Augmentation de capital par apports nouveaux - Schéma comptable - Comptabilisation - Application

Augmentation de capital par apports nouveaux

Augmenter le capital en contrepartie d'apports nouveaux (en numéraire ou en nature), c'est mettre des moyens supplémentaires à la disposition de la société.

La traduction comptable de ces opérations est relativement simple : finalement, on  débitera  des  comptes d'actif (moyens apportés) par le crédit des comptes de capitaux propres.

Le traitement financier de la rémunération des apports peut se faire selon deux modalités possibles :

- soit augmenter la valeur nominale des titres existants : les  apports  sont alors l'apanage des anciens associés, situation fréquente dans les  sociétés de  personnes, dans  lesquelles  les titres  ne  sont  pas  négociables. Par contre, cette  situation  est   rare  dans   les   sociétés   de   capitaux   car l'unanimité des associés est requise pour modifier la valeur nominale  des titres ;

- soit   mettre de  nouveaux  titres  en  circulation : cela   permet   l'entrée éventuelle  de  nouveaux   associés,  notamment  dans   les   sociétés  de capitaux, ce qui entraîne des difficultés quant à la  protection  des  intérêts des anciens associés. C'est cette dernière modalité, fréquemment mise en œuvre, que nous envisagerons ici dans le cadre des sociétés par actions.

Schéma comptable

1. Abréviations

PE       :  Prix d'Emission

VN      :  Valeur Nominale

Pr        :  Prime d'émission

V(AP)              :  Valeur réelle du titre après augmentation du capital

DS                   :  Droit de  Souscription  attaché  à  toute  action  ancienne  (sa vente éventuelle permet à un

                ancien actionnaire de compenser la perte de valeur de son titre)

N(AV) :  Nombre d'Actions avant augmentation

N(AN) :  Nombre d'Actions Nouvelles

2. Constatation de l'augmentation de capital et de la souscription des actions

N° comptes	-	-	Débit	Crédit
3461	-	Actionnaires - Comptes d'apport en société	PE	-
-	1111	Capital social	-	VN
-	1121	Prime d'émission	-	Pr

3. Réalisation des apports

N° comptes	-	-	Débit	Crédit
Classes 2;3;4;5..	-	Comptes correspondants aux actifs apportés	PE	-
-	3461	Actionnaires - Comptes d'apport en société	-	PE

Exemple :

Composition du capital avant augmentation en numéraire :

10 000 actions de 100 DH, Valeur réelle :120,00 DH ;

Emission de 5 000 actions de même valeur nominale, à un prix d'émission de 108,00 DH.

Calcul de la prime d'émission et du droit préférentiel de souscription :

VN    = 100,00 DH

V(AV) = 120,00 DH

PE = 108,00 DH

Prime d'émission = 108,00 - 100,00 = 8,00 DH Droit préférentiel de souscription :

Calcul de V(AP)

Composition du capital	-Nombre de titres	Valeur réelle unitaire	Valeur réelle globale
Actions anciennes	10 000	120	1 200 000
Actions nouvelles	5 000	108	540 000
Après augmentation	15 000	(*) 116	1 740 000

(*) Calculé ainsi : 1 740 000 / 15 000

DS = V(AV) - V(AP) = 120 - 116 = 4,00 DH

Position d'un actionnaire ancien qui ne souhaite pas participer à l'augmentation de capital

La valeur de chacune de ses actions s'amoindrit de: 120 - 116 = 4,00 DH, perte compensée par la vente du DS lié à chaque action.

Position d'un non - actionnaire qui souhaite y participer :

N(AV) = 10 000

N(AN) = 5 000

Pour acquérir une action nouvelle, il paie:

- le prix d'émission: 108,00 DH

- les droits de souscription nécessaires : (10 000 / 5 000) x 4,00 = 8,00 DH

Il débourse 116,00 DH au total pour recevoir un titre d'une valeur équivalente.

