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ACC 544 Week 1 Individual Assignment Recommendation Brief for an Internal Accountant
ACC 544 Week 2 Individual Assignment Justification for an Internal Control System
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ACC 544 Week 1 Individual Assignment Recommendation Brief for an Internal Accountant
ACC 544 Week 2 Individual Assignment Justification for an Internal Control System
FIN 515 Effective Communication/tutorialrank.comjonhson216
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FIN 515 Week 2 Project Financial Statement Analysis (Nike)
FIN 515 Week 3 Project Financial Statement Analysis (Nike)
FIN 515 Week 6 Project Calculating the Weighted Average Cost of Capital (Nike)
FIN 515 Week 7 Project Capital Budgeting Analysis (Nike)
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This Tutorial contains 2 Different Course Project
ACCT 551 Course Project (Notes to Financial Statement)
For more course tutorials visit
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This Tutorial contains 2 Different Course Project
ACCT 551 Course Project (Notes to Financial Statement)
FIN 515 NERD Inspiring Innovation--fin515nerd.comshanaabe
FOR MORE CLASSES VISIT
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FIN 515 Week 2 Project Financial Statement Analysis (Nike)
FIN 515 Week 3 Project Financial Statement Analysis (Nike)
FIN 515 Week 6 Project Calculating the Weighted Average Cost of Capital (Nike)
FIN 515 Week 7 Project Capital Budgeting Analysis
Trusts have been advised to be “careful” when buying picture archiving and communication systems and radiology information systems from framework deals. Tony Corkett, Health Director at Amor Group explains some of the potential pitfalls to watch out for.
With around 80% of picture archiving and communication systems (PACS) and radiology information system (RIS) contracts due to expire over the next three years, NHS Trusts need to act now to ensure they select the best option.
Defence Procurement - Theory vs PracticeRaj Narayan
This article, presented at a seminar by CII on Make in India for the Indian Air Force in May,2017, examines in detail the various clauses in the Defence procurement manual and their actual implementation, with a few useful solutions suggested by the author.
Fin 515 Education Organization / snaptutorial.comBaileya98
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FIN 515 Week 2 Project Financial Statement Analysis (Nike)
FIN 515 Week 3 Project Financial Statement Analysis (Nike)
FIN 515 Week 6 Project Calculating the Weighted Average Cost of Capital (Nike)
For more course tutorials visit
www.newtonhelp.com
FIN 515 Week 2 Project Financial Statement Analysis (Nike)
FIN 515 Week 3 Project Financial Statement Analysis (Nike)
FIN 515 Week 6 Project Calculating the Weighted Average Cost of Capital (Nike)
FIN 515 Effective Communication/tutorialrank.comjonhson216
For more course tutorials visit
www.tutorialrank.com
FIN 515 Week 2 Project Financial Statement Analysis (Nike)
FIN 515 Week 3 Project Financial Statement Analysis (Nike)
FIN 515 Week 6 Project Calculating the Weighted Average Cost of Capital (Nike)
FIN 515 Week 7 Project Capital Budgeting Analysis (Nike)
For more course tutorials visit
www.newtonhelp.com
This Tutorial contains 2 Different Course Project
ACCT 551 Course Project (Notes to Financial Statement)
For more course tutorials visit
www.newtonhelp.com
This Tutorial contains 2 Different Course Project
ACCT 551 Course Project (Notes to Financial Statement)
FIN 515 NERD Inspiring Innovation--fin515nerd.comshanaabe
FOR MORE CLASSES VISIT
www.fin515nerd.com
FIN 515 Week 2 Project Financial Statement Analysis (Nike)
FIN 515 Week 3 Project Financial Statement Analysis (Nike)
FIN 515 Week 6 Project Calculating the Weighted Average Cost of Capital (Nike)
FIN 515 Week 7 Project Capital Budgeting Analysis
Trusts have been advised to be “careful” when buying picture archiving and communication systems and radiology information systems from framework deals. Tony Corkett, Health Director at Amor Group explains some of the potential pitfalls to watch out for.
