...Module outline Management Accounting & Applied Finance (MAAF) 12 September 2013 Chartered Accountants Program Overview Management accounting is about making better business decisions; the practical understanding of key drivers for adding value to a business; and how these are tied to the decision-making process. It’s about helping people run their businesses more efficiently and effectively in order to achieve the desired outcomes such as increasing returns or delivering improved services. MAAF includes two major integrated case studies and other practical examples and activities that will give you the skills and knowledge to identify, analyse, interpret and communicate information to help an organisation manage its resources and achieve strategic goals. The MAAF module is one of the five compulsory modules in the Chartered Accountants Program. It requires a good understanding of management accounting and applied finance from your previous tertiary studies. Units The MAAF module comprises the following units: Unit 1 2 3 4 Name of unit Introduction to management accounting (including ethics) Analysing business operations Activity-based costing and management Pricing decisions and models Online assessment 5 6 7 8 Management of revenues and costs Performance reporting Working capital management Business planning (including budgeting and forecasting) Online assessment 9 10 11 12 Performance analysis Performance measurement and management Investment decisions Short-term...
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...before the task of accumulation becomes worthwhile. Size of the subsidiary. If the subsidiary is large in comparison to Pilgrim, the effort required of the equity method may be important. Income levels would probably be significant. However, if the subsidiary is actually quite small in relation to the parent, the impact might not be material enough to warrant the extra effort. Size of dividend payments. If Crestwood pays out most of its earnings each period as dividends, that figure will approximate equity income. Little additional information would be accrued by applying the equity method. In contrast, if dividends are small or not paid on a regular basis, a Dividend Income balance might vastly understate the profits to be recognized by the business combination. Amount of excess amortizations. If Pilgrim has paid a significant amount in excess of book value so that annual amortization charges are quite high, use of the equity method might be preferred to show the effect of this expense each month (or whenever internal reporting is made). In this case, waiting until the end of the year and recording all of the expense at one time through a worksheet entry might not be the best way to reflect the impact of the expense. Amount of intercompany...
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...Dr. Vinita Gaikwad Email: vgaikwad@kean.edu Office Hours: M & Th 2-4 pm; T and F 10 – 12 am; W 2-4 pm ------------------------------------------------- Class Times: Mondays & Thursdays 16:00 – 17:45 (W2) Course Description: Develop reading, writing, and vocabulary in English for General Education courses. Pass/Fail. Institutional credit only. Course Objectives: A. Develop reading and comprehension strategies B. Develop vocabulary for English for general academic purposes C. Develop general academic writing skills D. Develop as a writer in response to reading E. Develop critical thinking skills F. Develop awareness of the written text as the basis of higher education G. Locate and use language and research tools Required Textbooks: Slaght, John and Anne Pallant. English for Academic Study: Reading and Writing. 2012 edition – Source Book. Garnet Books, 2012 Slaght, John, Paddy Harben and Anne Pallant. English for Academic Study: Reading and Writing. American Edition – Course Book, 2009 Supplementary Materials: See attached Reading List Online Resources: Dictionary: http://dictionary.reference.com/ Purdue Online Writing Laboratory: http://owl.english.purdue.edu/owl/ WordReady: Academic English. Garnet Education. http://www.garneteducation.com/Book/629/WordReady.html Course Content: A. Reading Strategies as applied to General Education readings 1. Predicting/pre-reading 2. Surveying 3. Using graphic...
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...ASSIGNMENTS Graded Assignment Requirements Retain all handouts issued in every unit, as well as any assignment, research, or lab documents you prepare as part of assignments and labs. Some may be used more than once in different units. NOTE: Always check with your instructor for specific due dates of assignments. Graded Assignments Unit 1 Assignment 1: Computer Basics Review Course Objectives and Learning Outcomes Identify the major needs and major stakeholders for computer networks and network applications. Describe how digital devices store data. Describe the differences between input and output devices. Assignment Requirements In the Chapter Review Activities at the end of Chapter 1 in the Odom textbook (answers can be found in the textbook): Respond to the multiple-choice questions. Complete the List the Words inside Acronyms table. Required Resources Odom textbook Computer with word processing software Internet access Printer Submission Requirements: Submit your responses as a typed document using Arial or Times New Roman 12-point font, double-spaced. Label your assignment Unit 1 Assignment 1. Unit 2 Assignment 1: Identifying Network Topologies Course Objectives and Learning Outcomes * Identify the major needs and major stakeholders for computer networks and network applications. * Identify the classifications of networks and how they are applied to various types of enterprises. * Draw the four major physical network topologies:...
