Journal articles: 'Accounting of goods'

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Stoner, Greg. "The perseverance of Pacioli’s goods inventory accounting system." Accounting History 16, no. 3 (August 2011): 313–29. http://dx.doi.org/10.1177/1032373211405479.

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Qayum, Abdul. "Inclusion of Environmental Goods in National Income Accounting." Economic Systems Research 6, no. 2 (January 1994): 159–66. http://dx.doi.org/10.1080/09535319400000014.

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Bachynskyi, Vasyl, and Valentyna Pomulieva. "Actual aspects of vat accounting for the purchase of goods." INNOVATIVE ECONOMY, no. 3-4 (May 2020): 175–81. http://dx.doi.org/10.37332/2309-1533.2020.3-4.25.

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Purpose. The aim of the article is highlight the main aspects and current problems of VAT accounting in the purchase of goods and the search for effective solutions for its accounting. Methodology of research. General scientific and specific methods are used in the study: logical analysis, systematic approach, synthesis, induction and deduction, generalization (in the study of current norms and regulations on accounting regulation and display methods, accounting features), abstract and logical (in generalization of theoretical provisions and formation conclusions and suggestions). Findings. The current problems of VAT accounting for the purchase of goods are substantiated. It is proposed to use analytical accounts to reflect the value added tax when purchasing goods. The problematic aspects of the need to accrue VAT liabilities in the case of purchase of goods, their accounting are identified. Proposals have been formed for the use of analytical accounts to account for VAT liabilities. Emphasis is placed on ambiguous interpretations of tax norms and the opinion is expressed on the need for legislative and regulatory regulation of certain issues of value added tax accounting. Originality. Proposals have been developed to improve the accounting of value added tax when purchasing goods, which will ensure the possibility of forming the accounting policy of enterprises on VAT accounting and will contribute to the reliability of accounting, tax reporting and correctness of calculations with the budget. Practical value. The results of the study and the developed proposals can be used by VAT payers in developing the methodology of VAT accounting in their accounting policies and in accounting for value added tax, as well as implemented through legislative changes. Key words: Tax Code, value added tax, accounting, tax credit, tax liabilities, tax invoice.

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González, José Villacís. "Accounting In The Social Menu." American Journal of Business Education (AJBE) 3, no. 1 (January 1, 2010): 119–24. http://dx.doi.org/10.19030/ajbe.v3i1.379.

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This paper was born out of combinatorics. It defines a level of utility which, though it cannot be measured, can be preferred to another in each specific combination of goods. In turn, each combination defines a menu, meaning that there will be as many menus as there are combinations of goods. In this manner, we have a menu and a utility for each combination of goods. Armed with these mathematical knowns, we can then proceed to carry out two kinds of accounting acts or reckonings, from lowest to highest; i.e. the accounting entry for the menus for each individual and the accounting entry for the social menus.

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Lytvynenko, N. O., M. M. Nashkerska, and Y. Y. Fal. "Import Operations with Goods: Features of Taxation and its Accounting Reflection." Business Inform 10, no. 513 (2020): 276–85. http://dx.doi.org/10.32983/2222-4459-2020-10-276-285.

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The article, based on the analysis of views of scholars on the essence of the term of «import operation» and establishing the relationship of its content with the terms of «import activity» and «import», suggests a generalized definition of the term of «import operations with goods» as an aggregate of inter-relational actions, that are carried out by the subject of one country by means of buying (acquiring) commodity and material valuables from a resident of another country with mandatory or optional crossing of the customs border for further use (consumption) of such assets or their marketing. Import operations with goods are part of import activities. On analyzing the current legislative and normative regulations of foreign economic activity, the peculiarities of import operations carried out by entrepreneurial entities in Ukraine were disclosed and some inconsistencies in the accounting display of certain costs related to customs clearance of goods during import together with tax credit for the operations on the import of goods into the customs territory of Ukraine were identified. In order to correctly define the income taxation base for enterprises that carry out import operations with goods, it is proposed to differentiate (with the appropriate guidance, provided in the annex to the regulation on accounting policy) the non-base costs related to customs clearance of imported goods as those included in the original cost of goods under the article «Other expenses», and those related to the costs of certain period. The article proposes particular directions for improving the reflection in the system of double-recording of the tax credit on the operations of the import of goods into the customs territory of Ukraine, which will ensure compliance with the indicators both in the value added tax declaration and on the taxpayer’s personal account, considering their analytical context.

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Karunakaran, N., and T. Bayavanda Chinnappa. "Contemporary issues in accounting: With special reference to creative accounting." Journal of Management Research and Analysis 8, no. 2 (June 15, 2021): 93–96. http://dx.doi.org/10.18231/j.jmra.2021.019.

