Free Essay

Audit Slides

In: Business and Management

Submitted By Evon821
Words 2285
Pages 10
Lecture 5
Audit of the Sales and Collection Cycle

Summary of the Audit Process
Phase 1 Plan and design an audit approach
1. Accept client and perform initial planning 2. Understand client’s business and industry 3. Assess client business risk 4. Perform preliminary analytical procedures 5. Set materiality & assess acceptable audit risk and inherent risk 6. Understand internal control and assess control risk 7. Gather information to assess fraud risk 8. Develop overall audit plan and audit program

Phase 2 Perform tests of controls & substantive tests of transactions
Plan to reduce assessed level of control risk? No Yes

Phase 3 Perform analytical procedures and tests of details of balances
1. Perform analytical procedures 2. Perform tests 3. Perform additional tests of details of balances

Phase 4 Complete the audit & issue an audit report
1. Perform tests for presentation & disclosure 2. Accumulate final evidence 3. Evaluate results 4. Issue Audit Report 5. Communicate with audit committee & management

1. Perform test of controls 2. Perform substantive tests of transactions 3. Assess likelihood of misstatements in financial statements

Accounts in the Sales and Collection Cycle
14-3

Sales and Sales returns Transaction
4

Accounts Sales Accounts receivable

Business Functions Processing customer orders Granting credit Shipping goods Billing customers and recording sales

Documents & Records Customer order Sales order Customer or sales order Shipping documents Sales invoice Sales transaction file Sales journal or listing Accounts receivable master file Accounts receivable trial balance Monthly statement Credit memo Sales return and allowances journal

Sales returns and allowances

Processing and recording sales returns and allowances

Cash receipts Transaction
5

Accounts Cash in bank Accounts receivable

Business Functions Processing and recording cash receipts

Documents & Records Remittance advice Prelisting of cash receipts Cash receipts transaction file Cash receipts journal or listing

Bad Debt Expense Transaction
Accounts Bad debt expense Business Functions Writing off bad debts Documents & Records Bad debt write off authorisation form General journal General journal General journal

Provision for doubtful debts Accounts receivable

Providing for doubtful debts

14-6

Methodology for designing Controls and Substantive Tests
Understand internal control – sales
Assess planned control risk – sales Determine extent of testing controls Design tests of controls and substantive tests of transactions for sales to meet transactionrelated audit objectives Audit procedures Sample size Items to select

Timing

Obtain and document Internal Controls Sales
8

1. Prepare Flowchart of documents, sequential flow and internal controls 2. Complete an Internal Control Questionnaire 3. Review and update previous years’ documentation 4. Make Inquiries of relevant personnel 5. Examine appropriate documents and records 6. Observe the activities and operations 7. Perform walkthrough

Understanding the system of Internal Controls
9

Assess Planned Control Risk – Sales
14-10

1. Framework for assessing control risk 2. Identify key internal controls and deficiencies 3. Associate controls and deficiencies with the objectives 4. Assess control risk for each objective

Framework for assessing control risks

Identify key controls & deficiencies – Sales
12

     

Adequate separation of duties Proper authorization Adequate documents and records Pre-numbered documents Monthly statements to customers Internal verification procedures – eg independent checking of numerical sequence of pre-numbered invoices

Evaluating Significant Control Deficiencies
10-13

Tests of control and Substantive tests of transactions for sales
Transaction related audit objectives Occurrence Recorded sales are for shipments actually made to non fictitious customers Key existing controls Credit is approved automatically by computer by comparison to authorised credit limit Sales are supported by authorised shipping documents and approved customer order Test of controls Deficiencies Substantive test of transactions Account for a sequence of sales invoices Examine customer order for evidence of credit approval Lack of verification for the possibility of sales being recorded more than once

Examine sales invoice for supporting bill of lading and customer order

Review sales journal and master file for unusual transactions Trace sales journal entries to all supporting documents

Statements are sent Observe to customers each whether monthly month statements are sent

Direction of Tests for Sales
14-15

Revenue Misstatement Techniques
14-16

Sham sales

Improper sales cutoff

Premature revenue recognition Channel stuffing eg Bristol Myers Bill and hold

Improper % of completion

Fraudulent Techniques

Conditional sales Round-tripping loans as sales Consignment sales

Summary of Methodology for sales
17

1. Identify key transaction-related audit

objectives
2. Determine key existing controls 3. Design tests of controls to verify effectiveness 4. Evaluate any control deficiencies