With around 80% of picture archiving and communication systems (PACS) and radiology information system (RIS) contracts due to expire over the next three years, NHS Trusts need to act now to ensure they select the best option.
Defence Procurement - Theory vs PracticeRaj Narayan
This article, presented at a seminar by CII on Make in India for the Indian Air Force in May,2017, examines in detail the various clauses in the Defence procurement manual and their actual implementation, with a few useful solutions suggested by the author.
Fin 515 Education Organization / snaptutorial.comBaileya98
For more classes visit
www.snaptutorial.com
FIN 515 Week 2 Project Financial Statement Analysis (Nike)
FIN 515 Week 3 Project Financial Statement Analysis (Nike)
FIN 515 Week 6 Project Calculating the Weighted Average Cost of Capital (Nike)
For more course tutorials visit
www.newtonhelp.com
FIN 515 Week 2 Project Financial Statement Analysis (Nike)
FIN 515 Week 3 Project Financial Statement Analysis (Nike)
FIN 515 Week 6 Project Calculating the Weighted Average Cost of Capital (Nike)
FIN 515 Perfect Education/newtonhelp.combellflower163
For more course tutorials visit
www.newtonhelp.com
FIN 515 Week 2 Project Financial Statement Analysis (Nike)
FIN 515 Week 3 Project Financial Statement Analysis (Nike)
FIN 515 Week 6 Project Calculating the Weighted Average Cost of Capital (Nike)
FIN 515 Become Exceptional/newtonhelp.combellflower142
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FIN 515 Week 2 Project Financial Statement Analysis (Nike)
FIN 515 Week 3 Project Financial Statement Analysis (Nike)
FIN 515 Week 6 Project Calculating the Weighted Average Cost of Capital (Nike)
FIN 515 Week 7 Project Capital Budgeting Analysis (Nike)
Ac 501 Enthusiastic Study/snaptutorial.comGeorgeDixon32
E2-7 (Assumptions, Principles, and Constraints): Presented below are the assumptions, principles, and constraints used in this chapter.
Economic entity assumption 5.Historical-cost principle 9. Materiality
Going-concern assumption 6.Matching principle 10. Industry practices
Monetary unit assumption 7. Full disclosure principle 11. Conservatism
Periodicity assumption 8. Cost-benefit relationship
Instructions
Ac 501 Success Begins / snaptutorial.comRobinsono02
E2-7 (Assumptions, Principles, and Constraints): Presented below are the assumptions, principles, and constraints used in this chapter.
Economic entity assumption 5.Historical-cost principle 9. Materiality
Going-concern assumption 6.Matching principle 10. Industry practices
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.
Instructions for Submissions thorugh G- Classroom.pptxJheel Barad
This presentation provides a briefing on how to upload submissions and documents in Google Classroom. It was prepared as part of an orientation for new Sainik School in-service teacher trainees. As a training officer, my goal is to ensure that you are comfortable and proficient with this essential tool for managing assignments and fostering student engagement.
Introduction to AI for Nonprofits with Tapp NetworkTechSoup
Dive into the world of AI! Experts Jon Hill and Tareq Monaur will guide you through AI's role in enhancing nonprofit websites and basic marketing strategies, making it easy to understand and apply.
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.
2024.06.01 Introducing a competency framework for languag learning materials ...Sandy Millin
http://sandymillin.wordpress.com/iateflwebinar2024
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.
Knowledge and skills frameworks, generally called competency frameworks, for ELT teachers, trainers and managers have existed for a few years now. However, until I created one for my MA dissertation, there wasn’t one drawing together what we need to know and do to be able to effectively produce language learning materials.
This webinar will introduce you to my framework, highlighting the key competencies I identified from my research. It will also show how anybody involved in language teaching (any language, not just English!), teacher training, managing schools or developing language learning materials can benefit from using the framework.
Acetabularia Information For Class 9 .docxvaibhavrinwa19
Acetabularia acetabulum is a single-celled green alga that in its vegetative state is morphologically differentiated into a basal rhizoid and an axially elongated stalk, which bears whorls of branching hairs. The single diploid nucleus resides in the rhizoid.
