The document provides information about the ACC 410 auditing course, including assignments, practice cases, and a final paper. It outlines the weekly coursework, which includes assignments on analytical procedures, internal controls, generally accepted auditing standards, audit report modifications, and a comprehensive exam. It also provides details for the final paper, which involves writing an audit plan for the illustrative case of Keystone Computers using the information provided in the textbook appendix. Students are instructed to cover client selection, internal control review, substantive testing of accounts receivable, and final reporting steps in outline format with complete sentences.
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ACC 305 Week 1 Assignments E 3-18, E 3-20, Judgement
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Case Study 1 (Part A)Analyze the impact of business transactions on accounts; record (journalize and post) transactions in the books; construct and use a trial balance) During the first month of operation of Gordon Construction, Inc., completed the following transactions:June2Gordon received $55,000 cash and issued common stock to the stockholders.3 Purchased supplies, $3,000, and equipment, $5,200, on account.4 Performed services for a client and received cash, $6,300.7 Paid cash to acquire land, $37,000.11 Performed services for a
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Case Study 1 (Part A)Analyze the impact of business transactions on accounts; record (journalize and post) transactions in the books; construct and use a trial balance) During the first month of operation of Gordon Construction, Inc., completed the following transactions:June2Gordon received $55,000 cash and issued common stock to the stockholders.3 Purchased supplies, $3,000, and equipment, $5,200, on account.4 Performed services for a client and received cash, $6,300.7 Paid cash to acquire land, $37,000.11 Performed services for a
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Case Study 1 (Part A)Analyze the impact of business transactions on accounts; record (journalize and post) transactions in the books; construct and use a trial balance) During the first month of operation of Gordon Construction, Inc., completed the following transactions:June2Gordon received $55,000 cash
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Case Study 1 (Part A)Analyze the impact of business transactions on accounts; record (journalize and post) transactions in the books; construct and use a trial balance) During the first month of operation of Gordon Construction, Inc., completed the following transactions:June2Gordon received $55,000 cash and issued common stock to the stockholders.3 Purchased supplies, $3,000, and equipment, $5,200, on account.4 Performed services for a client and received cash, $6,300.7 Paid cash to acquire land, $37,000.11 Performed services for a customer and billed
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Case Study 1 (Part A)Analyze the impact of business transactions on accounts; record (journalize and post) transactions in the books; construct and use a trial balance) During the first month of operation of Gordon Construction, Inc., completed the following transactions:June2Gordon received $55,000 cash and issued common stock to the
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Case Study 1 (Part A)Analyze the impact of business transactions on accounts; record (journalize and post) transactions in the books; construct and use a trial balance)
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Case Study 1 (Part A)
Analyze the impact of business transactions on accounts; record (journalize and post) transactions in the books; construct and use a trial balance) During the first month of operation of Gordon Construction, Inc., completed the following transactions:June2Gordon received $55,000 cash and issued common stock to the stockholders.3 Purchased supplies, $3,000, and equipment, $5,200, on account.4 Performed services for a client and received
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Case Study 1 (Part A)Analyze the impact of business transactions on accounts; record (journalize and post) transactions in the books; construct and use a trial balance) During the first month of operation of Gordon Construction, Inc., completed the following transactions:June2Gordon received $55,000 cash
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Case Study 1 (Part A)Analyze the impact of business transactions on accounts; record (journalize and post) transactions in the books; construct and use a trial balance) During the first month of operation of Gordon Construction, Inc., completed the following transactions:June2Gordon received $55,000 cash and issued common stock to the stockholders.3 Purchased supplies, $3,000, and equipment, $5,200, on account.4 Performed services for a client and received cash, $6,300.7 Paid cash to acquire land, $37,000.11 Performed services for a customer and billed
