There are many different careers in the field of accounting ranging from entry-level bookkeeping to the Chief Financial Officer of a company. To achieve positions with more responsibility and higher salaries, it's necessary to have a degree in accounting as well as achieve various professional designations.
One of the primary milestones in any accountant's career is to become a Certified Public Accountant or CPA. To become a CPA you have to go to college with a major in accounting. You also have to pass a national CPA exam. There's also some employment experience required in a CPA firm. This is generally one to two years, although this varies from state to state. Once you satisfy all those requirements, you get a certificate that designates you as a CPA and you're allowed to offer your services to the public.
Many CPAs consider this just one stepping stone to their careers. The chief accountant in many offices is called the controller. The controller is in charge of managing the entire accounting system in a business stays on top of accounting and tax laws to keep the company legal and is responsible for preparing the financial statements.
The controller is also in charge of financial planning and budgeting. Some companies have only one accounting professional who's essentially the chief cook and bottle washer and does everything. As a business grows in size and complexity, then additional layers of personnel are required to handle the volume of work that comes from growth. Other areas in the company are also impacted by growth, and it's part of the controller's job to determine just how many more salaries the company can pay for additional people without negatively impacting growth and profits.
The controller also is responsible for preparing tax returns for the business; a much more involved and complex task than completing personal income tax forms! In larger organizations, the controller can report to a vice president of finance who reports to the chief financial officer, who is responsible for the broad objectives for growth and profit and implementing the appropriate strategies to achieve the objectives.
Careers
Business Hotel
In accordance with its function, the hotel is a temporary residence, which is usually occupied by the traveler and the most are the businessmen, of course. However, the hotel is now functioning in major cities are growing. Not just a place to rest the businessmen who were conducting a business trip, but the hotel can also be used directly as a place to do business.
Of course, although the hotel can also be used as a place to do business but actually quite different when compared with the actual office. However, the shift in lifestyle, the hotel is like like an office. It's not new anymore if a company decides to hold meetings, seminars or training for employees by choosing a hotel as a place. Seeing this, the hotel management to complete competing hotel facilities, so guests can make their business activities as comfortable as possible.
city located near the shore is interesting to build the hotel. one of the city is the city of Miami, FL, is located in the United States. City of Miami, FL has a very beautiful beach and a very bustling city that is very conducive to attract investors to do business hotel in the city of Miami, FL. There is also a city of Charlotte, NC, a city that's fair enough as the real estate market town of great saying today. Housing market presents a lower level to provide quality and an excellent choice for relocation. Cost of living in Charlotte, NC low compared with cities and other countries as well, which presents plus side for those who plan to move to the city of Charlotte, NC. No less interesting is also to do business but the business sector housing, Pittsburgh, PA city. City of the immovable. Relatively stable housing market and the city became the only town in America who actually experienced an increase in residential property prices in times of crisis. In 2008 Pittsburgh, PA was able to add jobs while many cities lost jobs and the national economy into recession significant work.
Several cities in the United States
The United States is a federal republic consisting of 50 states and one federal district. Except Alaska (northern Canada) & Hawaii (Pacific Ocean), 48 other states and the federal district located in North America. several cities in the United States is
Miami, FL. The city is located in the south. Exactly the state of Florida. In 2002, the city has a total population of 362,470 inhabitants and an area of 143.1 km². This city has a population density figures for 2532.1 inhabitants / km ². In the metropolitan area, amounted to 5,413,212 inhabitants.
Pittsburgh, PA. The city is located in the east. Precisely in the state of Pennsylvania. In 2008, the city has a total population of 316,718 inhabitants and an area of 151.1 km². This city has a population density figures for 2174 people / km².
Charlotte,NC. The city is located in the east. Precisely in the state of North Carolina. In 2009, the city has a total population of 716,874 inhabitants and an area of 629 km ². This city has a number density of 971.3 inhabitants / km ².
Research in Advertising
Research in advertising is done in order to produce better advertisements that are more efficient in motivating customers to buy a product or a service. The research can be based on a particular advertising campaign or can be more generalized and based on how advertisements create an effect on people’s mind. Lots of approaches are involved to go about conducting an advertising research like economical, psychological, demographical and sociological.
When designing an advertisement for a particular product many things should be researched like where it should be displayed, whether the advertisement can be printed in newspapers or magazines or broadcasted on television or radio or published on the Internet. Many methods are undertaken to collect relevant information. The research itself is of two kinds, syndicated and customized. Syndicated research is a single research done by the company that is available to other companies as well. Customized research is research based on certain criteria and is done for a particular company and its results are available to only that company.
