The document provides details of the scheme of papers and syllabus for the Combined Competitive Examination for Accountant, Junior Accountant and Tehsil Revenue Accountant positions. It lists 4 compulsory papers - English, Hindi, General Knowledge & Everyday Science, and Mathematics. It also lists 4 optional papers that can be chosen from - Book Keeping and Advanced Accountancy, Indian Economics and Business Method, Auditing, and Elements of Cost Accounting. For each optional paper, it provides the key topics that will be covered in the examination.
The document outlines the units of a statistics course, including:
Unit I introduces statistics, probability, and probability distributions. Unit II covers sampling distributions and estimation techniques. Unit III is about hypothesis testing of means and proportions using z-tests, t-tests, and ANOVA. Unit IV presents non-parametric methods like chi-square tests, rank tests, and Kolmogorov-Smirnov tests. Unit V concludes with correlation, regression, index numbers, and time series analysis.
The document provides the syllabus for the Company Secretaries Examination. It outlines the objectives, contents, and structure of the Foundation, Intermediate and Final examinations.
The Foundation exam covers subjects like English, Business Communication, Basic Economics, Business Environment, Financial Accounting, and Elements of Business Laws and Management. The Intermediate exam includes subjects like General and Commercial Laws, Corporate Laws, and Tax Laws. The Final exam focuses on strategic management, corporate governance and ethics.
Each paper is 3 hours long and carries 100 marks. Exams will be in English, but Hindi can also be used with prior approval. The syllabus provides detailed learning objectives and contents for each subject to ensure candidates have the requisite knowledge for
Principles of Accounts course outline based on the CSEC Principles of Accounts Syllabus effective from September 2017. The outline covers the course content for Grades 9 - 11.
This document outlines the background, problem statement, objectives, hypothesis, and methodology for a study on working capital management at Arabian Industries LLC. Specifically:
1) The background provides context on working capital and its importance for business operations and financial health.
2) The problem statement identifies key issues like determining optimal levels of working capital components and financing sources.
3) The objectives are to maintain appropriate working capital levels and availability of funds, as well as ensure working capital does not negatively impact profitability.
4) The hypothesis is that working capital helps business goodwill and creates an environment of security, confidence, and efficiency.
5) The methodology will involve understanding working capital concepts, components,
This document provides an introduction to a course on financial management. It outlines the syllabus which will cover topics such as financial statements, ratio analysis, working capital management, time value of money, capital budgeting, and cost of capital. The document explains what will be included in each section of the syllabus. It also presents some introductory information on key financial concepts like the balance sheet, income statement, assets, liabilities, and cash flow statements. Rules for the course emphasize the importance of group work and that the lecturer acts as a facilitator rather than teacher.
The document outlines an action plan for improving the university archives, noting that the archives lack proper organization and resources. It identifies goals such as hiring additional staff, developing an acquisition policy, and creating a digital archive to improve access to materials. The plan aims to better manage and promote the collection to support research and teaching at the university.
1. What are the four basic financial statements and what can you l.docxjackiewalcutt
This document discusses various topics related to financial statements, earnings quality, insurance planning, and project management scheduling. It includes sample financial statements, questions about return on equity calculations, discussion topics on moral hazard and income replacement in insurance, and examples of activity-on-node diagrams and project crashing costs. The document contains educational content on analyzing different aspects of companies, insurance, and scheduling complex projects.
The document provides details of the Devry ACCT504 full course, including weekly discussions and assignments. It outlines the course content, which covers topics such as the accounting equation, financial statements, inventory cost flow assumptions, internal controls, accounting for assets and liabilities. It also provides a case study assignment on completing the full accounting cycle and a course project involving a comparative financial analysis of Nike and Under Armour using their 2014 financial statements.
The document outlines the units of a statistics course, including:
Unit I introduces statistics, probability, and probability distributions. Unit II covers sampling distributions and estimation techniques. Unit III is about hypothesis testing of means and proportions using z-tests, t-tests, and ANOVA. Unit IV presents non-parametric methods like chi-square tests, rank tests, and Kolmogorov-Smirnov tests. Unit V concludes with correlation, regression, index numbers, and time series analysis.
The document provides the syllabus for the Company Secretaries Examination. It outlines the objectives, contents, and structure of the Foundation, Intermediate and Final examinations.