Remarque importante :

La prime d'émission Pr est versée à la société émettrice des titres.

Le droit de souscription DS est versé aux anciens actionnaires qui ne souhaitent pas participer à l'opération.

Leur objectif est identique: faire payer aux nouveaux actionnaires

Leur droit dans les réserves anciennes.

=> Application :

Les capitaux propres après répartition de la société anonyme BSA (dont I'exercice comptable coïncide avec l'année) se présentent ainsi au 31 décembre N:

Capital social        : 50 000 actions de 100,00 DH 5 000 000 DH

Réserves                : 12 000 000 DH

Report à nouveau  : 3 000 000 DH

Au 02 janvier N+1. Il est procédé à une augmentation de capital en numéraire, par émission de 10 000 actions de même valeur nominale, au prix d'émission de 280,00 DH l'une.

M. Ahmed, ancien actionnaire titulaire de 2 000 actions, veut participer à l'opération, mais  ne  dispose  pas  actuellement  de  liquidités : il  souhaite souscrire un maximum d'actions en vendant une  partie  de ses droits de souscription (le prix de vente s'établissant à la valeur théorique du droit).

 Ce cas pratique va nous permettre de :

1. Présenter les conditions financières de l'augmentation de capital, en vérifiant l'équité de l'opération pour un ancien  actionnaire  et  pour  un actionnaire nouveau. La valeur du titre est déterminée à partir de l'actif net comptable (il n'existe pas d'actif fictif).

2. Résoudre le dilemme de M. Ahmed.

3. Comptabiliser l'opération au 2 Janvier N + 1, dans les livres de la société BSA.

1. Traitement financier de l'opération

Prime d'émission: 280 - 100 = 180 DH par titre

Calcul de la valeur théorique du droit de souscription:

V(AV) = (5 000 000 + 12 000 000 + 3 000 000) / 50 000 = 400 DH

Calcul de V(AP)

Composition du capital	Nombre de titres	Valeur réelle unitaire	Valeur réelle globale
Actions anciennes	50 000	400	20 000 000
Actions nouvelles	10 000	280	2 800 000
Après augmentation	60 000	380	22 800 000

DS = 400 - 380 = 20 DH

Conditions d'émission. 1 action nouvelle pour 5 anciennes.

Position de l'ancien actionnaire :

- qui ne souhaite pas souscrire à l'augmentation de capital :

chaque titre qu'il détient voit sa valeur baisser de 20 DH, perte qu'il compense par la vente du DS attaché.

- qui souhaite participer: pour recevoir une action nouvelle, il paie 280 DH (PE) et présente 5 DS (valeur: 100 DH); il reçoit un titre qui vaut 380 DH.

Position de l'actionnaire nouveau :

Pour recevoir une action nouvelle, il paie :

- le prix d'émission: 280 DH

- des droits de souscription: (50 000/10 000) x 20 DH= 100 DH

  Total : 380 DH

  et reçoit en échange un titre ayant une valeur de 380 DH.

2. Le dilemme de M. Ahmed

Il est titulaire, avant l'opération, de 2 000 DS. Il a besoin de (100/4 + 180) = 205 DH pour souscrire une action nouvelle (déboursement immédiat).

Soit Z le nombre de DS vendus. On pose:

20 Z = (2 000 - Z) x 1/5 x 205 DH

20 Z = produit de la vente des DS

2 000 - Z = nombre de DS restant en possession de M. Ahmed.

1/5 = parité d'échange (5 DS pour souscrire 1 action nouvelle)

205 DH = somme à débourser par action nouvelle souscrite.

Après résolution, on trouve :

Z = 1 344 DS. Produit de la vente de ces DS: 20 DH x 1 344 = 26 880 DH

Nombre d'actions nouvelles souscrites: (2000 - 1344) x 1/5 = 131 Actions

Montant payé: 2 025 DH x 131 = 26 855 DH.

