From ra_mcdo@pavo.concordia.ca Tue Feb 22 16:15:34 1994 Path: uunet!bounce-back From: ra_mcdo@pavo.concordia.ca (Robert Allan McDonald) Newsgroups: news.announce.newgroups,news.groups,misc.taxes,misc.invest Subject: RFD: misc.finances.accounting Followup-To: news.groups Date: 21 Feb 1994 19:33:16 -0500 Organization: Concordia University Lines: 184 Sender: tale@uunet.uu.net Approved: tale@uunet.uu.net Message-ID: NNTP-Posting-Host: rodan.uu.net Xref: uunet news.announce.newgroups:4651 news.groups:96154 misc.taxes:14748 misc.invest:64867 REQUEST FOR DISCUSSION PROPOSED FOR NEW NEWSGROUP TENTATIVE TITLE : misc.finances.accounting STATUS : unmoderated (followup and discussion directed to news.groups) REQUEST FOR DISCUSSION : misc.finances.accounting (unmoderated) This is a formal request for discussion on the subject of creating the unmoderated newsgroup "misc.finances.accounting". There are presently no newsgroups dedicated to the subjects of accounting auditing and taxation in a single group. This would be particularly useful to accounting students as they could discuss all releted topics without having to read several groups. As well the three topics in the newsgroup name are interrelated, therefore by discussing them all in one newsgroup the readers can ask integrated questions without seeming to be out of context or in the wrong group. Because the nature of the issues to be discussed are seldom clear cut, I suggest that this group be unmoderated as this will enable the readers to explore different points of view so as to better understand their own position by recognizing the external factors that influence accounting auditing and taxation. As well by it being unmoderated it will promote the free flow of ideas. JUSTIFICATION -------------- There are presently no groups that discuss accounting, auditing and taxation in the same group at the student level. Since accounting and auditing standards and tax laws differ from one country to another, this newsgroup will allow students to discuss issues related to the above three topics with people from different countries and gain an understanding of the standards and tax laws in other countries. This is becoming more important due to the changes in global markets. PURPOSE -------- The purpose of this new group will be to provide a forum where accounting students can exchange ideas, opinions, views and information as it relates to accounting, auditing and taxation. CHARTER -------- The newsgroup misc.finances.accounting will be created and exist to discuss the related topics of accounting, auditing and taxation and the related topics in the following list: - PROFESSIONAL PRACTICE - Professional Ethics - Quality Control - INFORMATION SYSTEMS - Concepts in Computerized Systems - Elements of Computerized Systems - System Development, Acquisition, Implementation, and Maintenence - Information Systems Control Concepts - Information System Control Techniques - AUDIT AND RELATED PROFESSIONAL SERVICES - Audit Environment - Generally Accepted Auditing Standards - Audit Evidence - Development of Audit Strategy - Execution of Audit Strategy - Audit Reporting - Audit Committees - Related Professional Services - Public Sector Auditing Standards - FINANCIAL ACCOUNTING AND REPORTING - Accounting Theory Formulation - Accounting concepts - Financial Statement Analysis - Financial Statements Under GAAP - Cash - Temporary Investments - Accounts and Notes Receivable - Inventories - Consignments - Capitel Assets - Intangible and other assets - Long term Investments - Current Liabilities - Deferred Revenues - Long Term Debt - Contractual Obligations - Contingencies - Pension Costs and Obligations - Leases - Accounting for Income Taxes - Shareholders Equity - Unincorporated Businesses - Revenue and Expense Recognition - Earnings Per Share - Accounting Changes - Prior Period Adjustments - Discontinued Operations - Non-recurring Transactions - Subsequent Events - Related Party Transactions - Non-monetary Transactions - Statement of Changes in Financial Position - Business Combinations - Consolidated Statements - Foreign Currency Translation - Segmented Information - Interim Reporting - Government Assistance - Branch Accounting - Accounting for Entities in Financial Difficulty - Non-profit Accounting - Public Sector Accounting - Personal Financial Statements - Pension Plans - Prospectuses - Future Oriented Financial Information - Alternative Accounting Models - MANAGERIAL ACCOUNTING AND FINANCIAL MANAGEMENT - Cost Concepts - Costing Systems - Cost Allocation - Standard Cost Systems - Variable Costing - Management Decision Models - Planning and Budgeting - Cost-Volume-Profit Alalysis - Relevant Costs - Performance evaluation Systems - Non-profit and government settings - Working Capital Management - Capital Budgeting - Financial leverage and risk - Lease Financine - Capital Structure Decisions - Dividend Policy - Capital Markets - Business Valuation - TAXATION - Income Taxation - Goods and Services Tax (Other Value Added Taxes) - Other taxes - ACCOUNTING / AUDITING / TAXATION ORGANIZATIONS - Standard setting bodies - Government regulations / laws affecting accounting, auditing & taxation - ACCOUNTING / AUDITING / TAXATION LITERATURE - Textbooks - Periodicals - Authoritative literature - RELETED CAREER OPPORTUNITIES - Chartered Accountant (C.A.) - Certified Public Accountant (C.P.A.) - Certified General Accountant (C.G.A.) - Certified Management Accountant (C.M.A.) - Certified Information System Auditor (C.I.S.A.) - Certified Fraud Examiner (C.F.E.) - Certified Internal Auditor (C.I.A.) - Certified Syetems Professional (C.S.P.) - Charteref Financial Analyst (C.F.A.) - Certified Management Consultant (C.M.C.) - OTHER RELATED TOPICS - ??? Note ----- This RFD is being issued as per the advice of "How To Create a New Usenet Newsgroup," popularly referred to as "The Guidelines", and posted regularly to news.announce.new{groups,users}. Please refer to this article if you have any questions about the newsgroup creation process. -- Robert McDonald Laliberte Lanctot Coopers & Lybrand (Montreal) McGill University ra_mcdo@pavo.concordia.ca From ra_mcdo@pavo.concordia.ca Tue Mar 22 20:10:40 1994 Path: uunet!bounce-back From: ra_mcdo@pavo.concordia.ca (Robert Allan McDonald) Newsgroups: news.announce.newgroups,news.groups,misc.taxes,misc.invest Subject: 2nd RFD: misc.finances.accounting Followup-To: news.groups Date: 15 Mar 1994 17:48:29 -0500 Organization: Concordia University Lines: 186 Sender: tale@uunet.uu.net Approved: tale@uunet.uu.net Message-ID: References: NNTP-Posting-Host: rodan.uu.net Xref: uunet news.announce.newgroups:4771 news.groups:98247 misc.taxes:15374 misc.invest:66740 REQUEST FOR DISCUSSION (2nd posting) PROPOSED FOR NEW NEWSGROUP TENTATIVE TITLE : misc.finances.accounting STATUS : unmoderated (followup and discussion directed to news.groups) REQUEST FOR DISCUSSION : misc.finances.accounting (unmoderated) This is a formal request for discussion on the subject of creating the unmoderated newsgroup "misc.finances.accounting". There are presently no newsgroups dedicated to the subjects of accounting auditing and taxation in a single group. This would be particularly useful to accounting students as they could discuss all releted topics without having to read several groups. As well the three topics in the newsgroup name are interrelated, therefore by discussing them all in one newsgroup the readers can ask integrated questions without seeming to be out of context or in the wrong group. Because the nature of the issues to be discussed are seldom clear cut, I suggest that this group be unmoderated as this will enable the readers to explore different points of view so as to better understand their own position by recognizing the external factors that influence accounting auditing and taxation. As well by it being unmoderated it will promote the free flow of ideas. JUSTIFICATION -------------- There are presently no groups that discuss accounting, auditing and taxation in the same group at the student level. Since accounting and auditing standards and tax laws differ from one country to another, this newsgroup will allow students to discuss issues related to the above three topics with people from different countries and gain an understanding of the standards and tax laws in other countries. This is becoming more important