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Case Study 1 (Part A)Analyze the impact of business transactions on accounts; record (journalize and post) transactions in the books; construct and use a trial balance) During the first month of operation of Gordon Construction, Inc., completed the following transactions:June2Gordon received $55,000 cash and issued common stock to the
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Case Study 1 (Part A)Analyze the impact of business transactions on accounts; record (journalize and post) transactions in the books; construct and use a trial balance)
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Case Study 1 (Part A)
Analyze the impact of business transactions on accounts; record (journalize and post) transactions in the books; construct and use a trial balance) During the first month of operation of Gordon Construction, Inc., completed the following transactions:June2Gordon received $55,000 cash and issued common stock to the stockholders.3 Purchased supplies, $3,000, and equipment, $5,200, on account.4 Performed services for a client and received
Investigating the Effect of Mutual Coupling on SVD Based Beam-forming over MI...CSCJournals
This paper investigates the effect of mutual coupling on the performance of SVD based beam-forming technique over a Rician MIMO channel. SVD based beam-forming technique were proposed as a baseband signal processing algorithm to combat NLOS issues. However, most of the researches done in regards to SVD based beam-forming technique are based on the assumption of “ideal array antennas” in which lots of practical issues including the transmitter and receiver array geometry, the number of antenna elements, the inter-element spacing and orientation are not considered. Particularly, the effect of mutual coupling due to finite element spacing is neglected. In real array antennas, Mutual Coupling (MC) is always present and its effects cannot be neglected, especially for tightly spaced arrays. Although the presence of mutual coupling leads to the “cross talk” problems for the SVD based beam-forming techniques. However, it does not adversely affect the system capacity. For some particular range of SNR, inter-element spacing, mutual coupling can in fact increase the capacity and in fact be beneficial in terms of decreasing SER
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ACC 305 Week 1 DQ 1 FASB and Ethics
MenuACCT 212: Course ProjectRequirementRequirement DescriptionWorksheet Name1Prepare the Journal Entries in the General Journal1 - Journal Entries2Post Journal Entries to the General Ledger2 - General Ledger3Prepare a Trial Balance3 - Trial Balance4Prepare the Adjusting Entries4 &5 - Adjusting Entries5Post Adjusting Entries to the General Ledger4 &5 -Adjusting Entries ( Use worksheet #2)6Prepare an Adjusted Trial Balance6- Adjusted TB7Prepare the Financial Statements7 - Financial Statements8Prepare the Closing Entries8&9 - Closing Entries ( use worksheet #2)9Post Closing Entries to the General Ledger8&9- General Ledger10Prepare the Post Closing Trial Balance10 - Post Closing Trial Balance11Compute Ratios11-Ratios12Interpret the Ratios12-Interpretation of Ratios
Project InstructionsCourse Project OverviewThe Course Project consists of 10 Requirements for you to complete. The Course Project is due at the end of Week 6. See the Syllabus section ”Due Dates for Assignments & Exams” for due date information. All of the information you need to complete the Course Project is located in this Workbook.
• There are eight worksheets in the workbook you will need to complete.
• A list of March transactions
• A Chart of Accounts reference sheet
• A Grading Rubric to help explain what is expected.
• Each worksheet has the Check Figures embedded as a comment.
ScenarioYou’ve just secured a new client in your accounting practice, Bethany's Bicycle Corporation (BBC), a brand new small business specializing in bicycle repair. The owner, Bethany Beck, is a terrific cyclist and bike repair specialist, but definitely not an accountant. Your job is to helpBethany put his affairs in order. Luckily Bethany has only been in operation for a month and things have not gotten too out of hand yet! Bethany has to submit his financial statements to her investors and doesn’t know where to begin. It’s your job to go through the complete Accounting cycle to prepare the financial statements for the BBC.RequirementsGuidelinesUse the embedded assistance in the template, guidance in your textbook, and examples in the weekly lectures to complete this project. Should you have any questions contact your professor.Milestone 1 is due in Week 4 - This includes project requirements 1-3.Milestone 2 is due in Week 6 - This includes project requirements 4-10.
Before You Begin:
Review the Week 2 Lecture prior to starting work on this project.
Print the Chart of Accounts and October Transactions worksheets for your reference. You will need to refer to both throughout the project.
Review the Grading Criteria.
SAVE your work frequently in this workbook.
March TransactionsDuring its first month of operation, the Bethany's Bicycle Corporation, which specializes in bicycle repairs, completed the following transactions.March TransactionsDateTransaction DescriptionMarch 1Began business by making a deposit in a company bank account of $20,000, in exchange for 2,000 shares of $10 par value.