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Almost all economic entities irrespective of their size, turnover, ownership, goods or services produced or traded have realized the fact that the human resources is their single most valuable and long-lasting resource which is capable of contributing heavily to the revenue or income generating activities. Hence, the corporate undertakings started thinking of accounting assets status to their human resource which it rightly deserves.

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Olshanska, M. V., and Yu Ya Fal. "Improving the Definition of the Notion “Goods” for Accounting Purposes of Trade Enterprises." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 1-2 (January 15, 2019): 32–39. http://dx.doi.org/10.31767/nasoa.1-2.2019.04.

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Trade as a type of activity is carried out by the majority of enterprises, both in Ukraine and abroad. Trade in Ukraine was rapidly growing in 2012–2017, with re-orienting to EU markets, which modifies the requirements to goods, approaches to their management and accounting. This raises the importance of theoretical studies associated with interpretation of the notion “goods”. The article aims to propose an optimized definition of “goods” for accounting purposes of trade enterprises by making a review of the existing approaches to this category definition, found in theoretical studies and normative documents. A review of theoretical and normative sources shows the lack of agreement in the interpretation of “goods” that tend to be addressed by researchers from broader (economic) and narrower (accounting) perspective. The definition of “goods” for accounting purposes of trade enterprises is, therefore, optimized by summing up theoretical definitions of “goods” and interpretations of the notions “sales”, “distribution”, “exchange”, and “profit”. It is justified that to be recognized as a good, an asset must be reliably measured. It is also proposed to use a more comprehensive notion “exchange” in place of “sales” or “distribution”, and “obtain an economic benefit” in place of “obtain a profit”. The resulting definition of “goods” is: “Assets (excluding money), which value is reliably defined, which are supposed to be used for further exchange in order to obtain an economic benefit, and which main purpose is to meet consumer demand”.

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Onodi, Benjamin Ezugwu, Oti Ibiam, and Jane Chinyere Akujor. "Management Accounting Information System and the Financial Performance of Consumer Goods Firms in Nigeria." European Journal of Business and Management Research 6, no. 1 (February 3, 2021): 112–20. http://dx.doi.org/10.24018/ejbmr.2021.6.1.684.

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This study examined the effect of management accounting information system on the performance of listed consumer goods firms in Nigeria. The objectives of the study were to ascertain the effect of sales management system, management accounting reporting system and budgetary management system on the profitability of listed consumer goods firms in Nigeria. A survey research design was adopted and appropriately used for this study and 100 copies of questionnaire were administered to employees from the selected consumer goods companies. Data collected were analyzed with the aid of percentages and tables while statistical tools used for testing the hypotheses were simple regression analysis and ANOVA. The findings of this study revealed that; sales management system, management accounting system and budgetary management system affect profitability of listed consumer goods firms in Nigeria positively. The study concludes that accounting information system is critical to the production of quality accounting, sales and budget reports (information) on a timely basis and the communication of that information to the decision makers. The researchers recommend that organizations should strengthen their sales-force for effective revenue generation, ensure that management accounting reporting is timely and accurate for effective decision making, and budgetary control should be put in place for monitoring of activities of the business.

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Smith, Steven D. "PERSONS PURSUING GOODS." Legal Theory 13, no. 3-4 (December 2007): 285–313. http://dx.doi.org/10.1017/s1352325208070110.

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John Finnis's powerfully and deservedly influential modern classic, Natural Law and Natural Rights, expounds a theory of law and morality that is based on a picture of “persons” using practical reason to pursue certain “basic goods.” While devoting much attention to practical reason and to the goods, however, Finnis says little about the nature of personhood. This relative inattention to what “persons” are creates a risk—one that Finnis himself notices—of assuming or importing an inadequate anthropology. This essay suggests that the “new natural law” developed by Finnis suffers in places from the inadvertent adoption of (or, more likely, acquiescence in) a flawed anthropology—an anthropology under the thrall of modern individualistic commitments. To explain this suspicion, this article discusses three difficulties (or so they seem to me) in his natural law theory: difficulties in accounting for the basic good of friendship, for obligations we owe to others, and for legal authority. These difficulties may seem disconnected, but this article suggests that they may all reflect an inadequate anthropology—one that Finnis does not exactly embrace (in fact, I suspect that he would reject it) but that is pervasive today and that in places may affect his theorizing.

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Budianto, Herwin, and Dian Ferriswara. "PENERAPAN METODE PENCATATAN DAN PENILAIAN PERSEDIAAN BARANG MENURUT SAK ETAP PADA CV. TJIPTO PUTRA MANDIRI INDONESIA." Aplikasi Administrasi: Media Analisa Masalah Administrasi 20, no. 2 (March 22, 2018): 124. http://dx.doi.org/10.30649/aamama.v20i2.86.

