...An Examination of LBJ Distribution Company Internal Controls Infrastructure Pre IPO ACCT 504: Financial Accounting Keller Graduate School of Management Professor Ganesh Pandit Date: February 9, 2014 Pre IPO Examination of LBJ Distribution Company Internal Controls Infrastructure Prepared for: President, LBJ Distribution Company Prepared By: Véron S.A. Lake Company: LLMCO Date: 9 February 2014 Table of Contents Introduction 3 Purpose 4 Legal Requirement of Internal Controls 5 IPO Readiness: Financial Internal Controls 5 IPO Readiness: Recommendations 6 Reliable Monthly Reports 6 Adequate Staffing of Financial Departments 6 Implementation of Audit Infrastructure 6 IPO Readiness: LBJ Internal Control Strengths 7 Pre-numbered Invoices 7 Recommendations: Indelible Ink Machine 7 IPO Readiness: LBJ Internal Control Weaknesses 7 Staffing: Accounting Department 7 Staffing: Human Resource Department 8 Recommendations: Handling Petty Cash 8 Recommendations: IT Department Physical Controls 9 Conclusion 9 Works Cited 10 Introduction A company going public today is different than what it was in the dot com era; this is because the IPO landscape has changed significantly in the last decade (KPMG, 2013). Recently experts has seen compression in the markets, decreasing or shifting mergers and acquisition activity, faltering businesses and more scrutiny on balance sheets and company cash as well as access to capital (KPMG, 2013; Morgan...
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...Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K x |ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934| For the Fiscal Year Ended June 30, 2011 OR ¨ |TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934| For the Transition Period From to Commission File Number 0-14278 MICROSOFT CORPORATION ||| WASHINGTON| |91-1144442| (STATE OF INCORPORATION)| |(I.R.S. ID)| ONE MICROSOFT WAY, REDMOND, WASHINGTON 98052-6399 (425) 882-8080 www.microsoft.com/investor Securities registered pursuant to Section 12(b) of the Act: COMMON STOCK, $0.00000625 par value per share NASDAQ Securities registered pursuant to Section 12(g) of the Act: NONE Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes x No ¨ Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Exchange Act. Yes ¨ No x Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for...
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...An Examination of LBJ Distribution Company Internal Controls Infrastructure Pre IPO ACCT 504: Financial Accounting Keller Graduate School of Management Professor Ganesh Pandit Date: February 9, 2014 Pre IPO Examination of LBJ Distribution Company Internal Controls Infrastructure Prepared for: President, LBJ Distribution Company Prepared By: Véron S.A. Lake Company: LLMCO Date: 9 February 2014 Table of Contents Introduction 3 Purpose 4 Legal Requirement of Internal Controls 5 IPO Readiness: Financial Internal Controls 5 IPO Readiness: Recommendations 6 Reliable Monthly Reports 6 Adequate Staffing of Financial Departments 6 Implementation of Audit Infrastructure 6 IPO Readiness: LBJ Internal Control Strengths 7 Pre-numbered Invoices 7 Recommendations: Indelible Ink Machine 7 IPO Readiness: LBJ Internal Control Weaknesses 7 Staffing: Accounting Department 7 Staffing: Human Resource Department 8 Recommendations: Handling Petty Cash 8 Recommendations: IT Department Physical Controls 9 Conclusion 9 Works Cited 10 Introduction A company going public today is different than what it was in the dot com era; this is because the IPO landscape has changed significantly in the last decade (KPMG, 2013). Recently experts has seen compression in the markets, decreasing or shifting mergers and acquisition activity, faltering businesses and more scrutiny on balance sheets and company cash as well as access to capital (KPMG, 2013; Morgan...
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...Liquidity: Oracle had the advantage for each of the six liquidity ratios with the exception of current cash debt coverage ratio for which Microsoft had an advantage at 0.98, compared to Oracle's 0.78. Oracle had a slight advantage in current ratio as evidenced by the $2.76 in current assets it had for every dollar in current liabilities while Microsoft had $2.60 in current assets for every dollar in current liabilities. Oracle turned its inventory over around 30 times during the year and had around 12 days in inventory, while Microsoft turned its inventory over around 15 times and had about 25 days in inventory. Oracle also collected its receivables about 6 times during the year, while Microsoft collected its receivables 5 times during the year. Oracle also needed shorter time to collect receivables, at around 63 days, while Microsoft needed 73 days. Solvency: Microsoft had the advantage for each of the four solvency ratios with the exception of debt to total assets ratio for which Oracle had a slight advantage at 45.3%, compared to Microsoft's 47.5%. For the other three ratios, Microsoft's advantage was rather huge. Microsoft had its cash debt coverage ratio at 0.59 times, while Oracle had it at 0.35 times. Microsoft could cover its interest expense around 96 times with income before interest and taxes, while Oracle could only cover its interest expense around 15 times with its income before interest and taxes. Microsoft had around $19.5 billion in free cash flow which could...
