...A++PAPER;http://www.homeworkproviders.com/shop/acc-401-week-3-quiz/ ACC 401 WEEK 3 QUIZ ACC 401 Week 3 Quiz, ACC 401 Week 3 Quiz - Strayer Chapter 3 Consolidated Financial Statements—Date of Acquisition Multiple Choice 1. A majority-owned subsidiary that is in legal reorganization should normally be accounted for using a. consolidated financial statements. b. the equity method. c. the market value method. d. the cost method. 2. Under the acquisition method, indirect costs relating to acquisitions should be a. included in the investment cost. b. expensed as incurred. c. deducted from other contributed capital. d. none of these. 3. Eliminating entries are made to cancel the effects of intercompany transactions and are made on the a. books of the parent company. b. books of the subsidiary company. c. workpaper only. d. books of both the parent company and the subsidiary. 4. One reason a parent company may pay an amount less than the book value of the subsidiary's stock acquired is a. an undervaluation of the subsidiary's assets. b. the existence of unrecorded goodwill. c. an overvaluation of the subsidiary's liabilities. d. none of these. 5. In a business combination accounted for as an acquisition, registration costs related to common stock issued by the parent company are a. expensed as incurred. b. deducted from other contributed capital. c. included in the investment cost. d. deducted...
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...A++PAPER;http://www.homeworkproviders.com/shop/acc-401-week-7-quiz/ ACC 401 WEEK 7 QUIZ ACC 401 Week 7 Quiz, ACC 401 Week 7 Quiz – Strayer Chapter 8 Changes in Ownership Interest Multiple Choice 1. When the parent company sells a portion of its investment in a subsidiary, the workpaper entry to adjust for the current year’s income sold to noncontrolling stockholders includes a a. debit to Subsidiary Income Sold. b. debit to Equity in Subsidiary Income. c. credit to Equity in Subsidiary Income. d. credit to Subsidiary Income Sold. 2. A parent company may increase its ownership interest in a subsidiary by a. buying additional subsidiary shares from third parties. b. buying additional subsidiary shares from the subsidiary. c. having the subsidiary purchase its shares from third parties. d. all of these. 3. If a portion of an investment is sold, the value of the shares sold is determined by using the: 1. first-in, first-out method. 2. average cost method. 3. specific identification method. a. 1 b. 2 c. 3 d. 1 and 3 4. If a parent company acquires additional shares of its subsidiary’s stock directly from the subsidiary for a price less than their book value: 1. total noncontrolling book value interest increases. 2. the controlling book value interest increases. 3. the controlling book value interest decreases. a. 1 b. 2 c. 3 d. 1 and 3 5. If a subsidiary issues new shares of its stock...
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...ACC 401 WEEK 03 QUIZ A+ Graded Tutorial Available At: http://hwsoloutions.com/?product=week-03-quiz Visit Our website: http://hwsoloutions.com/ Product Description PRODUCT DESCRIPTION ACC 401 Week 3 Quiz, ACC 401 Week 3 Quiz – Strayer Chapter 3 Consolidated Financial Statements—Date of Acquisition Multiple Choice 1. A majority-owned subsidiary that is in legal reorganization should normally be accounted for using a. consolidated financial statements. b. the equity method. c. the market value method. d. the cost method. 2. Under the acquisition method, indirect costs relating to acquisitions should be a. included in the investment cost. b. expensed as incurred. c. deducted from other contributed capital. d. none of these. 3. Eliminating entries are made to cancel the effects of intercompany transactions and are made on the a. books of the parent company. b. books of the subsidiary company. c. workpaper only. d. books of both the parent company and the subsidiary. 4. One reason a parent company may pay an amount less than the book value of the subsidiary’s stock acquired is a. an undervaluation of the subsidiary’s assets. b. the existence of unrecorded goodwill. c. an overvaluation of the subsidiary’s liabilities. d. none of these. 5. In a business combination accounted for as an acquisition, registration costs related to common stock issued by the parent company are a. expensed as incurred. b. deducted from other contributed capital. c....
