Honors Theses

Date of Award

2018

Document Type

Undergraduate Thesis

Department

Accountancy

First Advisor

Victoria Dickinson

Relational Format

Dissertation/Thesis

Abstract

The research for this thesis project is intended to be a comprehensive study on the various concepts present in the principles and practice of accounting. This includes financial analyses and other examinations of financial information for a variety of different situations and companies using several different measures and concepts. The goal of these case studies is to determine accounting best practices based on GAAP for each company and their effect on the company's financial statements and reporting. This was determined specifically through analysis by comparison of accounting ratios on profitability, liquidity, turnover, financial leverage and dividend policy as well as examination and application of the accounting standards found in the FASB Accounting Standards Codification. Topics include the effects of accounting estimates, income statement/balance sheet/statement of cash flows presentation, accounting for bad debts, accounting for inventory impairments as well as accounting for leases, among others. In addition to the analyses on financial reporting, included is an analysis of a case regarding internal control procedures and their implementation. I found that the situations presented by the cases were an excellent summation of the knowledge I have acquired over the course of my accounting studies and that the cases both furthered that knowledge and provided a way of applying that knowledge. But overall, I determined that accounting knowledge and research can be applied in number of ways and that using a variety of different methods and tools to analyze transactions and financial data provides the most thorough and accurate results.

Accessibility Status

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Accounting Commons

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