This course covers advanced accounting topics such as business combinations, segment and interim reporting, foreign exchange, and partnerships. Students will learn about mergers and acquisitions, how companies report different business segments, dealing with foreign currency, and the formation and dissolution of partnerships. The course requires online homework assignments, class participation, an annual report project, and exams. Students must purchase the required textbook and online access to complete assignments.
When to Consolidate and When not to?
Acquisition Method
Inter-company Entries
Consolidation Working Paper
Combined Financial Statements and how do they differ from Consolidated Financial Statements
Adjustments in Detail
Saint Leo University ACC 202 Principles of Accounti.docxagnesdcarey33086
Saint Leo University
ACC 202
Principles of Accounting II
Course Description:
This course is a continuation of ACC 201 and introduces cost accounting concepts, budgeting, cost-
volume-profit analysis and managerial decision-making. It also covers the three principal financial
statements: the income statement, balance sheet, and statement of cash flows.
Prerequisite:
ACC 201
Textbook:
Wild / Financial and Managerial Accounting (With Connect Access) / 5
TH
2013 / McGraw-Hill Create
Custom Book / ISBN# 9781308576893 (eBook package)
OR
Wild / Financial and Managerial Accounting (With Connect Access) / 5
TH
2013 / McGraw-Hill Create
Custom Book / ISBN# 9781308576619 (Loose-leaf print book package)
Students have the choice of the eBook or the loose-leaf package for this class. Both include the required
Connect access. The access is good for 364 days so students taking the courses consecutively do not
need to purchase another package.
Note: All purchase options for Connect Plus provide access for two 180-day terms; therefore, it is
recommended that you take ACC 201 and ACC 202 in consecutive terms (or within the same calendar
year) to avoid paying twice.
Learning Outcomes:
Upon completion of the course, students will be able to:
1. Analyze and understand the components of Stockholders’ Equity of the Balance Sheet, including
differences between common stock and preferred stock, and the computation of book value.
2. Explain the difference between financial and managerial accounting.
3. Define and give examples of cost terms used in planning, control and decision-making and
distinguish between manufacturing and nonmanufacturing costs.
4. Perform cost-volume-profit analysis.
5. Understand the budgeting process and prepare a budget.
6. Analyze financial statements using horizontal, common-size and ratio analysis.
7. VALUES OUTCOME Discuss and explain the relevance of responsible stewardship and integrity as it
relates to accounting.
Core Values:
With the core values of responsible stewardship and integrity in mind, students will discuss
management’s responsibility for creating the master budget. Additionally, students will discuss
management’s incentives for understating revenues and overstating expenses when creat ing budgets.
Responsible Stewardship: Our Creator blesses us with an abundance of resources. We foster a spirit of
service to employ our resources to university and community development. We must be resourceful. We
must optimize and apply all of the resources of our community to fulfill Saint Leo University's mission and
goals.
Integrity: The commitment of Saint Leo University to excellence demands that its members live its mission
and deliver on its promise. The faculty, staff and students pledge to be honest, just and consistent in word
and deed.
Evaluation:
Methods of assessment include discussion, assignments, and exams.
.
When to Consolidate and When not to?
Acquisition Method
Inter-company Entries
Consolidation Working Paper
Combined Financial Statements and how do they differ from Consolidated Financial Statements
Adjustments in Detail
Saint Leo University ACC 202 Principles of Accounti.docxagnesdcarey33086
Saint Leo University
ACC 202
Principles of Accounting II
Course Description:
This course is a continuation of ACC 201 and introduces cost accounting concepts, budgeting, cost-
volume-profit analysis and managerial decision-making. It also covers the three principal financial
statements: the income statement, balance sheet, and statement of cash flows.
Prerequisite:
ACC 201
Textbook:
Wild / Financial and Managerial Accounting (With Connect Access) / 5
TH
2013 / McGraw-Hill Create
Custom Book / ISBN# 9781308576893 (eBook package)
OR
Wild / Financial and Managerial Accounting (With Connect Access) / 5
TH
2013 / McGraw-Hill Create
Custom Book / ISBN# 9781308576619 (Loose-leaf print book package)
Students have the choice of the eBook or the loose-leaf package for this class. Both include the required
Connect access. The access is good for 364 days so students taking the courses consecutively do not
need to purchase another package.
Note: All purchase options for Connect Plus provide access for two 180-day terms; therefore, it is
recommended that you take ACC 201 and ACC 202 in consecutive terms (or within the same calendar
year) to avoid paying twice.
Learning Outcomes:
Upon completion of the course, students will be able to:
1. Analyze and understand the components of Stockholders’ Equity of the Balance Sheet, including
differences between common stock and preferred stock, and the computation of book value.