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Macroeconomics- Movie Location
This will be used as part of your Personal Professional Portfolio once graded.
Objective:
Prepare a presentation or a paper using research, basic comparative analysis, data organization and application of economic information. You will make an informed assessment of an economic climate outside of the United States to accomplish an entertainment industry objective.
Unit 8 - Information and Communication Technology (Paper I).pdfThiyagu K
This slides describes the basic concepts of ICT, basics of Email, Emerging Technology and Digital Initiatives in Education. This presentations aligns with the UGC Paper I syllabus.
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Published classroom materials form the basis of syllabuses, drive teacher professional development, and have a potentially huge influence on learners, teachers and education systems. All teachers also create their own materials, whether a few sentences on a blackboard, a highly-structured fully-realised online course, or anything in between. Despite this, the knowledge and skills needed to create effective language learning materials are rarely part of teacher training, and are mostly learnt by trial and error.
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1. ACC 410
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ACC 410 ENTIRE COURSE / AUDITING
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auditing
ACC 410 WEEK 2 ASSIGNMENT ANALYTICALPROCEDURES
AnalyticalProcedures.In a 2-3 page paper, complete the case below andsubmit toinstructor.Review the income
statement for Uden Supply Company and answer the following:
1. Describe the purpose of analyticalprocedures performed in the planning stage of the audit.
2. Uden Supply has projected its 2004 gross profit at 31% of sales despite expectation for some shrinkage in margins. On
the basis of Uden's operating performance in years 2001 -2003 project your best guess for 2004. Project 2004 based
on the incrementalchanges for each line item over the last three years.
3. Uden’s unaudited financial statements for the current year show a 31 percent gross profit rate.Assuming that this
represents a misstatement from theamount that you developed as an expectation,calculate the estimated effect of
this misstatement on net income before taxes for 20X4.
4. Indicate whether you believe that the difference calculated in part (c)is material. Explain your answer. (50 -100
words).
Comparative income statement information for Uden Supply Company is presentedin the accompanying table.
UDEN SUPPLY COMPANY Comparative Income Statement
Years Ended December 20X1, 20X2,and 20X3 (Thousands)
1 3
ACC410: Auditing Online
20X1 Audited
20X2 20X3 20X4
3. 34
1 2 210
80
Incomes taxes 18 33 50
Net income 62 117 180
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ACC 410 WEEK 3 ASSIGNMENTINTERNALCONTROLCASESHARE ON
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Internal Control Case. Complete Case 18-37 (p. 724-725)and submit toinstructor. For each of the
following independent cases state the highest level of deficiency that you believe the circumstances
represent- -a control deficiency, a significant deficiency, or a material weakness. Explainyour
decision in each case.
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ACC 410 WEEK 1 ASSIGNMENTGENERALLY ACCEPTEDAUDITING
STANDARDS
Generally Accepted Auditing Standards. Completeproblem below and submit toy our instructor. Write under the
generally accepted auditing standards column the specific standard that was violated and how the action of Jones
resulted in a failure tocomply with each standard.Organize your answer as shown below; specifically with a column
for the standard that was violated and a column for therequired action. The paper should be 2 -3 pages.
Problem:
John Clinton,owner of Clinton Company,applied for a bankloan and was informedby the banker that audited
financialstatements of the business had tobe submitted before the bank could consider the loan application. Clinton
then retained Arthur Jones, CPA,toperform an audit. Clinton informed Jones that audited financialstatements were
requiredby the bankand that the audit must be completed within threeweeks. Clinton alsopromised topay Jones a
fixed fee plus a bonus if the bankapproved the loan.Jones agreed and accepted theengagement.
The first step taken by Jones was tohire twoaccounting students toconduct theaudit.He spent several hours telling
them exactly what todo. Jones told the students not tospend time reviewing controls but insteadtoconcentrate on
prov ing the mathematicalaccuracy of the ledger accounts and summarizing the data in the accounting records that
support Clinton Company’s financialstatements.The students followed Jone’s instructions and after twoweeks gave
4. Jones the financial statements, which did not includeany notes.Jones reviewed the statements and prepared an
unqualified audit report.The report,however, did not refer togenerally accepted accounting principles.