The Foundation exam covers subjects like English, Business Communication, Basic Economics, Business Environment, Financial Accounting, and Elements of Business Laws and Management. The Intermediate exam includes subjects like General and Commercial Laws, Corporate Laws, and Tax Laws. The Final exam focuses on strategic management, corporate governance and ethics.
Each paper is 3 hours long and carries 100 marks. Exams will be in English, but Hindi can also be used with prior approval. The syllabus provides detailed learning objectives and contents for each subject to ensure candidates have the requisite knowledge for
Principles of Accounts course outline based on the CSEC Principles of Accounts Syllabus effective from September 2017. The outline covers the course content for Grades 9 - 11.
This document outlines the background, problem statement, objectives, hypothesis, and methodology for a study on working capital management at Arabian Industries LLC. Specifically:
1) The background provides context on working capital and its importance for business operations and financial health.
2) The problem statement identifies key issues like determining optimal levels of working capital components and financing sources.
3) The objectives are to maintain appropriate working capital levels and availability of funds, as well as ensure working capital does not negatively impact profitability.
4) The hypothesis is that working capital helps business goodwill and creates an environment of security, confidence, and efficiency.
5) The methodology will involve understanding working capital concepts, components,
This document provides an introduction to a course on financial management. It outlines the syllabus which will cover topics such as financial statements, ratio analysis, working capital management, time value of money, capital budgeting, and cost of capital. The document explains what will be included in each section of the syllabus. It also presents some introductory information on key financial concepts like the balance sheet, income statement, assets, liabilities, and cash flow statements. Rules for the course emphasize the importance of group work and that the lecturer acts as a facilitator rather than teacher.
The document outlines an action plan for improving the university archives, noting that the archives lack proper organization and resources. It identifies goals such as hiring additional staff, developing an acquisition policy, and creating a digital archive to improve access to materials. The plan aims to better manage and promote the collection to support research and teaching at the university.
1. What are the four basic financial statements and what can you l.docxjackiewalcutt
This document discusses various topics related to financial statements, earnings quality, insurance planning, and project management scheduling. It includes sample financial statements, questions about return on equity calculations, discussion topics on moral hazard and income replacement in insurance, and examples of activity-on-node diagrams and project crashing costs. The document contains educational content on analyzing different aspects of companies, insurance, and scheduling complex projects.
The document provides details of the Devry ACCT504 full course, including weekly discussions and assignments. It outlines the course content, which covers topics such as the accounting equation, financial statements, inventory cost flow assumptions, internal controls, accounting for assets and liabilities. It also provides a case study assignment on completing the full accounting cycle and a course project involving a comparative financial analysis of Nike and Under Armour using their 2014 financial statements.
This document provides information about the Bachelor of Commerce (BComm) degree program offered at University College Dublin (UCD) in Dublin, Ireland. It discusses that UCD was founded in 1592 and is Ireland's oldest operating university. The 3-year BComm degree focuses on personal development, reflective learning, and collaboration. Students take courses in the foundations of business in year 1, deepen their understanding with management and finance courses in year 2, and refine their knowledge with courses like business strategy in year 3. An exchange opportunity is available in year 2 to study at an international partner university. The degree aims to provide job prospects and develop critical thinking skills for business.
This document provides information about the Bachelor of Commerce (BComm) degree program offered at University College Dublin (UCD) in Dublin, Ireland. It discusses that UCD was founded in 1592 and is Ireland's oldest operating university. The 3-year BComm degree focuses on personal development, reflective learning, and collaboration. Students take courses in the foundations of business in year 1, deepen their understanding in year 2, and refine their knowledge in specialized courses in year 3. Students also have the opportunity to study abroad for a semester at one of UCD's international partner universities.
The document outlines the curriculum for the Final (New) Course for the Institute of Chartered Accountants of India. It includes 8 papers across 2 groups. Group I includes papers on financial reporting, strategic financial management, corporate and allied laws. Group II includes papers on advanced management accounting, information systems control and audit, direct tax laws, and indirect tax laws. Each paper is 3 hours long and worth 100 marks. The document then provides detailed objectives and contents for Paper 1 on financial reporting and Paper 2 on strategic financial management.
This document provides an overview of chapter 1 of an accounting textbook, including a table of topics covered in the chapter and case/question assignments. It also includes sample solutions to codification exercises and answers to questions about the development of accounting standards and standard-setting bodies in the United States.