2. Explain the difference between financial and managerial accounting.
3. Define and give examples of cost terms used in planning, control and decision-making and
distinguish between manufacturing and nonmanufacturing costs.
4. Perform cost-volume-profit analysis.
5. Understand the budgeting process and prepare a budget.
6. Analyze financial statements using horizontal, common-size and ratio analysis.
7. VALUES OUTCOME Discuss and explain the relevance of responsible stewardship and integrity as it
relates to accounting.
Core Values:
With the core values of responsible stewardship and integrity in mind, students will discuss
management’s responsibility for creating the master budget. Additionally, students will discuss
management’s incentives for understating revenues and overstating expenses when creat ing budgets.
Responsible Stewardship: Our Creator blesses us with an abundance of resources. We foster a spirit of
service to employ our resources to university and community development. We must be resourceful. We
must optimize and apply all of the resources of our community to fulfill Saint Leo University's mission and
goals.
Integrity: The commitment of Saint Leo University to excellence demands that its members live its mission
and deliver on its promise. The faculty, staff and students pledge to be honest, just and consistent in word
and deed.
Evaluation:
Methods of assessment include discussion, assignments, and exams.
.
Academic Year 201920Assessment GuideTerm .docxdaniahendric
Academic Year 2019/20
Assessment Guide
Term 2 20th January 2020 - 08th April 2020
Module Leader
Name: Dr Lazarus T. Mabvira
Email: [email protected]
Room: US2.33
Student Hours: Monday 15-1700hrs
Wednesday 14-1600hrs
Other Tutors
Kwabena AGYEMANG-BADU
Igbekele OSINUBI
Aini SHAHAR
Hatem ELFEITURI
Nurat AJIBADE
Assessment
Individual Coursework
10th April 2020 @ 2359hrs
This assignment accounts for 50% of the module marks.
Your Task:
The Fleet Highlands Café is a company that prepares meals for tourists and citizens in its kitchen located next to the local airport. The company’s planning and actual budgets for March appears below:
The Fleet Highlands Café
Planning and actual budgets for the month ended March 31, 2019
PLANNING ACTUAL
Budgeted meals quantity (q)20 000 18 000
Revenues (£5.00q) £100 000 £90 000
Expenses:
Raw material (£2.50q) 50 000 45 000
Wages and salaries (£5 500+£0.25q) 10 500 10 000
Utilities (£2 500 + £0.05q) 3 500 3 400
Facility rent 5 000 5 500
Insurance 2 800 3 200
Fuel 2 500 2 800
Net Operating Income£25 700 £20 100
Required:
a) What is the objective of preparing a budget for Fleet Highlands Café? (10 marks)
b) Prepare a report showing the company’s revenue and spending variance for March? (20 marks)
c) Which variances should be of concern to management? Explain (40 marks)
d) Advise the Fleet Highlands Café on what they need to do to maintain their profitability and sustainability going forward. (20 marks)
The word count for this assignment is 1,500 words and will not include the title page, executive summary, contents page or bibliography.
It is important that you show knowledge of key debates within the wider literature. Also, it is strongly advised that you are critical in your writing and ensure a good level of integration and coherence in applying theories. Please work on, and ensure an excellent level of criticality, coherence, and flow of your report. This will require effective discussion and clarity.
Please note that a significant amount of the marks is awarded based on wider reading, critical and logical presentation, quality of argument, referencing, academic integrity and academic writing conventions. Please see Assessment Criteria on the Moodle.
Reassessment
The reassessment will be a resubmission of this report, with tracked changes made in response to the feedback given. The date for Reassessment is 30th May 2020.
The Learning Outcomes assessed by this assessment are:
Knowledge
1. Demonstrate an understanding of different markets and sources of finance; and the role of budgeting in an organisation.
2. Be able to assess budgets based financial data to support organisational objectives (CMI Los 2).
Thinking skills
3. Analyse the information contained in a company’s annual report; and appraise finance and investment decision.
Skills for life and work (general skills)
4. ...
Academic Year 201920Assessment GuideTerm .docxSALU18
Academic Year 2019/20
Assessment Guide
Term 2 20th January 2020 - 08th April 2020
Module Leader
Name: Dr Lazarus T. Mabvira
Email: [email protected]
Room: US2.33
Student Hours: Monday 15-1700hrs
Wednesday 14-1600hrs
Other Tutors
Kwabena AGYEMANG-BADU
Igbekele OSINUBI
Aini SHAHAR
Hatem ELFEITURI
Nurat AJIBADE
Assessment
Individual Coursework
10th April 2020 @ 2359hrs
This assignment accounts for 50% of the module marks.
