Mgt4201#9
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The psychological contract refers to the set of expectations between an individual and the organization regarding what each will contribute. The person-job fit concerns how well an individual's contributions match the organization's inducements. Personality traits like the Big Five (agreeableness, conscientiousness, emotional stability, extraversion, and openness) as well as locus of control, self-efficacy, and risk propensity influence individual behavior at work. Leadership involves using non-coercive influence to motivate others toward goals and help define organizational culture. Situational leadership theories like path-goal theory and leader-member exchange focus on how leader behaviors should adapt to situations.
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This document provides definitions and explanations of key concepts in organizational behaviour and management. It covers topics like organizational structure, leadership, teams, attitudes and job satisfaction. Some of the main points discussed include definitions of management, organization, and organizational behaviour; factors that influence employee attitudes; types of work teams; and theories of leadership styles and organizational structure.
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Acc4201#8
The document discusses various techniques for analyzing financial statements, including horizontal analysis, vertical analysis, and ratio analysis. It provides examples of applying these techniques to sample financial statement data. Specific topics covered include liquidity ratios, profitability ratios, solvency ratios, earnings power, irregular items, discontinued operations, extraordinary items, and quality of earnings. Objectives are to understand how to perform financial statement analysis and calculate common financial ratios.
Mgt4201#11
Control involves regulating organizational activities to keep performance within acceptable limits and adjust it if needed. It has benefits like indicating performance and adjusting it. There are different types of control over physical, human, information and financial resources. Responsibility for control can involve controllers. The control process has steps like establishing standards, measuring performance against standards, comparing it, and taking corrective action if needed. Financial control oversees financial resources through budgets, financial statements, ratio analysis and audits. Structural control can be bureaucratic or decentralized. Strategic control aligns implementation with strategic goals internationally. Effective control integrates planning, is flexible, accurate, timely and objective while avoiding overcontrol or rewarding inefficiency.
Acc4201#6
This document provides an overview of inventory accounting concepts. It describes how companies determine inventory quantities through physical counts, classify inventory for manufacturers, account for goods in transit, and use different inventory cost flow methods like FIFO, LIFO, and average cost. The key effects of these inventory cost flow methods on financial statements and taxes are also summarized.
Acc4201#7
The document discusses the statement of cash flows, which reports an entity's cash inflows and outflows during a period. It provides information on where cash came from, what it was used for, and the change in cash balance. The statement of cash flows classifies cash flows into three categories: operating, investing, and financing activities. It is prepared using the direct or indirect method and aims to reconcile net income to net cash provided by operating activities.
Mgt4201#10
The document discusses several theories of motivation that can help managers understand what motivates employee behavior, including:
1) Content theories that examine factors like Maslow's hierarchy of needs and Herzberg's two-factor theory.
2) Process theories like expectancy theory that look at how motivation leads to effort, performance, and outcomes.
3) Reinforcement perspectives that discuss how rewarding desired behaviors can encourage those behaviors to continue.
Acc4201#5
This document provides an overview of accounting for merchandising operations. It discusses the key differences between service companies and merchandising companies, which buy and sell goods to earn a profit. The document outlines the accounting entries for purchases and sales under a perpetual inventory system, including purchases, sales, returns and allowances. It also covers inventory systems, computing cost of goods sold, and the steps in the accounting cycle for a merchandising business.
Mgt4201#8
The document discusses groups and teams in organizations. It defines groups as two or more people who interact regularly to accomplish a common purpose, and identifies types of groups like functional groups and informal interest groups. It defines teams as groups that work as a unit to carry out tasks, and describes types of teams like self-managed teams and cross-functional teams. The document also discusses the stages of group development, roles and norms in groups and teams, factors that influence cohesiveness, and sources and management of conflict.
Mgt4201#7
The document discusses various concepts related to organizing work in an organization, including:
1) Designing jobs by determining individual responsibilities and levels of specialization. Specialization breaks work into smaller tasks performed by specialized workers, while alternatives like rotation and enrichment aim to increase variety and responsibility.
2) Grouping jobs into departments by function, product, customer, or location.
3) Establishing reporting relationships and chains of command with a clear unity of command and scalar principle. Managers have a span of control over subordinates.
