如果你也在 怎样代写管理会计Managerial Accounting这个学科遇到相关的难题，请随时右上角联系我们的24/7代写客服。管理会计Managerial Accounting在管理会计或管理会计中，管理人员在决策中使用会计信息，并协助管理和履行其控制职能。
管理会计Managerial Accounting的一个简单定义是向管理人员提供财务和非财务决策信息。换句话说，管理会计帮助组织内部的董事做出决策。这也可以被称为成本会计。这是区分、检查、破译和向主管人员传授数据的方式，以帮助完成商业目标。收集的信息包括所有领域的会计，教育行政部门识别财务支出和组织决策的业务任务。会计师使用计划来衡量组织内的整体运营战略。
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会计代写|管理会计作业代写Managerial Accounting代考|Sarbanes-Oxley Act
During recent financial scandals, stockholders, creditors, and other investors lost billions of dollars.” As a result, the U.S. Congress passed the Sarbanes-Oxley Act. This act is one of the most important laws affecting U.S. companies in recent history. The purpose of Sarbanes-Oxley is to maintain public confidence and trust in the financial reporting of companies.
Sarbanes-Oxley applies only to companies whose stock is traded on public exchanges, referred to as publicly beld companies. However, Sarbanes-Oxley highlighted the importance of assessing the financial controls and reporting of all companies. As a result, companies of all sizes have been influenced by Sarbanes-Oxley.
Sarbanes-Oxley emphasizes the importance of effective internal control. ${ }^{2}$ Internal control is defined as the procedures and processes used by a company to:
- Safeguard its assets.
- Process information accurately.
- Ensure compliance with laws and regulations.
Sarbanes-Oxley requires companies to maintain effective internal controls over the recording of transactions and the preparing of financial statements. Such controls are important because they deter fraud and prevent misleading financial statements as shown in Exhibit $1 .$
会计代写|管理会计作业代写Managerial Accounting代考|Internal Control
Internal Control-Integrated Framework is the standard by which companies design, analyze, and evaluate internal control. ${ }^{5}$ In this section, the objectives of internal control are described, followed by a discussion of how these objectives can be achieved through the Integrated Framework’s five elements of internal control.
Objectives of Internal Control
The objectives of internal control are to provide reasonable assurance that:
- Assets are safeguarded and used for business purposes.
- Business information is accurate.
- Employees and managers comply with laws and regulations.
These objectives are illustrated in Exhibit 3 .
Elements of Internal Control
The three internal control objectives can be achieved by applying the five elements of internal control set forth by the Integrated Framework. ${ }^{6}$ These elements are as follows:
- Control environment
- Risk assessment
- Control procedures
会计代写|管理会计作业代写Managerial Accounting代考|Inventory Costing Methods Under a Periodic Inventory System
Cash Controls over Receipts and Payments
Cash includes coins, currency (paper money), checks, and money orders. Money on deposit with a bank or other financial institution that is available for withdrawal is also considered cash. Normally, you can think of cash as anything that a bank would accept for deposit in your account. For example, a check made payable to you could normally be deposited in a bank and, thus, is considered cash.
Businesses usually have several bank accounts. For example, a business might have one bank account for general cash payments and another for payroll. A separate ledger account is normally used for each bank account. For example, a bank account at City Bank could be identified in the ledger as Casb in Bank-City Bank. To simplify, this chapter assumes that a company has only one bank account, which is identified in the ledger as Casb.
Cash is the asset most likely to be stolen or used improperly in a business. For this reason, businesses must carefully control cash and cash transactions.
Control of Cash Receipts
To protect cash from theft and misuse, a business must control cash from the time it is received until it is deposited in a bank. Businesses normally receive cash from two main sources.
- Customers purchasing products or services
- Customers making payments on account
管理会计代写
会计代写|管理会计作业代写MANAGERIAL ACCOUNTING代考|SARBANES-OXLEY ACT
在最近的金融丑闻中，股东、债权人和其他投资者损失了数十亿美元。” 结果，美国国会通过了《萨班斯-奥克斯利法案》。该法案是近期历史上影响美国公司的最重要的法律之一。Sarbanes-Oxley 的目的是保持公众对公司财务报告的信心和信任。
Sarbanes-Oxley 仅适用于股票在公共交易所交易的公司，称为公开上市公司。然而，Sarbanes-Oxley 强调了评估所有公司的财务控制和报告的重要性。结果，各种规模的公司都受到了萨班斯-奥克斯利法案的影响。
Sarbanes-Oxley 强调有效内部控制的重要性。2内部控制被定义为公司用来：
- 保护其资产。
- 准确处理信息。
- 确保遵守法律法规。
Sarbanes-Oxley 要求公司对交易记录和财务报表的编制保持有效的内部控制。此类控制很重要，因为它们可以阻止欺诈并防止误导性财务报表，如附件所示1.
会计代写|管理会计作业代写MANAGERIAL ACCOUNTING代考|INTERNAL CONTROL
内部控制集成框架是公司设计、分析和评估内部控制的标准。5在本节中，描述了内部控制的目标，然后讨论了如何通过综合框架的内部控制的五个要素来实现这些目标。
内部控制
的目标 内部控制的目标是提供合理的保证：
- 资产受到保护并用于商业目的。
- 业务信息准确。
- 员工和经理遵守法律法规。
图表 3 说明了这些目标。
内部控制要素
通过应用综合框架规定的内部控制五项要素，可以实现三个内部控制目标。6这些要素如下：
- 控制环境
- 风险评估
- 控制程序
会计代写|管理会计作业代写MANAGERIAL ACCOUNTING代考|INVENTORY COSTING METHODS UNDER A PERIODIC INVENTORY SYSTEM
现金收支控制
现金包括硬币、货币p一种p和r米这n和是、支票和汇票。存入银行或其他金融机构的可提取资金也被视为现金。通常，您可以将现金视为银行接受存入您账户的任何物品。例如，支付给您的支票通常可以存入银行，因此被视为现金。
企业通常有多个银行账户。例如，一家企业可能有一个用于一般现金支付的银行账户和另一个用于工资单的银行账户。每个银行帐户通常使用一个单独的分类帐帐户。例如，City Bank 的银行账户可以在分类帐中标识为 Bank-City Bank 中的 Casb。为简化起见，本章假设一家公司只有一个银行账户，在分类账中标识为 Casb。
现金是最有可能在企业中被盗或不当使用的资产。因此，企业必须谨慎控制现金和现金交易。
现金收据的控制
为了防止现金被盗和滥用，企业必须从收到现金到存入银行的这段时间内控制现金。企业通常从两个主要来源获得现金。
- 购买产品或服务的客户
- 客户在账户上付款
会计代写|管理会计作业代写Managerial Accounting代考 请认准UprivateTA™. UprivateTA™为您的留学生涯保驾护航。
