedures in an Unconstrained Data Environment Michael Alles Alexander Kogan Miklos Vasaehelyi Jia Wu Nov 2006 Assuring Homeland Security Continuous Monitoring Control and Assurance of Emergency Preparedness Michael Alles Michael Chumer Roxanne Hiltz Robb Klashner Alex Kogan Murray Turoff and Miklos Vasarhelyi Journal of Information Technology Theory and Application Special issue on Emergency Preparedness and Response Information Systems Jan 2004 Restoring Auditor Credibility Tertiary Monitoring and Logging of Continuous Assurance Systems Michael Alles Alex Kogan and Miklos Vasarhelyi International Journal of Accounting Information Systems 2004 Principles of Analytic Monitoring for Continuous Assurance Michael Alles Alex Kogan and Miklos Vasarhelyi Journal of Emerging Technologies in Accounting VO 1 1 2004 Feasibility and Economics of Continuous Assurance Michael G Alles Alexander Kogan Miklos A Vasarhelyi Spring 2002 Concepts in Continuous Assurance Miklos A Vasarhelyi 2002

    Original URL path: http://accounting.rutgers.edu/carlab (2012-11-09)
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  • Governance & Disclosure Lab | RAW
    13 2012 March 16 2012 March 16 1 March 16 2 March 16 3 March 17 2012 March 17 1 March 17 2 March 17 3 March 17 4 March 18 2012 March 18 1 March 18 2 March 24 2012 Gov t Not For Profit Accounting Gov t Not For Profit Accounting Irfan Bora 3 Major Categories of State or Local Gov t Gov t Not For Profit Accounting Irfan Bora Proprietary Funds Gov t Not For Profit Accounting Irfan Bora Expenses Revenues Gov t Not For Profit Accounting Irfan Bora Computerized Accounting Systems Gov t Not For Profit Accounting Irfan Bora General Capital Assets Gov t Not For Profit Accounting Irfan Bora Accounting for the Disposition of General Capital Assets Gov t Not For Profit Accounting Irfan Bora HW Solutions Gov t Not For Profit Accounting Irfan Bora Intro to Accounting for Gov t Not for Profit Orgs Gov t Not For Profit Accounting Irfan Bora Long Term Liabilities Gov t Not For Profit Accounting Irfan Bora Illustrative Transactions Term Bonds Debt Service Fund Gov t Not For Profit Accounting Irfan Bora Enterprise Funds Management Cost Accounting I Management Cost Accounting I Noel Cooperberg Cost Management Strategy Management Cost Accounting I Noel Cooperberg Implementing Strategies The Value Chain Balance Management Cost Accounting I Noel Cooperberg Basic Cost Management Concepts I Management Cost Accounting I Noel Cooperberg Basic Cost Management Concepts II Management Cost Accounting I Noel Cooperberg Basic Cost Management Concepts III Management Cost Accounting I Noel Cooperberg Job Costing Management Cost Accounting I Noel Cooperberg ABC Customer Profitability Analysis I Management Cost Accounting I Noel Cooperberg ABC Customer Profitability Analysis II Management Cost Accounting I Noel Cooperberg Cost Allocation Department Joint Products By Products I Management Cost Accounting I Noel Cooperberg Cost Allocation Department Joint Products By Products II Management Cost Accounting I Noel Cooperberg Strategy The Master Budget I Management Cost Accounting I Noel Cooperberg Strategy The Master Budget II Management Cost Accounting I Noel Cooperberg Operational Performance Measurement Sales Direct Cost Variance Role of Non Financial Performance Measures of Cost Management Cost Accounting I Noel Cooperberg Operational Performance Measurement Indirect Cost Variance Session XIV CA Research II Domain Models and Upcoming Audit Data Standards for Cloud Security Session VII Audit Data Standard Text Analytics Accounting Group Text Mining Tools 23rd WCARS RBS Newark November 4 5 2011 Domain Models and Upcoming Audit Data Standards for Cloud Security John Verver Local Guides to NJ NYC Mike Cangemi Session VII Audit Data Standard Session XIV CA Research II SessionVIII ASEC s Audit Apps Travel Info William Sinnett Mike Cangemi Seminar Schedule Fall 2012 Spring 2012 Fall 2011 Spring 2011 Fall 2010 Spring 2010 Summer 2010 Previous Seminars Fall 2009 Accounting Advisory Board Professional Dialogue Series Galileo Disclosure Model 1 Overview Problem Definition and Solution 1 1 The EBR Consortium and the Role of the Galileo Project 1 2 Back to Basics 1 3 Rethinking the Role of the Standard Financial Statements 1 4 The Role of Technology

    Original URL path: http://accounting.rutgers.edu/gdl (2012-11-09)
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  • Seminar Schedule | RAW
    for visiting scholars to receive feedback and expand their knowledge Each semester at 10 00am every Friday unless otherwise noted the accounting and information systems faculty and Ph D students meet in One Washington Park Newark or in the J

