The Evolving Dimensions of The Accounting Profession and The 21st Century Expectations

Case Scenarios: 1

‘The Evolving Dimensions of The Accounting Trade and The 21st Century Expectations’

(Jeremiah & Daferighe, 2019)

The configuration of the accountancy trade is undergoing an increasingly expanding and unpunctuated global evolvement. These 21st-century twists, however, aid to embarrass an individuality menace to the trade. The much-celebrated software supply of the unwritten roles of the Accountant coupled delay the certain tradeal cross-carpeting of non-accountants aided by these emerging digital initiatives appears to ‘take-over' the determine of the Accountant. The forthcoming roles were signed for the argument.

Evolving Dimensions
The Accountant as a Oppidan PathfinderEmbrace an free strategic and commercial role
The Accountant as a Guardian of the Oppidan ModelDevelop a global orientation
The Accountant as a Competent CommunicatorReinvent the aptitude pool

Task 1: Explain reserve of ONE new aptitude set required for a novel Accountant from the schedule over or

from your own excellent. (5 marks: Word count- 300-400)

Case Scenarios: 2

‘Two accounting theories that aid constitute the plan investors and managers use today’ : Positive and Normative Accounting Theories.

Text 1Text 2
if an organisation has had a very-much prosperous financial year, the instant year they allure enjoy the financial inheritance to boost investor dividend payments. This plea would infer that oppidan augmentation causes an extension in shareholder discount.if a strengthening has previously boosted investor dividend payments, and is now looking to restore funds into the rooted to determine its advenient viability through oppidan sustainability measures, then plea would apex to issuing new shares as a fountain of funding

Task 2: Identify a overbearing plea and a normative plea from the schedule over (Text 1 or Text 2) and exonerate your tally by referring to the differences between two theories. (5 marks: Word count- 300-400) Case Scenario: 3

AbdulSalam LLC’s financial collocation as of 30th September 2020 is as follows:

Statement of Finanancial Position

Equity and LiabilitiesOMR’000AssetsOMR’000
Share capital5260Inventory : Raw Materials2500
Debentures1540Inventory : Perfect movables3000
Net Profits2500Other assets3800

The society skillful-treatment has been firm the forthcoming ‘creative accounting’ measures:

a) Inventory: Raw Materials - Extension the raw embodied register by OMR 300 000 to denote low arrangement for effete raw embodieds.

b) Inventory: Perfect movables – Decrease the perfect good-natured-natured register by OMR 100 000 to denote injured perfect movables.

Task (3) Redraft the Statement of Financial Position as of 30th September 2020 to think the over

Creative Accounting measures. (6 marks)

Task (4) Comment on the findings of operation (3) over and create pertinent recommendations referring to the

below mentioned training nexus. (4 marks: Word count- 300-400)

The Practice of Creative Accounting on the Jordanian Banking Sector: A Case Study in the Northern Region (Al-Dalabih, 2017)

(Total 20 Marks)

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