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...Assignment Requirements Retain all handouts issued in every unit, as well as any assignment, research, or lab documents you prepare as part of assignments and labs. Some may be used more than once in different units. NOTE: Always check with your instructor for specific due dates of assignments. Graded Assignments Unit 1 Assignment 1: Computer Basics Review Course Objectives and Learning Outcomes * Identify the major needs and major stakeholders for computer networks and network applications. * Describe how digital devices store data. * Describe the differences between input and output devices. Assignment Requirements In the Chapter Review Activities at the end of Chapter 1 in the Odom textbook (answers can be found in the textbook): * Respond to the multiple-choice questions. * Complete the List the Words inside Acronyms table. Required Resources * Odom textbook * Computer with word processing software * Internet access * Printer Submission Requirements: Submit your responses as a typed document using Arial or Times New Roman 12-point font, double-spaced. Label your assignment Unit 1 Assignment 1. Unit 2 Assignment 1: Identifying Network Topologies Course Objectives and Learning Outcomes * Identify the major needs and major stakeholders for computer networks and network applications. * Identify the classifications of networks and how they are applied to various types of enterprises. * Draw the four major...
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...BSS003-2 Applied Integrated Business UNIT HANDBOOK 2013 – 2014 Contents 1. KEY INFORMATION 3 1.1 Introduction 3 1.2 Key Staff 3 1.3 BREO Site 3 1.4 Teaching location 4 1.5 Pod supervision 4 2. LEARNING OUTCOMES 4 3. TEACHING AND LEARNING STRATEGY 5 3.1 Approach to Learning 5 3.2 Group Work 5 3.3 Use of Technology 5 4. TRANSFERABLE SKILLS BEING DEVELOPED 6 5. ESSENTIAL AND RECOMMENDED READING 7 6. ASSESSMENT STRATEGY 7 6.1 Overview 7 6.2 Criteria for assessment 8 6.3 Quality of work 16 6.4 A note on Plagiarism 16 7. COURSE TIMETABLE 17 8. GUIDE FOR STUDENTS ON THE UNIVERSITY’S REGULATIONS 18 9. UIF Unit Information Form 19 Unit information form (UIF) 19 1. KEY INFORMATION Unit Title Applied Integrated Business Unit Number BSS003-2 Level of Study 2 CATS Points 60 Prerequisites This module can only be taken in conjunction with level 2 modules: SHR007-2 Leadership and Management AAF002-2 Management Accounting for Business MAR008-2 Marketing BSS003 -2 Management of Business Systems and Process/Operations 1.1 Introduction This unit continues the theme of integration which underpins the level one Business Studies Programme. It consists of projects based on real cases, which enable students to apply the theories and knowledge gained from the level 2 business units in a variety of realistic contexts – in service and production based organisations. The final project will be carried...
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... |Page 4 | |Key Dates |Page 5 | |Year 10 overview |Pages 6 -10 | |Core Unit Descriptions |11 -30 | |Vocational Pathway Course Overview |31 - 32 | |Victorian Certificate of Education (VCE) Overview |33 - 37 | |Victorian Certificate of Education (VCE) Subjects |38 - 66 | |Victorian Certificate of Applied Learning (VCAL) Overview |67 | |Vocational Education and Training in Schools Program (VETis) |68 | |Vocational Education and Training in Schools Program (VETis) Course Descriptions |69 - 74 | |Appendix (Course Selection...
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...Tevin Trader starts a merchandising business on December 1 and enters into three inventory purchases: December 7 10 units @ $6 cost December 14 20 units @ $12 cost December 21 15 units @ $14 cost Trader sells 15 units for $25 each on December 15. 8 of the sold units are from the December 7 purchase and 7 are from the December 14 purchase. Trader uses a perpetual inventory system. Determine the costs assigned to the December 31 ending inventory when costs are assigned based on (a) FIFO, (b) LIFO, (c) weighted average, and (d) specific identification. a) FIFO |Date |Goods Purchased |Cost of Goods Sold |Inventory Balance | |12/7 |10 @ $6= $60 | |10 @ $6 = $60 | |12/14 |20@ $12= $240 | |10@ $6 | | | | |20@ $12 = $300 | |12/15 | |10 @ $6 |15@ $12 = $180 | | | |5 @ $12 =$120 | | |12/21 |15@...
