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  • Australian Taxation Law

    The $5,000 received after the trading period qualify as income for the period ended 30 June 2010. This is in accordance with accruals accounting method. income is recognized when it is earned. All this is in accordance with and requirements of section 6-5. The trading stock for Philip’s business has to be evaluated according to the general rule of accounting for stock-S70-35(1). The difference between the opening and closing stock is added to assessable income because the closing stock exceeds opening stock-S70-35(2). The allowable deductions (division 8) include the $2,000 which was an expense from the replacement of the air conditioner-S25-10. The amount is minimized to the cost that Phillip…

  • Finance and Accounting Sparkle Plc

    The annual report not only contains the financial statements such as income statement, balance sheet, or cash flow statements but also other reports such as director’s report, auditor’s report, corporate social responsibility information, etc. In short, the annual report contains company’s business functions, products or services, sources of finances and resources, human resource involvement, countries of operation, responsibilities and contribution towards society, performance in terms of revenue generation, financial and accounting standards that it follows, and future goals or objectives structured for the next year (Thomsett, 2007, p. 5).This report is Sparkle Plc., a company which deals with cleaning products. Sparkle Plc. want to prepare their annual reports to attract…

  • Methodological Analysis of Human Resources Strategy

    I can be creative in emergent atmospheres and can face difficulties. I can adapt creative thoughts and proposals and setting goals and achieve them. I have completed a Master degree in Business Administration specializing in Human Resource Management. I possess work experience as 1st Lt. Officer in Abu Dhabi Police G.H.Q-(Strategic Department). Also, I had been a Warrant Officer in the ministry of interior- Ras Al Khaimah Police HQ. The work responsibilities included being the manager of Women Police (Financial Administration Affairs- Personnel), head of revenues, head of audit, manager of aftercare in dept of criminal investigation and dept of drugs, secretary of drugs director. I was part of the…

  • Measurement of GDP and National Income

    The reasons have been discussed in the paper to great length, the ultimate answer to the question being that GDP is not the only key aspect that helps in measuring the welfare or happiness of a nation and that there is more to that.Gross Domestic Product is a value of all the final goods and services that are produced in the domestic territory of an economy, within a single accounting year. This is used as a measurement for finding out the different levels of growth in an economy. Not only that, but the GDP is used to compare the growth and development of one economy with another as well. However,…

  • Internation Accounting

    Narsimha Rao and the finance minister Dr. Manmohan Singh in the year 1991. Through this reform foreign direct investment was brought in many sectors. By the 20th century India headed towards a free market economy which reduced the state control of the economy with increased financial liberalization (Datt Sundharam, 2009, p. 976). The Indian economy is the eleventh largest in the world by the nominal GDP and the third largest in terms of the PPP (Purchasing Power Parity). In 2010-2011 India maintained a GDP growth rate of around 8% thus bringing down the fiscal deposit of the country to 4.8% of GDP by maintaining a current account deficit to 2.6%.…

  • Financial Accounting at Tesco Plc

    Tesco Plc complies with International Financial Reporting Standards (IFRS). Specifically, Tesco Plc’s £4,338 m goodwill and other intangible assets amount complies with IFRS no. 3, Business Combinations, which states that must identify and fair value the intangible assets amortization charges and costs. IFRS defines an intangible asset as lacking physical substance and are not financial instruments. Likewise, IFRS requires entities can identify the intangibles. To identified, the intangible asset can be bought or sold. Goodwill is one of Tesco’s IFRS- based intangible assets (Kieso, Weygandt, Warfield 2011).Inventories. Tesco Plc’s 2011 inventory is £ 3,162 m. Inventories are valued at lower of cost and fair value less selling costs. IFRS states…

  • The Balance Sheet of Leighton Ltd and Clough Ltd

    Introduction: Leasing is an important concept in asset management and trade. A lessor can lease out an equipment, building, machinery, vehicle, etc, and enjoy the benefits of getting capital of their value in circulation. Many companies find certain assets of no significant use in their business. The lease out such assets and as the lease amount gets transferred to the lessee, the lessor can again lessee the lessor, the risks and benefits of ownership get transferred to the lessee. Lease specifies the contingent liabilities returns, fixing responsibility for maintenance of assets and availing of depreciation. Diversity in accounting practices and a system of rapid and 100 percent finance for fixed…

  • Self Reflection

    From the closer assessment of my personal and professional skills, it is apparent that the following skills were developed from the course: analytical skills, critical thinking, and intellectual growth from increased inputs on AIS concepts and theories, comprehension skills, the ability to interpret and apply required tasks and activities, an increased understanding of financial and accounting operations of an organization, among others. Further, skills to enable me to comply with the needed follow-through in the module are likewise improved: prioritization of tasks or time management, problem-solving skills, introspection and even decision-making skills.The given lectures do not only provide the required explanation for terms being the subjects of discussion. but more…

  • Audit in Nowadays Business Managing the Expectation Gap

    3). Basically, the statutory audit can be defined as the legal requirement to review and determine the accuracy of the financial statements of a company or government (including its agencies). Kumar and Sharma (2005, p. 41) notes that for audit to be considered proper there are certain thresholds that should be attained key among them the independence of auditors and the presentation of the opinion in accordance with Generally Accepted Accounting Principles (GAAP). In the light of these thresholds, concerns have been raised by certain stakeholders as to the relevance of statutory audits in today’s business environment. Their concerns are informed by the argument that the independence of auditors is…

  • What were Fields initial actions upon acquiring LPB

    The company was quite big in size adding $45 billion in revenue in 1987 in comparison to previous acquisitions wherein changes to MIS were necessitated as in the case of retail cookie chain, the Chocolate Chip Company in 1984 but LPB baked and served products, according to Randy were, “a logical extension for the bakery aspect of Mrs. Fields’ cookies.” The same rule was applied to the company’s technological processes also so that leverage could be made from the already operational MIS system without tailoring it to the needs of management functions of LPB. Management at Mrs. Fields was of the opinion that different department heads functional at LPB like…

  • “Accounting and Ratio Analysis of Marks &amp

    Spencer Company"And secondly, it enables the organization to understand which products or assets of the company are producing more revenues for the company, how efficiently these are being utilized, and which products or assets are not profitable and should be replaced or eliminated.From the reporting perspective, accounting provides the bookkeeping of day-to-day activities and every transaction that is taking place. This essential role of reporting enables the company to evaluate itself and avoid any frauds or misinterpretations.Form the decision making perspective, the decisions to evaluate the growth opportunities for the organization, for analyzing the performance of the company, for analyzing the company’s ability to pay its suppliers and shareholders, etc.…

  • Power and Ethics in the American orporation

    Power is very important to the managers or leaders of any organization since it is essential in the directing of its staff. However, the process of acquiring power and using it usually ruins the ethics and values held in the organization (Kelly, 1988 p.3). Discussion Power defines leadership in any company and by definition. leadership refers to the ability to direct a group of employees towards achieving the goals of an organization. Therefore, leadership has formed the basis of classifying managers into five groups or profiles, namely: leader, destructive achiever, builder, mechanic, and innovator (Kelly, 1988 p. 4). The leader refers to the ethical manager who effectively uses his charisma…

  • The Enron Scandal and a Look at the Accounting Practices that Permitted it to Happen

    Enron’s bankruptcy marked a period of large public company failures that were all linking to financial reporting and accounting areas that included Tyco International, WorldCom, Xerox, the accounting firm of Arthur Anderson, and others (Patsuris, 2002). The reason why Enron stands above the other corporate scandals is the magnitude as well as the scope of Enron’s misconduct, and financial fallout that rocked the United States financial markets with the brazenness of running up of the stock price through deals, and reporting measures that were either non-existent or fraudulent (Longnecker, 2004). The preceding was further compounded by the company’s accounting firm, Arthur Andersen, essentially turning a blind eye to the events,…

  • What Is Meant by GDP and How Is It Measured

    Fiscal policy is an effort by the government to stimulate the economy by adjusting and monitoring the level of spending. It refers to government purchases, transfer payments, taxes, and borrowing as they affect macroeconomic variables such as real GDP, employment, the price level, and economic growth. Using the income-expenditure model, we will focus on the demand side to consider the effect of changes in government purchases, transfer payments, and taxes on real GDP demanded. The short story is that at any given price level, an increase in government purchases or in transfer payments increases real GDP demanded, and an increase in net taxes decreases real GDP demanded, other things remain…

