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...This work ACC 380 Week 5 Assignment Part 2 has the answers on the following questions: Explain the process by which you completed the final statements. Offer your opinion and analysis of the data in answer to the question: "What is the financial health of Lee College?" Business - Accounting Accounting and Financial Reporting . From Chapter 1 complete Exercise 1-6 and Exercise 1-9. From chapter 2 complete Exercise 2-2 and post the answers to the discussion board. Do not forget to show all necessary steps and explain how you attained the outcome. Respond to at least two of your classmates’ postings. GASB, CAFR ISSUES and Budgetary Comparison Schedule . From Chapter 2 complete Exercise 2-3 and from Chapter 3 complete Exercise 3-5 and Exercise 3-10 and post the answers to the discussion board. Do not forget to show all necessary steps and explain how you attained the outcome. Respond to at least two of your classmates’ postings. Government-Wide Statements Budgetary Comparison Schedule . Complete the following activities and submit your answers to your instructor in a Word document formatted to proper APA specifications. Include any relevant supporting computations and explanations. Review the financial information pertaining to the City of Northern Pines in problem 2-8 on pages 52 and 53 of your text. Prepare, in good form, a Statement of Activities for the city of Northern Pines for the year ended June 30, 2012. Northern Pines has no...
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...GLOBAL BUSINESS MANAGEMENT (MGT380) DEGREE IN BUSINESS STUDY (BBA) MODULE HANDBOOK Instructor: IMRAN KHAN Office Timing: 0930-1730 Faculty of Business Administration Department of Management Sciences CONTENTS S.No | Topic | Page No. | 1. | Module Handbook | 1 | 2. | Contents | 2 | 3. | Introduction | 3 | 4. | Contacting the Module Instructor | 3 | 5. | Aim for this Course | 3 | 6. | Prerequisites | 4 | 7. | Teaching and Learning Strategies | 4 | 8. | Learning outcomes | 5 | 9. | My teaching Philosophy | 5 | 10 | Assessment Scheme | 5 | 11. | Reading Materials | 6 | 12. | Course Requirements and Expectations | 6 | 13. | Assessed Coursework | 7 | 14. | Academic Dishonesty | 7 | 15. | Plagiarism and Cheating | 7 | 16. | Course Outline | 8 | 17. | Detailed Course Outline | 9 | INTRODUCTION__________________________________________________ Today the world is becoming a global village. No country has such great economy that can survive by its own. The 21st century is the era of interdependence, globalization, and outsourcing. The International environment is more complicated than domestic and more challenging. Transnational problems whether environmental, cultural, economic and political, needs better understanding to compete in international world. This course, International Business (IB MGT 480) provides a foundation to understand different strategies required in international business whether at small scale or large scale....
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...BYU-IDAHO ACCOUNTING 201 FINANCIAL ACCOUNTING Instructor: Brother G. Lee Saathoff | Office: Smith 410 | Class Hours: As posted on WebRoom: As posted on Web | Phone: 496-3853 OfficeEmail: saathoffl@byui.edu | Required Materials:Financial Accounting, 7th edition, by Kimmel, Weygandt, and Kieso with WileyPlusSuggested Materials:4-Function CalculatorComposition Notebook | Instructor schedule posted outside office door or online at:http://web.byui.edu/Directory/Employee/saathoffl | Course Prerequisite Generally, students should have attained sophomore status (~30 credits) and have maintained at least a 2.5 GPA prior to enrolling in this course. Course Description and Objectives Description - This introductory course in financial accounting provides a basic foundation for other courses in accounting as well as in business and information processing. The course will include lectures, discussions relative to text assignments and problems, in class quizzes, and will emphasize basic accounting theory and practices. Homework will be done on-line in WileyPlus. Some will be reviewed in class, primarily in student groups, so that students may check their work and questions can be discussed and answered. Objectives – 1. Develop a working vocabulary of accounting terminology. 2. Gain an understanding and ability to work with accounting principles including, but not limited to, debits and credits, journalizing, posting, adjusting and closing entries/procedures, financial statements...