Required:
List on the left side of a sheet of paper thegenerally accepted auditing standards that were violated by Jones, and
indicatehow the actions of Jones resulted in a failure tocomply with each standard.Organize your answers as
follows:
Generally Accepted Auditing StandardsGeneralStandards
(1 ) The auditor must haveadequate technical training and proficiency toperform theaudit.
Actions by Jones Resulting in Failure toComply with Generally Accepted Auditing Standards
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ACC 410 WEEK 2 ASSIGNMENT ANALYTICALPROCEDURES
AnalyticalProcedures.In a 2-3 page paper, complete the case below andsubmit toinstructor.Review the income
statement for Uden Supply Company and answer the following:
1. Describe the purpose of analyticalprocedures performed in the planning stage of the audit.
2. Uden Supply has projected its 2004 gross profit at 31% of sales despite expectation for some shrinkage in margins. On
the basis of Uden's operating performance in years 2001 -2003 project your best guess for 2004. Project 2004 based
on the incrementalchanges for each line item over the last three years.
3. Uden’s unaudited financial statements for the current year show a 31 percent gross profit rate.Assuming that this
represents a misstatement from theamount that you developed as an expectation,calculate the estimated effect of
this misstatement on net income before taxes for 20X4.
4. Indicate whether you believe that the difference calculated in part (c)is material. Explain your answer. (50 -100
words).
Comparative income statement information for Uden Supply Company is presentedin the accompanying table.
UDEN SUPPLY COMPANY Comparative Income Statement
Years Ended December 20X1, 20X2,and 20X3 (Thousands)
1 3
ACC410: Auditing Online
20X1 Audited
20X2 20X3 20X4
6. 34
1 2 210
80
Incomes taxes 18 33 50
Net income 62 117 180
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ACC 410 WEEK 4 CRITICAL THINKING QUIZ
Program Comprehensive Exam. Complete the comprehensive exam, which will take approximately
one totwo hours and will be graded based on yourscore. The full instructions for the exam are
posted in the classroom.
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ACC 410 WEEK 5 ASSIGNMENTAUDIT REPORT MODIFICATIONS
PAPER
Audit Report Modifications
Complete problem below.List a represents the types of opinions the auditor ordinarily would issue and List B
represents the report modifications [if any] that would be necessary.Select as thebest answer for each situation
[items 1 to6]thetype of opinion and modifications,if any,theauditor would normally select.Thetypes of opinions in
List A and the report modifications in List B may be selected once,more than once,or not at all.The paper should be
2-3 pages.
Problem:
Items 1 through 6 present various independent factualsituations an auditor might encounterin conducting an
audit. For each situation assume:
Assume:
• The auditor is independent.
• The auditor previously expressed an unqualified opinion on the prior year’s financial statements.
• Only single-year (not comparative) statements are presented forthe current year.
7. • The conditions for an unqualified opinion exist unless contradicted in the factual situations.
• The conditions stated in the factual situations are material.
• No report modifications are to be made except in response to the factualsituation.
Situations:
1. In auditing the long-term investments account, an auditoris unable to obtain audited financial statements foran
investee located in a foreign country. The auditor concludes that sufficient appropriate audit evidence regarding
this investment cannot be obtained.
2. Due to recurring operating losses and working capitaldeficiencies, an auditorhas substantialdoubt about an
entity’s ability to continue as a going concern fora reasonable period of time. However,the financial statement
disclosures concerning these matters are adequate.
3. A principal auditor decides to take responsibility forthe work of anotherCPA who audited a wholly owned
subsidiary of the entity and issued an unqualified opinion. The total assets and revenues of the subsidiary represent
17 percent and 18 percent, respectively, forthe total assets and revenues of the entity being audited.
4. An entity issues financial statements that present financial position and results of operations but omits the
related statement of cash flows. Management discloses in the notes to the financial statements that it does not
believe that statement of cash flows to be a usefulfinancial statement.
5. An entity changes its depreciation method forproduction equipment from straight-line to a units-of-production
method based on hours of utilization. The auditor concurs with the change, although it has a material effect on the
comparability of the entity’s financial statements.
6. An entity discloses certain lease obligations in the notes to the financial statements. The auditorbelieves that the
failure to capitalize these leases is a departure from generally accepted accounting principles.