Pre-testing or copy testing is a type of customized research that determines the in-market efficiency of an advertisement before it is released or before the final production. The more the pre-testing is done the more likely that it will be a successful advertisement and each pre-testing should be applied number of times. This can done by studying the level of attention the customers have, motivation, brand linkage, communication and entertainment. Flow of emotions and flow of attention are broken down and studied individually. The results are applied on the advertisement that is still being developed to recognize the weak points and replace them. A reliable feedback loop can guide the researchers, client and the agency to work in harmony. Tests should be applied during the storyboard stage of ad making. This is an early stage and the results are highly predictive. During this process images are selected and used as integrated campaign print ad.
Post-testing or ad tracking studies are either syndicated or customized. Studies are done over a period of time or continuously. The in-market research is done to understand a brands linkage, performance, awareness, and preference along with product attitudes and usage. They are done by, conducting interviews either on phone or Internet. Testing the finished advertisement provides the confidence and gives an idea whether it is following the strategy.
All the above studies should facilitate the client’s advertisement development make the end product easier to achieve. The study should contain rational information having not only surface knowledge but also provide deep in-sight that will open window to a customer’s mind. The customer, too, should provide precise information based on facts and not based on imaginary thinking and self-delusion. He should be able to explain the role of advertisement in the whole marketing plan. Working in vacuum doesn’t get the desired result.
The basis is to provide in-depth understanding about the consumers for improving on the advertisement techniques and other marketing decisions. The traditional methods of qualitative and quantitative techniques have been improved to analyze the information with good insight.
The rapidly changing likes and needs of the customers are difficult to track, but should be studied in order to increase the quality of advertisement. The changes are because of the huge number of options offered to them by the market.
Women in Advertisements
Many women right activists say that the women are being projected as merely an object by such advertisements. But the harsh truth is that advertisements featuring women is influencing viewers of all ages and advertisers have realized this. The advertisement starts with an attractive woman posing in seductive ways followed by the product or the service offered by the company. The beauty of the model already lures the customer, so advertisers do not have to put in more effort to motivate them.
But there are certain drawbacks in using women models in some advertisements and if a consumer is smart enough, it won’t take time for him to realize that. It is totally irrelevant to feature a female model or an actress in advertisement promoting men products. Some good examples of this point are showing a woman in axe deodorant commercial and comparison of a partially nude woman’s body to the body of a car. Second drawback is due to more concentration on the model, the attention deserved by the product is not sufficient. The main focus of the advertisement is lost.
Surprisingly only few male models advertises for male oriented products. Even a picture of a woman on an Internet commercial seems not logical to some extent, as there are thirty percent of female internet users and seventy percent of male internet users, worldwide. To add to it, advertisers cannot explain why beautiful bodies bring success to advertisement.
Advertisements are convincing and motivating tool, which can leave a deep impact on the minds of the viewers and plays a major role in molding the culture and attitude of the people. Expansive and extensive portraying of women in this manner merely reduces their image to an object of passion. Emphasis is laid only on the physical beauty of the woman like features, body curves. After the commercial has been shot, using graphical technology, any kind of imperfection of the body is altered which in a way sends out the signal that only perfect people are meant to use the product.
The companies have a moral responsibility also in the society. These commercials have a negative impact on the society and leads to problems faced for the common woman. The major ill effect is the pressure on woman to get those near-perfect bodies. They get so pressurized that they take the unhealthy way to reach the set goals. They develop eating disorders; their health gets affected which may sometimes result in irreparable damages. And those who never make it to that point, face humiliation and get taunted by everyone around them. This results in depression and other long-term psychological diseases.
According to researches and surveys conducted, most of the women vow that commercials lower their self-confidence and they visualize themselves as unattractive due to the image being portrayed of the perfect woman in ads. In America, seventy-five percent of healthy females think that they are over-weight. Half of the women populations are on some kind of diet program and nearly ten million women suffer from serious eating disorders. The weight of a fashion model is twenty three percent less than an average weighed ordinary woman.
Advertisements haven’t spared women being beaten up. In a particular after shave lotion commercial, the background voice says that its essential to learn martial arts because once a man applies the company’s product, women around will be attracted and will pounce on him. Towards the end of the commercial, they show a male model kicking several women model that seem to have attracted to him. This is degradation of respect of women to the lowest level.
After all this exposure, women viewers identify themselves as the weaker sex. Some think that males decide their self-worth. Over exposure of women as sex objects have triggered cases of physical assault and rapes. Majority of the women are taking the wrong way to get those stick figures, which are results in diseases, sometimes leading to death. And most of this is attributed to the advertisements that pour into the lives of innocent people everyday. Marketing ethics should be built to raise the status of woman in the society and give them the due respect but not degrade them.