White Paper-Business-Forecasting - S&OP - Biel - 04-19-11Jim Biel
1. The document discusses best practices for developing a collaborative business forecasting process that connects short-term and long-term planning. It outlines key principles such as focusing on process excellence over technology, using intelligence over just algorithms, and collaborating internally and externally.
2. The recommended forecasting process involves weekly and monthly collaborative meetings to identify gaps between forecasts and targets and determine actions. It emphasizes accuracy, clear roles, and focusing forecasts on the most important SKUs and customers.
3. Maintaining the current process until a new parallel transition process is developed and tested is part of the recommended transition plan for process improvement projects related to business forecasting.
The document discusses problems with traditional 401(k) plans, including fiduciary responsibilities being a burden on employers, redundant efforts in administration, and paper waste. It notes conflicts of interest in some provider arrangements and issues with participant investment behavior. The document advocates evaluating 401(k) plans critically and asking whether current practices help or hurt the business and employees. It introduces TomorrowsK as offering a next generation 401(k) plan that could better benefit organizations by taking on fiduciary, administrative, and investment oversight responsibilities.
A study on financial performance analysis at cee veeAKHILHARIDAS
This document provides an overview of the global and Indian footwear industry. It discusses the history of footwear dating back to ancient civilizations. India has a large livestock population and is one of the largest producers and exporters of footwear globally, especially leather footwear. The key products exported are leather footwear, footwear components, leather garments, and leather goods. The footwear industry is concentrated in certain regions and states of India like Tamil Nadu, Delhi, Agra and Kanpur. The document also provides statistics on India's annual footwear production capacity and imports.
Working capital management at kirloskar pneumatics co. ltd. by rajesh menon randyshiva
The document is a project report on working capital management at Kirloskar Pneumatic Co. Ltd. It includes an acknowledgements section, index, executive summary, objectives, company profile, theoretical background, research methodology, data analysis, findings, and recommendations. The executive summary provides key details about the company, including that it was established in 1958 and manufactures air compressors, pneumatic tools, air conditioning equipment, and hydraulic transmission equipment. It also summarizes that the project studied the company's working capital management over 2 months using interviews, company records, and annual reports.
Working capital management at kirloskar pneumatics co. ltd. by rajesh menon suresh_35
1) The document is a project report on working capital management at Kirloskar Pneumatic Co. Ltd. It discusses various aspects of working capital including definitions, importance, planning, and the working capital cycle.
2) Key aspects covered include defining working capital as current assets minus current liabilities, importance of maintaining sufficient but not excessive working capital, and how working capital is tied to the operating cycle as it relates to inventory, receivables, and payables.
3) The report also provides an overview of Kirloskar Pneumatic, discusses various product lines, and analyzes various financial metrics as part of evaluating the company's working capital management.
Working capital management at kirloskar pneumatics co. ltd. by rajesh menon Pinnam Mallikarjuna
1) The document is a project report on working capital management at Kirloskar Pneumatic Co. Ltd. It discusses various aspects of working capital including definitions, importance, planning, and the working capital cycle.
2) Key aspects covered include defining working capital as current assets minus current liabilities, importance of maintaining sufficient but not excessive working capital, and how working capital is tied to the operating cycle as it relates to inventory, receivables, and payables.
3) The report also provides an overview of Kirloskar Pneumatic, discusses various product lines, and analyzes various financial metrics as part of evaluating the company's working capital management.
The document is a project report on working capital management at Kirloskar Pneumatic Co. Ltd. It includes an acknowledgements section, index, executive summary, objectives, company profile, theoretical background, research methodology, data analysis, findings, and recommendations. The executive summary provides key details about the company, including that it was established in 1958 and manufactures air compressors, pneumatic tools, air conditioning equipment, and hydraulic transmission equipment. It also summarizes that the project studied the company's working capital management over 2 months using interviews, company records, and annual reports.
Chinese 1 Semester 2 Exam Essays Ignite LanguageJill Ailts
The document outlines the budget allocations for a school. The majority of funds are allocated to instruction to provide classroom resources like supplies, lab equipment, and materials for specific programs. Other allocations include funds for the library, technology, building maintenance, transportation, food services, and school safety to ensure security.