Your Task:
The Fleet Highlands Café is a company that prepares meals for tourists and citizens in its kitchen located next to the local airport. The company’s planning and actual budgets for March appears below:
The Fleet Highlands Café
Planning and actual budgets for the month ended March 31, 2019
PLANNING ACTUAL
Budgeted meals quantity (q)20 000 18 000
Revenues (£5.00q) £100 000 £90 000
Expenses:
Raw material (£2.50q) 50 000 45 000
Wages and salaries (£5 500+£0.25q) 10 500 10 000
Utilities (£2 500 + £0.05q) 3 500 3 400
Facility rent 5 000 5 500
Insurance 2 800 3 200
Fuel 2 500 2 800
Net Operating Income£25 700 £20 100
Required:
a) What is the objective of preparing a budget for Fleet Highlands Café? (10 marks)
b) Prepare a report showing the company’s revenue and spending variance for March? (20 marks)
c) Which variances should be of concern to management? Explain (40 marks)
d) Advise the Fleet Highlands Café on what they need to do to maintain their profitability and sustainability going forward. (20 marks)
The word count for this assignment is 1,500 words and will not include the title page, executive summary, contents page or bibliography.
It is important that you show knowledge of key debates within the wider literature. Also, it is strongly advised that you are critical in your writing and ensure a good level of integration and coherence in applying theories. Please work on, and ensure an excellent level of criticality, coherence, and flow of your report. This will require effective discussion and clarity.
Please note that a significant amount of the marks is awarded based on wider reading, critical and logical presentation, quality of argument, referencing, academic integrity and academic writing conventions. Please see Assessment Criteria on the Moodle.
Reassessment
The reassessment will be a resubmission of this report, with tracked changes made in response to the feedback given. The date for Reassessment is 30th May 2020.
The Learning Outcomes assessed by this assessment are:
Knowledge
1. Demonstrate an understanding of different markets and sources of finance; and the role of budgeting in an organisation.
2. Be able to assess budgets based financial data to support organisational objectives (CMI Los 2).
Thinking skills
3. Analyse the information contained in a company’s annual report; and appraise finance and investment decision.
Skills for life and work (general skills)
4..
Problem 3 15 pointsThe following items were taken from the po.docxelishaoatway
Problem 3: 15% points:
The following items were taken from the post adjusted trial balance of Flop Company. (All balances are normal.)
Mortgage payable $ 1,443 Accumulated depreciation 3,655
Prepaid expenses 880 Accounts payable 1,200
Equipment 11,000 Notes payable after 2016 1,444
Long-term investments 1,100 Flop’s capital 10,480
Short-term investments 1,756 Accounts receivable 2,690
Notes payable in 2015 1,000 Inventories 2,100
Cash 1,696 Service Revenue 9,000
Rent Expense 1,000 Wages Expense 5,000
Utilities Expense 1,000
Instructions: Prepare a classified balance sheet in good form as of December 31, 2014.
Problem 4: 10% points:
Prepare journal entries to record the following transactions entered into by Flip Company:
2012
June 1 Accepted a $10,000, 12%, 1-year note from Flop as full payment on her account.
Nov. 1 Sold merchandise on account to Flap, Inc. for $12,000, terms 2/10, n/30.
Nov. 5 Flap, Inc. returned merchandise worth $500.
Nov. 9 Received payment in full from Flap, Inc.
Dec. 31 Accrued interest on Flop's note.
2013
June 1 Flop honored her promissory note by sending the face amount plus interest. No interest has been accrued in 2013
Problem 5: 10% points:
Flip Company purchased equipment on July 1, 2011 for $90,000. It is estimated that the equipment will have a $5,000 salvage value at the end of its 5-year useful life. It is also estimated that the equipment will produce 125,000 units over its 5-year life.
Instructions
Answer the following independent questions.
1. Compute the amount of depreciation expense for the year ended December 31, 2011, using the straight-line method of depreciation.
2. If 14,000 units of product are produced in 2011 and 26,000 units are produced in 2012, what is the book value of the equipment at December 31, 2012? The company uses the units-of-activity depreciation method.
3. If the company uses the double-declining-balance method of depreciation, what is the balance of the Accumulated Depreciation—Equipment account at December 31, 2013?
Problem 6: 10% points:
Flip earns a salary of $7,500 per month during the year. FICA taxes are 8% on the first $100,000 of gross earnings. Federal unemployment insurance taxes are 6.2% of the first $7,000; however, a credit is allowed equal to the state unemployment insurance taxes of 5.4% on the $7,000. During the year, $25,600 was withheld for federal income taxes and $5,700 was withheld for state income taxes.