3. Comptabilisation de l'augmentation de capital au 2 Janvier N + 1

Débit	Crédit	Libellé de l'opération	Débit	Crédit
5141	-	Banque	2 050 000	-
--	4462	Actionnaires - Versements reçus sur augmentation de capital Versements des souscripteurs de 10 000 actions (25+180) x 10 000	-	2 050 000
1119	-	Actionnaires : Capital souscrit - non appelé(75 DH x 10 000)	750 000	-
4462	-	Actionnaires - Versements reçus sur augmentation de capital	2 050 000	--
-	11111	Capital souscrit - non appelé	-	750 000
-	11115	Capital souscrit - appelé, versé	-	250 000
-	1121	Prime d'émission (180 x 10 000)Souscription de 10 000 actions	-	1 800 000

 Augmentation de capital par incorporation de réserves

=> Principes clés ·

. L'incorporation de réserves au capital peut avoir pour objectif :

- de rendre l'autofinancement définitif : les réserves peuvent toujours être distribuées sur décision  des  associés  en  assemblée  ordinaire (celle qui statue sur l'affectation du résultat), il est plus difficile de modifier le capital dans le sens d'une réduction;

- de mettre le montant du capital en harmonie avec l'importance des capitaux propres ;

- de  susciter  un  impact  favorable  auprès  de  futurs  investisseurs (l'opération s'accompagne souvent d'une distribution gratuite de titres).

*L'opération est avant tout une restructuration des capitaux propres. Là aussi, le traitement  comptable  est  simple. On débitera les  comptes  de réserves concernés par le crédit du compte " capital ".

* Le traitement financier peut emprunter deux voies : - soit l'augmentation du nominal des titres  déjà  en  circulation, avec  les  contraintes  signalées dans la fiche précédente,

- soit le maintien de la valeur nominale et l'attribution gratuite de nouveaux titres  aux  anciens  associés  (les  réserves  accumulées  du  sacrifice  des associés, lm  appartiennent: c'est  la  solution  la  plus  courante  dans  les sociétés par actions, cas que nous envisagerons ici.

=> Méthode

A. Traitement financier

Valeur globale de la société reste la même, nuis, après ici,  pas  d'apports nouveaux: la l'opération, elle se répartit  sur  un  plus  grand  nombre  de titres.

On aura donc : V(AP) < V(AV)

L'ancien actionnaire désireux qui ne souhaite pas participer à l'opération pourra céder son droit préférentiel, intitulé ici " droit préférentiel d'attribution " (DA) :

DA = V(AV) - V(AP)

Le nouvel actionnaire désireux de recevoir une action gratuite, devra acquérir la quantité suivante de DA : N(AV)/ N(AN)

avec N(AV) = nombre de titres composant le capital avant augmentation et N(AN) = nombre d'actions nouvelles émises pour être distribuée gratuitement.

Ce nombre d'actions nouvelles gratuites est ainsi obtenu :

Montant des réserves incorporées au capital

___________________________________
Valeur nominale du titre

B. Traitement comptable

Comptes susceptibles d'être débités (en fonction du choix des actionnaires) :

104 - Primes liées au capital social

105 - Ecarts de réévaluation

106 - Réserves

110 - Report à nouveau

120 - Résultat de l'exercice (bénéfice)

Compte crédité : 101 - Capital

=> Compléments

- La réserve légale peut être incorporée au capital (cela renforce d'autant le gage des créanciers).

- En présence d'un report à nouveau ancien débiteur, on doit conserver au bilan un montant au moins équivalent de réserves.

- L'incorporation de réserves au capital ne modifie pas le montant global des capitaux propres mais alourdit le montant des dividendes futurs (quelle que soit la modalité choisie).

- La valeur du droit d'attribution calculée  précédemment  est  une  valeur ? théorique": comme pour le droit préférentiel de souscription, le prix réel peut s'en  éloigner  en  fonction  des  conditions  de  I'offre  et  de  la demande.