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...and Humanities Course Number: ENGL101 Course Name: Proficiency in Writing Credit Hours: 3 Length of Course: 8 Weeks Prerequisite: COLL100 is recommended Table of Contents Course Description Course Scope Course Objectives Course Delivery Method Course Materials Evaluation Procedures Grading Scale Course Outline Policies Academic Services Selected Bibliography Table of Contents Course Description (Catalog) ENGL101 Proficiency in Writing (3 hours) This course provides instruction in the writing process with a focus on self-expressive and expository essays, and will include practice in the conventions of standard written English, responding to readings, and incorporating sources into essays with appropriate documentation. Table of Contents Course Scope This course gives students practice in the conventions of Standard Written English, responding to readings, and incorporating sources into essays with appropriate documentation. Thus the course prepares students for writing effectively in all undergraduate courses by sharpening the writing skills necessary to answer essay examinations, dialogue with reading assignments, and write term papers. Table of Contents Course Objectives Students who successfully complete this course will be able to: CO-1: Recognize and formulate the kind of writing required to respond properly to college-level assignments, examinations, and projects. (Essay types) CO-2: Use a process of writing from pre-writing (i.e. brainstorming)...
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...CHAPTER 17 PROCESS COSTING 17-1 Industries using process costing in their manufacturing area include chemical processing, oil refining, pharmaceuticals, plastics, brick and tile manufacturing, semiconductor chips, beverages, and breakfast cereals. 17-2 Process costing systems separate costs into cost categories according to the timing of when costs are introduced into the process. Often, only two cost classifications, direct materials and conversion costs, are necessary. Direct materials are frequently added at one point in time, often the start or the end of the process. All conversion costs are added at about the same time, but in a pattern different from direct materials costs. Conversion costs are often added throughout the process, which can of any length of time, lasting from seconds to several months. 17-3 Equivalent units is a derived amount of output units that takes the quantity of each input (factor of production) in units completed or in incomplete units in work in process, and converts the quantity of input into the amount of completed output units that could be made with that quantity of input. Each equivalent unit is comprised of the physical quantities of direct materials or conversion costs inputs necessary to produce output of one fully completed unit. Equivalent unit measures are necessary since all physical units are not completed to the same extent at the same time. 17-4 The accuracy of the estimates of completion depends on the care and skill of the estimator...
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...market at the Brisbane Power House every Sunday. Joseph learns that he could rent a space at the Sunday farmer’s market for $200 per day. Joseph has also been estimating the cost of ingredients for his hamburgers. On a per, hamburger basis he thinks he can buy ingredients as follows: Ingredients | Cost per hamburger | Hamburger buns | $0.50 | Hamburger patties (meat) | $1.00 | Salad | $0.40 | Sauces and condiments | $0.05 | Disposable plates and napkins | $0.05 | Joseph thinks he will be able to sell his hamburgers for $4.00 each. But he needs to work out how many hamburgers he would need to sell to avoid losing money. He would also like to work out how many hamburgers he would have to sell to earn a profit of $500 per week. 1. | What are...
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...APPENDIX Checklists A Checklist A-1 Reviewing a Budget 1. Is this budget static (not adjusted for volume) or flexible (adjusted for volume during the year)? 2. Are the figures designated as fixed or variable? 3. Is the budget for a defined unit of authority? 4. Are the line items within the budget all expenses (and revenues, if applicable) that are controllable by the manager? 5. Is the format of the budget comparable with that of previous periods so that several reports over time can be compared if so desired? 6. Are actual and budget for the same period? 7. Are the figures annualized? 8. Test one line-item calculation. Is the math for the dollar difference computed correctly? Is the percentage properly computed based on a percentage of the budget figure? 333 334 APPENDIX A Checklists Checklist A-2 Building a Budget 1. What is the proposed volume for the new budget period? 2. What is the appropriate inflow (revenues) and outflow (cost of services delivered) relationship? 3. What will the appropriate dollar cost be? (Note: this question requires a series of assumptions about the nature of the operation for the new budget period.) 3a. Forecast service-related workload. 3b. Forecast non–service-related workload. 3c. Forecast special project workload if applicable. 3d. Coordinate assumptions for proportionate share of interdepartmental projects. 4. Will additional resources be available? 5. Will this budget accomplish the appropriate managerial objectives for...