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The inventory problem is a problem always faced by decision makers in the production process, inventory recording is done to ensure the certainty that when needed these items are available.Companies engaged in trading and services need to make accounting records to determine the financial condition of the business.The need for accounting information of merchandise inventory is a very important part related to the inventory of merchandise. Due to the most frequent activity in order to achieve business smoothness. Accounting for merchandise inventory requires an inventory card which includes purchase invoices, sales invoices, proof of incoming goods, or outgoing goods relating to inventory.A good accounting system that is assessment of inventory will be a means to provide information that can be used in the evaluation of the company as well as a tool for good internal control. Companies are required to be able to apply the company's accounting policy well in order to provide accurate information for the smooth activity of the company. Therefore, the company must follow the Financial Accounting Standards (SAK), precisely the Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) formulated by the Indonesian Institute of Accountants (IAI) in 2009.The purpose of this study is to describe the determination of method of recording and valuation of goods inventory according to SAK ETAP applicable in Indonesia. The method used in this study is with a qualitative approach, the type of case study research, where the study was conducted on the company engaged in automotive retailing which has business activities trading, as a provider of various types of merchandise that sells the needs of spare parts four-wheeled vehicles and two wheels.The main activity is to buy merchandise to suppliers for resale to consumers without having to change the form of goods in order to gain profit.The inventory valuation method used in the FIFO (first in first out) / MPKP assessment method (first entry first exit). This method is used so as not to stock up on merchandise for too long so that the goods sold are worth selling goods. This method is in conformity with the Financial Accounting Standards of an Entity Without Public Accountability regarding inventory.The existence of information technology system (STI) so far is very helpful and simplify the process of recording and valuation of merchandise inventory on the CV. Tjipto Putra Mandiri Indonesia as well as the development of record keeping information system, hoping to be better systematically, effectively efficient and minimize any recording errors. Keyword: Method of Recording and Valuation of Inventory, SAK ETAP.

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Mamazhonov, Akramjon Turgunovich. "CONCEPTUAL ISSUES OF ACCOUNTING FOR FINISHED GOODS IN THE AUTOMOTIVE INDUSTRY." Theoretical & Applied Science 92, no. 12 (December 30, 2020): 373–76. http://dx.doi.org/10.15863/tas.2020.12.92.73.

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Trubitsina, E. A. "Accounting Reporting Applied to Goods in Transit in Import Supply Chain." Izvestiya of Saratov University. New Series. Series Economics. Management. Law 14, no. 2(2) (2014): 416–20. http://dx.doi.org/10.18500/1994-2540-2014-14-2-2-416-420.

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White, Clinton E. "Jim’s Sporting Goods: The Move to XBRL Reporting." Issues in Accounting Education 25, no. 3 (August 1, 2010): 425–63. http://dx.doi.org/10.2308/iace.2010.25.3.425.

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ABSTRACT: This case introduces the alternatives that companies must consider when deciding how to comply with the SEC’s (U.S. Security and Exchange Commission) 2009 mandate to include financial statements in XBRL format when submitting quarterly and annual reports. Jim’s Sporting Goods, an SEC-accelerated filer, is facing compliance with this mandate in about a year and they are investigating their alternatives. Working with Jim’s Sporting Goods’ income statement for 2010, students become actively engaged in each of three alternatives. Students first take on the role of an external tagging agent who must map Jim’s Sporting Goods’ income statement line items to elements in the U.S. GAAP XBRL taxonomy. Students make decisions between competing potential XBRL elements, document their decisions in a spreadsheet, and identify issues to be resolved by Jim’s Sporting Goods’ CFO. Second, students take on the role of an internal accountant who must learn to use an Excel-based software package, Rivet Dragon Tag, to tag Jim’s Sporting Goods’ income statement line items. Third, students register with and become familiar with an online tagging service to tag Jim’s Sporting Goods’ income statement line items. Finally, students evaluate the three alternatives, discuss the advantages and disadvantages of each, and make a recommendation for how to proceed. The case is based on an actual publicly traded company facing the compliance issues presented.

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Stone, Williard E. "BARTER: DEVELOPMENT OF ACCOUNTING PRACTICE AND THEORY." Accounting Historians Journal 12, no. 2 (September 1, 1985): 95–108. http://dx.doi.org/10.2308/0148-4184.12.2.95.

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John Mair, in 1752, stated, “Barter, or the exchange of goods for goods, is nothing else but buying and selling blended together.” This statement, for all its seeming simplicity, is an excellent expression of the confusion which has accompanied the practice and theory of recording this most basic commercial transaction. Can one accounting transaction be both a sale and a purchase at one and the same time and for the same accounting entity? The proper recording of the barter transaction has occupied the attention of accounting text book authors, beginning in 1494 with Pacioli, with various authors expounding different solutions for almost 500 years. It was not until 1971 that a sound theoretical solution was presented.

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Goering, Gregory E., and John R. Boyce. "Emissions Taxation in Durable Goods Oligopoly." Journal of Industrial Economics 47, no. 1 (March 27, 2003): 125–43. http://dx.doi.org/10.1111/1467-6451.00093.

