Research: how to get sued

Article Abstract:

A brochure prepared from the American Institute of Certified Public accountants' Professional Liability Insurance Plan Committee by members of the National Association of Accountants offers accountants eleven rules on how to get sued for malpractice. The rules explain the criminal liability inherent in accounting engagements. Advice offered to accountants includes consulting professional colleagues when trouble develops; paying attention to the Statements on Auditing Standards and pronouncements of the professional boards; and using rigorous standards when performing professional work.

Analysis, Laws, regulations and rules, Reports, Accountants, Criminal liability, American Institute of Certified Public Accountants, National Association of Accountants

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Activity account - an update - part one

Article Abstract:

Activity accounting collects financial and operational data for a company based on its activity level. Activities consume company resources and constitute a vital component in assessing true product costs. The two types of activity-based accounting information are activity-based charge out information and activity-based cost information. Effective use of activity accounting can help a company to price its products based on realistic cost allocations.

Research, Innovations, Cost accounting, Managerial accounting, column

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