  • Operations Management of the Royal Mint

    The Objective of the Royal Mint is to provide the Government with coinage at a competitive price. It is clear that Royal Mint wants to establish itself as a low-cost producer through economies of scales i.e. Mass Production at a reduced cost.Companies plan and forecast the demand according to the future needs of the market. Forecasting demand assists in decision making with respect to investment in plant and machinery, market planning, and future sales. Some of the popular forecasting methods includeIn this case, Royal Mint Estimates the demand on a Time-series basis. In the UK, the Treasury contracts with Royal Mint on an annual basis for the likely requirements for…

  • Doing Business An Analysis of the Columbia HCA Fraud

    My goal is to relate the case to the subject of Business Ethics and derive important lessons on how business should be conducted.Reading through the case study, we can discern the numerous causal factors of the federal investigation of Columbia/ HCA. From what I can understand, the investigation was brought about by a combination of internal and external factors which is presented below:It was started in June 1996 by Treasury Secretary Robert Rubin that the Medicare program will go broke by 2001 with the way funds are being spent. Expenditures were increasing exponentially with $160 billion for the 1994 fiscal year. That’s about $440 million per day. By the year…

  • Principle of Accounting

    A higher current ratio indicates that the company has enough liquidity to meet its short term obligations. However, the too-large current ratio may be negative as this would indicate that assets are not being utilized effectively. As shown from the above calculations, Company ‘C’ is performing better than the other two companies in terms of maintaining liquidity to serve its short term liabilities.The higher the debt ratio, the difficult it will be for the company to meet its long term obligation and hence to remain solvent in the long run. Although all three companies have a debt ratio of less than 1. but Company ‘B’ is performing better than the…

  • Auditing and Its Environment

    Auditors are independent when their functioning is not affected by the vested interests of parties, other than shareholders, in the financial statements. Management is one of such parties that can directly influence the independence of auditors especially when auditors are advocating causes than auditing. Whether an auditor is actually independent when he appears to be independent is a matter that only the auditor knows. In fact, it is necessary for auditors to not only act independently but be seen to be independent. This is because independence in appearance reduces the opportunity for an auditor to act otherwise than independently. The atmosphere is so polluted that comments like ‘the concept of…

  • Australian Taxation Law

    The $5,000 received after the trading period qualify as income for the period ended 30 June 2010. This is in accordance with accruals accounting method. income is recognized when it is earned. All this is in accordance with and requirements of section 6-5. The trading stock for Philip’s business has to be evaluated according to the general rule of accounting for stock-S70-35(1). The difference between the opening and closing stock is added to assessable income because the closing stock exceeds opening stock-S70-35(2). The allowable deductions (division 8) include the $2,000 which was an expense from the replacement of the air conditioner-S25-10. The amount is minimized to the cost that Phillip…

  • Finance and Accounting Sparkle Plc

    The annual report not only contains the financial statements such as income statement, balance sheet, or cash flow statements but also other reports such as director’s report, auditor’s report, corporate social responsibility information, etc. In short, the annual report contains company’s business functions, products or services, sources of finances and resources, human resource involvement, countries of operation, responsibilities and contribution towards society, performance in terms of revenue generation, financial and accounting standards that it follows, and future goals or objectives structured for the next year (Thomsett, 2007, p. 5).This report is Sparkle Plc., a company which deals with cleaning products. Sparkle Plc. want to prepare their annual reports to attract…

  • Methodological Analysis of Human Resources Strategy

    I can be creative in emergent atmospheres and can face difficulties. I can adapt creative thoughts and proposals and setting goals and achieve them. I have completed a Master degree in Business Administration specializing in Human Resource Management. I possess work experience as 1st Lt. Officer in Abu Dhabi Police G.H.Q-(Strategic Department). Also, I had been a Warrant Officer in the ministry of interior- Ras Al Khaimah Police HQ. The work responsibilities included being the manager of Women Police (Financial Administration Affairs- Personnel), head of revenues, head of audit, manager of aftercare in dept of criminal investigation and dept of drugs, secretary of drugs director. I was part of the…

  • Measurement of GDP and National Income

    The reasons have been discussed in the paper to great length, the ultimate answer to the question being that GDP is not the only key aspect that helps in measuring the welfare or happiness of a nation and that there is more to that.Gross Domestic Product is a value of all the final goods and services that are produced in the domestic territory of an economy, within a single accounting year. This is used as a measurement for finding out the different levels of growth in an economy. Not only that, but the GDP is used to compare the growth and development of one economy with another as well. However,…

  • Internation Accounting

    Narsimha Rao and the finance minister Dr. Manmohan Singh in the year 1991. Through this reform foreign direct investment was brought in many sectors. By the 20th century India headed towards a free market economy which reduced the state control of the economy with increased financial liberalization (Datt Sundharam, 2009, p. 976). The Indian economy is the eleventh largest in the world by the nominal GDP and the third largest in terms of the PPP (Purchasing Power Parity). In 2010-2011 India maintained a GDP growth rate of around 8% thus bringing down the fiscal deposit of the country to 4.8% of GDP by maintaining a current account deficit to 2.6%.…

  • Financial Accounting at Tesco Plc

    Tesco Plc complies with International Financial Reporting Standards (IFRS). Specifically, Tesco Plc’s £4,338 m goodwill and other intangible assets amount complies with IFRS no. 3, Business Combinations, which states that must identify and fair value the intangible assets amortization charges and costs. IFRS defines an intangible asset as lacking physical substance and are not financial instruments. Likewise, IFRS requires entities can identify the intangibles. To identified, the intangible asset can be bought or sold. Goodwill is one of Tesco’s IFRS- based intangible assets (Kieso, Weygandt, Warfield 2011).Inventories. Tesco Plc’s 2011 inventory is £ 3,162 m. Inventories are valued at lower of cost and fair value less selling costs. IFRS states…

  • The Balance Sheet of Leighton Ltd and Clough Ltd

    Introduction: Leasing is an important concept in asset management and trade. A lessor can lease out an equipment, building, machinery, vehicle, etc, and enjoy the benefits of getting capital of their value in circulation. Many companies find certain assets of no significant use in their business. The lease out such assets and as the lease amount gets transferred to the lessee, the lessor can again lessee the lessor, the risks and benefits of ownership get transferred to the lessee. Lease specifies the contingent liabilities returns, fixing responsibility for maintenance of assets and availing of depreciation. Diversity in accounting practices and a system of rapid and 100 percent finance for fixed…

  • Self Reflection

    From the closer assessment of my personal and professional skills, it is apparent that the following skills were developed from the course: analytical skills, critical thinking, and intellectual growth from increased inputs on AIS concepts and theories, comprehension skills, the ability to interpret and apply required tasks and activities, an increased understanding of financial and accounting operations of an organization, among others. Further, skills to enable me to comply with the needed follow-through in the module are likewise improved: prioritization of tasks or time management, problem-solving skills, introspection and even decision-making skills.The given lectures do not only provide the required explanation for terms being the subjects of discussion. but more…

  • Audit in Nowadays Business Managing the Expectation Gap

    3). Basically, the statutory audit can be defined as the legal requirement to review and determine the accuracy of the financial statements of a company or government (including its agencies). Kumar and Sharma (2005, p. 41) notes that for audit to be considered proper there are certain thresholds that should be attained key among them the independence of auditors and the presentation of the opinion in accordance with Generally Accepted Accounting Principles (GAAP). In the light of these thresholds, concerns have been raised by certain stakeholders as to the relevance of statutory audits in today’s business environment. Their concerns are informed by the argument that the independence of auditors is…

  • What were Fields initial actions upon acquiring LPB

    The company was quite big in size adding $45 billion in revenue in 1987 in comparison to previous acquisitions wherein changes to MIS were necessitated as in the case of retail cookie chain, the Chocolate Chip Company in 1984 but LPB baked and served products, according to Randy were, “a logical extension for the bakery aspect of Mrs. Fields’ cookies.” The same rule was applied to the company’s technological processes also so that leverage could be made from the already operational MIS system without tailoring it to the needs of management functions of LPB. Management at Mrs. Fields was of the opinion that different department heads functional at LPB like…