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HOLOVACH, Volodymyr, and Tetiana HOLOVACH. "Goods and property as subject and object of accounting: economic, legal and philosophical aspects." Economics. Finances. Law, no. 1/2 (January 31, 2020): 20–32. http://dx.doi.org/10.37634/efp.2020.1(2).4.

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The issue of the subject and objects of accounting are constantly in the center of attention of scientists and is being investigated in various aspects. At the same time the conducted researches are predominantly sustainable and don't exceed the traditional accounting concepts and ideas. It is the definition of the content of the object and the subject of accounting as a science that doesn't agree with the philosophical concept of the interaction of the subject with the object in cognitive activity process. Traditionally in accounting publications the idea of the subject is considered more meaningful than the idea of the object. At the same time the various economic resources, means, sources of their formation, etc. are included to the category of objects. Considering these comments, in the article with using the achievements of modern gnosiology, economic theory, scientific concepts of accounting an attempt is made to determine the content of its subject and objects. With this purpose the analysis of existing researches on the issues of accounting subject and objects in regard to their relationship with the categories of goods and property is done. According to the conceptual provisions of gnosiology, the phenomena and processes of economic activity in regard to accounting in the aspect of interaction of subject with the object are primary, and the acquired knowledge about them is secondary. Therefore it is logical to call the knowledge in regard to goods and property as the subject of accounting as a science. This doesn't contradict the fact that the individual phenomena and processes of economic activity in regard to their self-knowledge can be studied as an object, and the results of scientific research can be called subject when agreement with their inherent commercial properties and property relations, which in their totality form the subject of accounting as a science.

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Hughes, Susan B., Cathy Beaudoin, and Russell R. Boedeker. "Good Intentions at Good Grains, Inc." Issues in Accounting Education 28, no. 1 (September 1, 2012): 115–29. http://dx.doi.org/10.2308/iace-50296.

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ABSTRACT: This case addresses the “gray” area associated with the use of accounting discretion as it relates to expense line item reclassifications. Such a context allows for an examination of the pressures that influence accounting decisions, and provides a glimpse into how managers might manage reported expenses. The reader meets analyst David Johnson when, as a result of both internal and external pressure to keep research and development (R&D) costs within budget, he is asked to find ways to reclassify R&D costs into other expense areas. As a result of the request, David immerses himself in the task in order to identify, within generally accepted accounting principles (GAAP), opportunities to reclassify R&D expenses to cost of goods sold. He ultimately proposes three separate reclassification entries that, although technically within GAAP guidelines, involve the use of accounting discretion. All three entries are approved by the accounting team. Financial accounting, managerial accounting, and M.B.A. students report that the case enhanced their knowledge of financial reporting and helped them understand ethical considerations associated with the preparation of financial statements. Accounting professionals report the case realistically depicts what accountants face in the workplace. A case extension using International Financial Reporting Standards (IFRS) is also provided.

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Pondorfer, Andreas, and Katrin Rehdanz. "Eliciting Preferences for Public Goods in Nonmonetized Communities: Accounting for Preference Uncertainty." Land Economics 94, no. 1 (January 23, 2018): 73–86. http://dx.doi.org/10.3368/le.94.1.73.

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Melser, Daniel. "ACCOUNTING FOR THE EFFECTS OF NEW AND DISAPPEARING GOODS USING SCANNER DATA." Review of Income and Wealth 52, no. 4 (December 2006): 547–68. http://dx.doi.org/10.1111/j.1475-4991.2006.00203.x.

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Dianita, Mirna, and Niki Hadian. "Accounting Students' Perceptions of AEC 2015 on Public Accounting Profession." GATR Journal of Business and Economics Review 1, no. 1 (December 27, 2016): 34–41. http://dx.doi.org/10.35609/jber.2016.1.1(5).

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Objective - The economic growth of a country isvery importantbecause it reflects the country's economic development and success. This study's objective is to examine how accounting students' perceptions of the public accounting profession are taken into account in facingthe AEC 2015. In that regard, this study gauges how Indonesian companies can fulfil their needs to be more competitive in meeting the goals of the AEC 2015. Methodology/Technique - This study is qualitative in nature thus analysis will be descriptive. Questionnaires were distributed to currently activestudents of accounting in Indonesia. The samples were extracted from a nonprobability sampling technique. The 339 respondents were selected based on a set of basic considerations. In this context, the participants must have knowledgeof the AEC 2015 and are currently studying in public accountancy as a profession All were from Indonesia. Findings - Results drawn from the respondents indicate that they do not deeply understand the description of the AEC 2015.Majority of the respondents (27.4%) understood that the implementation of the AEC 2015 will make goods and services flow freely and majority (39.8%) also feel that they have a good ability in speaking with almost half of them assuming that they also write well in English. With regards to their competence in accountingafter graduation, more than half (52.2%) of the respondents agreethat the competence of public accountants from the host country will not be able to compete with those from ASEAN countries. Novelty - This paper enables accounting students to understand the challenges they face ahead,especially for those who are prospective successors to the Indonesian nation. Type of Paper: Empirical Keywords: AEC 2015, Public Accounting Profession, Accounting, Accounting Students Perceptions

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Takeyama, Lisa N. "Strategic Vertical Differentiation and Durable Goods Monopoly." Journal of Industrial Economics 50, no. 1 (March 27, 2003): 43–56. http://dx.doi.org/10.1111/1467-6451.00167.