due to the changes in global markets. PURPOSE -------- The purpose of this new group will be to provide a forum where accounting students can exchange ideas, opinions, views and information as it relates to accounting, auditing and taxation. CHARTER -------- The newsgroup misc.finances.accounting will be created and exist to discuss the related topics of accounting, auditing and taxation and the related topics in the following list: - PROFESSIONAL PRACTICE - Professional Ethics - Quality Control - INFORMATION SYSTEMS - Concepts in Computerized Systems - Elements of Computerized Systems - System Development, Acquisition, Implementation, and Maintenence - Information Systems Control Concepts - Information System Control Techniques - AUDIT AND RELATED PROFESSIONAL SERVICES - Audit Environment - Generally Accepted Auditing Standards - Audit Evidence - Development of Audit Strategy - Execution of Audit Strategy - Audit Reporting - Audit Committees - Related Professional Services - Public Sector Auditing Standards - FINANCIAL ACCOUNTING AND REPORTING - Accounting Theory Formulation - Accounting concepts - Financial Statement Analysis - Financial Statements Under GAAP - Cash - Temporary Investments - Accounts and Notes Receivable - Inventories - Consignments - Capitel Assets - Intangible and other assets - Long term Investments - Current Liabilities - Deferred Revenues - Long Term Debt - Contractual Obligations - Contingencies - Pension Costs and Obligations - Leases - Accounting for Income Taxes - Shareholders Equity - Unincorporated Businesses - Revenue and Expense Recognition - Earnings Per Share - Accounting Changes - Prior Period Adjustments - Discontinued Operations - Non-recurring Transactions - Subsequent Events - Related Party Transactions - Non-monetary Transactions - Statement of Changes in Financial Position - Business Combinations - Consolidated Statements - Foreign Currency Translation - Segmented Information - Interim Reporting - Government Assistance - Branch Accounting - Accounting for Entities in Financial Difficulty - Non-profit Accounting - Public Sector Accounting - Personal Financial Statements - Pension Plans - Prospectuses - Future Oriented Financial Information - Alternative Accounting Models - MANAGERIAL ACCOUNTING AND FINANCIAL MANAGEMENT - Cost Concepts - Costing Systems - Cost Allocation - Standard Cost Systems - Variable Costing - Management Decision Models - Planning and Budgeting - Cost-Volume-Profit Alalysis - Relevant Costs - Performance evaluation Systems - Non-profit and government settings - Working Capital Management - Capital Budgeting - Financial leverage and risk - Lease Financine - Capital Structure Decisions - Dividend Policy - Capital Markets - Business Valuation - TAXATION - Income Taxation - Goods and Services Tax (Other Value Added Taxes) - Other taxes - ACCOUNTING / AUDITING / TAXATION ORGANIZATIONS - Standard setting bodies - Government regulations / laws affecting accounting, auditing & taxation - ACCOUNTING / AUDITING / TAXATION LITERATURE - Textbooks - Periodicals - Authoritative literature - RELETED CAREER OPPORTUNITIES - Chartered Accountant (C.A.) - Certified Public Accountant (C.P.A.) - Certified General Accountant (C.G.A.) - Certified Management Accountant (C.M.A.) - Certified Information System Auditor (C.I.S.A.) - Certified Fraud Examiner (C.F.E.) - Certified Internal Auditor (C.I.A.) - Certified Syetems Professional (C.S.P.) - Charteref Financial Analyst (C.F.A.) - Certified Management Consultant (C.M.C.) - OTHER RELATED TOPICS - ??? Note ----- This RFD is being issued as per the advice of "How To Create a New Usenet Newsgroup," popularly referred to as "The Guidelines", and posted regularly to news.announce.new{groups,users}. Please refer to this article if you have any questions about the newsgroup creation process. -- Robert McDonald Laliberte Lanctot Coopers & Lybrand (Montreal) McGill University ra_mcdo@pavo.concordia.ca From gt0670e@prism.gatech.edu Tue Mar 22 20:14:56 1994 Path: uunet!bounce-back From: gt0670e@prism.gatech.edu (Brennan T. Price) Newsgroups: news.announce.newgroups,news.groups,misc.invest,misc.taxes Subject: CFV: misc.finances.accounting Followup-To: poster Date: 22 Mar 1994 17:27:47 -0500 Organization: Usenet Volunteer Votetakers Lines: 165 Sender: tale@uunet.uu.net Approved: tale@uunet.uu.net Expires: 13 Apr 1994 00:00:00 GMT Message-ID: References: Reply-To: gt0670e@acme.gatech.edu (Brennan T. Price's Ballot Box) NNTP-Posting-Host: rodan.uu.net Xref: uunet news.announce.newgroups:4804 news.groups:98747 misc.invest:67364 misc.taxes:15596 FIRST CALL FOR VOTES (of 2) unmoderated newsgroup misc.finances.accounting Newsgroups line: misc.finances.accounting Accounting, auditing, and taxation Votes must be received by 19:59:59 EDT, 12 April 1994. This vote is being conducted by a neutral third party. For voting questions only contact gt0670e@prism.gatech.edu. For questions about the proposed group contact Robert Allan McDonald (ra_mcdo@pavo.concordia.ca). CHARTER The newsgroup misc.finances.accounting will be created and exist to discuss the related topics of accounting, auditing and taxation and the related topics in the following list: - PROFESSIONAL PRACTICE - Professional Ethics - Quality Control - INFORMATION SYSTEMS - Concepts in Computerized Systems - Elements of Computerized Systems - System Development, Acquisition, Implementation, and Maintenence - Information Systems Control Concepts - Information System Control Techniques - AUDIT AND RELATED PROFESSIONAL SERVICES - Audit Environment - Generally Accepted Auditing Standards - Audit Evidence - Development of Audit Strategy - Execution of Audit Strategy - Audit Reporting - Audit Committees - Related Professional Services - Public Sector Auditing Standards - FINANCIAL ACCOUNTING AND REPORTING - Accounting Theory Formulation - Accounting concepts - Financial Statement Analysis - Financial Statements Under GAAP - Cash - Temporary Investments - Accounts and Notes Receivable - Inventories - Consignments - Capitel Assets - Intangible and other assets - Long term Investments - Deferred Revenues - Long Term Debt - Contractual Obligations - Contingencies - Pension Costs and Obligations - Leases - Accounting for Income Taxes - Shareholders Equity - Unincorporated Businesses - Revenue and Expense Recognition - Earnings Per Share - Accounting Changes - Prior Period Adjustments - Discontinued Operations - Non-recurring Transactions - Subsequent Events - Related Party Transactions - Non-monetary Transactions - Statement of Changes in Financial Position - Business Combinations - Consolidated Statements - Foreign Currency Translation - Segmented Information - Interim Reporting - Government Assistance - Branch Accounting - Accounting for Entities in Financial Difficulty - Non-profit Accounting - Public Sector Accounting - Personal Financial Statements - Pension Plans - Prospectuses - Future Oriented Financial Information - Alternative Accounting Models - MANAGERIAL ACCOUNTING AND FINANCIAL MANAGEMENT - Cost Concepts - Costing Systems - Cost Allocation - Standard Cost Systems - Variable Costing - Management Decision Models - Planning and Budgeting - Cost-Volume-Profit Alalysis - Relevant Costs - Performance evaluation Systems - Non-profit and government settings - Working Capital Management - Capital Budgeting - Financial leverage and risk - Lease Financine - Capital Structure Decisions - Dividend Policy - Capital Markets - Business Valuation - TAXATION - Income Taxation - Goods and Services Tax (Other Value Added Taxes) - Other taxes - ACCOUNTING / AUDITING / TAXATION ORGANIZATIONS - Standard setting bodies - Government regulations / laws affecting accounting, auditing & taxation - ACCOUNTING / AUDITING / TAXATION LITERATURE - Textbooks - Periodicals - Authoritative literature - RELETED CAREER OPPORTUNITIES - Chartered Accountant (C.A.) - Certified Public Accountant (C.P.A.) - Certified General Accountant (C.G.A.) - Certified Management Accountant (C.M.A.) - Certified Information System Auditor (C.I.S.A.) - Certified Fraud Examiner (C.F.E.) - Certified Internal Auditor (C.I.A.) - Certified Syetems Professional (C.S.P.) - Charteref Financial Analyst (C.F.A.) - Certified Management Consultant (C.M.C.) - OTHER RELATED TOPICS - ??? RATIONALE There are presently no groups that discuss accounting, auditing and taxation in the same