  • “Accounting and Ratio Analysis of Marks &amp

    Spencer Company"And secondly, it enables the organization to understand which products or assets of the company are producing more revenues for the company, how efficiently these are being utilized, and which products or assets are not profitable and should be replaced or eliminated.From the reporting perspective, accounting provides the bookkeeping of day-to-day activities and every transaction that is taking place. This essential role of reporting enables the company to evaluate itself and avoid any frauds or misinterpretations.Form the decision making perspective, the decisions to evaluate the growth opportunities for the organization, for analyzing the performance of the company, for analyzing the company’s ability to pay its suppliers and shareholders, etc.…

  • Power and Ethics in the American orporation

    Power is very important to the managers or leaders of any organization since it is essential in the directing of its staff. However, the process of acquiring power and using it usually ruins the ethics and values held in the organization (Kelly, 1988 p.3). Discussion Power defines leadership in any company and by definition. leadership refers to the ability to direct a group of employees towards achieving the goals of an organization. Therefore, leadership has formed the basis of classifying managers into five groups or profiles, namely: leader, destructive achiever, builder, mechanic, and innovator (Kelly, 1988 p. 4). The leader refers to the ethical manager who effectively uses his charisma…

  • The Enron Scandal and a Look at the Accounting Practices that Permitted it to Happen

    Enron’s bankruptcy marked a period of large public company failures that were all linking to financial reporting and accounting areas that included Tyco International, WorldCom, Xerox, the accounting firm of Arthur Anderson, and others (Patsuris, 2002). The reason why Enron stands above the other corporate scandals is the magnitude as well as the scope of Enron’s misconduct, and financial fallout that rocked the United States financial markets with the brazenness of running up of the stock price through deals, and reporting measures that were either non-existent or fraudulent (Longnecker, 2004). The preceding was further compounded by the company’s accounting firm, Arthur Andersen, essentially turning a blind eye to the events,…

  • What Is Meant by GDP and How Is It Measured

    Fiscal policy is an effort by the government to stimulate the economy by adjusting and monitoring the level of spending. It refers to government purchases, transfer payments, taxes, and borrowing as they affect macroeconomic variables such as real GDP, employment, the price level, and economic growth. Using the income-expenditure model, we will focus on the demand side to consider the effect of changes in government purchases, transfer payments, and taxes on real GDP demanded. The short story is that at any given price level, an increase in government purchases or in transfer payments increases real GDP demanded, and an increase in net taxes decreases real GDP demanded, other things remain…

  • Operations Management of the Royal Mint

    The Objective of the Royal Mint is to provide the Government with coinage at a competitive price. It is clear that Royal Mint wants to establish itself as a low-cost producer through economies of scales i.e. Mass Production at a reduced cost.Companies plan and forecast the demand according to the future needs of the market. Forecasting demand assists in decision making with respect to investment in plant and machinery, market planning, and future sales. Some of the popular forecasting methods includeIn this case, Royal Mint Estimates the demand on a Time-series basis. In the UK, the Treasury contracts with Royal Mint on an annual basis for the likely requirements for…

  • Doing Business An Analysis of the Columbia HCA Fraud

    My goal is to relate the case to the subject of Business Ethics and derive important lessons on how business should be conducted.Reading through the case study, we can discern the numerous causal factors of the federal investigation of Columbia/ HCA. From what I can understand, the investigation was brought about by a combination of internal and external factors which is presented below:It was started in June 1996 by Treasury Secretary Robert Rubin that the Medicare program will go broke by 2001 with the way funds are being spent. Expenditures were increasing exponentially with $160 billion for the 1994 fiscal year. That’s about $440 million per day. By the year…

  • Principle of Accounting

    A higher current ratio indicates that the company has enough liquidity to meet its short term obligations. However, the too-large current ratio may be negative as this would indicate that assets are not being utilized effectively. As shown from the above calculations, Company ‘C’ is performing better than the other two companies in terms of maintaining liquidity to serve its short term liabilities.The higher the debt ratio, the difficult it will be for the company to meet its long term obligation and hence to remain solvent in the long run. Although all three companies have a debt ratio of less than 1. but Company ‘B’ is performing better than the…

  • Auditing and Its Environment

    Auditors are independent when their functioning is not affected by the vested interests of parties, other than shareholders, in the financial statements. Management is one of such parties that can directly influence the independence of auditors especially when auditors are advocating causes than auditing. Whether an auditor is actually independent when he appears to be independent is a matter that only the auditor knows. In fact, it is necessary for auditors to not only act independently but be seen to be independent. This is because independence in appearance reduces the opportunity for an auditor to act otherwise than independently. The atmosphere is so polluted that comments like ‘the concept of…

  • Week3DQsAccount

    Deontray JohnsonWednesdayMay 13 at 6:30pmManage Discussion EntryGreetings all,After reading the material from the text and doing a little outside work, there are three types of methods to allocate joint cost; they are physical measure output, relative sales value, and net realizable value. Physical measure output is used to determine the value from one product that can be broken down into many using its volume or weight. The text refers to mineral in this case, but also I read the making of petroleum fuels as well. This formula may work well with objects that have more than one properties that equal a specified weight (2017, Schneider).Relative sales value takes the overall…

  • Week1CaseStudyAssignmentPaneraBread1

    Case Study – Panera Bread CompanyCase Study Questions:1. Complete the financing portion of Panera Bread Company’s 2007 forecast financial statementsa. Include a chart of your financial assumptions.2. Develop a 5 year Financial Forecast (both Balance Sheet and Income Statement)3. Describe three possible financial forecasting processes.  Discuss the benefits and limitations of each three methods. Describe why you chose the approach you used in this case study.4. Provide an assessment of the earning quality of Panera Bread in Year 5 of the projected financial statements. 5. Determine the amount of Free Cash Flow Panera has in Year 5 of the projected financial statements.  Discuss the importance of Free Cash Flow, and…

  • UNITEDPIEFACE

    UNITED PIE FACETable of ContentsIntroduction. 2Background. 2Company Details. 2Company Location and Spread. 4National Image of the Company. 4Department Structure and my roles. 4Organizational Culture. 6Work Experience. 6Basic Managerial Skills and Responsibilities. 6Stock and Inventory Management 6Roster and Staff Management 7Retail and Merchandising Basics and Operational Standards. 8Payroll and Employee Management 8Business relating Accounting. 8Weekly profit and loss Calculation. 9Business Activity Statements and Work Related to my University Studies. 9Basics of HR Management with respect to the Business. 9Evidences & Feedback………………………………………………………………………….10Reflection. 12Best Thing about United Pie face. 12Lessons Learned / Interesting Findings. 12Compliments / criticisms. 13Personal Challenge. 13My Contribution to the Company. 13Most interesting and challenging aspects faced: 14Key highlights and…

  • Table23ElementsofQualityControl

    Table2-3Elements of Quality Control Element Summary of Requirements Example of a Procedure Leadership responsibilities for quality within the firm (“tone at the top”) The firm should promote a culture that quality is essential in performing engagements and should establish policies and procedures that support that culture. The firm’s training programs emphasize the importance of quality work, and this is reinforced in performance evaluation and compensation decisions. Relevant ethical requirements All personnel on engagements should maintain independence in mind and in appearance, perform all professional responsibilities with integrity, and maintain objectivity in performing their professional responsibilities. Each partner and employee must answer an “independence questionnaire” annually, dealing with such things as…

  • Spring2020_FA1_Assignment3_MorningBatch

    Task 3                                                                           (16 Marks)The importance of accounting concepts and conventions can be seen in preparing the financial statements in assessing the financial viability of the company, where accountants prepares the financial statement and provides the appropriate financial report for the management of any company. However, accounting concepts and conventions are rarely disclosed in the financial statements because they are generally recognized as being the activity of the periodic preparation and presentation of the financial statements; but if the basic concepts and conventions are not followed when preparing and presenting the financial statement, difficulties will be faced during the analysis, interpretation, and reporting of financial statements. Therefore, it is necessary to…

  • Practice

    Financial Accounting and ReportingSection 1: Statement of Cash FlowsHarnish Decorators provides the Statement of Operations, Statement of Financial Position and Statement of Shareholders’ Equity and footnote information for use in preparing its 2012 statement of cash flows. REQUIRED: Prepare an indirect statement of cash flows for 2012. Identify non-cash transactions.  Cash paid for interest and income taxes are not necessaryFootnote Information: FIXED ASSETS During 2012, Harnish had no asset purchases or sales. Carrying Value 2012 2011 Property Plant, and Equipment, at cost $4,880 $4,880 Accumulated Depreciation $3,150 $3,105 Property, Plant and Equipment, Net $1,730 $1,775 INVESTMENTS Harnish holds securities designated as trading securities and as available-for-sale securities.  All securities are…

