What do they need to know?

Article Abstract:

Tips for answering questions on the reporting of information are provided for accountancy trainees who may be preparing for the Intermediate Auditing and Information Systems (AIS) examinations. The most important tip provided is that trainees should be prepared to provide practical solutions to the scenarios given in the examination questions. Another useful tip given is for examinees to distinguish between information and evidence. This can help trainees prepare their answers in the context required by the AIS examiner. As a practical example, a question concerning service contracts and terms and conditions of contracts is answered using a technique which examinees are advised to emulate. A suggested written solution is also provided.

Auditing

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I want my money

Article Abstract:

Issues concerning techniques which companies can employ in giving returns to their shareholders are discussed. Particular attention is given to the relevance of paying regular dividends, including financial security and the positive effect such return can have on employees.

Finance, Stockholders, Securities, Business enterprises

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Venturing abroad

Article Abstract:

Guidance for accounting students on subjects raised in the Management Information and Control exam is presented. Examples and case studies to illustrate risk elements, hedging techniques and theoretical determinants are provided.

Prices and rates, Accounting, Risk (Economics), Hedging (Finance), Foreign exchange, Foreign exchange rates

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