This document is the examination for the Bachelor's Degree Programme elective course ECO-2: Accountancy-I held in December 2005. It contains 7 questions, with students required to attempt any 4 questions including the compulsory question 7. Question 1 provides 5 sub-questions on topics like the journal proper, suspense account, single entry system of accounting, joint venture, and capital/revenue reserves. Question 2 provides additional financial information for a trial balance and asks students to prepare trading and profit/loss and balance sheet statements. Question 3 differentiates income/expenditure and receipts/payments accounts and asks to prepare a bank reconciliation statement. The remaining questions cover various accounting problems and concepts.
This document outlines the course requirements for ACC 305 Week 5, including:
- Required readings from chapters 10 and 11 on property, plant, equipment, and intangible assets
- Discussions on research and development and depreciation methods
- Assignments involving operational assets depletion problems
- A final paper focusing on topics like the role of the FASB, how stakeholders use financial statements, or depreciation methods and their impact on tax planning and external assessment.
The document announces a new syllabus for the Executive and Professional Programmes of the Company Secretaryship Course in India.
The key changes are:
1) The Executive Programme will now have 7 papers instead of 6, and the Professional Programme will have 9 papers including one elective paper chosen from 5 options.
2) The new syllabus will be applicable from February 2013 for the Executive Programme and September 2013 for the Professional Programme.
3) Detailed contents for each paper of the Executive and Professional Programmes are provided, including the scheme of papers and syllabus for the Executive Programme's Paper 1 on Company Law.
This document outlines a Masters module on Corporate Governance. It covers five parts: definitions and concepts of governance, the history and evolution of governance in different countries, governance issues for entities, control issues, and integrating governance and communication. Regarding history, corporate failures in the US, UK, Germany and India prompted the development of governance standards. In the US, the Sarbanes-Oxley Act legislated reforms, while the UK relied on voluntary codes beginning with the Cadbury Report in 1992 and culminating in the 2010 UK Code. Germany adopted the voluntary Cromme Code, while India developed several codes in response to accounting scandals. The module aims to impart skills for directing entities to meet stakeholder interests.
This document provides an overview of topics, questions, and cases related to accounting standards and financial reporting. It includes:
1. An assignment classification table that matches topics in the chapter to related questions and cases.
2. An assignment characteristics table that describes different accounting cases, their level of difficulty, and estimated time to complete.
3. The answers to several questions about the objectives of financial reporting, the role of standards-setting bodies like the FASB and SEC, and the process for developing accounting standards.
Assignment 3 Capstone Research ProjectDue Week 10 and worth 440.docxrock73
Assignment 3: Capstone Research Project
Due Week 10 and worth 440 points
Assume you are the partner in an accounting firm hired to perform the audit on a fortune 1000 company. Assume also that the initial public offering (IPO) of the company was approximately five (5) years ago and the company is concerned that, in less than five (5) years after the IPO, a restatement may be necessary. During your initial evaluation of the client, you discover the following information:
· The client is currently undergoing a three (3) year income tax examination by the Internal Revenue Service (IRS). A significant issue involved in the IRS audit encompasses inventory write-downs on the tax returns that are not included in the financial statements. Because of the concealment of the transaction, the IRS is labeling the treatment of the write-down as fraud.
· The company has a share-based compensation plan for top-level executives consisting of stock options. The value of the options exercised during the year was not expensed or disclosed in the financial statements.
· The company has several operating and capital leases in place, and the CFO is considering leasing a substantial portion of the assets for future use. The current leases in place are arranged using special purpose entities (SPEs) and operating leases.
· The company seeks to acquire a global partner, which will require IFRS reporting.
· The company received correspondence from the Securities and Exchange Commission (SEC) requesting additional supplemental information regarding the financial statements submitted with the IPO.
Write an eight to ten (8-10) page paper in which you:
1. Evaluate any damaging financial and ethical repercussions of failure to include the inventory write-downs in the financial statements. Prepare a recommendation to the CFO, evaluating the negative impact of a civil fraud penalty on the corporation as a result of the IRS audit. In the recommendation, include essential internal control procedures to prevent fraudulent financial reporting from occurring, as well as the major obligation of the CEO and CFO to ensure compliance.
2. Examine the negative results on stakeholders and the financial statements of an IRS audit which generates additional tax and penalties or subsequent audits. Assume that the subsequent audit and / or additional tax and penalties result from the taxpayer’s use of an inventory reserve account, applying a 10 percent reduction to inventory over three (3) years.
