statement relationships Classifying balance sheet accounts Closing temporary accounts Closing entries of profitable firms Closing entries of unprofitable firms After-closing trial balance Profitability and liquidity Measuring interim revenue The worksheet Learning Objectives 1, 2 1, 2 1, 2 4 4 4 5 6 7 8 Learning Objectives 1-7 1, 2, 6 1, 2, 6 2, 4, 5 2, 4, 5 3 2, 4 2, 4 2, 4 6 6 1, 2, 7 1, 2, 7 2, 3 3, 6 Skills Analysis Analysis Analysis Analysis Analysis Analysis Analysis Analysis Analysis Judgment
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CHAPTER 4 CONSOLIDATION OF WHOLLY OWNED SUBSIDIARIES ACQUIRED AT MORE THAN BOOK VALUE ANSWERS TO QUESTIONS Q4-1 The carrying value of the investment is reduced under equity method reporting when (a) a dividend is received from the investee, (b) a differential is amortized, (c) an impairment of goodwill occurs, and (d) the market value of the investment declines and is less than the carrying value and it is concluded the decline is other than temporary. Q4-2 A differential occurs when
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FINANCIAL ACCOUNTING Fall 2012 Yvonne Hinson Work: 704-365-4710 Home: 704-765-9782 Cell: 336-407-0161 Email: hinsonyl@wfu.edu Course Description and Requirements The purpose of this course is to introduce you to the concepts, vocabulary and uses of Financial Accounting. As we proceed, we will adopt several different points of view. ← We will take the perspective of preparers of financial information. Preparers include accountants who work for companies that must produce
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ACC 607 Lecture Notes Session 1 Types of Accounting A. Financial Accounting B. Managerial Accounting Role of Accounting * Safeguarding assets of the company (through record keeping) * Providing information to various user groups * Creditors (lenders) * Investors (stockholders) * Managers (internal users) * Regulatory agencies (e.g., IRS) * Of these groups investors may need the most comprehensive set of financial information. This
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P R E FAC E THE ACCOUNTING ENVIRONMENT Accounting is the most employable, sought-after major for 2009, according to entrylevel job site CollegeGrad.com. One reason for this interest is found in the statement by former Secretary of the Treasury and Economic Advisor to the President, Lawrence Summers. He noted that the single-most important innovation shaping our capital markets was the idea of generally accepted accounting principles (GAAP). We agree with Mr. Summers. Relevant and reliable financial
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Export IKEA furniture products to Egypt Instructor: Bonnie Heineman Wolfe MBA 617: Import Export Management Pinarath Sinluksanathip Munkh Orgil Zorigoo Funmi Ogunwale Nasser Madini Samuel Sandeep Trang Huynh December 3, 2012 CONTENT I. Executive Summary II. Introduction III. Product background analysis IV. Egypt Overview V. Barrier to trade of Egypt VI. Market Analysis VII. Marketing Effort VIII. Logistic and Supply Chain analysis 1. Logistic
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Course: BUS 363.01 Brand Management Professor: Camille Abbruscato Semester: Spring 2013 Course Syllabus E-Mail: camille.abbruscato@stonybrook.edu Office: Harriman 305 Office Hours: Monday and Wednesday 11:30 – 12:50 or by appointment Classroom: Frey Hall Room 205 Time: Tuesday and Thursday 10:00 am – 11:20 am COURSE MATERIALS To keep costs down, there is no required textbook; instead, we will rely on my lecture slides, adapted from Keller’s, Strategic Brand Management text (Prentice
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Feasibility Plan Framework Frank Moyes and Stephen Lawrence Deming Center for Entrepreneurship Leeds School of Business University of Colorado Boulder 1 Feasibility Plan Framework © 2003 Regents of the University of Colorado August 2003 Feasibility Plan Framework Introduction A feasibility plan asks two questions of a potential venture Will anyone buy the product or service? Can it make a profit? While the questions are straightforward, the answers are anything but. These two simple questions
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|Human Capital Management | Copyright ©2011 by University of Phoenix. All rights reserved. Course Description This course prepares students to address the concepts of personnel development as managers. Students learn criteria for developing effective job analysis, appraisal systems, and appropriate career development plans for employees. Other topics include personnel selection, employee compensation, benefits
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will be required to attempt any four questions. Section B carrying 20 marks will contain one or more cases. Cases prescribed below are only for classroom discussion and internal evaluation and not for end semester examinations Course contents 1. Concept of Management Functions and Responsibilities of Managers, Fayol's Principles of Management, Management Thought The Classical School, the Human Relations School, Systems Theory, Contingency Management, Developing Excellent Managers. Cross cultural
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