Making a Profit
Measuring Costs
Measuring profits or net income is the most important thing accountants do. The second most important task is measuring costs. Costs are extremely important to running a business and managing them effectively can make a substantial difference in a company's bottom line.
Any business that sells products needs to know its product costs and depending on what is being manufactured and/or sold, it can get complicated. Every step in the production process has to be tracked carefully from start to finish. Many manufacturing costs cannot be directly matched with particular products; these are called indirect costs. To calculate the full cost of each product manufactured, accountants devise methods for allocating indirect production costs to specific products. Generally accepted accounting principles (GAAP) provide few guidelines for measuring product cost.
Accountants need to determine many other costs, in addition to product costs, such as the costs of the departments and other organizational units of the business; the cost of the retirement plan for the company's employees; the cost of marketing and advertising; the cost of restructuring the business or the cost of a major recall of products sold by the company, should that ever become necessary.
Cost accounting serves two broad purposes: measuring profit and furnishing relevant information to managers. What makes it confusing is that there's no one set method for measuring and reporting costs, although accuracy is paramount. Cost accounting can fall anywhere on a continuum between conservative or expansive. The phrase actual cost depends entirely on the particular methods used to measure cost. These can often be as subjective and nebulous as some systems for judging sports. Again accuracy is extremely important. The total cost of goods or products sold is the first and usually largest expense deducted from sales revenue in measuring profit.
What is the FASB?
The FASB is one organization that provides standardized guidelines for financial reporting. The mission of the Financial Accounting Standards Board (FASB) is to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors and users of financial information.
Accounting standards are essential to the efficient functioning of the economy because decisions about the allocation of resources rely heavily on credible, concise, transparent and understandable financial information. Financial information about the operations and financial position of individual entities also is used by the public in making various other kinds of decisions.
To accomplish its mission, the FASB acts to:
--Improve the usefulness of financial reporting by focusing on the primary characteristics of relevance and reliability and on the qualities of comparability and consistency;
--Keep standards current to reflect changes in methods of doing business and changes in the economic environment;
--Consider promptly any significant areas of deficiency in financial reporting that might be improved through the standard-setting process;
--Promote the international convergence of accounting standards concurrent with improving the quality of financial reporting; and
--Improve the common understanding of the nature and purposes of information contained in financial reports.
The FASB develops broad accounting concepts as well as standards for financial reporting. It also provides guidance on implementation of standards. Concepts are useful in guiding the Board in establishing standards and in providing a frame of reference, or conceptual framework, for resolving accounting issues. The framework will help to establish reasonable bounds for judgment in preparing financial information and to increase understanding of, and confidence in, financial information on the part of users of financial reports. It also will help the public to understand the nature and limitations of information supplied by financial reporting.
Bread Food Business Opportunity
Food business opportunities are always interesting to talk about. And the food business it is easy to get started.
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Not long ago, we launched a new site MesinRoti.com. This site intentionally online to give us info about the machines used for the bread business.
At these sites, you can find a variety of business opportunities BREAD, among others: the toast of business opportunities, business opportunities CREEPES, Waffle Iron, Bread Tokoyaki, etc.
Auditing
If a business breaks the rules of accounting and ethics, it can be liable for legal sanctions against it. It can deliberately deceive its investors and lenders with false or misleading numbers in its financial report. That's where audits come in. Audits are one means of keeping misleading financial reporting to a minimum. CPA auditors are like highway patrol officers who enforce traffic laws and issue tickets to keep speeding to a minimum. An audit exam can uncover problems that the business was not aware of.
After completing an audit examination, the CPA prepares a short report stating that the business has prepared its financial statements, according to generally accepted accounting principles (GAAP), or where it has not. All businesses that are publicly traded are required to have annual audits by independent CPAs. Those companies whose stocks are listed on the New York Stock Exchange or Nasdaq must be audited by outside CPA firms. For a publicly traded company, the expense of conducting an annual audit is the cost of doing business; it's the price a company pays for going into public markets for its capital and for having its shares traded in the public venue.
Although federal law doesn't require audits for private businesses, banks and other lenders to private businesses may insist on audited financial statements. If the lenders don't require audited statements, a business's owners have to decide whether an audit is a good investment. Instead of an audit, which they can't really afford, many smaller businesses have an outside CPA come in on a regular basis to look over their accounting methods and give advice on their financial reporting. But unless a CPA has done an audit, he or she has to be very careful not to express an opinion of the external financial statements. Without a careful examination of the evidence supporting the amounts reported in the financial statements, the CPA is in no position to give an opinion on the financial statements prepared from the accounts of the business.