  • MilestoneTwo

    Security Development PolicyChaston CarterHuman Factors in Security03/11/17As new chief officer of  (MUSA) Multiple Unite Security, it has been brought to my attention that the company is having some very low security postures . In the mist of me reviewing some of these low security postures this company possessed , I was able to meet with a team member . This team member had shown me a very eye opening presentation  emphasizing the importance of having a security awareness program. This Program was much needed for a company as big as this one, and there were a couple of security gaps  this company had that possessed and they needed to be…

  • Instructions_IL_EX16_CS14a

    Illustrated Excel 2016 | Modules 1–4: SAM Capstone Project 1aMerchandise ProjectionsFormatting, formulas, and chartsGETTING STARTEDOpen the file IL_EX16_CS1-4a_FirstLastName_1.xlsx, available for download from the SAM website.Save the file as IL_EX16_CS1-4a_FirstLastName_2.xlsx by changing the “1” to a “2”.o If you do not see the .xlsx file extension in the Save As dialog box, do not type it. The program will add the file extension for you automatically.With the file IL_EX16_CS1-4a_FirstLastName_2.xlsxstill open, ensure that your first and last name is displayed in cell B6 of the Documentation sheet. o If cell B6 does not display your name, delete the file and download a new copy from the SAM website.PROJECT STEPS1. Glenn Mills is…

  • Hw23

    E3-19A (book/static) During 2016, Nicholson Network, Inc., which designs network​ servers, earned revenues of $ 800million. Expenses totaled $ 570 million. Nicholson collected all but $ 21million of the revenues and paid $ 600 million on its expenses. Requirements Nicholson’s top managers are evaluating 2016, and they ask you the following​ questions: a. Under accrual​ accounting, what amount of revenue should Nicholson Network report for 2016? How does the revenue principle help to answer these​ questions? b. Under accrual​ accounting, what amount of total expense should Nicholson Network report for 2016? Which accounting principle helps to answer this​             question?c. Redo parts a and b using the cash basis. Explain how…

  • ACCOUNTANT or ACCOUNTING EXPERT

    I need someone to revise one section of my project. YOU MUST UNDERSTAND how to address the nature, timing and extent of audit procedures separately based on the risk assessment. Please don’t bid if you don’t understand.09/05/202020businessfinance

  • Discussion 2

    Accrual Accounting SystemThe accrual accounting system is a standard system used by most businesses and is also the system used in the simulation. In relation to the rules of accrual accounting, consider the following questions: How does the accrual accounting system impact the financial statements and the standing positions of firms in the simulation such that these may not reflect the true, long-term sustainability of the firms’ strategies? What is being “unaccounted” for? What contrasts are there between what is shown in cash flow statements and the need for firms to borrow at high rates and firms’ income statements?09/05/20202businessfinance

  • Corporate Social Responsibility (CSR)

    Topic 1: The Expanding Role Of The Auditor You have been approached by Alex Wilson, the president of your local CPA Australia branch, to prepare a report on the current state of Corporate Social Responsibility (CSR) and Sustainability reporting and assurance. The report is to focus on Australia, the European Union (EU) and the United States of America (US) in particular. The final report is to be disseminated to attendees at the upcoming regional conference on ‘New Directions in Accounting’. You have also been asked to present a five-minute summation of your findings and answer questions from the attendees. RequiredPrepare a report that incorporates the following:1. A definition and explanation…

  • Accounting excel

    Requireda. Create a 12-month cash flow budget in Excel using the following assumptions:§ Initial sales of $5 million, with forecasted monthly growth of 1%§ 40% of each month’s sales for cash; 30% collected the following month; 20% collected 2 months later; 8% collected 3 months later; and 2% never collected§ Initial cash balance of $350,000b. Add a “spinner” to your spreadsheet that will enable you to easily change forecasted monthly sales growth to range from 0.5% to 1.5% in increments of 0.1%.c. Add a scroll bar to your spreadsheet that will let you modify the amount of initial sales to vary from $4 million to $6 million in increments of…

  • Corrections to Information Systems and Business Values

    **Redo the PowerPoint Presentation only. Ensure you include a narrative for each slide as if you presenting it to audience; a script of what the presentation is conveying. Fix the elements as described in the rubric assessment.I need to add a CBC (Cost-Benefit Analysis) in matrix form to my powerpoint, also the slide must have a script about the CBC.Attached is the powerpoint that needs correction, the feedback from instructor and the case study.PowerpointFeedback.docxWestJetAirlinesCaseStudy.pdfPowerpointSP001.pptxCostbenefitanalysisexample.pptxCost-BenefitAnalysisExample2.pptxPosted: a day agoDue: 22/04/2020Budget: $15Tags: mbaAnswers 1College Research (Not rated) (Not rated)Chat19 hours agoPurchase the answer to view itAnswerDocument.docxTry it first(plagiarism check)Buy answer $10Bids 80Dr. Michelle_KMMusyokionesnicohwilliamteacher CharlesTeacher TrumahnDr. AmeerahDaniel JohnsonGabriella Malkuniversity workPaula Hoghassan0906abdul_rehman_American TutorAgher EditorRESPECT WRITERRosie SeptemberAmanda SmithElprofessorijuliusmu33Tiny ChrisUNDISPUTED GEEKEmily MichaelStano…

  • 500 Words due in 7 hours

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  • Secret reserve accounting is likely to create conflict between management shareholders and employees

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    Under cash based accounting revenue is recorded when cash is received, and expensed is recorded when cash if paid (Weygant, et. al. 2002, pg.89). The use cash based accounting is suitable for small businesses that deal primary in cash such as a hot dog vendor or a pizza cart. The use of cash based accounting is not in compliance with the generally accepted accounting principles, thus public companies cannot utilize this method of accounting because it would violate GAAP and SEC mandates. It is easier to implement a cash based accounting when the firm does not have account receivables or account payables. It is possible for accountants to convert a…

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    The self-serving goals of corporate America has created a value system not only separate but in opposition to that of society. The result justifies any means by which to achieve it including the destruction of the environment as well as the financial gouging of customers and employees. This discussion examines the rationale behind corporate crimes against individuals and humanity along with possible solutions by which to stem this seemingly growing disparity of definitions between corporate and social ethics.Corporate piracy became a news item in the 1980’s when the term ‘hostile takeover’ became a part of everyday language. During this time and extending into the 1990’s, other corporate excesses including the…

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    Based on this evidence, economists remain certain that Michigan economic status will continue to climb out of its deep economic hole. The economy has enjoyed an increasingly substantial economic recovery from the Great Recession for instance the GDP of the state has increased up to 385 dollar in 2011 compared 352 dollars of the last two years and this can be attributed to some key indicators. The per capita income of the nation has increased by 0.7% in the 3rd quarter of 2012 on a yearly basis, even thought this rise was lower compared to the 2rd quarter. Based on this evidence, the GDP of the nation is calculated to…

  • Analyzing an accountant system

    The owner still has a debt obligation towards his relative ($100,000) which when accounted for is severely impacting the revenues generated by the company, thereby resulting in severe losses. The expenses for the purpose of conducting the business are of random nature which does not explain the exact purpose of incurring such expenses. As an example, it can be cited that the owner of MTS spends 40% of its allocated advertisement budget on business lunches involving local theatre producers and directors and the rest 60% is spent on advertising in local newspapers, theatre programs, sponsoring local children`s theatre and delivering flyers to the community. No clear rationale can be identified…

  • IASB Conceptual Framework

    It is against this background that International Accounting Standards Board (IASB) has continued to make efforts aimed at making the work of the accountant in the preparation of financial statements as easy and well consolidated into the qualities mentioned earlier as possible. Most of these efforts have been done through the preparation of the Conceptual Framework for Financial Reporting, commonly referred to as the conceptual framework (IFRS and IASB, 2012). As global business operations remain a dynamic phenomenon, one would notice a sense of constant change with the approach to financial reporting (EFRAG, 2014). It is against this background that the IASB is making plans on reviewing its existing IASB…

  • The use of prophylactic antibiotics to reduce the instances of surgical site infections