5. Determine extent of substantive tests of transactions Tests of control and Substantive tests of transactions for Cash receipts
Transaction related audit objectives Completeness Cash received is recorded in the cash receipt journal Key existing controls Test of controls Deficiencies Substantive test of transactions Obtain prelisting of cash receipts and trace amounts to the cash receipt journal Prelisting of cash receipts is prepared Observe prelisting of cash receipts Prelisting of cash is not used to verify recorded cash receipts

Cheques are restrictively endorsed

Observe endorsement of incoming cheques
Observe whether monthly statements are sent Examine file of batch totals for initials of data control clerk

Compare the prelisting with the duplicate deposit slip

Statements are sent to customers each month Batch totals of cash receipts are compared to computer summary reports

Sampling
19





Non sampling risk – risk that audit tests do not uncover existing exceptions in the sample due to auditor’s failure or ineffective audit procedures Sampling risk – risk that an auditor reaches an incorrect conclusion because the sample is not representative of the population. Controlled by  Adjusting sample size  Using appropriate method of selecting sample

Statistical Vs Non-statistical sampling
Similarities of both approaches:
Step 2 Step 1

Plan the sample

Select the sample and perform the tests

Step 3

Evaluate the results

Statistical sampling allows the quantification of sampling risk in planning the sample (Step 1) and evaluating the results (Step 3) In nonstatistical sampling those items that the auditor believes will provide the most useful information are selected

Probabilistic Versus Nonprobabilistic Sample Selection
21

Non Probabilistic
 

Block sample selection - the selection of several items in sequence Haphazard sample selection - the selection of items without any conscious bias on the part of the auditor. A simple random sample - every possible combination of elements in the population has an equal chance of constituting the sample via the use of random number tables Systematic sample selection -The auditor calculates an interval and then selects the items for the sample based on the size of the interval Probability proportional to size sample selection - Divide the population into subpopulations and take larger samples from the subpopulations with larger sizes.

Probabilistic






Application of Non statistical sampling
22

1. State the objectives

8. Estimate the population exception rate

9. Determine the initial sample size

2. Decide whether audit sampling applies 3. Define attributes and exception

7. Specify acceptable risk of overreliance

10. Select the sample

6. Specify the tolerable exception rate

11. Perform the audit procedures

14. Decide acceptability

4. Define the population

5. Define the sampling limit

12. Generalise to the population

13. Analyse exceptions

Effect on Sample Size of Changing Factors
15-23

Type of change

Effect on initial sample size

Increase acceptable risk of overreliance
Increase tolerable risk rate

Increase estimated population exception rate Increase population size (minor)

Application of Statistical Attributes sampling
24

1. State the objectives

8. Estimate the population exception rate

9. Determine the initial sample size

2. Decide whether audit sampling applies 3. Define attributes and exception

7. Specify acceptable risk of overreliance

10. Select sample using probabilistic methods 11. Perform the audit procedures

4. Specify the tolerable exception rate

14. Decide acceptability

4. Define the population

5. Define the sampling limit

12. Generalise to the population

13. Analyse exceptions

Summary of Audit Sampling Steps
15-25

To/From Step 6 Compare

Plan the sample (Steps 1-9) Select the sample (Step 10)

From Step 12

Computed upper exception rate

Perform the tests (Step 11)
Evaluate the results (Steps 12-14)

Number of exceptions in sample and actual sample size

To Step 14

To Step 12

14-26

Effect of Results of Controls and Substantive Tests of Transactions
The parts of the audit most affected by the tests for the sales and collection cycle are:

Accounts receivable

Allowance for doubtful accounts

Bad debt expense Cash

Accounts Receivable Balance-related Audit Objectives
27

Balance related audit objectives Existence

Applied to accounts receivables Recorded accounts receivable exists

Completeness
Accuracy Cutoff Valuation Ownership Classification

Existing accounts receivable are included
Accounts receivables individual balances are accurate Accounts receivables relate to transactions in the correct period Values are correct and necessary provision for doubtful debts made Client has the rights to the receivables Accounts are correctly classified

Detail tie in

Total of individual accounts receivables agrees with the master file and general ledger

