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        <title>MERLOT Search - materialType=Reference%20Material&amp;category=2203&amp;sort.property=overallRating</title>
        <link>http://www.merlot.org:80/merlot/</link>
        <description>A search of MERLOT materials</description>
        <copyright>Copyright 1997-2013 MERLOT. All rights reserved.</copyright>
        <pubDate>Sat, 18 May 2013 11:25:34 PDT</pubDate>
        <lastBuildDate>Sat, 18 May 2013 11:25:34 PDT</lastBuildDate>
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            <title>MERLOT Search - materialType=Reference%20Material&amp;category=2203&amp;sort.property=overallRating</title>
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            <title>Glossary for Business (Accounting &amp; Economics)</title>
            <link>http://www.merlot.org/merlot/viewMaterial.htm?id=75474</link>
            <description>This business glossary contains term covering the disciplines of Economics and Accounting as defined in the United Kingdom.  Students can enter an accounting term to return the definition of the term as well as links to related diagrams, other terms, related URLs, and related acronyms.</description>
        </item>
        <item>
            <title>Depreciation</title>
            <link>http://www.merlot.org/merlot/viewMaterial.htm?id=365581</link>
            <description>An interactive technical note which aims to clarify the key concepts of depreciation and take an in-depth look at the effects of different depreciation methods on companies. Through the use of a calculator, students can calculate the depreciation schedule, visualizing the results graphically, and then comparing how changes in the useful life and residual value affect depreciation expense.This interactive technical note consists of five sections: a general depreciation theory test, a methods test looking at how different depreciation techniques can affect a companys financial statements, a flexible depreciation calculator accompanied by two reflection exercises, a detailed case analysis focusing on net income effects and cash flow, and a curiosities section analysing depreciation strategies in companies.      An interactive technical note which aims to clarify the key concepts of depreciation and take an in-depth look at the effects of different depreciation methods on companies. Through the use of a calculator, students can calculate the depreciation schedule, visualizing the results graphically, and then comparing how changes in the useful life and residual value affect depreciation expense.This interactive technical note consists of five sections: a general depreciation theory test, a methods test looking at how different depreciation techniques can affect a companys financial statements, a flexible depreciation calculator accompanied by two reflection exercises, a detailed case analysis focusing on net income effects and cash flow, and a curiosities section analysing depreciation strategies in companies.</description>
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            <title>Super links for accounting students</title>
            <link>http://www.merlot.org/merlot/viewMaterial.htm?id=84371</link>
            <description>A great site for accounting students in all areas of accounting.  Includes links to the FASB, GASB, and IASB.  This is a link from the American Accounting Association</description>
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            <title>AIS Educators</title>
            <link>http://www.merlot.org/merlot/viewMaterial.htm?id=81113</link>
            <description>A weblog designed to disseminate articles, information and resources related to Accounting Information Systems (AIS) Education.  The blog is in chronological order (archives dating back to June 2003) with articles about IT security, internal controls, database design, and other topics typically covered in an undergraduate AIS course.  As you view the blog, please note for each entry posted, you can usually click to see the full article that resulted in a summarized blog posting.  Also at the top right of the blog is a search tool to quickly see if the blog has particular subjects of interest.  Finally, on the right hand side of the blog are links to other accounting, IT and business related blogs and a couple included &quot;just for fun&#1524;.</description>
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            <title>Double entries</title>
            <link>http://www.merlot.org/merlot/viewMaterial.htm?id=84370</link>
            <description>Double Entries is a free international newswire that required a regular e-mail subscription.  The registration link to the newswire is located in one of the right frames on the Accounting Educatoin website .  Breaking news rom the accounting profession is reported.</description>
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            <title>What is a cost accounting system?</title>
            <link>http://www.merlot.org/merlot/viewMaterial.htm?id=86709</link>
            <description>Discussion of the five parts of a cost accounting system.</description>
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        <item>
            <title>CPA Class.com</title>
            <link>http://www.merlot.org/merlot/viewMaterial.htm?id=85048</link>
            <description>this is a very comprehensive site that contains significant material including links to both summaries and full text of most of the major pronouncements by the FASB and its predecessor organizations.  It also contains links to what it identifies as the &quot;Financial Statements Project.&quot;  On this page of the site you can find an extensive listing of financial ratios, and a guide to understanding financials which is pretty well done.</description>
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        <item>
            <title>Flowcharting Made Simple</title>
            <link>http://www.merlot.org/merlot/viewMaterial.htm?id=88215</link>
            <description>Flowcharting Made Simple is an article from the October 2000 online publication of the Journal of Accountancy.  Explicit directions are provided for using Word or Excel to create flowcharts as well as graphic exhibits and screen captures.</description>
        </item>
        <item>
            <title>SmartPros Newletter for Accountants</title>
            <link>http://www.merlot.org/merlot/viewMaterial.htm?id=82027</link>
            <description>SmartPros is a weekly newsletter that provides short up-to-date articles regarding news and insights about accounting profession.</description>
        </item>
        <item>
            <title>Finance Professors Blog</title>
            <link>http://www.merlot.org/merlot/viewMaterial.htm?id=255995</link>
            <description>As indicated in the title this is a Blog intended for use by professors in the field of finance.&amp;nbsp; It appears to be a very active blog and contains many links including current news feeds in tghe area of business and finance,</description>
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