Instructions
(a) Prepare a journal entry summarizing the payment of Flip’s total salary during the year.
(b) Prepare a journal entry summarizing the employer payroll tax expense on Flip’s salary for the year.
(c) Determine the cost of employing Flip for the year.
MBA Management Report (BU7757) Supervisor’s Handbook - Steve Page
Department of
Business, Strategy & Entrepreneurship
Module Handbook 2013 - 2014
Module Code: BU7757
Module Title: MBA Management Project
Tutor: Steve PageAbstract
This guide addresses two p.
Course Syllabus
Prerequisites
ACC 206
Course Description
Covers the corporate balance sheet and its related problems. Balance sheet items examined in detail explaining the theory behind various methods of application to accounts: cash, temporary investments, receivables, inventories, plant and intangible assets, and long-term investments.
Course Design
This course has been designed for the individual student. That does not mean that students cannot collaborate and work on assignments as teams or groups. Indeed, collaborative efforts should raise the level of learning synergy as one student’s instructional efforts reinforce that individuals learning experience. However, the final measure of learning will be conducted on an individual basis and by the performance of that individual in addressing classroom activity, course assignments, and a final course reflective paper.
The learning experience will consist of the following efforts: reading of the text and articles that may be assigned, discussion of text material and article content, assigned homework problems for each chapter being studied, a weekly case or problem, quizzes, and a course Reflective Paper. The Reflective Paper should demonstrate understanding of the readings as well as the implications of new knowledge.
Reading the text will be the primary source of formal knowledge for each student. A student will be expected to read each chapter as sequenced through the course. In doing so that student will be measured on how well the subject matter is understood, how adept that student is at recognizing situations in which the subject matter is at hand, translating the recognition into a useful application of the knowledge, and use the knowledge application to solve a problem or find a solution. The student will also be expected to defend the chosen approach towards problem solving by referencing text and classroom materials and to defend the rejection of alternatives that may have warranted consideration.
Homework assignments will be the routine measuring of a student’s ability to apply specific learned knowledge to a formal and structure situation with the end result being an answer that is measurable in a quantitative manner. Each assignment will have the objective to testing the student on the composite knowledge presented in the respective chapter. It is expected that this routine will install a sense of process discipline in each student that will guide the problem solving process.
Accounting is a strict discipline of numbers that must conform to a predefined code established by The AICPA, FASB, SEC, and other government and private boards and agencies. Accounting is governed by Generally Accepted Accounting Principles (GAAP). It has been reasoned that the best method for measuring understanding is with problem solving. Hence students will be encouraged to do self-testing problems from each chapter to ensure their learning of the course material.
Study and review the concept review.
GANNON UNIVERSITY THE DAHLKEMPER SCHOOL OF BUSINESS .docxAASTHA76
:
GANNON UNIVERSITY
THE DAHLKEMPER SCHOOL OF BUSINESS
GMBA 501-X1 Financial Accounting (3 Credits)
SPRING 2019
Instructor: Terry S. Holmes, J.D., M.B.A.
Office: Virtual & CBI 320
Office Phone: 814-871-7873
Email: [email protected]
Office Hours: Virtual (9:30 – 10:30 PM Wednesdays & by appointment) & Tuesday 4:20 P.M.-5:20 P.M. &
Wednesday 8:30 A.M.-1:30 P.M.
If my door is open, you are welcome to stop in!
Course Objectives: The overarching goal of this course is to introduce you, the student, to financial statements,
their relevance and how accounting events affect them. You will learn how to think more effectively about
business transactions. Specifically, you will learn how to explain how a given business event will affect the
income statement, balance sheet, and statement of cash flows. This thought process will help you learn how
your decisions as a manager will affect the business organization and allow you to communicate more
effectively with other business people.
Specific course objectives are attained by reading assignments, homework and case analysis and are
more measured by examinations, specific case analysis assignments, and participation. The following course
objectives will equip you with the tools necessary to demonstrate the following:
1. Use the basic accounting equation and demonstrate how it applies to the four basic financial
statements and the business events affecting them
2. Discuss the process used in recording accounting events and the various methods used to measure
them
3. Identify and describe the basic components of an annual report
4. Recognize the private and public bodies that regulate accounting and their role in the profession
5. Read financial statements and make meaningful comparisons between companies and between
accounting periods using ratio analysis
6. Understand the accounting treatment for different types of businesses and different types of stock
7. Comprehend the impact of cash flows on a company’s financial position
Course Requirements:
1) Students are expected to read all assigned materials from the text and complete of all assignments
from the text website. Also, students are expected to participate in assigned discussion boards with
proper business communication.