Summary of the Audit Process
Phase 1 Plan and design an audit approach
1. Accept client and perform initial planning 2. Understand client’s business and industry 3. Assess client business risk 4. Perform preliminary analytical procedures 5. Set materiality & assess acceptable audit risk and inherent risk 6. Understand internal control and assess control risk 7. Gather information to assess fraud risk 8. Develop overall audit plan and audit program

Phase 2 Perform tests of controls & substantive tests of transactions
Plan to reduce assessed level of control risk? No Yes

Phase 3 Perform analytical procedures and tests of details of balances
1. Perform analytical procedures 2. Perform tests 3. Perform additional tests of details of balances

Phase 4 Complete the audit & issue an audit report
1. Perform tests for presentation & disclosure 2. Accumulate final evidence 3. Evaluate results 4. Issue Audit Report 5. Communicate with audit committee & management

1. Perform test of controls 2. Perform substantive tests of transactions 3. Assess likelihood of misstatements in financial statements

Methodology for Designing Tests of Details of Balances for Accounts Receivable
Phase III

Design and perform analytical procedures for accounts receivable

Design tests of details of accounts receivable balance to satisfy balance-related objectives

Audit procedures

Sample size

Items to select

Timing

Selected Comparative Information
Percent Percent change 31/12/13 change 31/12/12 2011- 31/12/11 ($000) 2012-13 ($000) 2012 ($000) Sales 144,328 Gross margin 39,845 Accounts receivable 20,197 Bad debt expense 3,323 Total current assets 51,027 Total assets 61,367 Net earnings 5,681 Number of accounts receivable 258 Number of accts. rec. with balances over $100,000 37 9.0 9.6 7.3 (2.1) 14.0 (7.0) 21.9 16.7 15.6 132,421 36,350 18,827 3,394 44,779 66,021 4,659 221 7.0 7.0 14.1 7.3 6.6 8.0 39.0 5.7 123,737 33,961 16,505 3,162 41,989 61,147 3,351 209

32
16-30

6.7

30

Analytical Procedures for the Sales and Collection Cycle
Analytical Procedure Compare gross margin percentage with previous years Possible Misstatement Overstatement or understatement of sales and accounts receivable

Compare sales by month over time
Compare sales returns and allowances as a percentage of gross sales with previous years Compare individual customer balances with previous years Compare bad debt expense as a percentage of gross sales with previous years Compare no. of days in accounts receivables related turnover with previous years Compare allowance for uncollectible accounts as a percentage of accounts receivable with previous years Compare ageing categories as a percentage of accounts receivable with previous years Compare write off of uncollectible accounts as a percentage of total accounts receivable with previous years

Overstatement or understatement of sales and accounts receivable
Overstatement or understatement of sales returns and accounts receivable Overstatement or understatement of sales and accounts receivable Overstatement or understatement of bad debt expense and accounts receivable Overstatement or understatement of bad debt expense and accounts receivable Overstatement or understatement of bad debt expense and accounts receivable Overstatement or understatement of bad debt expense and accounts receivable Overstatement or understatement of bad debt expense and accounts receivable

Analytical Procedures: Sales and Collection Cycle

Audit Procedures for the Sales and Collection Cycle
33

Balance related audit objective Existence The accounts receivable on the aged listing exists

Audit Procedures Confirm all accounts over RM100k and a non statistical sample of the remainder using positive confirmation Perform alternative procedures for all confirmations not returned on the first or second request Review accounts receivable balances for large and unusual amounts

Types of Confirmation
 Positive confirmation  Follow up procedures for confirmations not returned  Subsequent cash receipts  Duplicate invoices  Shipping documents Blank confirmation form Invoice confirmation Negative confirmation  Risk of material misstatement is low  Large number of small account balances  Expected low exception rate  Expect adequate consideration from recipients

  

Positive Confirmation

16-35

Negative Confirmation

Tests of Details of Balances and Controls, and Substantive Tests of Transactions
17-37

Differences among tests
Type of Test Controls What It Measures Effectiveness of controls Monetary correctness of transactions

Transactions

Balances

Existence of material misstatements

Evidence Planning Worksheet

Relationship among key evidence related items
Phases of the Audit Process
Phase 1 Plan & design of audit approach Phase 2 Perform tests of controls & substantive tests of transactions Transaction related

