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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.
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.
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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)
FIN 515 NERD Inspiring Innovation--fin515nerd.comshanaabe
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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
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ACCT 551 Course Project (Notes to Financial Statement)
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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 Perfect Education/newtonhelp.combellflower163
For more course tutorials 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)
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.
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.
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)
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
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
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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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 Week 7 Project Capital Budgeting Analysis (Nike)
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 Education for Service--fin515nerd.commamata26
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
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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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1. ACCT 551 Course Project (Notes to Financial
Statement) (2 Project)
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This Tutorial contains 2 Different Course Project
ACCT 551 Course Project (Notes to Financial Statement)
****************************************************
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
****************************************************
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.
separately from other assets.
None of the above
4. 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
****************************************************
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
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.
5. 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
****************************************************
ACCT 551 Midterm Exam Set 2
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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
6. 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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ACCT 551 Week 1 Discussion BE12-2, BE12-
3, BE12-7, BE12-6, BE 12-12, Ex 12-15
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7. 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.
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
8. ****************************************************
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.
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.
9. (d) Additional engineering and consulting costs incurred in 2015
required to advance the design of a product to the manufacturing stage
total $60,000.
****************************************************
ACCT 551 Week 2 Homework E13-11,E13-12,
P13-9
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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
10. 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.)
****************************************************
ACCT 551 Week 3 Homework P14-5, P14-6,
P14-7
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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.)
****************************************************
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
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.)
****************************************************
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
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.)
****************************************************
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
13. (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.
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.
****************************************************
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.
14. 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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