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...ACCT 504 ACCT 504 Entire Course + Final Exam ACCT 504 Week 3 Case Study 1 Flower Landscaping Corporation ACCT 504 Week 5 Case Study 2 Internal Control LJB Company ACCT 504 Week 5 Course Project Draft Spreadsheet ACCT 504 Week 6 Case Study 3 Cash Budgeting LBJ Company ACCT 504 Week 7 Course Project JCP Kohls ACCT 504 Final Exam (3 different sets) + Discussions Financial Reporting Environment and GAAP Details of Financial Statements and Ratios Accounting EquationAccounting Cycle Accrual Accounting and Adjusting Entries Merchandising Operations and Income Statements Inventory Cost-Flow Assumptions Understanding Internal Control and Reporting Cash Accounting for and Reporting Receivables Plant Assets and Intangibles Accounting for Liabilities Accounting for and Reporting Equity Statement of Cash Flows Issues in Income Reporting Different Tools for Financial Analysis ACCT 504 Final Exam (3 different finals) ACCT 504 Week 1-7 Discussion Question ACCT 504 Week 3 Case Study 1 Flower Landscaping Corporation ACCT 504 Week 5 Case Study 2 Internal Control LJB Company ACCT 504 Week 5 Course Project Draft Spreadsheet ACCT 504 Week 6 Case Study 3 Cash Budgeting LBJ Company ACCT 504 Week 7 Course Project JCP Kohls ACCT 505 Week 7 Capital Budgeting Course Project (DEVRY) ACCT 505 Entire Course (DEVRY) ACCT 505 Week 1-7 All Discussion Questions Cost Terms, Classifications, and Behavior Research and Application ...
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...Student Center of the course shell. The assignments are dependent upon one another. In this assignment, you will create a risk management plan. You have a budget of $100,000 and a timeline of six (6) months for the plan. Please refer to Figure A-1, Risk Management Plan Template, from Appendix A of the Hillson and Simon text to create the plan. Write an eight to ten (8-10) pages paper Risk Management Plan Component paper in which you: 1. Prepare the Scope and Objectives of the Risk Management Process section of the Risk Management Plan based on the facts presented in the case study. 2. Determine the project size, based on the facts presented in the case study, and provide justification based on Figure 3-4, Example Project Sizing Tool (Chapter 3 of the Hillson and Simon text). 3. Select the risk tools and techniques, and complete the Risk Tools and Techniques section of the Risk Management Plan for both the qualitative and quantitative aspects of the project. Provide a rationale for the selection. 4. Develop the Risk Reviews and Reporting section of the Risk Management Plan based on the project size previously determined. 5. Define the Probability and Impacts section of the Risk Management Plan and justify the values assigned. 6. Define the Risk Thresholds section of the Risk Management Plan and justify the values assigned. Click Here to Buy this; http://www.coursehomework.com/product/bus-519-week-4-assignment-2-risk-management-plan Course Home Work aims to...
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...com/downloads/acc-202-complete-course-acc-202-entire-course/ http://homeworktimes.com/downloads/acc-206-entire-course-new/ http://homeworktimes.com/downloads/acc-206-new-week-1-assignment-chapter-one-problems/ http://homeworktimes.com/downloads/acc-206-new-week-2-assignment-chapter-two-three-problems/ http://homeworktimes.com/downloads/acc-206-new-week-2-journal-institute-management-accounting/ http://homeworktimes.com/downloads/acc-206-new-week-3-assignment-chapter-four-five-problems/ http://homeworktimes.com/downloads/acc-206-new-week-3-journal-hershey-company/ http://homeworktimes.com/downloads/acc-206-new-week-4-assignment-chapter-six-seven-problems/ http://homeworktimes.com/downloads/acc-206-new-week-5-assignment-chapter-eight-problems/ http://homeworktimes.com/downloads/acc-206-new-week-5-assignment-final-paper/ http://homeworktimes.com/downloads/acc-212-financial-accounting/ http://homeworktimes.com/downloads/acc-250-complete-course-acc-205-entire-course/ http://homeworktimes.com/downloads/acc-290-complete-course-acc-290-entire-course/ http://homeworktimes.com/downloads/acc-291-complete-course-acc-290-entire-course/ http://homeworktimes.com/downloads/acc-340-entire-course-acc-340-complete-course/ http://homeworktimes.com/downloads/acc-400-complete-course-acc-400-entire-course/ http://homeworktimes.com/downloads/acc-407-entire-course/ http://homeworktimes.com/downloads/acc-455-complete-course/ http://homeworktimes.com/downloads/acc-492-complete-course-acc-492-entire-course/ ...