=> Application

Au 1^er décembre  N  la  valeur  réelle  du  titre SGS est  de  550 DH  (le capital est composé de 10 000 actions de 100 DH de valeur nominale). A  cette  date, l'assemblée  générale  d’extraordinaire  des  actionnaires décide d'augmenter le capital par incorporation de réserves statutaires

Modalités de l'opération

- Montant incorporé: 4 000 000 DH

- Valeur nominale du titre inchangée

- Distribution de 40 000 actions gratuites.

1. Calculer la valeur du droit d'attribution.

2. Comptabiliser I'opération.

1. Droit d'attribution (DA)

V(AV) = 550 DH => valeur globale de la société avant augmentation : 550 DH X 10 000 = 5 500 000 DH
V(AP) = 5 500 000 ¸ (10 000 + 40 000) = 110 DH DA = 550 - 110 = 440 DH.

B. Traitement comptable

Comptes susceptibles d'être débités (en fonction du choix des actionnaires) :

104 - Primes liées au capital social

105 - Ecarts de réévaluation

106 - Réserves

110 - Report à nouveau

120 - Résultat de l'exercice (bénéfice)

Compte crédité : 101 - Capital

=> Compléments

- La réserve légale peut être incorporée au capital (cela renforce d'autant le gage des créanciers).
- En présence d'un report à nouveau ancien débiteur, on doit conserver au bilan un montant au moins équivalent de réserves.

- L'incorporation de réserves au capital ne modifie pas le montant global des capitaux propres mais alourdit le montant des dividendes futurs (quelle que soit la modalité choisie).

- La valeur du droit d'attribution calculée  précédemment  est  une  valeur ? théorique": comme pour le droit préférentiel de souscription, le prix réel peut s'en  éloigner  en  fonction  des  conditions  de  I'offre  et  de  la demande.

=> Application

Au 1^er décembre  N  la  valeur  réelle  du  titre SGS est  de  550 DH  (le capital est composé de 10 000 actions de 100 DH de valeur nominale). A  cette  date, l'assemblée  générale  d’extraordinaire  des  actionnaires décide d'augmenter le capital par incorporation de réserves statutaires.

Modalités de l'opération

- Montant incorporé: 4 000 000 DH

- Valeur nominale du titre inchangée

- Distribution de 40 000 actions gratuites.

1. Calculer la valeur du droit d'attribution.

2. Comptabiliser I'opération.

1. Droit d'attribution (DA)

V(AV) = 550 DH => valeur globale de la société avant augmentation :

550 DH X 10 000 = 5 500 000 DH

V(AP) = 5 500 000 ¸ (10 000 + 40 000) = 110 DH DA = 550 - 110 = 440 DH.

2. Comptabilisation

Débit	Crédit	-	Crédit	Débit
1151	-	Réserves statutaires ou contractuelles	4 000 000	-
-	1111	Capital social	-	4 000 000
-	-	Création de 40 000 actions gratuites selon décision de I'AGE	-	-

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Distance learning and online degree

Distance learning and online degree

With the advent of the mode of education of the Internet, it has changed dramatically. From distance learning has changed the online word education where the teaching method has become virtual.
In addition, the course materials will be posted, which may end up in your home online business degree is best suited for working executives and can complete their course at their own pace and not have to miss work to attend classes .

2. How an online business degree will help your career?

An online business degree is one of the best ways to improve one of the diplomas. Many Fortune 700 companies value employees with a higher university degree and regard these degrees as a criterion for promotion. This means that even if you work hard and have a good work ethic, it may be low when it comes to promotions and raises.

3. qualified through a first online course has three objectives:

1. Improve your academic position

2. It is not necessary that you lose your job, so take the time to learn.

3. You can learn at your leisure and productive use to enhance your career.

Online degrees are available in all universities allowed Internet valid for diplomas factories waving fake degrees without hard money nothing.
Although the benefits of online degree colleges offer many is the fact that manufacturers are fake degrees harm the reputation of legitimate colleges offer degree.