4) Distributing authority through delegation and decentralization to lower levels while ensuring accountability.
Mgt4201#6
The document discusses managerial decision making and different models for decision making processes. It describes programmed and non-programmed decisions and outlines the classical, administrative, and incremental models. It provides a 7 step process for decision making: 1) identifying opportunities and problems, 2) setting objectives, 3) generating alternatives, 4) evaluating alternatives, 5) reaching a decision, 6) implementation strategies, and 7) monitoring and evaluating. Key aspects of evaluating alternatives and effective implementation are also covered.
Acc4201#4
This document discusses the accounting cycle and preparation of financial statements. It explains how to prepare a work sheet with adjustments, closing entries, and financial statements including the income statement, owner's equity statement, and balance sheet. The work sheet is used to record adjustments, calculate adjusted trial balances, and extend amounts to the financial statements. Closing entries transfer temporary account balances to the income summary and owner's capital accounts.
Mgt4201#5
The document discusses different levels of planning and goals within an organization. It explains that strategic goals are set by top management to address broad issues, tactical goals are set by middle managers to operationalize strategic goals, and operational goals are set by lower managers. The planning process involves strategic plans set by top management, tactical plans by middle managers, and operational plans by lower managers. SWOT analysis is used to formulate strategies that support the organization's mission by exploiting strengths and opportunities and neutralizing weaknesses and threats.
Mgt4201#4
The document summarizes the historical development of management perspectives from classical, scientific, administrative, and bureaucratic approaches to behavioral, quantitative, systems, contingency, and integrative frameworks. It discusses key contributors like Taylor, Fayol, Mayo, Maslow, and McGregor and their influences on management thought. Contemporary perspectives emphasize recognizing internal/external influences, contingency-based responses, and an integrative approach to enhance efficiency and understanding of individual/group behavior.
Acc4201#3
This document provides an overview of adjusting entries and preparing an adjusted trial balance. It discusses the time period and accrual assumptions, the need for adjusting entries to follow revenue recognition and matching principles, and the major types of adjusting entries for prepayments and accruals. Examples are provided for preparing adjusting entries for various accounts. The adjusted trial balance is compared to the unadjusted trial balance, and it explains how the financial statements are prepared directly from the adjusted trial balance accounts.
Mgt4201#3
The document discusses the internal and external environments of organizations. The external environment includes the general environment and task environment. The general environment comprises five dimensions - economic, technological, political-legal, socio-cultural, and international. The task environment includes competitors, customers, suppliers, regulators, and strategic partners that directly influence the organization. The internal environment consists of conditions within the organization like owners, employees, and organizational culture. Culture is determined by the founder and strengthened by success, and can be managed by understanding, rewarding, and promoting desired values.
Mgt4201#2
The document discusses Mintzberg's roles of management. It describes managers having interpersonal roles like figurehead, leader, and liaison to coordinate employees. Informational roles include monitor, disseminator, and spokesperson to obtain and transmit information. Decisional roles are entrepreneur, disturbance handler, and resource allocator involving planning, crisis handling, and allocating resources. The document also briefly discusses managerial skills, challenges, issues, and competencies needed for future managers.
Acc4201#2
The document discusses accounting concepts related to the recording process, including accounts, debits and credits, journals, ledgers, and posting. It provides examples of journal entries and explains how transactions are recorded in journals and then posted to the appropriate accounts in the general ledger. The overall recording process aims to maintain an accurate accounting of increases and decreases in assets, liabilities, and equity.
MGT-4201#1
Management involves coordinating work activities to efficiently achieve organizational goals. Managers strive for effectiveness, or high goal attainment, and efficiency, or minimizing wasted resources. The basic functions of management are planning, organizing, leading, and controlling. While technologies and business environments change, fundamental management principles of defining goals, allocating resources, motivating employees, and monitoring progress remain important. Management occurs at different levels from top executives setting long-term strategy to frontline managers overseeing daily operations. Studying management provides universally applicable concepts for all organizations.
ACC-4201#1
This document outlines the key concepts from Chapter 1 of an accounting principles course, including:
- Accounting identifies, records, and communicates economic events of organizations to interested users.
- The basic accounting equation is Assets = Liabilities + Owner's Equity.
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