    We will write a plan for the implementation and evaluation of this plan and its application guidelines. In the interest of covering the trend of electronic health records, the plan will involve the use of newer technologies in maintaining a 100% antibiotic prophylaxis rate. While much has been written concerning which medications to use, when and how, I will take the Stetler Model to use newer technologies to improve upon current problems and provide new ideas to that extent. Phase 1: Introduction and Preparation A great many strides have been made since the advent of antibiotics that have helped cure infection and even prevent them from happening. In surgical care,…

  • Explain and evaluate the significance of the IAASB clarity project for UK audits

    As a result, any case of bankruptcy of corporations whose financial accounts were audited. would directly or indirectly point out the role and possible and probable contribution of auditors. Since the fall of Enron, WorldCom and the most recent global financial crisis, the role and practices of auditors have come under more scrutiny than ever before. And these scandals and termed as ‘audit failures’, defined as an event in which the auditor fails either to implement generally accepted accounting principles or to issue qualified report.( Francis, 2004). But, previous research suggests that audit failures result in the impairment of auditor reputation, as witnesses by a loss in market share (Firth,…

  • Management accountR12

    The theory aims at reflecting management accounting system as dependent on factors that crop up from time to time. This theory brings details of the factors which rise up and affect a management accounting system. According to this contingency theory, the contingent factors affecting a management accounting system are unique to each organisation. Organisations vary from one another in terms of operations thus the difference in the form of adoption, functioning and sophistication of a system. This means that each company will have a management accounting system which is specific to its form. This explains why we do not have a globally adopted accounting system. Contingency theory has made bold…

  • Accounting For Decision Making

    To do this, we had to conduct research on the two companies’ performance over the years and analyzed the data using financial ratios and statistical graphs. From our findings we found out that fantastic holdings has good gross profit margins but has higher expenses rates which reduces the net profit margin (Whiteside 2007). It was also evident that fantastic holdings has good profits in comparison to the input as given by the investors and has also good use of its assets to make high sales. Fantastic holdings limited were also noted to have good debtors and creditors turnovers. This is a good indication that the company has good strategies of…

  • Management of common minor injuries

    Somatic pain that emanates from the skin, muscles, bones, ligaments, and joints can be regarded as the most prevalent form of pain encountered in musculoskeletal injuries. Somatic pain can be categorized into two types: deep and superficial. Usually, deep somatic pain is lasting and mainly indicative of sizable tissue damage to the internal joint structures/muscles (O’Connor 2013, p.87). Wrist and sprains have analogous signs and symptoms but differ anatomically. Wrist sprains and sprains mainly result from a fall onto an outstretched hand. The hand’s position and/or rotation at point of impact determine the form of and severity of the injury. Complex wrist and hand anatomy can render a diagnosis of…

  • MDA an essential tool to propel one’s career

    For the employed, going back to school has various reasons like wanting a raise in salary, a promotion, application to a bigger company or it could also be a means to avoid dismissal from service. Most people who are taking postgraduate studies choose to enroll in Master of Business Administration Program because of the demand for its graduates. In addition, students want to be employed with higher salaries after getting a Masters degree. However, statistics show that such expectations are quite the contrary to many although could be true to a handful. Anne VanderMey (2009) claims that schools usually show prospective careers after MBA with the expected salaries to match.…

  • Discuess the statement about the pricing valuation and sensitivities of Credit default Swaps Spreads by presenting a critical r

    Secondly, it presents a review of sensitivities and spillover effects on CDS spreads from bond, equity and options markets. Under this, the market that has the greatest influence is identified after considering statistical evidence from various sources. Finally, the report reviews credit default swaps in the context of monitoring sovereign risks in both developed and emerging market economies. This seeks to demonstrate how credit default spreads behave in tranquil and volatile market environments. In addition, the importance of CDS market development in emerging economies is also highlighted in this report. 2.0 Background Credit default spreads (CDS) are recent innovation in the management of credit risks. They have gained popularity in…

  • Review of Accounting Ethics

    Other reasons behind such accounting ethical breaches are the avoidance of taxes, prevention from a legal or regulatory consequence, approving the loans from the financial institutions, etc. (Weil, 2012) The importance of accounting ethical breaches is highlighted more especially in the events when the public money is involved in the financing of the organizations. Such organizations which are keen enough to attract the external financing through representation of general-public are willing to portray their desired financial results to the upcoming investors of the organization. By such ready-made results, these organizations tend to mislead the investors so that their shares can be fully subscribed and the company can raise their required…

  • Coca cola Enterprises

    In order to establish itself an enhanced space in the market, the company engages in social responsibilities. Coca Cola acts as a global employer and is ranked within the top 10 organisations (The Coca Cola Company, 2012). Products/services and geographic scope The company has launched some customised strategies while entering into international expansion plans. When entering into a new market, it tends to focus on business volumes. It invests in brand promotion through the use of visual and print media. Such brand promotional activities have helped the company to develop as well as to enhance its distribution. The distribution network is entrusted with the responsibility of the distribution of beverages…

  • Contracting Method and Award

    The United States General Accounting Office (2003) provides that the method used to bid is the Invitation For Bid (IFB) which includes the product description or description of service required, conditions of purchase, payment, packaging, delivery, the deadline for bid submission, as well as the contractual clauses. The bids are opened at the purchasing office at a time predetermined in the invitation for bid and recorded. The lowest bidder who can meet the requirements of the government gets the contract. It is noteworthy that sealed bidding puts primary consideration on the bid price. Whereas contracting by negotiation allows flexibility in the award of the contract and does not place a…

  • Finance and Accounting 2

    The interaction made with the organization based on relationship marketing can prove to be a part of ongoing relationship between the customer and the organization and this is because through the interaction, which was done through mail, highlights the importance of relationship marketing in the competitive environment and can be said to be a competitive advantage for organizations. Based on the interaction it has been learned that PG has been using digital tools in order to build one on one relationship with the customers so to enhance the innovative and marketing capabilities of the company. According to PG CEO, Bob McDonald the company aims to create indispensable relationship with the…

  • Accounting Basics

    4. The incomes which are earned and not yet received are called accrued income. It will be shown in the credit side of Income Statement so bill invoice on 4th July, 17th July and 26th July (only 5000$ as 500$ was received cash) will be shown in the credit side of Income Statement and will be added to debtors account as it is credit invoice. 5. On 8th July, Amount received against above invoice adjustment will be as debtors are reduced by 3500 $ and cash will increase by the same amount. 6. As on 9th July, Advertising bill was produced but payment was made on 13th July so the…

  • Business and Customer Processing in an Organization

    The production and accounting can be considered as an internal business process while sales and purchasing can be an external business process. The success of a business remains on the effective management of both internal as well as external business processes.Capabilities based competition is one of the common things in the business process. In order to compete in the market, the organization must well assess their own capabilities along with its competitor’s capabilities. Such an assessment will help the organization in formulating strategies for future business. For example, the Indian automobile manufacturer, Tata has recently unveiled the cheapest passenger car called Nano for $ 2000. The Tata group expect a…

  • If Accounting Is to Retain Any Credibility Then Without Credibility It Is Worthless

    The faithful representation of the economic phenomena may be a challenge at times for the accountant, it should always remain their goal. It is against Tinker’s prophetic confession that accounting policies ought to be chosen for their supposedly desirable economic consequences rather than their ability to depict relevant situations faithfully. Accountants are reporters just as journalists and they are therefore endowed with the task of reporting faithfully any financial transactions that the company engages in. In the recent years, the roles of the accountants has greatly changed, these changes are in line with the changing regulations and business laws though from research there are indicators that there is a perception…

  • Understand &amp

    explain the Accounting Equation and its componentsUnderstand explain the Accounting Equation and its componentsFurthermore, it makes sure that financial statements reflect acrual basia of accounting. Adjusting entries are necessary because a single transaction may affect revenues or expenses in more than one accounting period and also because all transactions have not necessarily been documented during the period. The determination of an objective net income as well as the correct balances on the Balance Sheet. There are two types of adjusting entries the deferrals or the prepayments and the accruals. They are further categorized into four types of adjusting entries which includes accrued revenues, prepaid revenues, accrued expenses and prepaid expenses.…