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...ACC 401 WEEK 07 QUIZ A+ Graded Tutorial Available At: http://hwsoloutions.com/?product=week-07-quiz Visit Our website: http://hwsoloutions.com/ Product Description PRODUCT DESCRIPTION ACC 401 Week 7 Quiz, ACC 401 Week 7 Quiz – Strayer Chapter 8 Changes in Ownership Interest Multiple Choice 1. When the parent company sells a portion of its investment in a subsidiary, the workpaper entry to adjust for the current year’s income sold to noncontrolling stockholders includes a a. debit to Subsidiary Income Sold. b. debit to Equity in Subsidiary Income. c. credit to Equity in Subsidiary Income. d. credit to Subsidiary Income Sold. 2. A parent company may increase its ownership interest in a subsidiary by a. buying additional subsidiary shares from third parties. b. buying additional subsidiary shares from the subsidiary. c. having the subsidiary purchase its shares from third parties. d. all of these. 3. If a portion of an investment is sold, the value of the shares sold is determined by using the: 1. first-in, first-out method. 2. average cost method. 3. specific identification method. a. 1 b. 2 c. 3 d. 1 and 3 4. If a parent company acquires additional shares of its subsidiary’s stock directly from the subsidiary for a price less than their book value: 1. total noncontrolling book value interest increases. 2. the controlling book value interest increases. 3. the controlling book value interest decreases. a. 1 b. 2 c. 3 d. 1 and 3 5. If a subsidiary...
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...A++PAPER;http://www.homeworkproviders.com/shop/acc-401-week-10-quiz/ ACC 401 WEEK 10 QUIZ ACC 401 Week 10 Quiz, ACC 401 Week 10 Quiz – Strayer Chapter 14 Reporting for Segments and for Interim Financial Periods 1. A component of an enterprise that may earn revenues and incur expenses, and about which management evaluates separate financial information in deciding how to allocate resources and assess performance is a(n) a. identifiable segment. b. operating segment. c. reportable segment. d. industry segment. 2. An entity is permitted to aggregate operating segments if the segments are similar regarding the a. nature of the production processes. b. types or class of customers. c. methods used to distribute products or provide services. d. all of these. 3. Which of the following is not a segment asset of an operating segment? a. Assets used jointly by more than one segment. b. Assets directly associated with a segment. c. Assets maintained for general corporate purposes. d. Assets used exclusively by a segment. 4. SFAS No. 131 requires the disclosure of information on an enterprise's operations in different industries for 1. each annual period presented. 2. each interim period presented. 3. the current period only. a. 1 b. 2 c. 3 d. both 1 and 2 5. Which of the following is not required to be disclosed by SFAS No. 131? a. Information concerning the enterprise's products. b. Information...
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...ACC 401 WEEK 10 QUIZ A+ Graded Tutorial Available At: http://hwsoloutions.com/?product=week-10-quiz Visit Our website: http://hwsoloutions.com/ Product Description PRODUCT DESCRIPTION ACC 401 Week 10 Quiz, ACC 401 Week 10 Quiz – Strayer Chapter 14 Reporting for Segments and for Interim Financial Periods 1. A component of an enterprise that may earn revenues and incur expenses, and about which management evaluates separate financial information in deciding how to allocate resources and assess performance is a(n) a. identifiable segment. b. operating segment. c. reportable segment. d. industry segment. 2. An entity is permitted to aggregate operating segments if the segments are similar regarding the a. nature of the production processes. b. types or class of customers. c. methods used to distribute products or provide services. d. all of these. 3. Which of the following is not a segment asset of an operating segment? a. Assets used jointly by more than one segment. b. Assets directly associated with a segment. c. Assets maintained for general corporate purposes. d. Assets used exclusively by a segment. 4. SFAS No. 131 requires the disclosure of information on an enterprise’s operations in different industries for 1. each annual period presented. 2. each interim period presented. 3. the current period only. a. 1 b. 2 c. 3 d. both 1 and 2 5. Which of the following is not required to be disclosed by SFAS No. 131? a. Information concerning the...
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...A++PAPER;http://www.homeworkproviders.com/shop/acc-401-week-4-quiz/ ACC 401 WEEK 4 QUIZ ACC 401 Week 4 Quiz, Chapter 4 Consolidated Financial Statements after Acquisition 1. An investor adjusts the investment account for the amortization of any difference between cost and book value under the a. cost method. b. complete equity method. c. partial equity method. d. complete and partial equity methods. 2. Under the partial equity method, the entry to eliminate subsidiary income and dividends includes a debit to a. Dividend Income. b. Dividends Declared - S Company. c. Equity in Subsidiary Income. d. Retained Earnings - S Company. 3. On the consolidated statement of cash flows, the parent’s acquisition of additional shares of the subsidiary’s stock directly from the subsidiary is reported as a. an investing activity. b. a financing activity. c. an operating activity. d. none of these. 4. Under the cost method, the workpaper entry to establish reciprocity a. debits Retained Earnings - S Company. b. credits Retained Earnings - S Company. c. debits Retained Earnings - P Company. d. credits Retained Earnings - P Company. 5. Under the cost method, the investment account is reduced when a. there is a liquidating dividend. b. the subsidiary declares a cash dividend. c. the subsidiary incurs a net loss. d. none of these. 6. The parent company records its share of a subsidiary’s income by a. crediting...