Audit Objectives

Types of Tests
Risk assessment

Evidence Decisions
• Audit procedures • Timing • Audit procedures • Timing • Sample size • Items to select

Types of Evidence
Documentation Inquiries Analytical procedures Documentation Inquiries Observation Reperformance Recalculation

1. Tests of controls 2. Substantive tests of transactions

Phase 3 Perform analytical procedures & tests of details of balances
Phase 4 Complete the audit & issue an audit report

Balance related

1. Analytical procedures 2. Details of balances

• Audit procedures • Timing • Sample size • Items to select

Physical inspection Documentation Confirmation Inquiries Observation Reperformance Recalculation
Documentation Inquiries Analytical procedures

Presentation and disclosure related

1. Analytical procedures 2. Details of balances

• Audit procedures • Timing • Sample size • Items to select

End of Lecture
40

Similar Documents

Free Essay

Audit Slide

...ID: Name: 1120455 MR. ROKONUZ ZAMAN Page: Time: 1 of 2 30-Apr-2014 11:16:14 PM Address: REDOY VILLA, ROAD# 2, DAULA, TANGAIL - 1900 Major(s): Finance Accounting Minor: Type Grade Course Credit Credit Earned Credit For GPA Grade Point Course SPRING 2011 Course Title ENG101 MAT101 English Listening & Speaking Skills Intermediate University Mathematics II CA- 3.00 3.00 6.00 3.00 3.00 6.00 3.00 3.00 6.00 5.10 11.10 16.20 Semester Total : GPA : 2.70 SUMMER 1 2011 BUS201 ENG102 Introduction to Business English Reading Skills T C+ D 3.00 3.00 6.00 0.00 3.00 3.00 0.00 3.00 3.00 0.00 3.00 3.00 Semester Total : GPA : 1.00 AUTUMN 2011 ENG105 MAT211 NCH101 Business English Probability & Statistics National Culture & Heritage C+ B B 3.00 3.00 3.00 9.00 3.00 3.00 3.00 9.00 3.00 3.00 3.00 9.00 6.90 9.00 9.00 24.90 Semester Total : GPA : 2.77 SPRING 2012 BUS202 CIS101 SOC101 Business Mathematics Fundamentals of Computer System Introductory Sociology A B B- 3.00 3.00 3.00 9.00 3.00 3.00 3.00 9.00 3.00 3.00 3.00 9.00 12.00 9.00 8.10 29.10 Semester Total : GPA : 3.23 SUMMER 1 2012 ACN201 CHE101 CHE101L MGT201 Principles of Accounting Concepts in Chemistry Concepts in Chemistry Lab Principles of Management AB+ A B+ 3.00 3.00 1.00 3.00 10.00 3.00 3.00 1.00 3.00 10.00 3.00 3.00 1.00 3.00 10.00 11.10 9.90 4.00 9.90 34.90 Semester......

Words: 671 - Pages: 3

Free Essay

Computer

...Hardware and software COMPUTERS 1   Computers ENIAC – 1950 2   What is a computer?  A  data  processing  device   designed  to:   }  input  …   }  data  (e.g.  mp3  3ile)   }  software  (e.g.,  iTunes)     }  process  data  by   applying  software   }  output  results   }  store  data  /  program  /   results  between  uses   Apple II – 1977 3   Computer hardware Storage Nonvolatile Non-portable (hard disk) Portable (e.g. CD) Battery Wall plug RAM (Random Access Memory) Volatile Power Source Mouse Keyboard Tablet Input Microphone Devices Webcam Accelerometer Central Central Processing Processing Units Units (cores) (cores) Monitor Printer Output Plotter Devices Projector Input Processing Output 4 Components of a computer }  Hardware   }  CPU    (Central   Processor  Unit):       }  I/O  devices     (Input  /  Output)   }  Storage   }  Power  source     }  Software   }  Operating  System   }  Applications   Is it a computer? Universal computation }  A  processor  with  the  right  software  can  emulate   any  other  data  processing  device   }  E.g.,  a  smartphone  can  be  a  music  player,   translator,  calculator,    GPS  navigator,...