Vs legitimate online college degree diploma mills FALSE

Universities and online colleges must be accredited and the best that the University of Phoenix, but there are several suppliers of "life experience" of a university degree Belford create fake accreditation agencies and then credited, causing students seeking shortcuts to believe that it is legitimate and institutions are simply show them the way.

However, when all holders of an online degree enter the world practice looking for a job that takes its "online degrees' of these fake diploma graduates are legitimate losers because potential employers are losing confidence in the" many online degrees that are useless.

The latest trend in education is distance education where you can get a degree and a graduate degree or professional certification with the help of advanced Internet technology.

It is gaining popularity due to the fact that you can get without leaving your job and you can do at your own pace. Because of this sudden popularity of distance education, universities are increasingly introducing online education degree.

With the wave of intensive growth in distance education is another problem is that of fraudulent online degrees.

Universities need to make a profit in order to support the growing competition. The statistics behind the online universities indicate that online universities are growing 33% per year [International Data Corporation online].

Universities benefits that offer online courses is that they do not have to worry about the infrastructure costs and can reach people worldwide.

The difference between a fake online degree is valid and that universities fraudulent online degree are called "diploma mills" as its main focus is on the production and distribution of fake diplomas fast. They only offer credit for life experience and if you pay your fees you get your diploma. You do not have to worry about practical experience. If you pay a little more, you can even graduate with honors!

The problem arises when this life experience is not accepted by federal and state laws and face the difficulty of finding a suitable job.
A legitimate online college can be recognized against a FALSE checking the actual web address that is usually offered by the ICANN (ICANN), the international organization that distributes domain names (web address).

Accredited schools receive the .EDU designation. For example, the Internet address of Stanford University is that authenticates Stanford.edu they are genuine online universities. Then you can also see the list of accredited schools provided by the Ministry of Education of the United States.

What is the "mill police credentials?

Diploma Mill Police is an online resource to determine if the title has received from an online university is valid and is an accredited institution.

To authenticate your degree, GetEducated.com, launched a free online service, The Police Diploma Mill (TM). This is a free service offered by the website and helps students and employers to present their complaints concerning accreditation of their certifications online.

All you need to do is send a request to check the status of accreditation of any online university operating in the United States .. A seal of approval consumers also provided by GetEducated.com than genuine accredited universities can use in their site after being examined by authorized factory Deputy Police degrees.

You get a FALSE title worth the effort. Will you be a job in a Fortune 700 company?

Getting a fake diploma can cause many more problems than benefits. It's a big risk to buy a fake degree from a diploma mill and say that you have a title that legitimately are not worthy.

You spend huge money and people are crooks can get away with it, but you can be a victim. The problem arises when this life experience is not acceptable by federal and state laws and face a problem that acquiring a suitable job.

Students may think that getting a degree from a non-accredited university will save the monotony of the study and want an easy way out by just paying a little money and buy A degree.

The diploma itself normally looks beautiful and is indistinguishable from a real university or college degree. Obviously, diploma mills have integrity and are not concerned about the injustice to students like you who have worked hard for their degrees.

The fake degree can even lead to prosecution in the case of a dozen teachers in Georgia who claimed to have doctoral degrees from the University of St. Regis FALSE were captured in 2003. Similarly, in May 2004, about 500 public sector employees lost their jobs when their degrees were verified.

It would be pure luck if you acquire a job at a Fortune 700 company with the help of a fake diploma that these companies undertake a thorough investigation to verify the authenticity of the grades.

If by chance you manage to get a job, you are always under pressure when he could be fired if they know the fact that its title is a fake.

Fake online diplomas are useless waste of money because wherever the degree is used; which will be validated as "FALSE." Is it true?

Get a fake online degrees is a useless waste of money because wherever the degree is used; which will be validated as "FALSE"; this is true to some extent.

Chances are that it will acquire a work in small companies that careful selection of certified employees are not compromised. You can get away with it for a while.