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...Assignment Requirements Retain all handouts issued in every unit, as well as any assignment, research, or lab documents you prepare as part of assignments and labs. Some may be used more than once in different units. NOTE: Always check with your instructor for specific due dates of assignments. Graded Assignments Unit 1 Assignment 1: Computer Basics Review Course Objectives and Learning Outcomes * Identify the major needs and major stakeholders for computer networks and network applications. * Describe how digital devices store data. * Describe the differences between input and output devices. Assignment Requirements In the Chapter Review Activities at the end of Chapter 1 in the Odom textbook (answers can be found in the textbook): * Respond to the multiple-choice questions. * Complete the List the Words inside Acronyms table. Required Resources * Odom textbook * Computer with word processing software * Internet access * Printer Submission Requirements: Submit your responses as a typed document using Arial or Times New Roman 12-point font, double-spaced. Label your assignment Unit 1 Assignment 1. Unit 2 Assignment 1: Identifying Network Topologies Course Objectives and Learning Outcomes * Identify the major needs and major stakeholders for computer networks and network applications. * Identify the classifications of networks and how they are applied to various types of enterprises. * Draw the four major...
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...Australian School of Business Banking and Finance FINS3625 Applied Corporate Finance Course Outline Semester 1, 2014 Part A: Course-Specific Information Part B: Key Policies, Student Responsibilies and Support Table of Contents PART A: COURSE-‐SPECIFIC INFORMATION 1 STAFF CONTACT DETAILS 1.1 Communication with Staff 2 COURSE DETAILS 2.1 Teaching Times and Locations 2.2 Units of Credit 2.3 Summary of Course 2.4 Course Aims and Relationship to Other Courses 2.5 Student Learning Outcomes 3 LEARNING AND TEACHING ACTIVITIES 3.1 Approach to Learning and Teaching in the Course 3.2 Learning Activities and Teaching Strategies 4 ASSESSMENT 4.1 Formal Requirements 4.2 Assessment Details 4.3 Assessment Format 4.4 Assignment Submission Procedure 4.5 Late Submission 5 COURSE RESOURCES 6 COURSE EVALUATION AND DEVELOPMENT 7 COURSE SCHEDULE PART B: KEY POLICIES, STUDENT RESPONSIBILITIES AND SUPPORT 8 PROGRAM LEARNING GOALS AND OUTCOMES 9 ACADEMIC HONESTY AND PLAGIARISM 10 STUDENT RESPONSIBILITIES AND...
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...CHAPTER 3 LEARNING OBJECTIVES After studying Chapter 3, you should be able to: Distinguish between process costing and job-order costing and identify companies that would use each costing method. 2. Identify the documents used in a job-order costing system. 3. Compute predetermined overhead rates and explain why estimated overhead costs (rather than actual overhead costs) are used in the costing process. 4. Record the journal entries that reflect the flow of costs in a job-order costing system. 5. Apply overhead cost to Work in Process using a predetermined overhead rate. 6. Prepare schedules of cost of goods manufactured and cost of goods sold. 7. Compute under- or overapplied overhead cost and prepare the journal entry to close the balance in Manufacturing Overhead to the appropriate accounts. 8. (Appendix 3A) Explain the implications of basing the predetermined overhead rate on activity at capacity rather than on estimated activity for the period. SYSTEMS DESIGN: JOB-ORDER COSTING OVERAPPLIED/UNDERAPPLIED Cris Griffiths Guitar Works of Saint Johns, Newfoundland, focuses on repair work and building custom guitars. Late one night while disassembling yet another guitar, Griffiths had a vision of a single bracing piece instead of the three-dozen separate internal reinforcements acoustic guitars typically have. “It was a simple idea that was easy to flesh out, but turning it from an idea into...
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...Applied Research Project Topic Selection: Review the list of possible topics and consider which you would like to research. Identify a company or which the topic would apply. You can use the Week 1 Q&A thread to pose any questions you may have about the research project. Post your chosen topic for my approval in the (required but ungraded) Discussion topic entitled "Applied Research Project" in Week2. You will be given feedback to make sure that you're on the right track for this assignment. If there are still questions regarding the project, the Q&A discussion in Week 3 will accommodate our continued discussion about the project. Applied Research Project Submission: Submit your assignment to the Week 6 Research Paper Dropbox located on the silver tab at the top of this page. (200 points) Dropbox | For instructions on how to use the Dropbox, please click here.See Syllabus/"Due Dates for Assignments & Exams" for due date information. | | | Topic Selection | | Week 1 Applied Research Paper Assignment: Topic Review Read the following description and possible topic choices. Week 2 Applied Research Paper Assignment: Topic Selection (ungraded but required) Choose your research project topic and prepare a brief description of your proposed topic. Post your proposed title and brief description in the Week 2 Applied Research Project discussion topic. Your description will be reviewed, and you will then receive feedback and approval of your topic choice...
