supply chain, accounting or finance degree?

I am currently in my junior year at a university in finance but want to change my major and was considering supply chain or accounting. Any suggestions? I am 21 yrs old and am very shy and worry alot about how people percieve me although I am confident in my abilities. Any advice on a direction that would be better for me?

Accounting won’t set you too off the road that you have been on for finance at the moment. You really should go talk to your counselor at school and see what both entail for you to get your degree. They may also be able to put you in contact with someone from both fields so you can speak to them about each of them to see if you would like one more that the other.

I am going for my accounting degree and should be done within a 1 yr and a 1/2. I work in this field, so it just makes sense to go back to school and get my second degree. And just remember you can always go back to college after you get one degree or major in one and minor in the other while you are already there.

Good luck with your decision

Business, Accounting and Finance undergraduate degrees at Queen’s Campus, Durham University

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What is accounting cycle? How the accounting transactions pass through various books of accounts before?

What is accounting cycle ? How the accounting transactions pass through various books of accounts before they get reflected in the final accounts ?

It probably starts with you placing an order for some goods. When the goods arrive, you need to pass a journal entry in the purchases journal to record the purchase of merchandise inventory. This will find its way subsequently into the general ledger (GL). In the course of business, you’d need to make payments to other vendors and employees. These entries will be in the cash book and subsequently into the GL. When you make a sale, you need to pass journal entries too. These will be in the sales journal which will again find their way into the GL. When your customers pay you, these are again cash book entries, again ending up in the GL. From the GL you extract your trial balance, then pass adjusting journal entries, then you’ll have your adjusted TB from which you can prepare your income statement and balance sheet. This is as brief as I can make it.

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How do I account for Credit Card Merchant account in Tally or other accounting software?

I need to create groups of accounts for a company in Tally or other accounting software. I have 2 merchant accounts with different credit card companies. One of them credits my account in their bank and only sends me a statement of amount and commissions – other sends me a cheque after deducting the commissions. – How do I account for such accounts while making entries in to accounting software? Thanks for your time and help.
I appreciate your answer Mr. Soni. My question was for a merchant account where customers pay me using their credit cards and then I receive the amount from credit card company. One directly credits my account with them while the other sends me a cheque. How do I open these accounts – under which group? Thanks again for your time.

If your are asking about the accounting entries, the rules are given below for your reference.

Rule 1
Debit what comes in. Credit what goes out
Rule 2
Debit the Expenses. Credit the Income
Rule 3
Debit the Receiver. Credit the Giver.

A sample entry is given below for payment for XYZ expenses using credit card:-
Dr XYZ expenses Rs 5000
Cr Credit Card a/c Rs 5000

Next, when you make payment (or deposit cheque in your Credit card a/c), the entry would be:-

Dr Credit Card a/c Rs 5000
Cr Your Bank a/c Rs 5000

Remarks:-
1) XYZ expenses ledger to be opened under group “Expenses Indirect”
2) Credit card a/c to be opened under group “Bank OCC a/c”
3) Your Bank a/c to be opened under group “Bank a/c”

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How do airlines recognize revenue for frequent flyer miles? Which specific accounting rules apply?

As of now, they only recognise revenue when airtickets are sold, but going forward, IFRIC 13 applies, and it’s not easy:

IFRIC 13 Customer Loyalty Programmes addresses accounting by entities that grant loyalty award credits (such as ‘points’ or travel miles) to customers who buy other goods or services. Specifically, it explains how such entities should account for their obligations to provide free or discounted goods or services (’awards’) to customers who redeem award credits.

Key Provisions

- An entity that grants loyalty award credits shall allocate some of the proceeds of the initial sale to the award credits as a liability (its obligation to provide the awards). In effect, the award is accounted for as a separate component of the sale transaction.
- The amount of proceeds allocated to the award credits is measured by reference to their fair value, that is, the amount for which the award credits could have been sold separately.
- The entity shall recognise the deferred portion of the proceeds as revenue only when it has fulfilled its obligations. It may fulfil its obligations either by supplying the awards itself or by engaging (and paying) a third party to do so.
- If at any time the expected costs of meeting the obligation exceed the consideration received, the entity has an onerous contract for which IAS 37 would require recognition of a liability.
- If IFRIC 13 causes an entity to change its accounting policy for customer loyalty awards, IAS 8 applies.

Accounting Transactions 5- Revenue Dr & Cr

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Which program is similar to Quickbooks or Microsoft Office Accounting?

Hi everyone, i kinda need help in this!
I just want to know is there any other program beside Quick books or Microsoft Office Accounting?
I work as accountant for Travel Agency, so I need the program that’s easy to use!
THANKS ALOT FOR YOUR HELP =)

You have plenty of options. Look around on sites like download.com I know PeachTree is very popular with the small business set.

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is it possible to study acca, cima and aat and other accounting qualifications in other countries?

basicly im thinking of studying one of the accounting qualifications but i want it to be accessible worldwide thus i can study anywhere and also work anywhere in the world with that qualification. is AAT open to oversea students? and which course is best to take? and which one would work out cheaper coz they are expensive

You can study for both ACCA and CIMA in other countries as they are internationally recognised chartered accountancy qualifications. However, out of the two qualifications the ACCA has the most comprehensive global coverage.

The choice regarding which of these qualifications to study for depends on what area of finance you wish to specialise in. If you are looking for a career in industry as a management accountant then the CIMA qualification will be best for you. However, if you are hoping for a career in public practice as an auditor or tax advisor then you should study for the ACCA exams.

You must, however, realise that these two qualifications are chartered level qualifications and therefore the exams, especially at the later stages, are very demanding. For this reason it may be a good idea to study for a technician level qualification first.

The AAT qualfication is a technician level qualification and is sponsored by CIMA and 3 other chartered accountancy bodies. However, the qualification is mostly confined to the UK.

ACCA abandoned the AAT qualification back in the mid 1990s to start its own technician level qualification known as CAT. The reason it did this was that it wanted a technician level qualification which shared the same business model that it did, ie. one with a global dimension.

It would therefore make more sense, if you decide to study to become an accounting technician first, to take the CAT exams as this qualification is recognised globally.

In terms of cost it should not really concern you as the cost of study and exams are usually met by employers.

I hope the above is of help to you. Below are a few links that you may find helpful.

http://news.bbc.co.uk/1/hi/education/4796287.stm

http://www.frc.org.uk/images/uploaded/documents/Final%20printers%20file%20key%20facts%20and%20trends%20Nov%2006.pdf

http://www.accaglobal.com/students/study_exams/qualifications/degree

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Accounting question? Fair market value reporting over historic value?

Here is the question:
You are having a conversation with your friend, John, who is a small business owner. John states that he doesn’t need financial statements. His philosophy is as long as there is cash in the bank to pay the bills, then that is all that matters. The bank will have him appraise the property if he needs a loan. The question he asked you is why would he need financial statements that list historical value instead of FMV?

You need more information than that for the tax return
The bank may want actual financial statements to see what other debts there are and how the cash flow is.
He may not need actual financial statements but just looking at cash can be a problem depending on the timing of collections and payments.

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where can i find free information about learning to be a accounting?

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