  • Finance and Accounting Nike Inc

    Financial information is an important component for any organization in the contemporary business environment. Accounting and budgeting information are important aspects of finance and accounting that rely on accuracy, reliability and ease of access for the strategic advantage of any firm. Initially setting up shop in the name of Blue Ribbon Sports in 1962, the Oregon based company has become to be known as Nike Inc. as from 1972. The company has grown significantly and has several subsidiaries including NIKE Golf, Cole Haan and Harley international among other business enterprises (Nike Inc., 2012). This has seen the company grow to a global leader in the sporting goods industry. Besides, it…

  • The scorecard measures Between Toyota&amp

    PeugeotThe organizational profits but also the response of the customers to a firm’s strategic decisions indicate the ability of the organization to identify plans that are aligned with the market trends. The role of various factors in a firm’s performance has been extensively studied in the context of management accounting. A series of management accounting techniques has been developed in order to help firms to measure their performance, either in the short or the long term. Current paper focuses on the potential use of Balanced Scorecard, an accounting technique developed in 1990 by Kaplan and Norton, for measuring the performance of a well known, organization: Toyota. Reference is made to…

  • Does the mixture of debt and equity in a firm’s financial structure matter Why

    Primarily the equity shares are issued at ‘Par value’ but subsequent issues are made at premium. The company can finance its capital and revenue expenditure through the issuance of these shares or through its internally generated funds. The shareholder’s equity, as presented in the statement of financial position, comprises of retained earnings and issued and subscribed shares. Retained earnings are the accumulated profits from the period the company was incepted. These retained earnings or internally generated accumulated funds can also be utilized by the company in financing its assets. Debts are classified into current and non-current. Current debts include items such as accounts payable, accruals etc which arise in the…

  • Description And Comparison Of Two Companies (Part III)

    The company is a part of automotive industry that manufactures some of the best automobiles, motorcycles as well as engines in the world. With the BMW Group owning three of the world’s best automobile brands- BMW, Mini and Rolls Royce and a total revenue of €76.84 billion in2012, BMW Group has become one of the leading premium brands in the world. The company is well known for its innovation, technology and quality. Louis Vuitton Louis Vuitton Malletier commonly referred to as LV, headquartered in Paris, is a French company founded in 1854. The company is a part of the retail industry that manufactures and sells a variety of products-shoes, watches,…

  • The Impact of SarbanesOxley Act

    The Sarbanes-Oxley Act was the consequential integration of two parallel financial reform bills advanced by Sen. Paul Sarbanes of Maryland and Rep. Michael Oxley of Ohio that correspondingly aimed at curbing the accounting practice accesses witnessed by large corporations in the US and internationally. Rep. Oxley bill was considered modestly pro-business with non-stringent regulations, however, Sen. Sarbanes was more substantial in its reform agenda and may not have sailed through at other times but the ensuing WorldCom scandal tilted public opinion heavily against corporate executives thus was passed 97-0 in Congress (Murray, 2002). (Hilzenrath et al, 2002).At the signing of the act in July 2002, President Bush proclaimed it as…

  • Do Banks and Companies Misstate Profits through Accounting Techniques

    Are banks and private companies misstating company figures to make it appear that they are either losing or earning lower profits through accounting techniques? Companies employ accountants to make financial reports. Thus, from the perspective of accounting, what can we say on the situation? Are accountants being used by banks to misstate company profits? On a related point, how do we assess the earning management techniques with regard to their potential to be used by companies to understate company profits? In relation to the said issues, what do the professional ethics for accountants require for accounting professionals on the matter? What are some of the relevant literature on the issue?…

  • A Matrix of Functions under the Umbrella Company

    A Matrix of Functions under the Umbrella Company Accenture is a worldwide multinational company that has interests and employees in fifty-four countries. It is registered in the New York stock exchange. The company offers profession and technological services to other organizations across the world. It is headquartered in Dublin, Ireland. Its revenue in 2014 was estimated at 30 billion US dollars with a net profit of 2.9 billion US dollars and an operating capital of 4.3 billion dollars. Its total assets are estimated at an impressive 17.9 billion dollars and have a total equity of 5.7 billion dollars. It has 319,000 employees worldwide which makes it a notable world player…

  • The Aviation Security in the Wake of the Terror Acts

    This was done by employing advanced screening procedures among baggage and passengers. The act also comprises of provisions ordering TSA to make initiatives for enhancing the security of the airport facilities, access controls of computer systems and the workers of the airport. In line with the aggravating situation of terrorist scare, the General Accounting Office (GAO) was tasked to take charge of evaluating the efforts of TSA in the following: (1) assessing the security of the airport facilities and the access control that regulate the admission to secured areas of the airport. (2) assisting the airports in the implementation and improvement of the security in the airport facilities and access…

  • The Economic Development of China

    The paper states that although China has lost one-fifth of its agricultural land due to environmental degradation and economic development since 1957, still the government has taken the initiative to rectify these damages through reforestation and other methods. Focusing into the economic conditions of the country, we notice that real gross domestic product (GDP) from 1979 to 1999 was growing at an average annual rate of 9.7 percent, (China- Overview of Economy, n.d.) leading China as one the speedy growing economies. China’s rapid development has helped 200 million people to come out of poverty according to the World Bank Report. The first of economic reform of China commenced in 1978…

  • Energy Drink Industry Developing a Challenging Marketing Plan

    Market analysis is the major segment of a marketing campaign, especially for a new product. No marketing campaign can yield the desired result if the marketers fail to analyze the market properly. No matter what size the firm, a marketer’s decisions affect—and are affected by—the firm’s other operations. Marketing managers must work with financial and accounting officers to figure out whether products are profitable, to set marketing budgets, and to determine prices. They must work with people in manufacturing to be sure that products are produced on time and in the right quantities. Marketers also must work with research-and-development specialists to create products that meet consumers’ needs (Solomon et al,…

  • True Cost of King Plc

    Based on the information provided, the study analyzes the traditional costing method used for financial accounting and the direct costing approach recommended in management accounting. Other methods of appraisal are also reviewed to determine the appropriateness of measure for King Plc.The underlying problem of the management is how to apportion and allocate the overhead costs into the two production centers after the introduction of the new product line. To resolve the issue, the management decided to apportion the overhead costs into the four cost centers quarterly as follows:The management had also simplified the allocation and spread it into the two production centers, namely £50,000 each for the low tech and…

  • Management Accounting and Traditional System Appraisal

    In reality, different drivers of factory overheads such as machine setups, special storage, unique inspections and special handling drive the cost. Thus, it is difficult to allocate cost to the diverse activities undertaken in meeting the diverse customer demands using a single activity of machine hours consumed.Similarly, containing all the costs incurred in undertaking the diverse activities in a single cost to allocate the costs by dividing with machine hours used in the production process is erroneous under the traditional system applied by the firm (Gediehn, 2010). The approach gives an average rate to be employed in the different products despite of the complexity and number of activities performed. This…

  • Provide a justification for qualitative research in organizations

    Therefore, qualitative researchers apply diverse methodologies and techniques in effort to understand and interpret particular elements in a particular area of focus. Some of the methods applied include primary and secondary methods of collecting information, such as interviews, questionnaires, observations, transcriptions, historical sources and recordings. Other methods including conducting experiments, taking field studies among other methods. The information collected undergoes a series of analysis to elucidate themes relevant to the objectives of the research. The wider the methods of collecting information, the greater the possibility of getting more reliable information about a particular phenomenon than using limited methods of obtaining data. This enhances our understanding of particular operations and process…

  • Activitybased costing Starbucks Company’s case

    This study looks into Starbucks Company buys and roasts the high-quality whole bean coffees and together with other products such as tea beverages, handcrafted coffee, and a number of fresh foods, they are sold by the company via the retail sores operated by Starbucks. The company also produces and sells a variety of beverages that are ready-to-drink. The channels that are outside of the company-operated retail stores are all known as specialty operations collectively. The company generates its revenue via the company-operated retail outlets or stores and the specialty operations. The specialty operations comprise of the retail stores that are licensed by the local business partners, tea and packaged coffee…

  • ASC Research F

    The rationale behind treating this division as discontinued operation and held for sale has been discussed here and reporting of the position of financial statement for such division has been explained. A component of an entity can be considered discontinued operation if it does not have any involvement with the operation of the component after the disposal transaction. The sale of such asset or disposal group is probable or likely to occur and the transfer of such asset is expected to qualify for recognition as a complete sale within one year. Again the sale has been actively marketed at a reasonable price in relation to its current fair value. The…

