SECONDARY CARIBBEAN 2024 online version (18 Mar) - Catalog - Page 27
CSEC® BUSINESS STUDIES
Principles of Accounts for the Caribbean
6th edition
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Authors: Frank Wood and Sheila Robinson
With Caribbean contributions from Andrienne Jones, Jamaica; Wendy Wong
Sing, Trinidad and Tobago and Anslem Ragoonanan, Trinidad and Tobago.
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2 Professional ethics
Specific objectives
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After you have studied this chapter you should be able to:
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• understand the ethical principles in the field of accounting
• discuss ethical issues in the field of accounting
• distinguish between appropriate and inappropriate application of accounting
principles.
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New chapters have been added to cover
revised syllabus requirements.
How is the work of an
accounts clerk (bookkeeper) similar to that of
an accountant? How is it
different?
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2.1 Introduction
This chapter introduces you to ethical principles in accounting which are important to you
in your studies or work in a financial environment. By studying this chapter you will no
doubt want to reflect on your own beliefs and values and how they affect your everyday
personal behaviour. As a member of a family you will have been brought up to know the
difference between what is the ‘right thing to do’ and what is the ‘wrong thing to do’.
As you commence your career in the finance sector you become a member of the
profession and bring to your job not only your technical competence but also, most
importantly, the way you conduct yourself and make decisions. From the personal
perspective, ethics may be described as the morals governing human behaviour.
Professional ethics are more clearly defined and often referred to as ‘a code of
behaviour considered correct for a specific group, association or profession’. Ethics are
also influenced by the factors outlined below.
2.2 Factors that influence ethical views
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A glossary of terms
can be found in
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Culture – what is immoral or illegal in some cultures is acceptable behaviour in
others. Thus, ethics can differ in different cultures.
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