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...Chapter 25 Bankruptcy, Reorganization, and Liquidation ANSWERS TO BEGINNING-OF-CHAPTER QUESTIONS 25-1 Bankruptcies occur in firms of all sizes. Small firms, with fewer creditors, are often able to work out informal settlements and thus avoid the time and expense of formal bankruptcy. Ross Corporation, described in Question 3, is probably too large, and it has too many creditors, to work out an informal settlement. If Ross attempted to resolve its problems informally, the attempt would probably fail, and then it would have to resort to the federal bankruptcy court. Note that if there had been fewer creditors, and particularly if most of the debt were owed to a few banks, then the chances of an informal resolution would be better. But with many holders of the publicly traded bonds, 15 banks, and 250 unsecured creditors, there would probably be too many holdouts to reach an informal resolution. 25-2 The judge in a federal bankruptcy proceeding can abrogate all contracts, including labor contracts. If a contract requires payments greater than the company’s cash flows can support, then the judge can order that payments be scaled back to a level the company can afford. Labor contracts were abrogated for a number of firms that were hit with asbestos suits, notably Johns Manville, and currently several airlines are in bankruptcy proceedings under which labor contracts will likely be changed. 25-3 a. As noted above, is probably too large, and it has too many creditors...
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...BELHAVEN UNIVERSITY Jackson, Mississippi A CHRISTIAN UNIVERSITY OF LIBERAL ARTS AND SCIENCES FOUNDED IN 1883 CATALOGUE 2014-2015 EFFECTIVE JUNE 1, 2014 Directory of Communication Mailing Address: Belhaven University 1500 Peachtree St. Jackson, MS 39202 Belhaven University 535 Chestnut St. Suite 100 Chattanooga, TN 37402 Belhaven University 7111 South Crest Parkway Southaven, MS 38671 Belhaven University – LeFleur 4780 I-55 North Suite 125 Jackson, MS 39211 Belhaven University 15115 Park Row Suite 175 Houston, TX 77084 Belhaven University Online 1500 Peachtree St. Box 279 Jackson, MS 39202 Belhaven University 1790 Kirby Parkway Suite 100 Memphis, TN 38138 Belhaven University 4151 Ashford Dunwoody Rd. Suite 130 Atlanta, GA 30319 Belhaven University 5200 Vineland Rd. Suite 100 Orlando, FL 32811 Traditional Admission Adult and Graduate Studies Admission – Jackson Atlanta Chattanooga Desoto Houston Memphis Orlando Alumni Relations/Development Belhaven Fax Business Office Campus Operations Integrated Marketing Registrar Student Life Security Student Financial Planning Student Development Online Admission Online Student Services (601) 968-5940 or (800) 960-5940 (601) 968-5988 or Fax (601) 352-7640 (404) 425-5590 or Fax (404) 425-5869 (423) 265-7784 or Fax (423) 265-2703 (622) 469-5387 (281) 579-9977 or Fax (281) 579-0275 (901) 896-0184 or Fax (901) 888-0771 (407) 804-1424 or Fax (407) 367-3333 (601) 968-5980 (601) 968-9998 (601) 968-5901 (601) 968-5904 (601) 968-5930 (601) 968-5922...
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...[pic] ASSIGNMENT OBJECTIVES OF A FIRM SUBMITTED TO: SUBMITTED BY: M/S SHALINI MUKHARJEE NIKHIL SWAMI DAD ISBE-A IIPM (JAIPUR) Objectives of a Firm In about the eighteen-seventies, economists were rethinking the theory of consumer demand. They applied a version of "diminishing returns" and the Equimarginal Principle to determine how a consumer would divide up her spending among different consumer goods. That worked pretty well, and so some other economists, especially the American economist John Bates Clark, tried using the same approach in the theory of the firm. Following the Neoclassical approach, we will interpret "rational decisions to supply goods and services" to mean decisions that maximize -- something! What does a supplier maximize? The operations of the firm will, of course, depend on its objectives. One objective that all three kinds of firms share is profits, and it seems that profits are the primary objective in most cases. We will follow the neoclassical tradition by assuming that firms aim at maximizing their profits. There are two reasons...