However, as you go on the scale or look for work in companies that can come through reality because his title is only paper. An online degree fake more problems than benefits. You will always be under pressure that you would be taken by his FALSE certificate.

Students may think that getting a degree from a non-accredited university will save the monotony of the study and want an easy way out by just paying a little money and buy A degree.

The diploma itself normally looks beautiful and is indistinguishable from a real university or college degree. But the truth is that employers are aware of the qualities are useful and which were purchased.

Some university degrees accreditation and FAQ

1. What is accreditation?

Accreditation is a guarantee. It is a kind of authorization given by an authorized government institute. The reason for accreditation is to provide online degrees due recognition. In addition, it is also to ensure the quality of the program offered.

2. What types of accreditation?

Regional accreditation boards provide the most recognized form of accreditation. For example, the universities of Harvard and Ohio are accredited regionally. Stanford is also regionally accredited.
Whenever you come across people asking you if you attend an accredited college or not, in general, they refer to regionally accredited universities. Therefore, the Regional accreditation is the most preferred form of accreditation.

3. What is the importance of accreditation?

Accreditation provides a public record of their degree. Graduation from an accredited institution is recognized by employers and businesses worldwide.

4. What are the six regional accreditation institutions?

There are about six licensed units responsible for accreditation online degrees. Say they are:

CHINA - Northwest Association of Schools and Colleges

NCA - North Central Association of Schools and Colleges

NEASC - New England Association of Schools and Colleges

SACS - Southern Association of Colleges and Schools

WASC - Western Association of Schools and Colleges

MSA - Middle States Association

What programmatic accreditation?

Sometimes special departments in accredited colleges must request special accreditation. Teacher Licensing Board requires an accredited university degree. In addition, for credit to certain programs, the government requires universities to be accredited.

What should I know about the government approved universities?

Currently, there has been a huge increase in the state approved universities. Many states have proof that the university must pass in order to be approved.

But this process is not equivalent to accreditation. This simply means that the University is approved to do business. The level and quality of the measurement is not guaranteed.

The FAQs listed above are part of the basic information on distance learning. If you opt for an online degree, you should consider the above points.

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It is an online business degree for you?

It is an online business degree for you?

Decide if an online business degree is right for you is an easy task. With the wide selection of programs, flexibility and personalized formatting, an undergraduate business degree online is a great choice for everything new in the world of business or who are very experienced but looking to learn more.

These degrees can be obtained in many areas of activity, such as accounting, general business, leadership and marketing. Many colleges offer these business degree, but three known, accredited online colleges are Ashworth College, Kaplan University and Walden University.

To decide which online business degree is right for you, it is best to decide what your career goals are or what your current job requires. For example, if you want to start your own business, then a degree in marketing may be your best bet. But if you are currently a manager in your workplace then a leadership degree may get you the skills you need to get a promotion and an increase in your current career.

Other individuals may pursue an online business degree in order to change careers. Many nurses, teachers and other non-business career holders seek online degrees while working at their regular jobs.

The application is easy. All you need is a high school diploma or GED and learn willingness. Depending on your previous college experience and work history, you may be able to get your business degree in just six months.

Before deciding on a university that interests you, make sure they are accredited and the staff has extensive experience in the field that interests you.

Once you decided to register, starting is easy. Most colleges offer year round enrollment so that people can begin their studies immediately. After registration, most online programs make the course is available for immediate download so you can start the day itself.

What are the advantages of preparing a license online?
An online degree is a college degree in four years that a whole person and wins across the Internet. The biggest advantage of a degree online is that it usually takes less time to complete.

Most people can complete their online degree in just three years. If you have prior college credits to transfer or relevant work history to consider, so you can complete your degree in just six months.

Another benefit of earning a degree online is that course work is extremely flexible. Classes can be taken at any time of day and you never have to leave your home. All courses are completed through the Internet or through downloadable lessons or virtual class time.

The only way online degree program requires at least twenty hours of course work a week. But as the course is completed online, people can work faster or slower, depending on your schedule, as long as the course is completed within the time limit.