Words: 2444 - Pages: 10

Premium Essay

Ghost Ghost

...How to Find Specific Journal Articles: (by Mark James) This is a step-by-step guide to finding specific research articles that you have been given the complete reference for (e.g. for seminar readings listed on Moodle, or for articles cited in lectures). To find articles when you do not have a full reference for (e.g. when you’re looking for research on a topic/theory/model generally) please refer to the slide “Finding Sources” of the Study Skills slides provided on Moodle. All seminar readings are available to download via the University of Kent library website using the following steps. Example - how to find: Poropat, A.E. (2009). A meta-analytic analysis of the five-factor model of personality and academic performance. Psychological Bulletin, 135 (2), 322-38. Step 1: Go to http://www.kent.ac.uk/library/ - click ‘Search for journals” and enter title of the journal (e.g. Psychological Bulletin) here: Step 2: Click on one of the search results: Some journals are accessible through multiple providers (e.g. PsycARTICLES, Academic Search Complete, Wiley-Blackwell Full Collection), with varying levels of access. Check the date of the article you’re searching for was published and select a provider which holds the journal published that year. Step 3: A new window will pop up, and you will be asked to input your Kent username and password. Once provided you will be taken to the journal providers website. Select the year the reading was published (e.g.......

Words: 289 - Pages: 2

Free Essay

Bullsh*T

...request, I attended a seminar about the use of PowerPoint in business presentations. You suggested that there might be tips that I would learn that we could share with other staff members, many of whom make presentations that almost always include PowerPoint. The speaker, Gary Dixon, made some very good points on the subject of PowerPoint. There were several points of an important nature that are useful in avoiding what he called a “PowerPoint slumber party.” Our staff members should give consideration to the following: Create first the message, not the slide. Only after preparing the entire script should you think about how to make an illustration of it. You should prepare slides with short lines. Your slides should have only four to six words per line. Short lines act as an encouragement to people to listen to you and not read the slide. Don't put each and every thing on the slide. If you put too much on the slide, your audience will be reading Item C while you are still talking about Item A. As a last and final point, she suggested that presenters think in terms of headlines. What is the main point? What does it mean to the audience? Please let me know whether you want me to elaborate and expand on these presentation techniques subsequent to the next staff meeting. Your Name [Your contact information] * I would change that phrase to as you requested * I would take that phrase out; it’s a redundant phrase....

Words: 283 - Pages: 2

Free Essay

Edu 695 Week 2 Dq 2 Common Core Presentation New

...and focuses on academic achievement. As needed, review the Hunt Institute video below (click this link to view the video transcript), which covers the history and development of the CCSS. For this discussion, you will adopt the role of a school leader and create a digital presentation using the software of your choice (e.g., PowerPoint, Present.me, YouTube, Prezi, Jing, SlideRocket, or another program). Your audience for this presentation can be either a school board or a stakeholder directly in the school setting, such as teachers, other staff, or students. If you use software other than PowerPoint, submit notes for each slide as part of your post. If you use PowerPoint, be sure to include notes for each talking point on slides in the notes section for each slide. The presentation needs to be six to eight slides, excluding the title and references slides, and cite at least one scholarly source in addition to the required resources for this week. Ensure that your presentation: •    Explains the purpose of CCSS. •    Explains how the CCSS are used within a school for teaching and learning. •    Justifies why...

Words: 479 - Pages: 2

Free Essay

Scenarios

...this issue would be to briefly read over with her the basic guidelines and instructions for creating a PowerPoint presentation, such as how to select a theme, insert data and pictures and anything else I feel she would need to know. I would try to avoid overloading her with anything I think she may not need to deal with at the time. If I have further trouble understanding any issues she has I would suggest that we try to start from the beginning and try to take her through the process step by step and from there figure out the best process for her to create this project. Once we figured out what she wants then I would go back to trying to take her through the basic process of creating a presentation, advising her how to create a slide, edit slides, and how to add in pictures and video’s as well as graphs for her statistics. If we had further issues with her understanding my instructions then I would recommend to the customer to review any online how-to steps for creating a presentation. There are many forms of help available for the customer to review and look at which is sometimes much easier than having someone tell you over the...