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...Auditing Cases instructor resource Manual f our th e d itio n Mark S. Beasley Frank A. Buckless Steven M. Glover Douglas F. Prawitt do not coPy or redistribute Prentice hall Upper Saddle River, New Jersey ta b l e s e ct ion o f co n t e n t s 1 2 client acceptance . . . . . . . . . . . . . . . . . . . . . . . . . . . S o l u tionS inc lu de d in t h iS Section 1.1 Ocean Manufacturing, Inc. 3 The New Client Acceptance Decision s e ct ion Understanding the Client’s Business and assessing risk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 S o l u tionS inc lu de d in t h iS Section 2.1 Your1040Return.com Evaluating eBusiness Revenue Recognition, Information Privacy, and Electronic Evidence Issues . . . . . . . . . . . . . . . . . . . . . . . . . . 25 2.2 2.3 2.4 Dell Computer Corporation Evaluation of Client Business Risk Flash Technologies, Inc. Asher Farms Inc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 Risk Analysis and Resolution of Client Issues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 Understanding of Client’s Business Environment s e ct ion 3 Professional and ethical issues . . . . . . . . . . . . . . . . . . . . . . . 59 S o l u tio nS inc lu de d in t h iS Section 3.1 3.2 3.3 3.4 3.5 A Day in the Life of Brent Dorsey Staff Auditor Professional Pressures Nathan Johnson’s Rental Car Reimbursement Solving Ethical Dilemmas–Should...
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...3 711 Chapter Tax Accounting TRUE-FALSE QUESTIONSCHAPTER 13 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. A partnership may adopt any tax year without IRS permission. A corporation ling its rst return must annualize its income if the tax period is less than 12 months. A taxable year may be as short as one day and may exceed 366 days. Under no circumstances may a corporation change its scal year without IRS permission. A taxpayer engaged in two or more separate and distinct businesses may use different accounting methods for both businesses. A grocery store may use the cash basis of reporting sales. In general, a CPA on the cash basis method will never have a bad debt deduction. A cash basis taxpayer may deduct prepaid business expenses currently. Both cash and accrual basis taxpayers will be taxed on a dividend when it is actually received. Computing cost of goods soldand being on the accrual basis are independent of each other. If, in the IRSs opinion, the taxpayers books do not clearly reect income, the IRS may revise them so that they do. Taxpayers must generally obtain the permission of the IRS to change accounting methods. A correction of an error in a tax return is usually considered a change in accounting method. The IRS can require a change in accounting methods if the method used by a taxpayer does not clearly reect income. IRS permission is not required for a change from FIFO to LIFO. The installment method cannot be used unless the total selling price...
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...Running Head: Paws and Claws Pet Store Paws and Claws Pet Store: Business Plan Heidi Bell, Jennifer Lakowski, Aubrie Lasby, Miles Pipher and Justin Teplitz Keller Graduate School of Management Table of Contents Executive Summary Page 3 Introduction Page 4 Goals Page 4 Location Page 4 Culture Page 5 Values Page 5 Products and Services Page 5 Mission Statement Page 6 HR Objectives Page 6 Organizational Chart Page 7 and Appendix A Job Descriptions Page 7 and Appendix B Points Factors Page 7 and Appendix C Market Data Page 7 and Appendices D & E Pay Structure Page 10 Performance Evaluations Page 11 and Appendix F Merit Pay Grid Page 12 Employee Benefits Page 14 Yearly Budget Page 14 Conclusion Page 21 Appendix B - Job Descriptions Page 22 References Page 5 Executive Summary It is our idea to open a new pet store in the Phoenix, AZ area. Our research has shown that despite a bad economy, pet healthcare and supplies remain a top priority in people’s budgets. Our store, Paws and Claws Pet Supplies and Services, aims to capitalize on the affection that people have for their pets. We will provide a wide range of quality items and services for pets and their families. We first determined that our goals are profitability, efficiency and growth...
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