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...MKT 506 WEEK 9 ASSIGNMENT 4 STRAYER NEW To purchase this visit here: http://www.activitymode.com/product/mkt-506-week-9-assignment-4-strayer-new/ Contact us at: SUPPORT@ACTIVITYMODE.COM MKT 506 WEEK 9 ASSIGNMENT 4 STRAYER NEW Assignment 4: A Message Without Words Due Week 9 and worth 200 points Select one (1) of the picture ads from the Benetton advertisement images document, located in the online course shell. Assume you are the project lead at Benetton. You and your team are tasked with revitalizing a social conscious campaign to address a world issue Benetton wants to draw attention to. Write a ten to fifteen (10-15) page paper in which you: 1. Copy or re-create the picture advertisement and include it on the title page. 2. Craft a message for this image and its appeal to the public on behalf of Benetton. 3. Define the goal of this campaign and the targeted audience with supporting rationale. 4. Develop a model for the advertisement strategy you will use and briefly discuss each stage of the model. 5. Formulate an integrated marketing communications plan that communicates the message to the targeted groups. Within this plan, be sure to address: 1. The technologies used along with expected benefits of each. 2. How the message and goals will be promoted. 3. Decipher and select at least two (2) types of individuals, groups, companies, etc., that you reach out to gain support for the campaign. Be sure to discuss the expected benefits that accompany each external...
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...MANAGEMENT BACHELOR OF SCIENCE AREA A ENGL 1101 Composition I ENGL 1102 Composition II Take ONE - MATH 1101, 1111, 1113, 1241 or 1501 AREA B CRIT 1101 Critical Thinking 4-5 hours 9 hours HLTH 3110 HCMG 3101 HCMG 3320 HCMG 3340 HCMG 3401 HCMG 3501 HCMG 3701 HCMG 3901 HCMG 4110 HCMG 4401 HCMG 4560 HSCI 3520 HSCI 3550 Interactive Communication Introduction to Health Systems Management Healthcare Economics Healthcare Information technology Applied Human Resources Management for Health Care Delivery Health Care Systems TQM Introduction to Epidemiology Marketing in Health Care Administration of Managed Care Introduction to Primary/Long-Term Care Health Care Finance Legal Issues in Health Care Ethical Issues in Health Care 9 hours Additional Courses (Choose from COMM 1001,COMM 1002; COMM 1110, FREN 1002, SPAN 1002, SPAN 1999 or FREN 1999) AREA C 6 hours Take ONE – ENGL 2111, 2112, 2121, 2122, 2131 or 2132; FREN 2001, 2002; PHIL 2201; SPAN 2001, 2002 Take ONE – ART 2301, 2302; CMS 2100; FREN 2001, 2002; MUSC 2101, 2301; PHIL 2401; SPAN 2001, 2002; or THEA 1100 AREA D 10-11 hours Take ONE sequence – CHEM 1151/1151L-1152; CHEM 1211/1211L-1212/1212L;PHYS 1111/1111L-1112; PHYS 2111/2111L-2212/2212L; BIOL 1111/1111L-1112; BIOL 1107/1107L-1108/1108L; SCI 1111/1111L-1112 1st Lab required/2nd Lab may be optional Take ONE – MATH1221, *1231, 1241, 1113, 2502; CSCI 1301; or SCI 1901 *recommended AREA E POLS 1101 American Government Take ONE – HIST 1111, HIST 1112 or SOSC 2501 Take ONE – HIST 2110...