2) Grading Policy. Grades are based upon the total points earned.
mailto:[email protected]
:
Graded Activities
Grade Distribution
Exams 300 60%
Points Grade
Project 100 15%
630-650 A+
Homework (Connect) 120 19%
604-629 A
Discussion Assignments 70 11%
585-603 A-
Learning Assignments 60 9%
565-584 B+
TOTAL 500 100%
539-564 B
520-538 B-
500-519 C+
455-499 C
0-454 F
3) Required Text
Financial Accounting with Connect Plus w/LearnSmart, 4th Edition
J. David Spiceland, UNIV OF MEMPHIS
Wayne M Thomas, UNIV OF OKLAHOMA-NORMAN
Don Herrmann, Oklahoma State Un.
1ACC 201 Essentials of Accounting Accounting For Entreprene.docxfelicidaddinwoodie
1
ACC 201: Essentials of Accounting Accounting For EntrepreneursSpring 2016: Course Description
Accounting is a set of activities that translates day to day business transactions into quantifiable information useful for decision makers. Financial accounting focuses on outside decision makers such as investors, creditors, customers, suppliers and produces financial statements in the form of balance sheet, income statement and cash-flow statement. In contrast, managerial accounting focuses on inside decision makers, namely managers, and provides concepts beyond the financial statements to enhance managerial decisions.
An entrepreneur is both an outsider (investor) and insider (manager). As such, an entrepreneurial context is a good platform to learn both financial and managerial accounting. Accordingly, in this course, you will be required to form your own organization to meet a need in the market place that is in line with your personal desires and assets. The financial and managerial accounting principles you learn in this course will help you make better decisions and prepare a sound business plan of your entrepreneurial idea.
Accounting is also the language of business. In this role, it provides the entrepreneur the language to communicate between the branches of business be it finance, marketing, operations or management. This is why I have sub-titled this course as: Accounting for Entrepreneurs. Learning Objectives:
1. To identify a business idea in line with your ‘DNA’
2. To estimate and enhance the net cash flow of your organization
3. To learn accounting concepts that facilitate managerial decisions: IV, BEP, NPV, IRR, Tax Analysis and Optimal Financing
4. To understand the nature of balance sheet, income statement and cash flow statement
5. To prepare financial statements through the double entry process
6. To calculate and interpret ROI and the three DuPont Ratios
7. To prepare a business plan
8. To develop Excel skills Text Book / Clicker:
There is no required textbook for this course. All course-relevant materials will be posted on the blackboard
For those who like to be able to refer a book, I recommend: Financial and Managerial Accounting, Information for Decisions, by Wild, Larson and Chiappetta. McGraw Hill Irwin; the latest is the fifth edition but any earlier edition would be sufficient and cheaper.
You are required however to purchase any basic clicker which is available in the University Bookstore. Example: Response Card NXT Course Grade: Lecture Notes 10Clicker Questions 10 Homework 10Graded Lecture Notes 10Graded Homework 10Quizzes 20Business Plan 30Total 100Extra Credits / Debits
?Course Structure:
Each Tuesday’s class will introduce an accounting concept required to answer an entrepreneur’s question. Given that there is no required text for this course, it is very important that you come to this class with your laptop and take good notes. At the end of e ...
Internet Explorer 6 is no longer supported. Please use a newer bro.docxmariuse18nolet
Internet Explorer 6 is no longer supported. Please use a newer browser.
Internet Explorer 7 is no longer supported. Please consider a newer browser.
Concourse works best with JavaScript enabled.
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CMIT 451 6380 Implementing Cisco IP Routing (2162)
University of Maryland University College • Adelphi • Syllabus •
CMIT 451 6380 Implementing Cisco IP Routing (2162) CMIT-451
· Spring 2016
· Section 6380
· 3 Credits
· 01/11/2016 to 03/06/2016
Faculty Contact
Robert Chubbuck [email protected]
Course Description
Designed to help students prepare for the Cisco 300-101 ROUTE [Implementing Cisco IP Routing] Exams.) Prerequisite: CMIT 350. A comprehensive study of the implementation of a routed network using Cisco Systems Technologies. The goal is to use advanced IP routing and scalability solutions to increase the number of routers and sites without redesigning the LAN or WAN. Topics include configuration of secure routing solutions, configuration and troubleshooting of various routed environments (access, distributed, and core), and management of access and control. Students may receive credit for only one of the following: CMIT 451 or CMIT 499E.