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Baginova, Vera, and Lev Fedorov. "Transport component in the price of goods." E3S Web of Conferences 217 (2020): 07018. http://dx.doi.org/10.1051/e3sconf/202021707018.

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The main aspects of the transport component in the price of goods are considered. The analysis of cost and statistical general transport in-kind indicators characterizing the role of transport in economic relations is carried out. Disadvantages of these indicators are identified. The suggestions on their elimination and improvement of accounting for transport costs in the cost structure of the transport component are presented. It is indicated that the implementation of the proposals will make it possible to more correctly determine the transport component and identify the dynamics of proportions in the development of transport and other sectors of the country’s economy.

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Fujimura, Daijiro. "LYMAN MILLS AND ITS ENCOUNTER WITH PUBLIC ACCOUNTANTS' INVENTORY COSTING CIRCA 1920." Accounting Historians Journal 34, no. 2 (December 1, 2007): 169–200. http://dx.doi.org/10.2308/0148-4184.34.2.169.

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This paper addresses the schedule of cost of goods manufactured and the income statement of Lyman Mills (LM) for the year 1917. They were prepared by CPAs at the request of LM, based on the books of account and its accounting system dating from the 1850s. This system was described, but not perfectly enough, in Johnson and Kaplan's Relevance Lost [1987]. This paper compares the schedule of cost of goods manufactured and income statement prepared by CPAs with the accounts in LM's ledger summarizing its costs and performance. It leads to the conclusion that the traditional accounting system of LM was a complete accounting system different from but comparable to today's accounting systems.

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Maha Putra, Rendy Aprianto, and Anita Carolina. "INVENTORY ACCOUNTING METHODS: FACTORS AFFECTING BASIS OF THE CHOICE." Journal of Auditing, Finance, and Forensic Accounting 7, no. 1 (December 19, 2019): inPress. http://dx.doi.org/10.21107/jaffa.v7i1.6145.

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This research aims to analyze the effects of company size, inventory variability, cost of goods sold variability, gross profit margin, leverage, current ratio, and managerial ownership in selecting the inventory accounting methods. The population of this research was manufacturing companies listed in the Indonesia Stock Exchange in 2015-2018. In addition, this research used a purposive sampling method to determine the sample. The research results indicate that company size and inventory variability affect the choice of inventory accounting methods, while variability of cost of goods sold, gross profit margin, leverage, current ratio, and managerial ownership do not affect the choice of inventory accounting methods.

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AÏT-SAHALIA, YACINE, JONATHAN A. PARKER, and MOTOHIRO YOGO. "Luxury Goods and the Equity Premium." Journal of Finance 59, no. 6 (December 2004): 2959–3004. http://dx.doi.org/10.1111/j.1540-6261.2004.00721.x.

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Ashton, D. J. "On the Evaluation of Bought-In Goods and Services." Journal of Business Finance & Accounting 15, no. 1 (March 1988): 1–8. http://dx.doi.org/10.1111/j.1468-5957.1988.tb00115.x.

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GASSNER, JOCHEN, and MICHAEL NARODOSLAWSKY. "REGIONAL SUSTAINABILITY ACCOUNTING AND THE ENVIRONMENTAL–ECONOMIC BALANCE OF PAYMENTS." Journal of Environmental Assessment Policy and Management 06, no. 04 (December 2004): 565–83. http://dx.doi.org/10.1142/s1464333204001870.

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Trade induces not only the exchange of money and goods and services between nations. Both directly and/or incorporated in traded goods, resources and environmental pressures are exchanged. It is the aim of this paper to present a way of linking the environmental pressure related to trade, to flows of money and products between nations. After a brief introduction of the Sustainable Economy Indices — a set of indices measuring macroeconomic sustainability — the method of the environmental–economic balance of payments is presented. The accounting system underlying the environmental–economic is outlined and accounts for Austria are calculated.

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Kühn, Kai-Uwe. "Intertemporal Price Discrimination in Frictionless Durable Goods Monopolies." Journal of Industrial Economics 46, no. 1 (March 27, 2003): 101–14. http://dx.doi.org/10.1111/1467-6451.00063.