Palestine last event orientationfvgnh .pptxRaedMohamed3
An EFL lesson about the current events in Palestine. It is intended to be for intermediate students who wish to increase their listening skills through a short lesson in power point.
1. ACCT 551 Course Project (Notes to Financial
Statement) (2 Project)
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ACCT 551 Course Project (Notes to Financial Statement)
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ACCT 551 Final Exam Set 1
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Question 1. (TCO C) Which characteristic is not possessed by intangible
assets?
Physical existence
2. Short-lived
Result in future benefits
Expensed over current and/or future years
Question 2. (TCO C) Which intangible assets are amortized?
Limited Life Indefinite Life
Question 3. (TCO C) Which of the following is often reported as an
extraordinary item?
Amortization expense
Impairment losses for intangible assets other than goodwill
Impairment losses on goodwill
None of the above
Question 4. (TCO D) Which of the following is a current liability?
A long-term debt maturing currently, which is to be paid with cash
in a sinking fund
A long-term debt maturing currently, which is to be retired with
proceeds from a new debt issue
A long-term debt maturing currently, which is to be converted into
common stock
A long-term debt maturing currently, which is to be paid with
current assets
Question 5. (TCO D) Jeff Beck is a farmer who owns land that borders
on the right-of-way of the Northern Railroad. On August 10, 2010, due
to the admitted negligence of the railroad, hay on the farm was set on
fire and burned. Beck had had a dispute with the railroad for several
years concerning the
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3. ACCT 551 Final Exam Set 2
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Question 1. 1. (TCO C) Which characteristic is not possessed by
intangible assets? (Points : 5)
Physical existence
Short-lived
Result in future benefits
Expensed over current and/or future years
Question 2. 2. (TCO C) One factor that is not considered in
determining the useful life of an intangible asset is (Points : 5)
salvage value.
provisions for renewal or extension.
legal life.
expected actions of competitors.
Question 3. 3. (TCO C) Intangible assets are reported on the balance
sheet (Points : 5)
with an accumulated depreciation account.
in the property, plant, and equipment section.
4. separately from other assets.
None of the above
Question 4. 4. (TCO D) Which of the following is a current liability?
(Points : 5)
A long-term debt maturing currently, which is to be paid with cash
in a sinking fund
A long-term debt maturing currently, which is to be retired with
proceeds from
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ACCT 551 Midterm Exam Set 1
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Question 1. 1. (TCO C) Which characteristic is not possessed by
intangible assets? (Points : 5)
Physical existence
Short-lived
Result in future benefits
Expensed over current and/or future years
5. Question 2. 2. (TCO C) One factor that is not considered in
determining the useful life of an intangible asset is (Points : 5)
salvage value.
provisions for renewal or extension.
legal life.
expected actions of competitors.
Question 3. 3. (TCO C) Intangible assets are reported on the balance
sheet (Points : 5)
with an accumulated depreciation account.
in the property, plant, and equipment section.
separately from other assets.
None of the above
Question 4. 4. (TCO D) Which of the following is a current liability?
(Points : 5)
A long-term debt maturing currently, which is to be paid with cash
in a sinking fund
A long-term debt maturing currently, which is to be retired with
proceeds from
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ACCT 551 Midterm Exam Set 2
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6. Question 1. (TCO C) The major problem of accounting for intangibles is
determining
Question 2. Question : (TCO C) Wriglee, Inc. went to court this year and
successfully defended its patent from infringement by a competitor. The
cost of this defense should be charged to
Question 3. Question : (TCO C) A loss on impairment of an intangible
asset is the difference between the asset’s
Question 4. Question : (TCO C) ELO Corporation purchased a patent for
$90,000 on September 1, 2008. It had a useful life of 10 years. On
January 1, 2010, ELO spent $22,000 to successfully defend the patent in
a lawsuit. ELO feels that as of that date, the remaining useful life is 5
years. What amount should be reported for patent amortization expense
for 2010?
