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Bradley Winkleman Prof. Connelly ENGL 20 14 April 2016

Accounting Annotated Bibliography

AccountingTechnician. "Why Choose a Career in Accounting?" YouTube. YouTube, 2012. Web. 14 Apr.

2016.

This video is about why it is such a good idea about accounting. Most of the video is interview that college students have with professionals. The panel of people are asked first to define what exactly accountancy is. That is actually a tough question and can not really sum it all up in one sentence. The most basic definition is managing the money and business financials. They next started talking about jobs

after college. The panel said that there are hundreds of jobs that you can get with an accounting degree. Next question was what do you need to become an accountant whether or not you have to go to college. Everyone on the panel agreed and said that college is definitely recommend. One thing that they talked about was that accounting doesn't have to do with all numbers. You also have to communicate with other people. The authors conclusion of the video was accounting provides a wide variety of job opportunities and pays well. I think that this video is important because it introduces what you can do with accounting. The

video uses a lot of primary sources such as interviews with professionals

tradition panel in front of everyone. They were asking the panel over Skype. The panel ranged from all over the world so it helped you get a well rounded perspective which is why I think this is important for students.

The panel of people were your

"AICPA - The American Institute of CPAs." AICPA - The American Institute of CPAs. Web. 14 Apr. 2016.

American Institute of Certified Public Accountants (AICPA) is the largest association for accountants. Their website is www.aicpa.org. Once you are on the homepage of the website their are a total of eight tabs that you can click on to expand: Membership, Become a CPA, CPE and Conferences, Career, Interest Areas, Research, Publication, and Advocacy. I feel the most important tab for a college student here is Become a CPA. Under this tab you will find CPA Exam. If you click on that it will bring you to a new page on what the CPA exam is. Here you are allowed to download practice exam. You can see the pass rates of previous exams which is around 48 percent. This website has a lot of helpful content. This is a great website for someone who is striving to become a CPA. They can see the networking and connection that they will have once they achieve it. They are many helpful aids to help you pass the test since there is such a low pass rate. The stats of the pass rates are not there to discourage you, but to make you work harder to achieve your goal. I feel that this is an important website to know because it gives you the resources that you need to become a CPA.

Hendi, Yogi Prabowo. "Better, Faster, Smarter: Developing a Blueprint for Creating Forensic Accountants." Journal of Money Laundering Control 16.4 (2013): 353-78. ProQuest. Web. 13 Apr. 2016.

At first this article starts off by talking about how much fraud is still a problem even after the big bust of Enron, an audit company where the CEO and president faced 53 different counts that covered a wide range of financial crimes. This sparked a high demand for forensic accountants in both public and private sectors. Of course fraud as been around for generations and with computers makes fraud even easier to cover up the financial trail or “cook the books”. Fraud is separated into three categories:

corruption, asset misappropriation, and financial statement. Fraud can lead to the lose of money and according to the Association of Certified Fraud Examiners there was a lose of around $3.5 trillion in 2011. In 1950 Donald Cressy came up with what is known as the Fraud Triangle based off his PhD study. The three points of the triangle are pressure or motivation, opportunity, and rationalization. With fraud being such a big problem. The article discusses the needs to be a good accountant and goes in-depth for each

one. One needs to have the ability to differentiate the right from the wrong, ability to withstand pressure from the works, and have a puzzle solving mindset. In the end the author concludes that the main three things an forensic accounts is a strong mentality, methods, and experience. This is important for a business student because it shows how important forensic accounting is. Every company has to be audited to ensure that they are following the rules and not committing fraud. It is also important for a business student to know what it takes to become a good accountant. You need to maintain a strong mentality to know what is right and wrong and to stand up for what is right and call people out if they are wrong. They need to learn the methods on detecting the fraudulent behavior. Finally experience, even though college gets you the experience necessary since forensic accounting is “problem-based” it could take a lifetime to master. Hendi uses a large number of references throughout their paper. Many of the sources she uses are professionals and the studies they have conducted like Cressy. I feel the primary sources are definitely appropriate because they are profession first hand accounts. Overall, this is a great article for a business student.

Jesuit High School. Harassment Policy Form. 2016.

At every job you have to sign some form that has to deal with harassment. This policy is from Jesuit High School in Carmichael, California. It starts off by telling you what the policy is about. For example it says that “all forms of unlawful harassment based on an individual’s personal characteristics, such as race, sex, age, or disability.” This policy applies to everyone working at the Jesuit and even not working. Examples of unlawful harassment include: making threats, making derogatory comment or slurs and engaging in inappropriate physical contact. Then the policy goes into the procedure for reporting harassment. Like if you experience or see harassment to immediately report it to your superior. Once you have read through it you have to acknowledge that you have read it by signing the document. Since this is a policy it is written in a very formal fashion. There is not really evidence used since it is a legal contract, but it still is very important to the business world. Contracts are important in the business world because it holds people accountable for their actions.

"Why Choose Accounting?." Journal Of Accountancy 210.3 (2010): 76-77. Business Source Premier. Web. 12 Apr. 2016.

“Why Choose Accounting?” was published by AICPA in 2010. This article goes through different reasons why you should choose accounting as a major and as a profession. These reasons include:

challenging work, on-the-job learning, interesting people, transferable skills, and in demand. The article discusses that in accounting you develop problem solving skills that are very useful in challenging situations. One of the supporting evidence that they used was a quote from a partner at one of the Big Four firms which they said, “accounting is 25 percent working with numbers and 75 percent working with people.” People think accounting is just sitting at a desk all day crunching numbers, but in reality you have to put words to those numbers and share those spreadsheets with other people who are not familiar with your project. Also talks about how much accountants are in demand. According to Money magazine ranked certified public accountant amongst “The Best Jobs for 2009”. The main point the author was trying to get across was the reasons to be an accountant. The article was broken down into sections for each of the reason to become an accountant. They present their support in a couple different ways. They used primary source when quoted one of the Big Four firm partners. They also used a survey to from 2009 Fall Salary Survey of the National Association of Colleges and Employers to show that accounting is amongst the top to receive graduates. This article is important for business because it lays out what you need to know why accounting is so important. I believe that these are appropriate because a primary source is the best you can get since it is a first hand account. You normally do not use surveys for accounting because that line of work doesn't use them.