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Greenberg, Rochelle K., and Neil A. Wilner. "Teaching Inventory Accounting: A Simple Learning Strategy to Achieve Student Understanding." Issues in Accounting Education 26, no. 4 (November 1, 2011): 835–44. http://dx.doi.org/10.2308/iace-50069.

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ABSTRACT This learning strategy offers an efficient and effective technique for teaching inventory in the introductory financial accounting course. It is motivated by the belief that many students memorize how to calculate the cost of goods sold and ending inventory under different cost flow assumptions, but that few understand the subject. This fundamental lack of understanding prohibits them from fully appreciating other issues, such as the difference between the physical flow and the cost flow assumption, the relevance of the cost flow assumption when computing cost of goods sold and income, and the irrelevance of the cost flow assumption when computing cash flow unless taxes are considered. Our learning strategy involves a convenience store selling three bottles of water. Inventory flow, cash flow, and the calculations of cost of goods sold, income, and ending inventory are illustrated under the first-in, first-out method; the last-in, first-out method; the weighted-average method; and specific identification.

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Smrčka, Luboš, Eva Kislingerová, Jiří Strouhal, Klára Kubíčková, and Markéta Kubíčková. "Valuation of Cultural Goods: Evaluation of Perspective Methods." International Journal of Entrepreneurial Knowledge 2, no. 2 (December 1, 2014): 45–56. http://dx.doi.org/10.1515/ijek-2015-0005.

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ABSTRACT Valuation of cultural assets represents a very actual topic not widely discussed within contemporary accounting and financial research. Main motivation of this paper is therefore to provide an empirical evidence of the methods for valuation of cultural and artistic goods. In general, any method for valuating cultural and artistic goods or institutions cannot bring results as objective as those available to valuate assets in the real market economy. Within this paper we did focused on valuation on a specific case of cultural institutions (theatre, museum) and also we aimed to analyse the economic impacts of cultural organizations.

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Jinga, Gabriel, Madalina Dumitru, and Gabriel Radu. ""Environmental Management Accounting. A Case Study Focusing On A Romanian Morocco Goods Producer "." Annales Universitatis Apulensis Series Oeconomica 1, no. 16 (June 30, 2014): 142–55. http://dx.doi.org/10.29302/oeconomica.2014.16.1.12.

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Kasich, A., and V. Shara. "THE CONCEPTUAL APPARATUS OF THE TERM "FINISHED GOODS" AS AN OBJECT OF ACCOUNTING." Bulletin of Taras Shevchenko National University of Kyiv Economics, no. 188 (2016): 33–36. http://dx.doi.org/10.17721/1728-2667.2016/188-11/6.

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Madubuko Cyril, Ubesie, Akparhuere Godwin Oghenekohwo, and Mba Chris Chukwuemeka. "Effect of Fair Value Accounting on Assets of Consumer Goods Firms in Nigeria." Science Journal of Business and Management 7, no. 6 (2019): 150. http://dx.doi.org/10.11648/j.sjbm.20190706.13.

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Christiaens, Johan, Jan Rommel, Allan Barton, and Patricia Everaert. "Should all capital goods of governments be recognised as assets in financial accounting?" Baltic Journal of Management 7, no. 4 (October 19, 2012): 429–43. http://dx.doi.org/10.1108/17465261211272175.

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Nazarenko, Т., І. Franchuk, and S. Viter. "METHODOLOGICAL ASPECTS OF ACCOUNTING AND MANAGEMENT OF EXPENDITURES ON THE PRODUCTION OF GOODS." Ekonomika ta derzhava, no. 7 (July 22, 2021): 83. http://dx.doi.org/10.32702/2306-6806.2021.7.83.

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Еремеева, С., and S. Eremeeva. "Features of the Accounting of Re-export Operations." Auditor 4, no. 1 (February 1, 2018): 24–31. http://dx.doi.org/10.12737/article_5a6717c8caf416.08094880.

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This article deals with the re-export of goods, as a form of international economic relations, the conditions for the introduction of the re-export regime are considered. In addition, the work describes the types of re-export, gives features of re-export operations, offers sub-accounts for analytical accounting of re-export operations.

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PODOLIANCHUK, Olena. "ACCOUNTING IN TAXATION OF ENTERPRISES." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 1 (55) (May 27, 2021): 115–28. http://dx.doi.org/10.37128/2411-4413-2021-1-8.