Question 5. Question : (TCO C) General Products Company bought
Special Products Division in 2010 and appropriately recorded $500,000
of goodwill related to the purchase. On December 31, 2011, the fair
value of Special Products Division is $4,000,000 and it is carried on
General Products’ books for a total of $3,400,000,including the
goodwill. An analysis of Special Products Division’s assets indicates
that goodwill of $400,000 exists on December 31, 2011. What goodwill
impairment should be recognized by General Products in 2011?
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7. ACCT 551 Week 1 Discussion BE12-2, BE12-3,
BE12-7, BE12-6, BE 12-12, Ex 12-15
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BE12-2 makes us learn that if any legal cost is incurred to defend an
intangible assets it should be added to the book value of intangible asset
and depreciated over its remaining useful life. Book Value is
determined by subtracting amortization till the date of incurring legal
cost from the purchase price.
BE12-3 provides us repeated practice to record amortization on
intangible asset
The take away from BE12-7 is how to test goodwill for impairment. We
test goodwill for impairment by comparing the Fair Value (FV) with the
Carrying Value(CV) of the reporting unit. If FV is less than CV then we
proceed further to test goodwill for impairment.
BRIEF EXERCISE 12-7
Because the fair value of the division exceeds the carrying amount of the
assets, goodwill is not considered to be impaired. No entry is necessary.
8. BE12-6. This question helped us learn testing an intangible for
impairment. This test involves two steps Recoverability test and Fair
Value Test. In the Recoverability test we compare the Future Cash
Flows and the Carrying Amount of the intangible. Here in this question
the future cash flows of $210,000 are less than the carrying value
therefore there is an impairment. Now we apply the second test to find
the amount of impairment loss by comparing the fair value ($110,000)
with the carrying value (300,000). The impairment loss here is $190,000
( 300,000-110,000).Please note that the intangible is now reported only
at $110,000
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ACCT 551 Week 1 Homework E12-5, E12-16
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E12-5 (Correct Intangible Assets Account) As the recently appointed
auditor for William J. Bryan Corporation, you have been asked to
examine selected accounts before the 6-month financial statements of
June 30, 2014, are prepared. The controller for William J. Bryan
Corporation mentions that only one account is kept for intangible assets.
The account is shown below.
9. E12-16 (Accounting for R&D Costs) Leontyne Price Company from
time to time embarks on a research pro- gram when a special project
seems to offer possibilities.
In 2013, the company expends $325,000 on a research project, but by
the end of 2013 it is impossible to determine whether any benefit will be
derived from it.
(a) What account should be charged for the $325,000,and how should it
be shown in the financial statements?
(b) The project is completed in 2014, and a successful patent is obtained.
The R&D costs to complete the project are $110,000.
(c) In 2015, the company successfully defends the patent in extended
litigation at a cost of $47,200, thereby extending the patent life to
December 31, 2022.
(d) Additional engineering and consulting costs incurred in 2015
required to advance the design of a product to the manufacturing stage
total $60,000.
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ACCT 551 Week 2 Homework E13-11, E13-12,
P13-9
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10. E13-11 (Warranties) Sheryl Crow Equipment Company sold 500
Rollomatics during 2014 at $6,000 each. During 2014, Crow spent
$20,000 servicing the 2-year warranties that accompany the Rollomatic.
All applicable transactions are on a cash basis.
E13-12 (Premium Entries) No Doubt Company includes 1 coupon in
each box of soap powder that it packs, and 10 coupons are redeemable
for a premium (a kitchen utensil). In 2014, No Doubt Company
purchased 8,800 premiums at 80 cents each and sold 110,000 boxes of
soap powder at $3.30 per box; 44,000 coupons were presented for
redemption in 2014. It is estimated that 60% of the coupons will
eventually be presented for redemption.
P13-9 (Premium Entries and Financial Statement Presentation)
Sycamore Candy Company offers an MP3 download (seven-single
medley) as a premium for every five candy bar wrappers presented by
customers together with $2.50. The candy bars are sold by the company
to distributors for 30 cents each. The purchase price of each download
code to the company is $2.25. In addition, it costs 50 cents to distribute
each code. The results of the premium plan for the years 2014 and 2015
are as follows. (All purchases and sales are for cash.)