Course Introduction
This course covers the requirements for one of the qualifying exams for the Cisco Certified Network Professional (CCNP), Cisco Certified Internetwork Professional (CCIP), and Cisco Certified Design Professional (CCDP) certifications.
Projects include configuring and implementing EIGRP, OSPF, and BGP routing protocols, implementing teleworking support services, configuring basic broadband connections, and using GRE tunnels for implementing VPNs.
UMUC does not guarantee that by completing this course you will pass the exam, nor does it provide the exam to you. The cost of the exam is not included in registration fees for the course. Registration for the exam can be done online at www.prometric.com or www.vue.com
Course Outcomes
After completing this course, students should be able to
· analyze network requirements to determine appropriate routing solutions for an organization's needs
· develop valid and reliable implementation, verification, and proactive monitoring plans based on industry standards
· configure and implement appropriate routing solutions that are scalable and secure
Course Materials
Click to access your course materials information
Class Guidelines
Students with Questions or Concerns
If you have questions related to the course content or any of the graded deliverables, contact me. For questions and concerns related to advising, e-mail [email protected] or call 301-985-7000 (toll-free: 800-888-8682).
For other questions and concerns, you can contact your academic director by writing to [email protected] or calling (240) 684-2882. Be sure to mention the course name, course number, and your section number in the subject field of your e-mail. Your e-mail will be treated confidentially.
Writing and Research
Effective w.
Biological screening of herbal drugs: Introduction and Need for
Phyto-Pharmacological Screening, New Strategies for evaluating
Natural Products, In vitro evaluation techniques for Antioxidants, Antimicrobial and Anticancer drugs. In vivo evaluation techniques
for Anti-inflammatory, Antiulcer, Anticancer, Wound healing, Antidiabetic, Hepatoprotective, Cardio protective, Diuretics and
Antifertility, Toxicity studies as per OECD guidelines
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.
The Roman Empire A Historical Colossus.pdfkaushalkr1407
The Roman Empire, a vast and enduring power, stands as one of history's most remarkable civilizations, leaving an indelible imprint on the world. It emerged from the Roman Republic, transitioning into an imperial powerhouse under the leadership of Augustus Caesar in 27 BCE. This transformation marked the beginning of an era defined by unprecedented territorial expansion, architectural marvels, and profound cultural influence.
The empire's roots lie in the city of Rome, founded, according to legend, by Romulus in 753 BCE. Over centuries, Rome evolved from a small settlement to a formidable republic, characterized by a complex political system with elected officials and checks on power. However, internal strife, class conflicts, and military ambitions paved the way for the end of the Republic. Julius Caesar’s dictatorship and subsequent assassination in 44 BCE created a power vacuum, leading to a civil war. Octavian, later Augustus, emerged victorious, heralding the Roman Empire’s birth.
Under Augustus, the empire experienced the Pax Romana, a 200-year period of relative peace and stability. Augustus reformed the military, established efficient administrative systems, and initiated grand construction projects. The empire's borders expanded, encompassing territories from Britain to Egypt and from Spain to the Euphrates. Roman legions, renowned for their discipline and engineering prowess, secured and maintained these vast territories, building roads, fortifications, and cities that facilitated control and integration.
The Roman Empire’s society was hierarchical, with a rigid class system. At the top were the patricians, wealthy elites who held significant political power. Below them were the plebeians, free citizens with limited political influence, and the vast numbers of slaves who formed the backbone of the economy. The family unit was central, governed by the paterfamilias, the male head who held absolute authority.
Culturally, the Romans were eclectic, absorbing and adapting elements from the civilizations they encountered, particularly the Greeks. Roman art, literature, and philosophy reflected this synthesis, creating a rich cultural tapestry. Latin, the Roman language, became the lingua franca of the Western world, influencing numerous modern languages.
Roman architecture and engineering achievements were monumental. They perfected the arch, vault, and dome, constructing enduring structures like the Colosseum, Pantheon, and aqueducts. These engineering marvels not only showcased Roman ingenuity but also served practical purposes, from public entertainment to water supply.
Embracing GenAI - A Strategic ImperativePeter Windle
Artificial Intelligence (AI) technologies such as Generative AI, Image Generators and Large Language Models have had a dramatic impact on teaching, learning and assessment over the past 18 months. The most immediate threat AI posed was to Academic Integrity with Higher Education Institutes (HEIs) focusing their efforts on combating the use of GenAI in assessment. Guidelines were developed for staff and students, policies put in place too. Innovative educators have forged paths in the use of Generative AI for teaching, learning and assessments leading to pockets of transformation springing up across HEIs, often with little or no top-down guidance, support or direction.