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The article analyzes the revenues of the consolidated budget of Ukraine and determines that budget revenues are growing, mainly due to taxes and fees. The normative definition of the terms «tax» and «collection» is revealed and the main characteristic features are outlined. A critical assessment of the essence of the characterized definitions was made and the inconsistency of the terminological apparatus was determined. It was found that the definitions take into account the principle of mandatory payment of tax or fee paid by a particular payer to a specific account of the allocation budget. The main criteria for distinguishing between direct and indirect taxes are highlighted: method of translation: direct – one participant in the calculation and payment, indirect – several participants; object of taxation: direct – from income, profit, property and resources, indirect – from the value of consumption or use of goods; subject of payment: direct is paid by the taxpayer – the manufacturer or seller, the owner of the goods, indirect – by the subject of the tax burden (the buyer who incurs costs). Taking into account the research of scientists and their own opinion, it is proposed to substantiate at the legislative level the terminology of definitions of direct and indirect taxes, as well as to outline a clear classification list. It is proved that accounting influences management decisions, as the received accounting information certifies the data on the activity of the enterprise and gives the chance to carry out further planning and control. It is determined that the purpose of accounting in taxation is to form a reliable and legally justified size of the tax base and determine the amounts of tax liabilities from taxes and fees for generalization in tax reporting for individual taxes. The accounting process of calculations for taxes and fees of business entities is outlined. It is proposed to separate the objects of taxation in the accounting policy of enterprises.

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Wickström, Bengt-Arne. "Transfers, collective goods, and redistribution." Journal of Economics 46, S1 (December 1986): 243–58. http://dx.doi.org/10.1007/bf03051795.

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Goering, Gregory E., and Michael K. Pippenger. "Durable Goods and Switching Costs." International Journal of the Economics of Business 3, no. 2 (July 1996): 201–12. http://dx.doi.org/10.1080/758528453.

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Sääskilahti, Pekka. "Monopoly Pricing of Social Goods." International Journal of the Economics of Business 22, no. 3 (March 6, 2015): 429–48. http://dx.doi.org/10.1080/13571516.2015.1008731.

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Boyce, John R. "ALLOCATION OF GOODS BY LOTTERY." Economic Inquiry 32, no. 3 (July 1994): 457–76. http://dx.doi.org/10.1111/j.1465-7295.1994.tb01343.x.

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Scanlon, Paul. "New goods and asset prices." Journal of Financial Economics 132, no. 3 (June 2019): 140–57. http://dx.doi.org/10.1016/j.jfineco.2018.11.006.

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DILNOT, ANDREW, and DIETER HELM. "Energy Policy, Merit Goods and Social Security." Fiscal Studies 8, no. 3 (August 1987): 29–48. http://dx.doi.org/10.1111/j.1475-5890.1987.tb00298.x.

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Sülzle, Kai, and Achim Wambach. "Insurance in a Market for Credence Goods." Journal of Risk and Insurance 72, no. 1 (February 18, 2005): 159–76. http://dx.doi.org/10.1111/j.0022-4367.2005.00119.x.

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Ugwunta, David Okelue, and Boniface Uche Ugwuanyi. "Accounting Conservatism and Performance of Nigerian Consumer Goods Firms’: An Examination of the Role of Accruals." International Journal of Financial Research 10, no. 1 (November 18, 2018): 1. http://dx.doi.org/10.5430/ijfr.v10n1p1.

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In this study the evidence over the existence and magnitude of the assumed negative relation between accounting conservatism and firm performance in Nigeria was examined. Data from the annual financial statements of firms under the Consumer Goods sectoral classification on the Nigerian Stock exchange was used. The hypotheses were tested using the panel least squares while assuming the fixed effects. Opposed to the assumed negative relation, findings from the study suggest that accounting conservatism has a positive but non-significant effect on firm performance. This implies that firms in the Nigerian Consumer Goods sector do not practice accounting conservatism and hence produce low financial reporting quality. This is given the absence of accruals quality achieved when the reported information reported is credible and free of error and bias, intentional or otherwise. The study recommends that firms in Nigeria should be penalised if reported information are found to incomplete and opaque not free of error and bias.

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Soebandi, Soebandi. "INFORMASI AKUNTANSI UNTUK MENENTUKAN BARGA JUAL." EKUITAS (Jurnal Ekonomi dan Keuangan) 5, no. 1 (December 6, 2016): 16. http://dx.doi.org/10.24034/j25485024.y2001.v5.i1.1919.

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The management accounting system produces information for internal users, whereas the financial accounting system produces it for external users. Thus, management accounting could be properly called internal accounting. Specially, management accounting iden tified, collects, measures, classifies, and reports information that is usefal to managers in planning, controlling and decision making.The managers decision making likes price policy . The information for price policy are cort of goods manufactured statement, financial statement, operating expenses statement.

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McClennen, Edward F. "Moral Rules As Public Goods." Business Ethics Quarterly 9, no. 1 (January 1999): 103–26. http://dx.doi.org/10.2307/3857638.