The standard time for course work for an online degree is a class in five weeks. This program allows students to focus only on a class or module at a time to ensure that they learn all the information presented in this session. This is an advantage over traditional four-year colleges because with an online program that can devote their time to each session without being distracted by other classes and information.

Payment of fees is also easier with an online program. The online degree programs are eligible for the same tuition assistance programs are in place. Therefore, people can apply for student loans, payment plans and employer reimbursement programs. Also, some online universities allow students to pay as they go, which reduces the initial cost of college.

Earn a degree online is a perfect way for people who are currently employed full time to pursue his career. By studying online, people can keep their regular job and still earn a degree in record time.

To qualify for registration, it is only required to have a high school diploma or GED Since the previous college education, online degrees are not required are also the perfect choice for someone who has to work full time to pay.

If you earn your bachelor's degree and bachelors degree program worth searching online.

Why choose an accredited online degree

An accredited online degree is a college degree that is received through Internet studies offered by an accredited college. This means the school or college offering the degree has been approved by a national or state board of education.

To offer an online degree accredited college must provide their work and lessons of the course requirements to the Board for approval. The board then go through that course work and ensure that it complies with industry standards for completion.

When contemplating completing any type of degree over the Internet, it is best done with an accredited online degree provider. Accredited degrees are more confident and credits transfer to other schools if you ever decide to continue your education again.

Online degrees can take many forms. You can get an associate's, bachelor's or master college or a certificate of course completion.

For a masters accredited degree online, you must first have a degree from a regular college or online singles.

To obtain an accredited bachelors degree online, you must have at least a high school diploma or GED

With two degrees, you can shorten the time needed to complete by having prior college credits or related work experience.

It usually takes about three years to get an accredited degree online. This time period is based on a program of at least twenty hours per week. Some degrees, like a specialized lawyer title, can take up to four years to complete.

When choosing an accredited degree program online, instead of a regular curriculum, you choose a degree from a higher level. With an accredited degree, there will be more options available to you and other opportunities for advancement.

What accredited online degree programs?

Accredited online degree programs are college programs offered on the Internet by certified schools and universities. Accredited online degree programs are tested and approved by review boards of state or national education.

There are many different types that are available on the Internet. These programs include degrees in many different forms such as accounting, law, business administration and health areas.

Some recognized schools that offer accredited online degree programs are the University of Phoenix School of Law of the University of Concordia and Pierce. Of accredited online degree programs usually offer a program entirely off-site, which means that students can access everything they need for a degree in the comfort of your own home.

Moreover, these online degree programs usually offer downloadable lessons that can be accessed and completed at any time of day or night. However, some programs require attendance at meetings and virtual classes that are put on at certain times throughout the day via the Internet.

What degree program is right for you, you must first choose an education that interests you. After defining your area of minters, look for a school that specializes in this area.

Of accredited online degree programs are very useful for people who seek to continue their education while continuing full-time in your current job. Some even offer credits for work already done in the same domain as the desired degree. These loans are usually based on work or life experience. In addition, some programs accept other college credit.

Credit application prior to accredited online degree programs will help shorten the time required to receive a diploma or license their new teacher. While some programs can take up to four years to complete, previous education credits can reduce to two years.

Getting your degree online

Getting a degree online can be a quick and easy way to advance your career. But before you enroll, there are some important things you should know.

First, you want to ensure that the university offering online degree is accredited. Schools and universities are accredited on a state or national level. This accreditation means that the board of education has researched and approved the program of schools and courses.

Then you want to make sure that the school is highly recognized and that the degree is transferable. This helps because someday you may continue their education, completing his masters and to be able to transfer your bachelors credits.

Prerequisite for obtaining a bachelor's degree from a university, you must first have at least a high school diploma or GED also helps to have a college education or previous work experience in the belt. If you have previous college credits, so they can be applied to their undergraduate program and shorten the length of time you will have to be enrolled in school.