This Gasta posits a strategic approach to integrating AI into HEIs to prepare staff, students and the curriculum for an evolving world and workplace. We will highlight the advantages of working with these technologies beyond the realm of teaching, learning and assessment by considering prompt engineering skills, industry impact, curriculum changes, and the need for staff upskilling. In contrast, not engaging strategically with Generative AI poses risks, including falling behind peers, missed opportunities and failing to ensure our graduates remain employable. The rapid evolution of AI technologies necessitates a proactive and strategic approach if we are to remain relevant.
Welcome to TechSoup New Member Orientation and Q&A (May 2024).pdfTechSoup
In this webinar you will learn how your organization can access TechSoup's wide variety of product discount and donation programs. From hardware to software, we'll give you a tour of the tools available to help your nonprofit with productivity, collaboration, financial management, donor tracking, security, and more.
Honest Reviews of Tim Han LMA Course Program.pptxtimhan337
Personal development courses are widely available today, with each one promising life-changing outcomes. Tim Han’s Life Mastery Achievers (LMA) Course has drawn a lot of interest. In addition to offering my frank assessment of Success Insider’s LMA Course, this piece examines the course’s effects via a variety of Tim Han LMA course reviews and Success Insider comments.
A Strategic Approach: GenAI in EducationPeter Windle
Artificial Intelligence (AI) technologies such as Generative AI, Image Generators and Large Language Models have had a dramatic impact on teaching, learning and assessment over the past 18 months. The most immediate threat AI posed was to Academic Integrity with Higher Education Institutes (HEIs) focusing their efforts on combating the use of GenAI in assessment. Guidelines were developed for staff and students, policies put in place too. Innovative educators have forged paths in the use of Generative AI for teaching, learning and assessments leading to pockets of transformation springing up across HEIs, often with little or no top-down guidance, support or direction.
This Gasta posits a strategic approach to integrating AI into HEIs to prepare staff, students and the curriculum for an evolving world and workplace. We will highlight the advantages of working with these technologies beyond the realm of teaching, learning and assessment by considering prompt engineering skills, industry impact, curriculum changes, and the need for staff upskilling. In contrast, not engaging strategically with Generative AI poses risks, including falling behind peers, missed opportunities and failing to ensure our graduates remain employable. The rapid evolution of AI technologies necessitates a proactive and strategic approach if we are to remain relevant.
Model Attribute Check Company Auto PropertyCeline George
In Odoo, the multi-company feature allows you to manage multiple companies within a single Odoo database instance. Each company can have its own configurations while still sharing common resources such as products, customers, and suppliers.
2. Advanced Accounting, ACCT 311
Queens College - Department of Accounting & Information Systems
Syllabus —
from the textbook publisher. It is expected that you attempt to answer all the problems assigned
at the end of each chapter. Students should be prepared to discuss the problems assigned for each
class session. Homework is counted toward your grade. Print before you submit your
homework in Connect. Bring COPY TO CLASS for review and discussion. Assignments are
subject to change during the course of the semester. LATE HOMEWORK WILL NOT BE
ACCEPTED. CONNECT HAS DEADLINES WHICH MUST BE MET. Time permitting;
homework solutions will be reviewed in class. All ‘passing’ homework assignments are
combined toward the following 10% homework grade component. Passing grade for homework
assignment purposes only is 55 in Connect. A student may OMIT or FAIL a maximum of TWO
homework assignments in the semester without affecting the 10% homework grade.
Class Participation: Students are expected to complete assigned readings before class and be
able to respond to questions on that day’s material. In addition, students are expected to
participate in solving homework problems in class. Finally, you will be judged by the
contribution you make to class discussion. Class participation is an important element of the
learning process and will count toward your grade: YOU DO NEED TO BE HERE (BUT note
that you do not need to have correct answers in class; good preparation, questions and comments
are what is expected).
Annual Report Project: Students will gain familiarity with the form and content of financial
statements, footnotes and other supplementary material filed with the Securities and Exchange
Commission. Working in small groups, students will submit answers to questions associated with
the annual report (Form 10-K) of a public corporation.
Grading: Midterm [Quizzes through Connect ADD to exam grade] 40%
Homework [MUST be submitted on time for credit] 10%
Annual Report Project 5%
Class Participation 5%
Final Exam [Quizzes through Connect ADD to exam grade] 40%
Total 100%
Exams and Quizzes: Two exams are given during the semester. Quizzes in CONNECT have
deadlines similar to homeworks. There are no makeups for quizzes. Unless otherwise told, you
are responsible for all material in each chapter as well as everything covered in class. Exams may
consist of a combination of numerical problem solving, worksheet preparation and accounting
theory questions. The format may be multiple choice or you may be required to show your work
and solution.