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...ACC 401 WEEK 04 QUIZ A+ Graded Tutorial Available At: http://hwsoloutions.com/?product=week-04-quiz Visit Our website: http://hwsoloutions.com/ Product Description PRODUCT DESCRIPTION ACC 401 Week 4 Quiz, Chapter 4 Consolidated Financial Statements after Acquisition 1. An investor adjusts the investment account for the amortization of any difference between cost and book value under the a. cost method. b. complete equity method. c. partial equity method. d. complete and partial equity methods. 2. Under the partial equity method, the entry to eliminate subsidiary income and dividends includes a debit to a. Dividend Income. b. Dividends Declared – S Company. c. Equity in Subsidiary Income. d. Retained Earnings – S Company. 3. On the consolidated statement of cash flows, the parent’s acquisition of additional shares of the subsidiary’s stock directly from the subsidiary is reported as a. an investing activity. b. a financing activity. c. an operating activity. d. none of these. 4. Under the cost method, the workpaper entry to establish reciprocity a. debits Retained Earnings – S Company. b. credits Retained Earnings – S Company. c. debits Retained Earnings – P Company. d. credits Retained Earnings – P Company. 5. Under the cost method, the investment account is reduced when a. there is a liquidating dividend. b. the subsidiary declares a cash dividend. c. the subsidiary incurs a net loss. d. none of these. 6. The parent company records its...
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...ACC 401 WEEK 08 QUIZ A+ Graded Tutorial Available At: http://hwsoloutions.com/?product=week-08-quiz Visit Our website: http://hwsoloutions.com/ Product Description PRODUCT DESCRIPTION ACC 401 Week 8 Quiz, ACC 401 Week 8 Quiz – Strayer Chapter 11 International Financial Reporting Standards Multiple Choice—Conceptual 1. The goals of the International Accounting Standards Committee include all of the following except a. To improve international accounting. b. To formulate a single set of auditing standards to be applied in all countries. c. To promote global acceptance of its standards. d. To harmonize accounting practices between countries. 2. Which of the following is true about the FASB after the mandatory adoption of IFRS by US companies? a. The FASB will serve in an advisory capacity to the IASB. b. The FASB will remain the designated standard-setter for US companies, but incorporate IFRS into US GAAP. c. The role of the FASB post-IFRS adoption has not been determined. d. The FASB will cease to exist. 3. Milestones in the transition plan for mandatory adoption of IFRS by US companies include all of the following except: a. Improvements in accounting standards. b. Limited early adoption of IFRS in an effort to enhance comparability for US investors c. Mandatory use of IFRS by US entities. d. All of the above are milestones in the transition plan for mandatory adoption of IFRS by US companies. 4. The roles of the IASC Foundation include a. establishing...
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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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...OFFICIAL CATALOG This Catalog contains information, policies, procedures, regulations and requirements that were correct at the time of publication and are subject to the terms and conditions of the Enrollment Agreement entered into between the Student and ECPI University. In keeping with the educational mission of the University, the information, policies, procedures, regulations and requirements contained herein are continually being reviewed, changed and updated. Consequently, this document cannot be considered binding. Students are responsible for keeping informed of official policies and meeting all relevant requirements. When required changes to the Catalog occur, they will be communicated through catalog inserts and other means until a revised edition of the Catalog is published. The policies in this Catalog have been approved under the authority of the ECPI University Board of Trustees and, therefore, constitute official University policy. Students should become familiar with the policies in this Catalog. These policies outline both student rights and student responsibilities. The University reserves the right and authority at any time to alter any or all of the statements contained herein, to modify the requirements for admission and graduation, to change or discontinue programs of study, to amend any regulation or policy affecting the student body, to increase tuition and fees, to deny admission, to revoke an offer of admission and to dismiss from the...