  • The Accounting Systems of the Company

    The administration of this Brand Learning Partners includes an operating board comprising six members. Among them are Andy Bird and McEwan who are the Managing Director amp. Founding Partners. The executive team has five members. The Marketing Capability team has around twenty-four staff. There are also two learning directors, six Associate directors and twelve members in the client support team. The other disciplines include the Human Resource capability or support team, business operations support team and other specific consultants. The Finance Department of the Brand Learning Partners company includes Financial Controller, Finance Controller Assistant and four Finance Assistants. The company has been divided into some four clusters. Each finance assistant…

  • Fraudulent Financial Reporting

    According to the ACFE 2006 survey, ten percent of reported occupational fraud cases are financial statement fraud. This is not the most common type of occupational fraud but according to the certified fraud examiners (CFEs) it is the most costly. the median loss due to financial statement fraud was $2,000,000 while the median loss for asset misappropriation was $150,000 – thirteen times greater (ACFE, 2006). According to the ACFE 2006 survey the most common manipulations of fraudulent financial reporting are: (1) reporting fictitious or overstated revenues. (2) concealing or understating liabilities or expenses. (3) timing differences recording revenues or expenses in the incorrect period. (4) improperly valuing assets. or (5)…

  • Out of This Furnace by Thomas Bell

    Lecturer: Out of This Furnace by Thomas Bell Out of This Furnace by Thomas Bell is set in Braddock Pennsylvania and was publishedin 1941. Bell talks of steel companies that were present during that time. The novel is based on his family and its generations from 1881, steel workers and their struggles. The steel companies that were operational during that time made huge profits by engaging in a number of activities. First, a steel company had to have a good cost accounting system. This would enable the company to balance between its expenditures on workers and other operations and the earnings that it made from the steel business. After defining…

  • Final Exam Operations Management

    All the players have a critical role in the creation of quality goods and services. For smooth operations among, the players information has to fro to and fro on a timely basis. Human beings differ in thought, and therefore, to harmonize their roles in value creation one has to manage the chain. The critical activities cannot operate in a vacuum and thus will require other supporting processes like accounting and finance. The overall upper management tries to ensure the critical activities, and the supporting activities communicate seamlessly.At this point, one should understand why operation management is vital. Other than leading one to career in future, the benefits are beyond measurable…

  • Company Financial Accounting and Reporting Is Regulated by a Variety of Sources

    Earlier, in the absence of a fixed set, various organizations followed their own practices framed according to their own convenience. This dissimilarity in the accounting policies resulted in various problems and thus made it imperative to develop and amend the accounting standards after analyzing the international accounting standards and external environmental factors. All the listed companies were asked to follow these accounting standards for maintaining their accounting transactions and developing financial reports. These accounting standards were introduced to enhance the credibility and reliability of the financial statement developed by the listed companies of a nation. All the listed companies were asked to follow these accounting standards for maintaining their accounting…

  • Cyclical Frictional and Structural Unemployment

    Fifty percent, 10 percent, 30 percent and 10 percent of the total U.S unemployment accounts for unemployed persons due to layoff, those who have already quit their previous jobs, those reentering the labor force and new entrants to the labor force respectively. According to the Bureau of labor statistics, the number of unemployed persons in the U.S stood at 11.7 million while the unemployment rate stood at 7.6 percent in March 2013. This was a decrease from 7.7 percent in the previous month. In March 2013, the unemployment rate for adult males was 6.9 percent, adult females 7.0 percent and youths 24.2 percent. Categorized according to race, the unemployment rate…

  • Asylum Seekers and Refugee in Britain

    On the contrary, the definition is insufficient to signify violation of individual human rights or to show that he or she has been prosecuted by the state. In that case, if an individual’s case for seeking asylum is not conventional, she or he is not granted with humanitarian protection or decretory leave. There exist various reasons why there is an increment in number in terms of individuals seeking asylum in Britain. Young people and children seeking refuge in Britain is not a phenomena that is new. It has occurred over decades. Majority of them evade from situations such as economic hardship, abuse and war (Cool 2001, p.840). Nevertheless, in the…

  • Business Ethics Case Study Accounting

    The general manager identified the current hazardous waste disposal produce as an area in which the company could save money. Mr. Hendricks identified equipment that would give the company the capacity to recycle the solvents. He consulted two industry experts to estimate the cost savings the company would obtain by acquiring the equipment. The experts disagreed on the amount of savings to the company. The lower estimate of cost savings would increase the net income of the company, but the decrease its return on investment due to the high acquisition cost. The greater cost saving estimate increased both the net income and return on investment of Tie Chemicals.Mr. Hendricks is…

  • Work Labor Play by Auden

    nished object, product or durable object. The focus is more on the activities making up the process of producing something rather than on the ?nished object (Maycroft). In other words, work can be said to be done if a finished product is obtained out of the work. On the other hand, it is not necessary that labor produces any finished product. According to Stephen Palmquist, labor is any form of life-sustaining effort that is rooted in the biological process. Work is any form of creative productivity that results in worldliness (Palmquist). In scientific terms, work is said to be done only of the object changes displaces from its initial position.…

  • Information Systems and Processing Controls

    Moreover, they provide balances and checks that are only spotted on calculation errors in the business books, and the also the mismatched entry of items. According to Tyler (2013) found out that audit software aided the auditor in generating models and simulations that are of help to study the financial approach of the business, and how it can be restructured. In addition, the auditor can also use the model to judge the potential risk that is posed by the current system.The computer-assisted audits lead to increased accuracy of the audit results by reducing the overall time spent on transactions. It also lessens disruption to business activities by reducing the amount…

  • About the Investment Options

    Mutual Fund is a professionally managed pool of assets. Assets are collected from many investors. It is then invested in equities, bonds, money market instruments and other investment options. Mutual funds are open-ended or closed-ended investment options. The option to pull back the investment amount anytime is available with the investors. The number of units to be allotted for any individuals depends upon the amount of investment and the prevailing NAV of the company in the market. Suppose, £500 is invested and the present NAV of the company is £5. The number of allotted units to the investor will be (500/5 £) 100. The investor has to pay a nominal…

  • The adding machine by Elmer Rice

    The Adding Machine by Elmer Rice Elmer Rice’s play, The Adding Machine, is set in a workplace context. The emergence of an adding machine results in an unprecedented conflict between Mr. Zero and his boss. This follows his reaction to the fact that his 25 years of accounting would be replaced by an adding machine (Gabrielle and Sprinchorn 281). Being Mr. Zero elicits a number of means relative to the context within which Mr. Zero is presented. To be Mr. Zero means the ability and capacity to work. He has practiced accounting for 25 years, showing that he had the ability and capacity to work.Most importantly, being Mr. Zero is…

  • Foreign Currency Transactions

    Foreign Currency Transactions PART UNIT 2 Determine the eliminating entries necessary for the 20X9 consoli d financial ments Eliminating entries, august 18, 20X9.E (1) outstanding bonds 1,000,000Adam Corp share 80% *1,000,000 = 800, 0000Eliminating Adam Corp 200,000At times, work paper adjustments to accounting data may be needed before appropriate eliminating entries can be accomplished (Copeland, 2008). The need for adjustments generally arises because of in-transit items where only one of the affiliates has recorded the effect of an intercompany transaction.E (2) inters accrualInterest 100,000Accrued interest 12,500Eliminating accrued interest 87,500E (3) Cartwright from Adam CorpInitial investment 25,000Outstanding bond 245,000Eliminating outstanding bond 5,000Consolidated financial statements serve to present the results of operations,…

  • Potential Deliverables in the Arrangement HomoTech Inc

    Potential Deliverables in the Arrangement: Homo-Tech Inc. Q1. Hemo identified the five units of equipment, 50 boxes of equipment supplies, installation, one-year monitor and test services, and three-year screen and report services as deliverables in the arrangement. Has Hemo identified all the potential deliverables in the arrangement? If not, what are the other potential deliverables? Explain how you determined whether an item is a deliverable.Though Hemo identified these deliverables, they did not exhaust all the deliverables which are possible with the agreement. There are other deliverables which are possible in the agreement. Examples of these deliverables are the payment by Extract for the upgrade of materials based on the fact…

