Internet Exercise #1
As you know, financial accounting differs in many ways from managerial accounting.
The website of the Institute of Management Accountants (IMA) at
.imanet.org/ provides an overview of the Certified Management
Accountant (CMA) designation. (See the Certification link on the home page.)
The website of the American Institute of Public Accountants (AICPA) at
.aicpa.org provides an overview of the Certified Public Accountant (CPA)
designation. (Access the overview at .startheregoplaces.com/.
Review the information provided on these two websites. Then, write a brief paper (3 – 5
paragraphs) that:
Compares and contrasts these two professional designations (that is, the CAM and
CPA).
Identifies the professional designation(s) (that is, the CMA, CPA, or both) that
involves obtaining a license from the state in which the accountant practices.
Lists and briefly describes other certifications discussed on the AICPA and IMA sites.
Internet Exercise #2
Bechtel Corporation and Boeing Corporation both use job-order costing. The Bechtel web site, .bechtel.com, and the Boeing web site,Boeing.com, contain information about the business operations of each company. Review the websites of both companies, consider the related discussion of the types of companies in Chapter 3 that would tend to use job-order costing, and write a brief paper 3 paragraphs) that supports the use of job-order costing by each of these two companies.
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