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...VINCENNES UNIVERSITY CATALOG Vol. LXIX August, 2010 No. 61 A COMPREHENSIVE TWO-YEAR COLLEGE OFFERING ASSOCIATE DEGREES IN THE LIBERAL ARTS, SCIENCES, EDUCATION, ENGINEERING, AND TECHNOLOGY AND OFFERING BACCALAUREATE DEGREES IN SPECIALIZED AREAS Accreditation The North Central Association of Colleges and Schools 30 North LaSalle Street, Suite 2400, Chicago, IL 60602 (312) 263-0456 www.ncacihe.org FAX 312-263-7462 Accreditation Review Council on Education in Surgical Technology and Surgical Assisting American Bar Association American Board of Funeral Service Education American Health Information Management Association Association of Collegiate Business Schools and Programs Commission on Accreditation of Allied Health Educational Programs Commission on Accreditation in Physical Therapy Education Federal Aviation Administration Higher Education Coordinating Board of the State of Washington Indiana State Board of Nursing Joint Review Committee on Education In Radiologic Technology National Alliance of Concurrent Enrollment Partnerships National Association of Schools of Art and Design National Association of Schools of Theatre National League for Nursing Accrediting Commission Printing Industries of America, Inc. Approved for Veterans Membership The American Association of Community Colleges Aviation Technician Education Council The Council of North Central Two Year Colleges The Higher Education Transfer Alliance The National Academic Advising Association The North Central Association...
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...correct room according to your LAST NAME ACCT Sec Title ACCT 351 001 Intermediate Financial Acct 1 ACCT 351 Time Prof. FROM Dec 21 6 pm Tsang Aaa - Zzz GYM main gym 20-30 002 Intermediate Financial Acct 1 Dec 21 6 pm Tsang Aaa - Zzz GYM main gym 20-30 ACCT 351 003 Intermediate Financial Acct 1 Dec 21 6 pm Tsang Aaa - Zzz GYM main gym 20-30 ACCT 352 001 Intermediate Financial Acct 2 Dec 21 9 am Cecere Aaa - Zzz ENGTR 0100 ACCT 354 001 Financial Statement Analysis Dec 22 2 pm Scott Aaa - Zzz GYM Fieldhouse 28-31 ACCT 354 002 Financial Statement Analysis Dec 22 2 pm Scott Aaa - Zzz GYM Fieldhouse 28-31 ACCT 361 001 Management Accounting Dec 11 2 pm Parent Aaa - Zzz GYM main gym 1-11 ACCT 361 002 Management Accounting Dec 11 2 pm Parent Aaa - Zzz GYM main gym 1-11 ACCT 361 003 Management Accounting Dec 11 2 pm Parent Aaa - Zzz GYM main gym 1-11 ACCT 362 001 Cost Accounting Dec 17 2 pm Levy Aaa - Zzz GYM Studio 1 1-3 ACCT 385 001 Principles of Taxation Dec 15 2 pm Goldsman Aaa - Zzz GYM BLEACHERS 1-5 ACCT 385 002 Principles of Taxation Dec 15 2 pm Goldsman Aaa - Zzz GYM BLEACHERS 1-5 ACCT 453 001 Advanced Financial Accountin Dec 14 9 am Scott Aaa - Zzz GYM main gym ACCT 463 001 Management Control Dec 11 2 pm Levy Aaa - Zzz GYM Studio 2 1-7 ACCT 463 002 Management Control Dec 11 2 pm Levy Aaa - Zzz GYM Studio 2 1-7 ACCT 475 001 Principles of Auditing Dec...
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...REGENT UNIVERSITY COLLEGE OF ARTS & SCIENCES UNDERGRADUATE CATALOG 2013-2014 (Fall 2013-Summer 2014) Regent University 1000 Regent University Drive Virginia Beach, VA 23464-9800 800.373.5504 admissions@regent.edu www.regent.edu PREFACE Regional Accreditation Regent University is accredited by the Southern Association of Colleges and Schools Commission on Colleges to award associates, baccalaureate, masters, and doctorate degrees. Contact the Commission on Colleges at 1866 Southern Lane, Decatur, Georgia 30033-4097 or call 404-679-4500 for questions about the accreditation of Regent University. National and State Accreditation Regent University’s undergraduate school is accredited or certified by the following bodies: Council for Higher Education Accreditation (CHEA) (www.chea.org/) The Teacher Education Accreditation Council (TEAC) The Regent University School of Education's educational leadership and teacher preparation programs and the College of Arts & Sciences interdisciplinary studies program, which are designed to prepare competent, caring, and qualified professional educators are accredited by the Teacher Education Accreditation Council for a period of seven years, from January 9, 2009 to January 9, 2016. This accreditation certifies that the educational leadership, teacher preparation and interdisciplinary studies programs have provided evidence that they adhere to TEAC's quality principles. Teacher Educational Accreditation Council, One Dupont Circle, Suite...
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