[회계원리]Fundamental_Accounting(Zar`s_case)-회계부정 사례에 대해서
- 최초 등록일
- 2011.07.30
- 최종 저작일
- 2010.05
- 5페이지/ 한컴오피스
- 가격 2,000원
소개글
서강대학교 회계원리수업 과제 제출한 자료입니다. 기업들이 어떤식으로 회계부정(분식회계)을 저지르는지 그리고 그 해결책은 무엇인지 미국 기업 Zar의 사례를 분석한 보고서입니다.
목차
Ⅰ.Introduction
Ⅱ.What is the "Conservative Accounting"?
Ⅲ.What is CFO-Brown’s idea?
Ⅳ. Our evaluation on Brown`s strategy
Ⅴ. What is B/S risk?
Ⅵ. Can write-off be justified by GAAP?
Ⅶ. Conclusion
본문내용
Fundamental Accounting
(Case analysis)
Zar,Inc.: A Case in Earnings Quality
Sogang University School of Business.
Ⅰ.Introduction
Zar Incorporation has been a respectable and consistent software manufacturing company, but they have never been on the first place, and never showed a remarkable growth. It has always been on the second place. Zar promoted R&D, putting 6% of its revenue, and employed conservative accounting principles. However, along with the slowdown in high-tech area, Zar is facing the firm’s first loss in many years. Also, the new CFO, Thomas Brown, has come.
In the conversation between Brown and CEO, we can find out what strategies Brown wants to use to avoid responsibility, which is inheriting from the past managers. While CEO feels the need to change the firm’s conservative accounting systems, Brown wants to face this year’s loss and highlight the performance of next year by using up R&D cost and taking write-offs on last year’s products. Through this strategy,
참고 자료
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