Women Empowerment – My Thoughts
Women Empowerment – My Thoughts Disclaimer: Please read this with an “open mind”. I have been hearing this phrase a lot “Women Empowerment”. My question is “Who is empowering the … Read More
Key Topics/ Principles to Pass Management Accounting
The whole Management Accounting syllabus and the examination are premised on three key principles. Your ability to understand the concepts relating to these principles will either help you pass the … Read More
GAP ANALYSIS
GAP ANALYSIS In a business or a company, GAP analysis compares the actual performance with the potential performance. Sometimes it is referred as need-gap analysis, need analysis or need assessment. A … Read More
SCENARIO PLANNING
INTRODUCTION Scenario planning is a process of developing a view of alternative futures in order to craft a resilient (supple and durable) strategy. The idea is that if we look … Read More
IFRS 9 FINANCIAL INSTRUMENTS
QUESTION On 1 October 2013 Bolgatanga Ltd issued $10 million 6% convertible loan stock on the following terms: The issue price was at par. The loan stock is convertible into … Read More
THE BOSTON CONSULTING GROUP (BCG) GROWTH-SHARE MATRIX
THE MODEL The BCG matrix is a two-by-two matrix that classifies businesses, divisions, or products according to the present market share and the future growth of that market. Growth is … Read More
BEST PRINCIPLES OF ORGANISATIONAL CULTURE
INTRODUCTION Organizational culture refers to a system of shared assumptions, values, and beliefs that show people what is appropriate and inappropriate behaviour (Chatman & Eunyoung, 2003; Kerr & Slocum, 2005). … Read More
CONSOLIDATED FINANCIAL STATEMENTS
In traditional accounting terminology, a group of companies consists of a parent company and one or more subsidiary companies that are controlled by the parent company. We will be looking … Read More
INVESTMENT IN ASSOCIATES (IAS 28)
IAS 28 applies to all investments in which an investor has significant influence but not control or joint control except for investments held by a venture capital organisation, mutual fund, … Read More
ACCOUNTING TECHNIQUES – PUBLIC SECTOR ACCOUNTING
Public Sector Accounting has approaches and techniques applied in processing financial statements. They are Vote Accounting, Commitment Accounting, and Fund Accounting. VOTE ACCOUNTING This is a form of accounting system … Read More