Words: 276 - Pages: 2

Free Essay

Business Plan Document

...Plaza, flyers, trainers (for the Bruin plaza day), free snacks, apparel 1. App mock-up 2. Who are partners vs. customers (do we have both?) Updates to presentation: * More photos - high quality (get a shutterstock subscription?) * Facebook, linkedIn, googleplus accounts * Make numbers stand out * Get a logo * Beginning of presentation * Start with photo and no logo and begin to tell story * Then show a number slide that explains a problem that our market faces * Show SpotMe slide - the solution to the above problem and explain what it is * Add citations like 30001 * 1 what does the number 3000 mean, what is the source * put actual website source in appendix * Remove numbers about how much money was invested in health apps * Instead quantify the benefits of using an app like SpotMe i.e. the health benefits and compare that to how much it costs $5 * divvy up bullet points/numbers to different slides * currently there is too much text on the slides * MAKE THE BULLET POINTS MEAN SOMETHING → working out 200% more what does that mean * 53% not 52.8% * remove circle graph * who else is out there? how do we differentiate from them? * price of app $5 which is less than 1% of tuition paid and with this app you change your life * what are our customer acquisition costs? * add citations Good Things That We Have: * Great story/opening! Extras: *...

Words: 420 - Pages: 2

Free Essay

Title

...from slide 7 2. from slide 11 3. from slide 30 4. from slide 31 5. slides 48,49 6. from slide 51 7. from slide 51 8. from slide 831. from slide 7 2. from slide 11 3. from slide 30 4. from slide 31 5. slides 48,49 6. from slide 51 7. from slide 51 8. from slide 831. from slide 7 2. from slide 11 3. from slide 30 4. from slide 31 5. slides 48,49 6. from slide 51 7. from slide 51 8. from slide 831. from slide 7 2. from slide 11 3. from slide 30 4. from slide 31 5. slides 48,49 6. from slide 51 7. from slide 51 8. from slide 831. from slide 7 2. from slide 11 3. from slide 30 4. from slide 31 5. slides 48,49 6. from slide 51 7. from slide 51 8. from slide 831. from slide 7 2. from slide 11 3. from slide 30 4. from slide 31 5. slides 48,49 6. from slide 51 7. from slide 51 8. from slide 831. from slide 7 2. from slide 11 3. from slide 30 4. from slide 31 5. slides 48,49 6. from slide 51 7. from slide 51 8. from slide 831. from slide 7 2. from slide 11 3. from slide 30 4. from slide 31 5. slides 48,49 6. from slide 51 7. from slide 51 8. from slide 831. from slide 7 2. from slide 11 3. from slide 30 4. from slide 31 5. slides 48,49 6. from slide 51 7. from slide 51 8. from slide 831. from slide 7 2. from slide 11 3. from slide 30 4. from slide 31 5. slides 48,49 6. from slide 51 7. from slide 51 8. from slide 831. from slide 7 2. from slide 11 3. from slide 30 4. from slide 31 5. slides 48,49 6. from slide......

Words: 1737 - Pages: 7

Free Essay

Strategy Case Methodology

...PLAY A ROLE (investors, etc.) - a speaker presents the group ( one speaker for the introduction and conclusion, one slide dispenser, and experts). - present the company: its activity, the domestic and international markets (diagrams, drawings, illustrations) NB: Slides must be with the logo, and number of the page, easy reading, few information. TRANSITION: Now, “WE ARE GOING” to speak about “KEY ISSUES”. (SPEAKER ALREADY STOOD UP) MOVEMENT, TRANSITION IN-BETWEEN EXPERTS : first speaker go to the right, second speaker arrives by the left (rotate in the direction of clockwise) 2- KEY ISSUES AND SUB ISSUES WITH LINK BETWEEN: TEAM EVALUATION : definition of key issues for sula vineyard case was too late, no subquestion, contextual information is confusion, illegible slide : A | NEW SPEAKER * Main question and sub issues (clear and catchy) ordered according to what is crucial : * STAKES AND FORESSEEN DIFFICULTIES * MAIN ISSUES AND SUB ISSUES : * ORDERED, * with PERSPECTIVE i.e. environnement, stakeholders, chronology. * With CONTEXT : landmarks, limits, incompatibilities, contradictions. * Revealing and showing LINKS BETWEEN THEM (causes and effects; consequences). TRANSITION : we are going to talk about the agenda. 3- PLAN ANNOUNCEMENT * Agenda with meaningful tittles (with speaker for each tittles) SLIDE TRANSITION 4- DIAGNOSIS/ ANALYSIS: TEAM EVALUATION Quantitative/quantitative, ability to generate......