group at the student level. Since accounting and auditing standards and tax laws differ from one country to another, this newsgroup will allow students to discuss issues related to the above three topics with people from different countries and gain an understanding of the standards and tax laws in other countries. This is becoming more important due to the changes in global markets. The purpose of this new group will be to provide a forum where accounting students can exchange ideas, opinions, views and information as it relates to accounting, auditing and taxation. HOW TO VOTE Send MAIL to: gt0670e@acme.gatech.edu Just Replying should work if you are not reading this on a mailing list. Please note the machine name; votes go to acme.gatech.edu, while voting questions go to prism.gatech.edu. Your mail message should contain one of the following statements: I vote YES on misc.finances.accounting I vote NO on misc.finances.accounting You may also ABSTAIN in place of YES/NO - this will not affect the outcome. Anything else may be rejected by the automatic vote counting program. The votetaker will respond to your received ballots with a personal acknowledge- ment by mail - if you do not receive one within several days, try again. It's your responsibility to make sure your vote is registered correctly. One vote counted per person, no more than one per account. Addresses and votes of all voters will be published in the final voting results list. --Brennan T. Price, UVV Running Usevote 3.0 From gt0670e@prism.gatech.edu Tue Mar 29 20:10:12 1994 Path: uunet!bounce-back From: gt0670e@prism.gatech.edu (Brennan T. Price) Newsgroups: news.announce.newgroups,news.groups,misc.invest,misc.taxes Subject: 2nd CFV: misc.finances.accounting Supersedes: Followup-To: poster Date: 29 Mar 1994 18:09:31 -0500 Organization: Usenet Volunteer Votetakers Lines: 186 Sender: tale@uunet.uu.net Approved: tale@uunet.uu.net Expires: 13 Apr 1994 00:00:00 GMT Message-ID: References: Reply-To: gt0670e@acme.gatech.edu (Brennan T. Price's Ballot Box) NNTP-Posting-Host: rodan.uu.net Xref: uunet news.announce.newgroups:4851 news.groups:99453 misc.invest:67922 misc.taxes:15759 LAST CALL FOR VOTES (of 2) unmoderated newsgroup misc.finances.accounting Newsgroups line: misc.finances.accounting Accounting, auditing, and taxation Votes must be received by 19:59:59 EDT, 12 April 1994. This vote is being conducted by a neutral third party. For voting questions only contact gt0670e@prism.gatech.edu. For questions about the proposed group contact Robert Allan McDonald (ra_mcdo@pavo.concordia.ca). CHARTER The newsgroup misc.finances.accounting will be created and exist to discuss the related topics of accounting, auditing and taxation and the related topics in the following list: - PROFESSIONAL PRACTICE - Professional Ethics - Quality Control - INFORMATION SYSTEMS - Concepts in Computerized Systems - Elements of Computerized Systems - System Development, Acquisition, Implementation, and Maintenence - Information Systems Control Concepts - Information System Control Techniques - AUDIT AND RELATED PROFESSIONAL SERVICES - Audit Environment - Generally Accepted Auditing Standards - Audit Evidence - Development of Audit Strategy - Execution of Audit Strategy - Audit Reporting - Audit Committees - Related Professional Services - Public Sector Auditing Standards - FINANCIAL ACCOUNTING AND REPORTING - Accounting Theory Formulation - Accounting concepts - Financial Statement Analysis - Financial Statements Under GAAP - Cash - Temporary Investments - Accounts and Notes Receivable - Inventories - Consignments - Capitel Assets - Intangible and other assets - Long term Investments - Deferred Revenues - Long Term Debt - Contractual Obligations - Contingencies - Pension Costs and Obligations - Leases - Accounting for Income Taxes - Shareholders Equity - Unincorporated Businesses - Revenue and Expense Recognition - Earnings Per Share - Accounting Changes - Prior Period Adjustments - Discontinued Operations - Non-recurring Transactions - Subsequent Events - Related Party Transactions - Non-monetary Transactions - Statement of Changes in Financial Position - Business Combinations - Consolidated