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ACCT 551 Week 3 Homework P14-5, P14-6,
P14-7
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11. P14-5 (Comprehensive Bond Problem) In each of the following
independent cases the company closes its books on December 31.
P14-6 (Issuance of Bonds between Interest Dates, Straight-Line,
Redemption) Presented below are
P14-7 (Entries for Life Cycle of Bonds) On April 1, 2014, Seminole
Company sold 15,000 of its 11% 15-year, $1,000 face value bonds at 97.
r cash.)
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ACCT 551 Week 4 Homework E15-2, E15-5,
E15-6
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P14-5 (Comprehensive Bond Problem) In each of the following
independent cases the company closes its books on December 31.
P14-6 (Issuance of Bonds between Interest Dates, Straight-Line,
Redemption) Presented below are
12. P14-7 (Entries for Life Cycle of Bonds) On April 1, 2014, Seminole
Company sold 15,000 of its 11% 15-year, $1,000 face value bonds at 97.
r cash.)
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ACCT 551 Week 5 Homework E15-15, E15-16
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P14-5 (Comprehensive Bond Problem) In each of the following
independent cases the company closes its books on December 31.
P14-6 (Issuance of Bonds between Interest Dates, Straight-Line,
Redemption) Presented below are
P14-7 (Entries for Life Cycle of Bonds) On April 1, 2014, Seminole
Company sold 15,000 of its 11% 15-year, $1,000 face value bonds at 97.
r cash.)
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ACCT 551 Week 6 Homework E16-6, E16-7,
E16-12, E16-22
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E16-6 (Conversion of Bonds)
On January 1, 2014, Gottlieb Corporation issued $4,000,000 of 10-year,
8% convertible debentures at 102. Interest is to be paid semiannually on
June 30 and December 31. Each $1,000 debenture can be converted into
eight shares of Gottlieb Corporation $100 par value common stock after
December 31, 2015.
E16-7 (Issuance of Bonds with Warrants)
Illiad Inc. has decided to raise additional capital by issuing $170,000
face value of bonds with a coupon rate of 10%. In discussions with
investment bankers, it was determined that to help the sale of the bonds,
detachable stock warrants should be issued at the rate of one warrant for
each $100 bond sold. The value of the bonds without the warrants is
considered to be $136,000, and the value of the warrants in the market is
$24,000. The bonds sold in the market at issuance for $152,000.
E16-12
(Issuance, Exercise, and Termination of Stock Options)
On January 1, 2013, Nichols Corporation granted 10,000 options to key
executives. Each option allows the executive to purchase one share of
Nichols’ $5 par value common stock at a price of $20 per share. The
options were exercisable within a 2-year period beginning January 1,
2015, if the grantee is still employed by the company at the time of the
exercise. On the grant date, Nichols’ stock was trading at $25 per share,
and a fair value option-pricing model determines total compensation to
be $400,000.
14. E16-22(EPS with Convertible Bonds, Various Situations)
In 2013, Chirac Enterprises issued, at par, 60 $1,000, 8% bonds, each
convertible into 100 shares of common stock. Chirac had revenues of
$17,500 and expenses other than interest and taxes of $8,400 for 2014.
(Assume that the tax rate is 40%.) Throughout 2014, 2,000 shares of
common stock were outstanding; none of the bonds was converted or
redeemed.
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ACCT 551 Week 7 Homework E17-7, E17-9,
E17-15
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E17-7 (Trading Securities Entries) On December 21, 2013, Bucky Katt
Company provided you with the following information regarding its
trading securities.
E17-9 (Available-for-Sale Securities Entries and Financial Statement
Presentation) At December 31, 2013, the available-for-sale equity
portfolio for Steffi Graf, Inc. is as follows.
E17-15 (Equity Investments—Trading) Kenseth Company has the
following securities in its trading port- folio of securities on December
31, 2013.
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