    Original URL path: http://accounting.rutgers.edu/forum (2012-11-09)
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  • Galileo Disclosure Model | RAW
    and a demand driven process perspective to radically transform the reporting environment for the 21st century Miklos A Vasarhelyi Rutgers University Michael Alles Rutgers University DISCLAIMER while this paper was developed under the work AICPA s Special Committee on the Enhanced Business reporting it does not represent in any form the official position of the AICPA or its committee It represents the opinions of its authors NOTE This is only

    Original URL path: http://accounting.rutgers.edu/gdl/Galileo (2012-11-09)
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  • 1. Overview: Problem Definition and Solution | RAW
    Definition and Solution 1 1 The EBR Consortium and the Role of the Galileo Project 1 2 Back to Basics 1 3 Rethinking the Role of the Standard Financial Statements 1 4 The Role of Technology 1 5 Paper Outline

    Original URL path: http://accounting.rutgers.edu/node/3 (2012-11-09)
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  • 1.1 The EBR Consortium and the Role of the Galileo Project | RAW
    one of the underlying questions confronting the Starr committee was an unanswerable one whether the malfeasance crisis could have been avoided if the improvements to financial accounting and reporting suggested in that earlier report had been implemented While these questions are mostly speculative the committee decided that the accounting profession by itself did not have the authority or the ability to create a new reporting model with its enormous societal consequences and so in order to bring about substantive change it transformed itself in July 2004 into a broader consortium of stakeholders in the financial reporting process The Enhanced Business Reporting Consortium EBRC describes itself as A Consortium of stakeholders collaborating to improve the quality integrity and transparency of information used for decision making in a cost effective time efficient manner The Star Committee under its Public Company Task Force had a set of work products that will serve as inputs to the EBRC These work products of the consortium were a set of sample reports that illustrate the kinds of enhanced disclosures that it advocates as necessary and useful for complex organizations in today s information economy and which serve as a starting point for further discussion By design the content of the first two sample reports are not especially radical As Paul Herring the chair of the Public Company Task Force wrote during the process that created these reports Formats that follow outlines that are already in general use in the business information supply chain are likely to gain faster acceptance than those that are new We will explore potential enhancements to the existing financial reporting format but will not consider wholesale re structuring of the financial statements By contrast the third sample report project labeled the Galileo project was the one that was meant to be far

    Original URL path: http://accounting.rutgers.edu/node/14 (2012-11-09)
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  • 1.2 Back to Basics | RAW
    in its books xxx m4 One explanation is that the write down related to the value of inventories that could be not sold by its suppliers in the value chain where Cisco had a contractual or moral obligation In particular during the e commerce boom Cisco had offered vendor financing to many dot com firms in exchange for sales contracts while signing contracts itself with downstream suppliers in anticipation of tight demand These obligations were not reflected anywhere in the financial reports Of course even granting these problems there was also the suspicion that the sheer magnitude of the write off resulted from the use of the well known tactic of the big bath in which all the bad news are anticipated in advance all at once thereby creating reserves to boost income in the future m5 m6 This example and the difficulty in disentangling its purpose are indicative of the difficulty that users face today with financial reports In fact the underlying accounting fails to account for the way in which the modern firm operates and for the intangible factors which underlie value creation or destruction Moreover managers are able to take advantage of the resulting ambiguity to act in their own best interest and not necessarily that of the firm or other stakeholders Most importantly this is not an example of outright fraud or audit failure but rather an example of what is arguably a far more compelling problem the systematic inability of the current financial reporting system to meet the needs of users to understand the ways in which complex organizations perform and to hold managers accountable This example also undermines one of the arguments in support of the current financial reporting system and against changes to that system the need to maintain comparability and consistency across firms in the ways in which they account But even strict rules such as those that apply to inventory valuation or special purpose entities is no guarantee that firms will apply those rules in the same way given the underlying ambiguity about what is being measured This is really an argument for more information disclosure to enable stakeholders to better discern the purpose and meaning of specific business activities Other examples of the difficulties posed by the existing financial reporting system are reflected in many of the recent scandals as the prosecution of the perpetrators did not deal directly with the core malfeasance issues but attacked more peripheral facts Thus Arthur Andersen was not convicted for performing bad audits but of destroying evidence Martha Stewart was not convicted for trading on insider information but for lying to federal investigators Dennis Kozlowski of Tyco will likely be convicted for not paying sales taxes in the state of New York not for plundering the treasury of his company in lavish self given benefits that were approved by a deceased director The press attributes these aberrations to the hesitation in the part of prosecutors to discuss a set of arcane accounting laws in

    Original URL path: http://accounting.rutgers.edu/node/12 (2012-11-09)
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