THERE WILL BE NO MAKE UP EXAMS GIVEN. Missed exams will receive a failing grade.
Incomplete will be given as a grade only when a student has been passing the course and has not
completed all requirements for a valid reason.
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3. Advanced Accounting, ACCT 311
Queens College - Department of Accounting & Information Systems
Syllabus —
Date Chapter Description (Subject to Change)
Homework assignments are ONLINE, in Connect, and will be checked and graded by
Connect, which MUST BE purchased from the textbook publisher. Links are in Bb.
Week 1 Introduction, Chapter 1 The Equity Method of Accounting for Investments
Learning Objectives- Reporting of investments in corporate equity securities; application of the
equity method; excess of investment cost over book value acquired; elimination of unrealized
profits in inventory; fair-value reporting option for equity method investments.
Chapter 1 The Equity Method of Accounting for Investments
.
Week 2 & 3 Chapter 2, Consolidation of Financial Information Learning Objectives- The
consolidation process; financial reporting for business combinations; procedures for consolidating
financial information; acquisition-date fair-value allocations (additional issues); convergence
between U.S. and International Accounting Standards.
.
Chapter 2, Consolidation of Financial Information
. **CH 1/ 2 QUIZ DUE 9/13/12 **
Week 4 Chapter 3, Consolidations – Subsequent to the Date of Acquisition Learning
Objectives- Investment accounting by the acquiring company; subsequent consolidation:
investments by the equity method; testing for goodwill impairment; comparison with
international accounting standards; push-down accounting.
Chapter 3, Consolidations – Subsequent to the Date of Acquisition
.
Chapter 3, Consolidations – Subsequent to the Date of Acquisition
Problems concluding….
Week 5 Chapter 4, Consolidated Financial Statements and Outside Ownership
Learning Objectives- Consolidated financial reporting with noncontrolling interest; allocating the
subsidiary’s net income to the parent and the noncontrolling interests; consolidation under
acquisition method; revenue and expense for mid-year acquisitions; step acquisitions; reporting
with a noncontrolling interest.
.
Week 5 Chapter 4, Consolidated Financial Statements and Outside Ownership
. **CH 3 / 4 QUIZ DUE 10/16/12 **
Week 6 Chapter 5, Consolidated Financial Statements--Intra-Entity Asset
Transactions Learning Objectives- Intra-Entity inventory transactions; intra-entity land
transactions; intra-entity transfer of depreciable assets.
.
Chapter 5, Consolidated Financial Statements--Intra-Entity Asset
Transactions
.
Week 7- Chapter 6, Variable Interest Entities, Intra-Entity Debt, Consolidated CF &
Other Issues Learning Objectives- Consolidation of variable interest entities; intra-entity debt
transactions; subsidiary preferred stock; subsidiary stock transactions.
MIDTERM Exam (Chapters 1, 2, 3, 4 & 5) – Tuesday, 10/23/12
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4. Advanced Accounting, ACCT 311
Queens College - Department of Accounting & Information Systems
Syllabus —
Week 8 Chapter 6, Variable Interest Entities, Intra-Entity Debt, Consolidated CF &
Other Issues .
Week 8 Chapter 8, Segment and Interim Reporting Learning Objectives- Operating
segments; operating segment disclosures; IFRS segment reporting; Interim reporting disclosures.
Week 9 Chapter 8, Segment and Interim Reporting
.
ANNUAL REPORT PROJECT – IN CLASS Thursday 11/8/12 –
no make-ups!
Week 9 Chapter 14, Partnerships: Formation and Operation Learning Objectives-
Partnership accounting—capital accounts; accounting for partnership dissolution.
Week 10 Chapter 14, Partnerships: Formation and Operation
.
Chapter 15, Partnerships: Termination and Liquidation Learning
Objectives- Schedule of Liquidation; deficit capital balance—contribution by partner, loss to
remaining partners; preliminary distribution of partnership assets.
Week 11 Chapter 15, Partnerships: Termination and Liquidation
.
Week 12 Chapter 9: Foreign Exchange Transactions and Hedging Foreign Exchange
Risk Learning Objectives- Foreign exchange rates; spot and forward rates, option contracts,
foreign currency transactions, hedges of foreign exchange risk.
.
Week 14 Chapter 10: Translation of Foreign Currency Financial Statements
Learning Objectives- Exchange rates used in translation; translation methods—current rate,
temporal method; translation adjustment; hedging balance sheet exposure; consolidation of a
foreign subsidiary. {subject to change}
Dec 20 approximate date FINAL EXAM (Chapters 6, 8, 14, 15, FOREIGN EXCH.)
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