Statements - Foreign Currency Translation - Segmented Information - Interim Reporting - Government Assistance - Branch Accounting - Accounting for Entities in Financial Difficulty - Non-profit Accounting - Public Sector Accounting - Personal Financial Statements - Pension Plans - Prospectuses - Future Oriented Financial Information - Alternative Accounting Models - MANAGERIAL ACCOUNTING AND FINANCIAL MANAGEMENT - Cost Concepts - Costing Systems - Cost Allocation - Standard Cost Systems - Variable Costing - Management Decision Models - Planning and Budgeting - Cost-Volume-Profit Alalysis - Relevant Costs - Performance evaluation Systems - Non-profit and government settings - Working Capital Management - Capital Budgeting - Financial leverage and risk - Lease Financine - Capital Structure Decisions - Dividend Policy - Capital Markets - Business Valuation - TAXATION - Income Taxation - Goods and Services Tax (Other Value Added Taxes) - Other taxes - ACCOUNTING / AUDITING / TAXATION ORGANIZATIONS - Standard setting bodies - Government regulations / laws affecting accounting, auditing & taxation - ACCOUNTING / AUDITING / TAXATION LITERATURE - Textbooks - Periodicals - Authoritative literature - RELETED CAREER OPPORTUNITIES - Chartered Accountant (C.A.) - Certified Public Accountant (C.P.A.) - Certified General Accountant (C.G.A.) - Certified Management Accountant (C.M.A.) - Certified Information System Auditor (C.I.S.A.) - Certified Fraud Examiner (C.F.E.) - Certified Internal Auditor (C.I.A.) - Certified Syetems Professional (C.S.P.) - Chartered Financial Analyst (C.F.A.) - Certified Management Consultant (C.M.C.) - OTHER RELATED TOPICS - ??? RATIONALE There are presently no groups that discuss accounting, auditing and taxation in the same group at the student level. Since accounting and auditing standards and tax laws differ from one country to another, this newsgroup will allow students to discuss issues related to the above three topics with people from different countries and gain an understanding of the standards and tax laws in other countries. This is becoming more important due to the changes in global markets. The purpose of this new group will be to provide a forum where accounting students can exchange ideas, opinions, views and information as it relates to accounting, auditing and taxation. HOW TO VOTE Send MAIL to: gt0670e@acme.gatech.edu Just Replying should work if you are not reading this on a mailing list. Please note the machine name; votes go to acme.gatech.edu, while voting questions go to prism.gatech.edu. Your mail message should contain one of the following statements: I vote YES on misc.finances.accounting I vote NO on misc.finances.accounting You may also ABSTAIN in place of YES/NO - this will not affect the outcome. Anything else may be rejected by the automatic vote counting program. The votetaker will respond to your received ballots with a personal acknowledge- ment by mail - if you do not receive one within several days, try again. It's your responsibility to make sure your vote is registered correctly. One vote counted per person, no more than one per account. Addresses and votes of all voters will be published in the final voting results list. misc.finances.accounting Bounce List - No need to revote ------------------------------------------------------------------------------ catseye@minerva.cis.yale.edu. Mark Kupferman jhsu@uxc.cso.uiuc.edu This list is current as of 22:00:00 EST 28 March 1994. If you mailed a vote before this time, and you have neither received an e-mail acknowledgement nor been listed above, your vote may have been lost in transit, and you are advised to vote again. misc.finances.accounting Bounce List for Votes in Error - Must revote ------------------------------------------------------------------------------ mrlloyd@hydra.unm.edu Chris Lloyd This is a list of all votes in error whose mail acknowledgements bounced. If your name appears on this second list, the vote you submitted is invalid. Please read the voting instructions and vote again. --Brennan T. Price, UVV Running UseVote 3.0 From gt0670e@prism.gatech.edu Tue Apr 19 17:48:38 1994 Path: uunet!bounce-back From: gt0670e@prism.gatech.edu (Brennan T. Price) Newsgroups: news.announce.newgroups,news.groups,misc.invest,misc.taxes Subject: RESULT: misc.finances.accounting fails 70:10 Supersedes: Followup-To: news.groups Date: 14 Apr 1994 15:13:51 -0400 Organization: Usenet Volunteer Votetakers Lines: 247 Sender: tale@uunet.uu.net Approved: tale@uunet.uu.net Message-ID: References: NNTP-Posting-Host: rodan.uu.net Xref: uunet news.announce.newgroups:4943 news.groups:100731 misc.invest:69772 misc.taxes:16272 RESULT unmoderated group misc.finances.accounting fails 70:10 There were 70 YES votes and 10 NO votes, for a total of 80 valid votes. There were 2 abstains and 4 invalid ballots. For group passage, YES votes must be at least 2/3 of all valid (YES and NO) votes. There also must be at least 100 more YES votes than NO votes. The latter condition has not been met. There is a five day discussion period after these results are posted. Unless serious allegations of voting irregularities are raised, the group may not be voted on again for six months. Polling closed at 19:59:59 EDT, 12 April 1994. This vote was conducted by a neutral third party. For voting questions only contact gt0670e@prism.gatech.edu. For questions about the proposed group contact Robert Allan McDonald (ra_mcdo@pavo.concordia.ca). CHARTER The newsgroup misc.finances.accounting will be created and exist to discuss the related topics of accounting, auditing and taxation and the related topics in the following list: - PROFESSIONAL PRACTICE - Professional Ethics - Quality Control - INFORMATION SYSTEMS - Concepts in Computerized Systems - Elements of Computerized Systems - System Development, Acquisition, Implementation, and Maintenence - Information Systems Control Concepts - Information System Control Techniques - AUDIT AND RELATED PROFESSIONAL SERVICES - Audit Environment - Generally Accepted Auditing Standards - Audit Evidence - Development of Audit Strategy - Execution of Audit Strategy - Audit Reporting - Audit Committees - Related Professional Services - Public Sector Auditing Standards - FINANCIAL ACCOUNTING AND REPORTING - Accounting Theory Formulation - Accounting concepts - Financial Statement Analysis - Financial Statements Under GAAP - Cash - Temporary Investments - Accounts and Notes Receivable - Inventories - Consignments - Capitel Assets - Intangible and other assets - Long term Investments - Deferred Revenues - Long Term Debt - Contractual Obligations - Contingencies - Pension Costs and Obligations - Leases - Accounting for Income Taxes - Shareholders Equity - Unincorporated Businesses - Revenue and Expense Recognition - Earnings Per Share - Accounting Changes - Prior Period Adjustments - Discontinued Operations - Non-recurring Transactions - Subsequent Events - Related Party Transactions - Non-monetary Transactions - Statement of Changes in Financial Position - Business Combinations - Consolidated Statements - Foreign Currency Translation - Segmented Information - Interim Reporting - Government Assistance - Branch Accounting - Accounting for Entities in Financial Difficulty - Non-profit Accounting - Public Sector Accounting - Personal Financial Statements - Pension Plans - Prospectuses - Future Oriented Financial Information - Alternative Accounting Models - MANAGERIAL ACCOUNTING AND FINANCIAL MANAGEMENT - Cost Concepts - Costing Systems - Cost Allocation - Standard Cost Systems - Variable Costing - Management Decision Models - Planning and Budgeting - Cost-Volume-Profit Alalysis - Relevant Costs - Performance evaluation Systems - Non-profit and government settings - Working Capital Management - Capital Budgeting - Financial leverage and risk - Lease Financine - Capital Structure Decisions - Dividend Policy - Capital Markets - Business Valuation - TAXATION - Income Taxation - Goods and Services Tax (Other Value Added Taxes) - Other taxes - ACCOUNTING / AUDITING / TAXATION ORGANIZATIONS - Standard setting bodies - Government regulations / laws affecting accounting, auditing & taxation - ACCOUNTING / AUDITING / TAXATION LITERATURE - Textbooks - Periodicals - Authoritative literature - RELETED CAREER OPPORTUNITIES - Chartered Accountant (C.A.) - Certified Public