Words: 606 - Pages: 3

Free Essay

Paper

...(ET) on Monday of Module/Week 1. Each slide must include a title and a slide transition. Add a slide number to each slide, and proofread your slides carefully for errors in spelling and grammar. Remember, overall appearance counts! Name the file Introduction StudentLastName StudentFirstName.pptx Slide 1 – Title slide. Include your name and a recent picture. Select a theme for your presentation. Slide 2 – Information about you. Include the following: * Where you live * A current phone number where you can be reached * Your major * Online or Resident student? Full or part time? * The type of work that you do * Add a shape, clip art, or picture to your slide Slide 3 – Your Family. Create a family tree using the SmartArt Hierarchy layout. Lay the diagram out in such a way that it makes sense for your family. You can show your family of origin or your spouse/children. Show as much or as little detail as is appropriate. Fill in the blocks with names. Add a shape, clip art, or picture to your slide. Slide 4 – Favorite Things. Create a table and display some of your things – hobbies, foods, vacation spots, etc. Add a shape, clip art, or picture to your slide. Slide 5 – Favorite Bible Verse. Choose one verse or short passage that has blessed you. List the reference in your slide and include a sentence or two explaining why you chose this verse. Add a shape, clip art, or picture to your slide. Slide 6 – Integrity. Look up three verses on......

Words: 380 - Pages: 2

Free Essay

Social Issues

...SLIDESHOW BIZ (Slide Presentations) Name of FS Student: Thelma Lopezon FS Teacher: I. DC. Reyes Course: BSED Year: IV Resource Teacher: Ms. Melody Mendoza Signature: _____________________ Cooperating School: A.F.G. Bernanardino Memorial Trade School Name of the School Observed: A.F.G. Bernanardino Memorial Trade School | Location of the School:Lias, Marilao, Bulacan | Date of Visit: | Enhancements (Check appropriate box) Graphics Music Hyperlink Animation Voice Narration Others, please Sound effects Stylish fonts Description of appropriate use: Subject: EnglishTopic: Basic parts of Newspaper | Presentation Storyboard: | Slide 1 | Slide 2 | Slide 3 | Slide 4 | Slide 5 | Slide 6 | Slide 7 | Slide 8 | Slide 9 | Slide 10 | Slide 11 | Slide 12 | Signature of Evaluator over Printed Name: | Thelma Lopezon | My Analysis Give at least three benefits of doing a survey of available materials before making your own materials. Explain each. What are the good features of a slide presentation? * Include transitions or effects in the slides to put emphasis on your point, but too many. * Use the same design. * Use special transitions.   * Presentation should not be too long. * Use music for......

Words: 341 - Pages: 2

Free Essay

How Does It Work

...BIG IDEA PRESENTATION SUGGESTED POWER POINT SLIDES There should be approximately six Power Point slides per presentation. 1) Intro Slide: Business Concept name, Team members’ names (first & last) Date 2) Statement of the Big Idea (simple product description): In as few words as possible, define your product idea (e.g., Wrenchead.com sells auto parts to consumers and professionals over the Internet.) 3) Product Description You can add more detail about your product: F.I.S.T. What differentiates your idea from the competition (e.g., odd-numbered mismatched socks, chauffer service that gets you and your car home safely, ice cream shaped like a hot dog that can be accessorized)? Paint a picture of how and why customers will be attracted to your product. 4) Value Proposition Highlight what benefits your product will bring to the customers, whether they are specific TJX stores or TJX end-use customers or both. How will it increase earnings or cut costs? The critical difference between the Product Description and the Value Proposition is data: “Show me the numbers.” Supply some quantitative data that supports the feasibility of your business. Find facts and figures that show the size of your potential market, their disposable income, the projected growth of a particular market niche, etc. Cite industry analysis, if appropriate. Use a graph or pie chart to highlight the data. For example, in the case of LittleMissMatched, the Value Proposition would......