  • Risks Associated with the Internet as Part of a Business Solution

    On the other hand, with frequently growing dependence on the Internet, this technology turns out to be the central infrastructure for the majority of necessary business tasks, as a result making them more susceptible to considerable Internet disturbances. Without a doubt, a variety of security threats and risks exist in all areas of the Internet, and the business processes that make use of the Internet. In this scenario, some of the probable risks and security challenges can comprise disruptions caused by coding error, malicious code, natural disasters that have significant impacts on fundamental Internet routers and hubs, and security attacks and threats posed by terrorists or other attackers. In case…

  • Problems at Accounting for Small Business

    A contract between employer and the employee has an Inequality of bargaining power since the employer holds more power to influence the position of the contract.3 The inequality of bargaining power between the employer and the employee necessitates the need for an employment contract to impose the terms of employment and where necessary use it in court to enforce the employment terms. This paper examines legal issues between employees and the employers in the case study of Accounting for Small Business (AFSB) Company.Raj had worked for the AFSB for three years and had an excellent work record during that period. He came into conflict with Sarah for attending his work…

  • What is The Cash Flows

    The investment must be done in those opportunities where the NPV value is highest and in this situation spending money on project Alpha will result in highest NPV.The four main investment appraisal technique methods are Payback Period (PP), Accounting Rate of Return (ARR), Net Present Value (NPV) and Internal Rate of Return (IRR). The four main investment appraisal methods used are segmented into two techniques. Non-discounted cash flow technique includes PP and ARR and discounted cash flow technique includes NPV and IRR.Payback Period (PP) is the time acquired to equal the cash inflows and outflows. In the book ‘Financial Accounting for Decision Makers’ and ‘Accounting: An Introduction’ it is discussed…

  • Business Law in Finance and Accounting

    Upon the dissolution of the ongoing partnership, the assets are distributed equally. By continuing with the current form of business organization, Barbara, Helen and Maureen will experience various advantages and disadvantages as discussed below.Synergy. By combining their strengths, the three partners have sufficient potential to deal with the business challenges and achieve their objectives. Given the fact that each of them has a certain skill, they will be able to undertake various responsibilities for example marketing and innovation without incurring extra cost of hiring external personnel.Fewer regulations. As compared to corporations, joint ventures are subject to fewer regulations. This implies that the three partners owning Sweet Pleasures will not be…

  • The Contingent Budget

    The important aspects will help finalize the budget by implementing the budget styles as well as developing alternative strategies and systems for delivering the business products. The last thing to draw is the budget. The other important aspect is obviously a report of the revenues thus expenditure of the past accounting periods in the industry (Kerzner 2003).The following are circumstances that may lead to the need of a contingent budget. An increase in the prices for raw material together with the inadequate productivity due to unused capacity causes an increase in the operating costs. The stockout costs, lead time costs, and even reduced production leads to market loss. The inadequate…

  • Throughput Accounting

    costing methods, Activity Based Costing (ABC), however a little amount of concentration has been provided towards the constraints and problems being faced by organizations. History has witnessed that the performance of organizations is largely challenged by the constraints and these are the factors that have really potential to influence the performance of the organizations. Thanks to the theory of throughput accounting that has largely focused to constraints being faced by organizations. Constraints could be a policy, a material constraint, time constraint and so on. By focusing on the different aspects of cost and performance of organizations, throughput accounting has become successful in attracting the attention of number of multinational organizations.…

  • Accounting for Strategy and Management Control

    888). In this paper, though, the context of winner’s curse is in the nature of cost underestimation leading to bids below actual costs in auctions for business contracts, such as construction projects. Winner’s curse refers to the loss incurred in winning a project in an auction, on a bid below actual cost.The chosen article is a well-written piece and has been published in at least one peer-reviewed academic journal. As with every study, however, there are aspects in which it may be improved upon, as well as those in which it excels. These points shall be discussed here, section by section.The introduction provides an overview of the organization of the…

  • Social and Environmental Reporting

    The paper shows that the company calls itself a leader in sustainability, one of the most important aspects in determining an organization’s commitment to Corporate Social Responsibility (CSR) and good social and environmental reporting. Faithful representation is defined as correspondence or agreement between the accounting measures or descriptions in financial reports and the economic phenomena they purport to represent (www.goliath.ecnext.com). On the other hand, neutrality is defined as the avoidance of bias in selection and presentation of information and balanced in accounts of performance (www.plan.aau.dk). Wal-Mart has been questioned by many critics and environmental experts on its CSR policies and initiatives that include its commitment to using only renewable energy.…

  • Internal Revenue Code/Taxable Income

    For example a company may decide to purchase asset or reduce obligations out of its retained earnings. In most cases retained income does reflect the dividend policy of the company because the board will decide either to reinvest such profit or to pay them out to stockholders. The retained earning I taxable at corporate tax rate as well as pay as you earn (PAYE) on the shareholder share of profit if any. Recognized income This model is the basis of matching and accrual concept. These concepts both takes into account the accounting period in which expenses has been incurred or revenue has been recognized. According to the principle revenues are…

  • Simplify the answer

    This additional expertise distinguishes auditors from accountants.GAAS are ten general guidelines that help auditors carry out their responsibilities. GAAS have: three general standards focusing on competence, independence, and due professional care. three on field work and four on reporting. GAAP on the other hand are specific rules for accounting for transactions in an enterprise. Examples of such include any of the opinions of the Financial Accounting Standards Board(FASB).4. The first standard of field work requires the performance of the audit by a person or persons having adequate technical training and proficiency as an auditor. Discuss three ways in which auditors can fulfill the requirements of the standard?Auditors can obtain technical…

  • Discussion Week 1

    Architecture and Software Development The Phenomenon In Current Accounting Practices That Has Been Dubbed The Earnings Game In The Article By Justin FoxThe term earning game refers to the ways companies have and the measures they take to achieve their quarterly earnings forecasts. This game has no actual beginning or end. The earnings by companies have been reported to beat the estimates. As a result, companies are prevailing well, hitting their targets. According to Fox (1997), quite a number of S amp. P companies have beaten the consensus earnings than losing them.The earning management is a very critical phenomenon, but is much respected to companies, where business decisions and accounting…

  • Supply chain management of dunkin donuts (academic journal sources must be used)

    By 1960, Rosenberg founded The International Franchise Association, which today has more than 800 fanchisors and over 30,000 franchisee members, accounting for almost 50% of retail business in the United States (DD-Our Founder, 2008).Today, Dunkin Donuts claims to be the largest coffee and baked goods chain in the world, selling 1.5 billion cups of coffee per year, with many varieties of donuts and a wide range of baked products such as muffins, bagels, croissants, pizza, flat bread sandwiches, cookies, apple pie and donut-hole treats called Munchkins, as well as hash browns, salads and soups. Aside from freshly brewed coffee, which today, Dunkin Donuts serves in nine flavors, shops also offer…

  • Doing business in Europe (German) 2

    logical changes, and even environmental changes generate ever new problems and challenges which companies must face in order to continue to operate successfully. For instance, changes in the enforcement and interpretation of tax laws in Europe have had an impact on the operations and viability of such companies in the European continent. The problems are tied to the way Europe for instance is pushing for higher tax collections from HP and other American firms, and that these problems in turn affect the profitability and the viability of companies such as HP (Duncan, 2012). Does HP enter at all, and what kind of entry strategy makes sense in light of this…

  • Financial Statements Their Reliability and Lessons from the Financial Crisis

    The usually elegant, glossy pages of Annual Reports released by big companies can lead one to believe that the financial statements contained therein are accurate and complete and that they fairly reflect the true financial condition of a company. This impression is all the more bolstered by the discovery that the company’s financial records had been audited by one of the world’s top accountancy firms. Yet our experience since the early part of this decade has shown this to be an illusion. The generally accepted accounting principles (GAAP) have been tagged as one of the fundamental causes of the recent financial and banking crisis that originated in the United States…

  • *How Do You Find The Direct Materials Cost Per Unit And

    Telecom Company produces a cell phone that sells for $150, and a smart phone that sells for $350. Last year, total overhead costs of $550,000 were allocated based on direct labor hours. Atotal of 12,000 direct labor hours were required last year to build 6,000 cell phones (2 hours per unit), and 10,000 direct labor hours were required to build 2,000 smart phones {5 hours per unit).Total direct labor and direct materials costs for last year were: Cell Phone Smart Phone Direct materials $2?0,000 $160,000Direct labor 300,000 200,000 Management of Telecom Company would like to use activity-based costing to allocate overheadrather than using one plantwide rate based on direct labor…