No previous college credits, most bachelors degree online programs take three years to complete. This time period is based on an individual takes at least twenty hours per week. With previous college credits, or by spending more time on course work each week, people can complete their online degree program in just one year.

To decide which college or university to enroll with, it is best to decide what type of degree program you need. Many colleges offer these programs, but some specialize in different areas. For example, a person who wants a degree in business night want to go with Ashworth College, while a person who wants a degree in education would go to Penn State.

Once you have chosen a degree online program, you need to research your class schedule. Many online programs allow you to download the course work and complete it on your own schedule, but some programs require you to connect to the Internet for virtual class sessions several times a week at a specific time.

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Some misconceptions about MBA

Some misconceptions about MBA

Of all graduate degrees offered by institutions of higher education, MBA degree is probably the most popular. A review of some of the issues on the MBA degree on the popular website Yahoo Answers (answers.yahoo.com) reveals that there are many misconceptions about the degree. Some of the most common.

Myth: You should have a business degree to enroll in an MBA degree program.
Reality: The MBA was originally developed in response to needs created when engineers and scientists have been promoted to management positions and found it to be qualified in one area or background is not man management. The universities have responded by creating an MBA. Although about 40 percent of MBA degree students have undergraduate degrees, the preference is for other campuses because good managers require extensive business experience beyond education. Commanders of mathematics, engineering and science are the best, but all the other commanders are acceptable. I taught MBA degree students with experience in history, music, languages, medicine, law, dentistry, psychology, and many others.

Myth: MBA programs only accept students with a wide experience of work.
Myth: It is better to get an MBA right after high school.
Fact: MBA programs prefer students with 2-4 years of work experience after the first degree. While most programs that require students to have work experience, many students accepted out of college if they have good grades and high GMAT score. Some MBA programs are designed specifically for new college graduates without work experience. But these programs do not get the learning of other students who have work experience. Many valuable learning takes place through interaction in the classroom. Also, when you graduate, your jobs will be about the same as the first round gets now because you have no work experience, and they were two years apart from its first cycle field is so hard to find work in this field.

Myth: The MBA is available in a variety of academic fields.
Fact: It is common to see questions like "What schools offer the MBA at the pharmacy" or "I want to make an MBA in Aviation."? or an MBA degree in finance, marketing, accounting and human resources management. There is no such degree. Universities do not give MBA in Information Systems and MBA in finance. Diploma awarded Master of Business Administration, or MS in Finance MS offer in marketing, etc. The MBA is a general degree to prepare students for management positions at all levels of a company, the CEO. MBA students study accounting, finance, marketing, management, statistics, economics, strategy, policy, and other courses. Many MBA programs offer concentrations in these areas and many others, but this is only 2-3 courses in their chosen field in the second year of study. Many students avoid concentration and take a variety of electives to gain a wider bottom. You do not become an expert in a field with 2-3 courses. It usually takes a year of concentrated study achieved with the Master of Science in finance, pharmaceuticals, mechanical engineering, or other expertise.

Myth: The MBA degree is worth the cost and effort if it obtained a high school level.
Fact: MBA programs receive many more senior applicants who can support and can reject 90 percent or more of highly qualified candidates. It is true that graduates of high schools are offering higher salary in the rankings. But many other Top MBA programs offer a significant degree with significant financial benefits. Average wages in some of the most lucrative areas of undergraduate (business, accounting, paralegal, and nursing) of about $ 41,000 to about $ 53,000. In addition, MBA graduates in 2010 earned a median salary of about $ 79,000, not counting an average bonus of $ 13,000 registration. Further, career development with an MBA tends to be much faster than just a degree.

Potential MBA students seeking MBA programs may apply should consult the Official MBA Guide before deciding on a program. With over 2,000 MBA programs listed worldwide, the Official MBA Guide is the largest database of program information. This is a free public service and has a search engine that allows candidates to indicate their preferences and criteria for ranking of MBA programs that meet their needs list.

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