Required:
List A represents the types of opinions the auditor ordinarily would issue and List B represents the report
modifications (if any) that would be necessary. Select as the best answerforeach situation (items 1 through 6) the
type of opinion and modifications, if any, the auditor would normally select. The types of opinions in List A and the
report modifications in List B may be selected once, more than once, ornot at all.
(AICPA, adapted)
List A
List B
Types of Opinions
8. Report Modifications
A. An "except for"qualified opinion
H. Describe the circumstances in a explanatory paragraph preceding the opinion paragraph without modifying the
three standard paragraphs.
B. An unqualified opinion
I. Describe the circumstances in an explanatory paragraph following the opinion paragraph without modifying the
three standard paragraphs.
C. An adverse opinion
J. Describe the circumstances in an explanatory paragraph preceding theopinion paragraph,and modify the opinion
paragraph.
D. A disclaimer of opinion
K. Describe the circumstances in an explanatory paragraph following the opinion paragraph,and modify the opinion
paragraph.
E. Either an "except for"qualified opinion or an adverse opinion.
L. Describe the circumstances in an explanatory paragraph preceding theopinion paragraph,and modify the scope
and opinion paragraphs.
F. Either a disclaimer of opinion or an "except for"qualified opinion.
M. Describe thecircumstances in an explanatory paragraph following the opinion paragraph,and modify the scope
and opinion paragraphs.
G. Either an adverse opinion or a disclaimer of opinion
N. Describe the circumstances within the scope paragraph without adding an explanatory paragraph.
O. Describe the circumstances within the opinion paragraph without adding an explanatory paragraph.
P. Describe the circumstances within the scope and opinion paragraphs without adding an explanatory paragraph.
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9. ACC 410 WEEK 5 FINAL PAPERAUDIT PLAN KEYSTONECOMPUTERS
Focus of the FinalPaper
The finalpaper will be based on Appendix 6C Illustrative Audit Case:Keystone Computers at pages 237-244 in your
text.
Write,in outline format but in complete sentences,a 6 to1 0page audit plan. It is recommended that you look at
Figure1 8.8 on page 708,which shows the control objectives related toaccounts receivable.
In y our audit plan cover the steps necessary todetermine if you should select the client, the internalcontrol
procedures which needtobe reviewed,the substantivetests [using accounts receivable a guide],and the final
reporting steps.Based on the actualfacts in the case determine the emphasis you want toplace on various accounts.
Alsoreflect backover your entireaccounting programand thinkabout how the accounts are interrelated. For
example,when allowance for doubtfulaccounts is credited the offset is tobad debt expense.Therefore one of the
steps should be totrace the debit side of the entry tothebalance for bad debt expense.
Make y our comments as specificas possible. Rather than say look for unusual entries,say look for entries from
unusualsources and rounded amounts with focus on those near an accounting cut off. Use precise language. Rather
than saying you “vouched accounts payable,” say that you looked at the item todetermine that it was a bona fide
business expense.Remember tofocus on the key audit objectives and support needed after applying the audit risk
model.
Remember,the purpose of the Final Paper is for you toculminate the learning achieved in the course by describing
y our understanding and application of knowledge in thefield of accounting.
The FinalPaper should focus on reallife,realtime application of topics covered in this course; the uses you have seen
and the uses you can envision.Thepaper must be submitted toyour instructor nolater than the last day of class.
Earlier submittalis appreciated.
Writing the FinalPaper
The FinalPaper:
1. Must be six toten double-spaced pages in length,and formatted according toAPA style as outlined in the
Ashford Writing Center.
2. Must includea title page with the following:
1. Title of paper
2. Student’s name
3. Course nameand number
4. Instructor’s name
e. Date submitted
1. Must begin with an introductory paragraph that has a succinct thesis statement.
10. 2. Must address the topicof the paper with critical thought.
3. Must end with a conclusion that reaffirms your thesis.
4. Must use at least threescholarly sources,including a minimum of one from the Ashford Online Library.
5. Must document allsources in APA style, as outlined in theAshford Writing Center.
6. Must includea separate referencepage,formatted according toAPA style as outlined in the Ashford Writing
Center.
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