Words: 316 - Pages: 2

Premium Essay

Dscdv

...least 6 slides. Make the topic of the presentation on how a support desk can communicate effectively with customers. Create a master slide with a logo, footer, and font. Add notes to each slide. Insert a graphic or picture. Implement a background. Place a text box in the title slide with your name. Insert transitions for each slide. Adjust text alignment in the title slide so it is centered. Insert an organizational chart. Read the following scenarios: You are working at a support desk for a company providing onsite and telephone support to customers with Microsoft® PowerPoint® questions. On this particular day, you are presented with the following three situations: Situation 1: Susan, a pharmaceutical representative, must create a presentation about a new drug recently approved by the FDA. She wants to know the main functions of Microsoft® PowerPoint®. Susan’s gathered data includes graphs, videos, and statistics of the new drug. Situation 2: The training department from a local electronics store provides presentations to newly hired employees about the company and its operations. There are four different presentations created by four different people. The training supervisor wants to unify all four presentations into one without manually manipulating each slide. Situation 3: Tim, a college sophomore, is having trouble with a Microsoft® PowerPoint® presentation he e-mailed to himself from the library’s computer. When he executes the presentation, the slides......

Words: 381 - Pages: 2

Free Essay

Presentation

...me explain the strategies. First step is the professors must log-in first and make quizzes in their presentation. They can log-in through google account or make new nearpot account. However, the students do not have to make their ID. They can log-in with their name. And put the number of pin number for finding professors’ presentation. I will show you how to work in nearpod later. When the professors share the quizzes in their presentation, the students can do quizzes there during the class. And also the professors can check the students’ score immediately. The next specific method is homework. The homework in nearpot is to review the slides after classes. For example, the professors email students like Hello~ this is slides for my classes~ like that. And the link is also included there. So if the students click the link, they can see the slides. I will show you how to use the nearpod. As I mentioned before, the professors must log-in and make their presentation first. I already made account. After the professors log-in, they can see 3parts. Create will be used for creating new presentation and edit it, engage will be used for launching their presentation to the students during the class, and assess can be used after class for checking who were there, who got how many quiz score like that. I made also example...

Words: 506 - Pages: 3

Free Essay

Corporat

...Corporate Dayout Timings | Winter Facilities | | | Weekdays | Weekends | Day Timings | | Water Park | Start | End | Start | End | 1 | Artificial Sea | 9:00am | 4:00pm | 9:00am | 4:00pm | 2 | Aqua Fun Plaza | 9:00am | 4:00pm | 9:00am | 4:00pm | 3 | Four Lane Multi Slides | 9:00am | 4:00pm | 9:00am | 4:00pm | 4 | Giant Slide | 9:00am | 4:00pm | 9:00am | 4:00pm | 5 | Kamikaze Slide | 9:00am | 4:00pm | 9:00am | 4:00pm | 6 | Camel Back Slide | 9:00am | 4:00pm | 9:00am | 4:00pm | 7 | Crazy River Slide | 9:00am | 4:00pm | 9:00am | 4:00pm | 8 | Crazy River Splash | 9:00am | 4:00pm | 9:00am | 4:00pm | 9 | Children Three Lane Multi Slides | 9:00am | 4:00pm | 9:00am | 4:00pm | 10 | Children Left Curvy Slide | 9:00am | 4:00pm | 9:00am | 4:00pm | 11 | Children Right Curvy Slide | 9:00am | 4:00pm | 9:00am | 4:00pm | 12 | Water Mushroom Showers | 9:00am | 4:00pm | 9:00am | 4:00pm | 13 | Dip & Splash Kids Pool | 9:00am | 4:00pm | 9:00am | 4:00pm | | Fun Lagoon |   |   |   |   | 14 | Paddler Hand Boat | 9:00am | 4:00pm | 9:00am | 4:00pm | 15 | Jumping Round | 9:00am | 4:00pm | 9:00am | 4:00pm | 16 | French Mattress | 9:00am | 4:00pm | 9:00am | 4:00pm | 17 | Big Wrestling Ring | 9:00am | 4:00pm | 9:00am | 4:00pm | 18 | Roller Boat | 9:00am | 4:00pm | 9:00am | 4:00pm | 19 | Pak Boat | 9:00am | 4:00pm | 9:00am | 4:00pm | 20 | Floating Fish | 9:00am | 4:00pm | 9:00am | 4:00pm | 21 | Dinasour Boat | 9:00am | 4:00pm | 9:00am | 4:00pm | ......

Words: 1248 - Pages: 5