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Abstract:The kind of commitment to moral rules that characterizes effective interaction between persons in among others places, manufacturing and commercial settings is characteristically treated by economists and game theorists as a public good, the securing of which requires the expenditure of scarce resources on surveillance and enforcement mechanisms. Alternatively put, the view is that, characteristically, rational persons cannot voluntarily guide their choices by rules, but can only be goaded into acting in accordance with such rules by the fear of social and formal sanctions. On this way of thinking, rational individuals are condemned to having to settle for the “second-best” results that are thereby implied. This conclusion rests not only on an appeal to a consequentialist perspective, but also a separability principle. Against this, it is argued that consequentialism itself offers a basis for the rejection of the separability principle, and a defense of the thesis that, for a wide range of realistic cases, being disposed to voluntarily guide one’s choice by rules (on the condition that others can be expected to do so as well) is a necessary condition of engaging in rational interaction.Most people do not trust most other people, unmonitored, to honor obligations completely. Because of this they use substantial amounts of resources to specify the details of agreements, and to police them. Use of these resources … could be greatly reduced, if transacting parties would agree to honor the spirit of their agreement and simply shake hands. The resource saving to the two parties combined, from substituting this mode of “enforcing” agreements to those currently used, is clear. Why, then, does not this more efficient mode of transacting drive out the more costly methods through the normal competitive process? … The underlying rationale for this … is that it is privately profitable to engage in some degree of “cheating” on agreements, and to use resources to disguise this fact. — M. W. Reder, “The Place of Ethics in the Theory of Production”

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Ng, Frederick, and Zack Wood. "Unlocking customer accounting’s potential: a service-dominant logic approach." Pacific Accounting Review 30, no. 3 (August 6, 2018): 371–86. http://dx.doi.org/10.1108/par-07-2016-0071.

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Purpose This paper aims to problematise critiques raised against customer accounting’s numeric focus, which risks controlling and simplifying customers rather than facilitating closer engagement. This analysis suggests ways to better account for what it is that customers buy, why they do so and how to better serve them. Design/methodology/approach Service-dominant logic (SDL) is a marketing ideology that recognises the active role of customers in value creation. Seven customer accounting techniques are appraised against SDL principles to identify strengths and shortfalls in logic and application. Findings Customer accounting techniques align with SDL’s beneficiary-oriented and relational view of customers. Weaker alignment is found regarding a focus on outputs rather than outcomes, silence about the customer’s role in co-creating value and failure to recognise contextual circumstances. Research limitations/implications The analysis uses prototypical descriptions of customer accounting techniques. Actual applications could offset weaknesses or raise other shortfalls. Practical implications For each area of SDL, the authors suggest avenues for integrating SDL into customer accounting using related literature and building on concepts within customer accounting techniques. Originality/value SDL contrasts with the traditional, goods-dominant logic that underscores much of accounting. SDL is used to critically and constructively evaluate customer accounting techniques.

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Tani, Lovenhia Claudya, Hendrik Manossoh, and Heince Rudy Nicky Wokas. "ANALISIS PENGELOLAAN AKUNTANSI ASET PADA BADAN KESATUAN BANGSA DAN POLITIK PROVINSI SULAWESI UTARA." GOING CONCERN : JURNAL RISET AKUNTANSI 15, no. 2 (February 4, 2020): 88. http://dx.doi.org/10.32400/gc.15.2.27866.2020.

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Asset accounting is one of the most important components in order to achieve good governance. Asset accounting has a management that must comply with the applicable rules. The purpose of this research is to know how to manage the asset accounting at The National and Politics Board of North Sulawesi Province by implementing the accrual based government accounting standard, using the analysis method. Results of the study of The National and Politics Board of North Sulawesi Province demonstrate the implementation of the management process of asset goods accounting on The National and Politics Board of North Sulawesi Province on every sub system has not been effectively affected overall. Based on the results the authors give advice on the unity of the nation and politics to continue to maintain or improve the performance in carrying out the mandate of law.

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Causholli, Monika, and W. Robert Knechel. "An Examination of the Credence Attributes of an Audit." Accounting Horizons 26, no. 4 (August 1, 2012): 631–56. http://dx.doi.org/10.2308/acch-50265.

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SYNOPSIS: An audit consists of two main components: (1) the assessment of risk, and (2) the planning and execution of audit procedures. Both activities require a great deal of professional judgment. In this sense, the auditor is an expert who is best positioned to assess the risk and to conduct the audit in accordance with professional auditing standards. We use a simple decision-making framework to illustrate an auditor's possible strategies when an auditee cannot directly determine the effort level required to conduct an audit appropriately. We discuss and compare three economic perspectives for the audit: search goods, experience goods, and credence goods. Based on the economic theory of credence goods, we predict that a seller has incentives to act strategically when buyers are faced with considerable uncertainties relating to a service they purchase. Specifically, we argue that an auditor might have incentives to (1) under-audit, (2) over-audit, or (3) overcharge. These strategic actions have important implications for audit quality, efficiency, and regulation. We also discuss the professional and institutional arrangements that serve to limit the strategic behavior of auditors. Finally, we discuss previous empirical and behavioral audit evidence in the context of the credence aspects of an audit.

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Journal articles on the topic 'Accounting of goods'

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