Accountant (C.P.A.) - Certified General Accountant (C.G.A.) - Certified Management Accountant (C.M.A.) - Certified Information System Auditor (C.I.S.A.) - Certified Fraud Examiner (C.F.E.) - Certified Internal Auditor (C.I.A.) - Certified Syetems Professional (C.S.P.) - Chartered Financial Analyst (C.F.A.) - Certified Management Consultant (C.M.C.) - OTHER RELATED TOPICS - ??? misc.finances.accounting Final Vote Ack Voted Yes ------------------------------------------------------------------------------ a2771@doc.us.dell.com a2771@shafi.dell.com al198723@academ01.mty.itesm.mx JESUS EUGENIO SANCHEZ PENA ault@cs.albany.edu Jim Ault barua@plains.NoDak.edu Soumen Barua bj@herbison.com B.J. Herbison bn293@cleveland.Freenet.Edu Douglas P. Shannon bonesho%nyneve.dnet@koedgw01.delcoelect.com Tim Bonesho catseye@minerva.cis.yale.edu Mark Kupferman cfischer@sbu.edu Carol Fischer cjackson@csugrad.cs.vt.edu King of FIRE Jackson corey@Cayman.COM Corey Sohmer DNLTRA02@Uctvax.UCT.AC.ZA Tracy Dunley - Owen donsug@netcom.com Don Sugarman dosgood@lonestar.utsa.edu David C. Osgood douglis@MITL.Research.Panasonic.COM Fred Douglis dozer@prism.nmt.edu Doug Howard Dozer dpfred@dprmpt.dataprompt.com Fred Chen dpsadm@ctycal.cuug.ab.ca David Mitchell drayer@minerva.cis.yale.edu Rebecca Drayer eric@cnj.digex.net Eric E. Hanson fboys@uoguelph.ca Florence J Boys fsspr@camelot.acf-lab.alaska.edu Sean P. Ryan ftmexpat@netcom.com Frank McNeil gblishen@wimsey.com Gene Blishen ggw@acpub.duke.edu G. "Wolfe" Woodbury glenn@voyager.Berkeley.EDU Glenn D. Adams graywood@tibalt.supernet.ab.ca Graywood Cook gregse@netcom.com Greg Elminger jau@ulysses.att.com jhsu@uxc.cso.uiuc.edu Jason Hsu jolin@haas.berkeley.edu Jonathan W. Lin JOSEPEREIRA%LMSC.LOCKHEED.COM@LMSC5.IS.LMSC.LOCKHEED.COM Jose F. Pereira kean@cs.ust.hk Alex Kean kong@ece.ucdavis.edu Timothy Kong kreitzer@luna.cas.usf.edu Joshua Kreitzer (LIS) L15D@ZFN.UNI-BREMEN.DE Martin Schroeder lcs@spaghetti.visus.com Carol Koehler lewi0066@gold.tc.umn.edu Jonathan Lewis lgandler@stern.nyu.edu Lawrence J Gandler LIM@MCG4.llnl.gov Doug Lim maron@herry.biostat.chop.edu Patricia F. Maron matwood@peruvian.cs.utah.edu Mark Atwood msakai@cc.brynmawr.edu Sakai Makiko mughal@alumni.caltech.edu A. M. Mughal N.BASHIR@zippy.dct.ac.uk Nomaan Bin Bashir N.Lupu@frcl.bull.fr N. LUPU naresh_gupta@taligent.com Naresh Gupta pal@moscom.com Paul A LaChapelle panton@cybernet.cse.fau.edu Tom Panton peter@manorcon.demon.co.uk Peter Sullivan plee@panix.com John PH Lee quinn@phoenix.Princeton.EDU Michael J. Quinn r.boys@genie.geis.com r.essex@genie.geis.com rabbott@world.std.com Richard J Abbott rcsiebel@vnet3.vub.ac.be Roland Siebelink rlcarr@animato.network23.com Rich Carreiro RMNL69@PACCVM.corp.mot.com Les Aquino rubindj@rubindj.student.rose-hulman.edu Daniel J. Rubin rufinus@cae.wisc.edu Jeffrey Rufinus sartin@pencom.com Rob Sartin shin@tara.sandiegoca.NCR.COM tanaka_d@cedd.kajima.co.jp Yutaka Tanaka tenberg@hot.gun.de Helmut Tenberg tn@wx.gtegsc.com Thoai Nguyen tpreuss@informatik.tu-cottbus.de Thomas Preuss tyler@marcam.com Sheila Tyler v912382@meinkema.si.hhs.nl VANFINANCE@delphi.com Yadallee%Gallif@ersys.edmonton.ab.ca Dave Shariff Yadallee Voted No ------------------------------------------------------------------------------ chedley@carthago.intel.com Chedley Aouriri crouchkp@flidh102.delcoelect.com jfurr@acpub.duke.edu Joel Furr jrm@globalvillag.com John R. MacWilliamson plutchak@porter.geo.brown.edu Joel Plutchak rick@bcm.tmc.edu Richard H. Miller smarry@turing.toronto.edu Marc Moorcroft stainles@bga.com Dwight Brown stu@valinor.mythical.com Stu Labovitz zemke_k@ssovax.sso.az.honeywell.com Kurt Zemke Abstained ------------------------------------------------------------------------------ jdl@wam.umd.edu Jonathan mmt@RedBrick.COM Maxime Taksar KC6ZPS Votes in error ------------------------------------------------------------------------------ ASRHS@asuvm.inre.asu.edu ! No vote statement in message kenyon@crsgi1.erenj.com Chuck Kenyon ! No vote statement in message mrlloyd@hydra.unm.edu Carl Lloyd ! No vote statement in message root@orkd.msk.su Valery F Emelyanov ! Invalid address --Brennan T. Price, UVV Running UseVote 3.0