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...BTEC Higher National Diploma (HND) in Business Unit Number: Unit 24 Unit Title: Employee Relations Unit code: (F/601/1271) QCF Level: 5 Tutor Name: Email: Key dates Distribution date: 25/04/2016 Submission date: Return date: 4 weeks after submission Introduction The term ‘employee relations’ has replaced that of ‘industrial relations’ Industrial relations are generally recognized as relations between an employer and a collective workforce, typically through a recognized union. Employee relations means the relationship between an employee and employer, and this is largely controlled by legislation and is being revised and updated continuously. It is important for learners to appreciate how good employee/employer relations contribute to the success and effectiveness of a business. In this unit they will investigate how cooperation between employers and employees leads to the development of good working relations against a changing background. The success of a business often relies on its relationships with its employees. Learners will investigate and explore different types of industrial conflict and the procedures for resolving this. It is important that learners are aware of change and keep up to date with developments in dispute procedures in relation to employment law. Legislation and EU directives play a major role in employee relations and learners will examine how these are applied in organizations. It is important...
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...family businesses. Fiscal growth grew from $2.2 million in 1960 to $12 million in 1971. However, April 1, 1974, Galvor was sold to Universal Electric Company (UE), a large multinational organization with its European Head Quarters located in Geneva, Switzerland. The Company Head Quarter was located in the United States. Latour decided to sell Galvor to Universal Electric Company for $ 4.5 million of UE’s stock. Compare to UE Galvor’s total asset and revenues were quite small. Universal Electric Planning and Controlling System Universal, which is a company headquartered in the United States, is a large major multinational company in electric industry. As it managed several business or operating units all around the world UE has comprehensive and uniform system for reporting and controlling its financial activities. The comprehensive system can be explained as follows: The Business Plan is a comprehensive documents made by Universal Electric’s operating unit (currently UE has about 300 operating unit in Europe). The Business Plan is used by UE as basis for developing its budget as well as measuring the performance of its operating units. Basically this business plan consists of 5 financial key elements: * Sales * Net Income * Total Assets * Total Employees * Capital Expenditures It takes several months to develop this Business Plan. The schedule for preparing this Business Plan is explained in below...
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....1 | UNIVERSITI TUNKU ABDUL RAHMAN (UTAR)FACULTY OF BUSINESS AND FINANCE (FBF) | Unit Plan 1. | Unit Code &Unit Title: | UBMM1011 SUN ZI’S ART OF WAR AND BUSINESS STRATEGIES | 2. | Course of Study: | Bachelor of Commerce (Hons) Accounting (AC)Bachelor of Business Administration (Hons) (BBA)Bachelor of Business Administration (Hons) Banking & Finance (BF)Bachelor of Business Administration (Hons) Entrepreneurship (EN)Bachelor of Economics (Hons) Financial Economics (FE)Bachelor of Finance (Hons) (FN)Bachelor of Marketing (Hons) (MK)Bachelor of Social Science (Hons) Psychology (PY)Bachelor of Arts (Hons) English Education (EL)Bachelor of Arts (Hons) English Education (ED)Bachelor of Science (Hons) Chemistry (CE)Bachelor of Science (Hons) Statistical Computing and Operations Research (SC)Bachelor of Science (Hons) Biotechnology (BT)Bachelor of Science (Hons) Microbiology (MB)Bachelor of Science (Hons) Construction Management (CM)Bachelor of Engineering (Hons) Electronic Engineering (EE)Bachelor of Information Tchnology (Hons) Communications And Networking (CN)Bachelor of Computer Science & Information Systems (Hons) (CS) | 3. | Year of Study: | Y2T1/T2 (BAC) Y1T2/T3 (BBA) Y2T1/T2 (BBF) Y2T1/T2 (BEN)Y2T1/T2 (BFE) Y1T3 (BFN) Y2T1/T2 (BMK) Y3T2 (PY)Y3T1/T2 (EL) Y1T1/T2/T3 (ED) Y1T1/T2/T3 (CE) Y2T1/T2 (SC) Y1T1/T2 (BT) Y1T1/T2 (MB) Y1T1/T2 (CM) ...
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