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...and the study guide We provide lots of exam focus points demonstrating what the examiner will want you to do We emphasise key points in regular fast forward summaries We test your knowledge of what you’ve studied in quick quizzes We examine your understanding in our exam question bank We reference all the important topics in our full index I N T E R A C T I V E T E X T BPP’s Practice & Revision Kit, i-Pass and Interactive Passcard products also support this paper. Note FIA FFA and ACCA Paper F3 are examined under the same syllabus and study guide. FOR EXAMS FROM FEBRUARY 2013 TO JANUARY 2014 FFA/F3 FINANCIAL ACCOUNTING First edition March 2011 Second edition September 2012 ISBN 9781 4453 9966 9 Previous ISBN 9781 4453 7305 8 eISBN 9781 4453 9242 4 British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library Published by BPP Learning Media Ltd BPP House, Aldine Place 142-144 Uxbridge Road London W12 8AA www.bpp.com/learningmedia Printed in the United Kingdom by Printers Polestar Wheatons Hennock Road Marsh Barton Exeter EX2 8RP Your learning materials, published by BPP Learning Media Ltd, are printed on paper obtained from traceable sustainable sources. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of BPP Learning...
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...This page intentionally left blank Download at www.Pin5i.Com Essentials of Systems Analysis and Design Download at www.Pin5i.Com Editorial Director: Sally Yagan Editor in Chief: Eric Svendsen Executive Editor: Bob Horan Editorial Assistant: Ashlee Bradbury Director of Marketing: Patrice Lumumba Jones Executive Marketing Manager: Anne Fahlgren Senior Managing Editor: Judy Leale Production Project Manager: Kelly Warsak Senior Operations Supervisor: Arnold Vila Operations Specialist: Cathleen Petersen Creative Director: Blair Brown Senior Art Director/Design Supervisor: Janet Slowik Text Designer: Michael Fruhbeis Creative Director/Cover: Jayne Conte Cover Designer: Suzanne Duda Cover Art: Fotolia/3d mosaic/©Redshinestudio Manager, Rights and Permissions: Hessa Albader Media Project Manager: Lisa Rinaldi Media Editor: Denise Vaughn Full-Service Project Management: Tiffany Timmerman/S4Carlisle Publishing Services Composition: S4Carlisle Publishing Services Printer/Binder: Courier/Kendallville Cover Printer: Lehigh-Phoenix Color/Hagerstown Text Font: ITCCentury Book Credits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook appear on appropriate page within text. Microsoft® and Windows® are registered trademarks of the Microsoft Corporation in the U.S.A. and other countries. Screen shots and icons reprinted with permission from the Microsoft Corporation. This book is not sponsored or endorsed by or affiliated with the Microsoft...
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...Road, New Delhi -110 003 Phones: 24368528, 24368523, 24368044 Website: http://www.divest.nic.in Department of Financial Services Jeevan Deep Building, Parliament Street, New Delhi 110 001 Phones: 23748721, 23748734 Website: http://www.finmin.nic.in Dream Dare Win 2 www.jeywin.com Dream Dare Win www.jeywin.com Contents Paragraph No. INTRODUCTION Page No. 1 CHAPTER - I Department of Economic Affairs 9 Economic Division 1 11 Budget Division 2 12 Capital Markets Division 3 15 Infrastructure Division 4 19 Fund Bank Division (including UN Branch) 5 23 Foreign Trade Division 6 26 Aid Accounts & Audit Division 7 27 Administration Division 8 28 Bilateral Cooperation Division 9 32 10 37 Integrated Finance Division Organisation Chart 40 CHAPTER - II Department of Expenditure 41 Establishment Division 1 43 State Finances Division 2 44 Plan Finance – II Division 3 45 Staff Inspection Unit 4 46 Chief Adviser Cost Office...
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...Hundreds(of(real(personal(accounts(of Group'Discussions'&'Personal'Interviews during(MBA(admissions(to(India’s(best(B9schools Written'by Compiled'by Loads'of'MBA'Aspirants The'PaGaLGuY'MadCapz'Group PaGaLGuY.com Antholo gy Hundreds of real personal accounts of Group Discussions and Personal Interviews during MBA admissions to India’s best business schools. In this edition: The IIMs at Ahmedabad, Bangalore, Calcutta, Lucknow, Indore & Kozhikode. Written by Loads of MBA aspirants Compiled by The PaGaLGuY MadCapz Team PaGaLGuY GD-PI Anthology Copyright © 2011, PaGaLGuY.com All text and content in this document is solely owned by PaGaLGuY.com. Reproduction without permission in any form or means is illegal. Special copy prepared exclusively for mustafa rokerya Get your own Free personalized copy (with your name on it) of this book from http://www.pagalguy.com/books/ What this book is about What is a real IIM interview like? What kind of questions do they ask and what judgments do applicants have to make while answering them? Since 2003, those with real Group Discussion and Personal Interview calls from India’s top bschools have been posting entire and detailed transcripts of their admission interviews immediately after they happen, so that others slotted for later interviews can learn what GDPI is going to be like this year. This book is a collection of dozens of handpicked GDPI experiences from the country’s top bschools during the admission...
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