3. Discuss the applicable federal tax laws, regulations, rulings, and court cases related to the inventory write-downs, and explain the specific relevance of each to the write-down.
4. Research the current generally accepted accounting principles (GAAP) regarding stock option accounting. Evaluate the current treatment of the company’s share-based compensation plan based on GAAP reporting. Contrast the financial benefits and risks of the share-based compensation stock option plan with the financia ...
The document provides a checklist for reviewing and setting up human resources departments for multiple entities. It outlines reviewing policies and procedures, forms, personnel files, job descriptions, and affirmative action plans. It also discusses establishing health and welfare plans, centralized personnel files, recruiting systems, personnel policies, salary administration programs, and staffing the HR department. The checklist aims to help standardize HR practices across entities for increased efficiency and regulatory compliance.
Topic: Corporate Governance; Subject: Accounting and Finance; Academic Level: Masters; Style: Harvard; Language: English (U.K); Number of pages: 11 (double-spaced, Times New Roman, Font 12)
How to Add Chatter in the odoo 17 ERP ModuleCeline George
In Odoo, the chatter is like a chat tool that helps you work together on records. You can leave notes and track things, making it easier to talk with your team and partners. Inside chatter, all communication history, activity, and changes will be displayed.
This document provides information about the Bachelor of Commerce (BComm) degree program offered at University College Dublin (UCD) in Dublin, Ireland. It discusses that UCD was founded in 1592 and is Ireland's oldest operating university. The 3-year BComm degree focuses on personal development, reflective learning, and collaboration. Students take courses in the foundations of business in year 1, deepen their understanding with management and finance courses in year 2, and refine their knowledge with courses like business strategy in year 3. An exchange opportunity is available in year 2 to study at an international partner university. The degree aims to provide job prospects and develop critical thinking skills for business.
This document provides information about the Bachelor of Commerce (BComm) degree program offered at University College Dublin (UCD) in Dublin, Ireland. It discusses that UCD was founded in 1592 and is Ireland's oldest operating university. The 3-year BComm degree focuses on personal development, reflective learning, and collaboration. Students take courses in the foundations of business in year 1, deepen their understanding in year 2, and refine their knowledge in specialized courses in year 3. Students also have the opportunity to study abroad for a semester at one of UCD's international partner universities.
The document outlines the curriculum for the Final (New) Course for the Institute of Chartered Accountants of India. It includes 8 papers across 2 groups. Group I includes papers on financial reporting, strategic financial management, corporate and allied laws. Group II includes papers on advanced management accounting, information systems control and audit, direct tax laws, and indirect tax laws. Each paper is 3 hours long and worth 100 marks. The document then provides detailed objectives and contents for Paper 1 on financial reporting and Paper 2 on strategic financial management.
This document provides an overview of chapter 1 of an accounting textbook, including a table of topics covered in the chapter and case/question assignments. It also includes sample solutions to codification exercises and answers to questions about the development of accounting standards and standard-setting bodies in the United States.
White Paper-Business-Forecasting - S&OP - Biel - 04-19-11Jim Biel
1. The document discusses best practices for developing a collaborative business forecasting process that connects short-term and long-term planning. It outlines key principles such as focusing on process excellence over technology, using intelligence over just algorithms, and collaborating internally and externally.
2. The recommended forecasting process involves weekly and monthly collaborative meetings to identify gaps between forecasts and targets and determine actions. It emphasizes accuracy, clear roles, and focusing forecasts on the most important SKUs and customers.
3. Maintaining the current process until a new parallel transition process is developed and tested is part of the recommended transition plan for process improvement projects related to business forecasting.
The document discusses problems with traditional 401(k) plans, including fiduciary responsibilities being a burden on employers, redundant efforts in administration, and paper waste. It notes conflicts of interest in some provider arrangements and issues with participant investment behavior. The document advocates evaluating 401(k) plans critically and asking whether current practices help or hurt the business and employees. It introduces TomorrowsK as offering a next generation 401(k) plan that could better benefit organizations by taking on fiduciary, administrative, and investment oversight responsibilities.
A study on financial performance analysis at cee veeAKHILHARIDAS
This document provides an overview of the global and Indian footwear industry. It discusses the history of footwear dating back to ancient civilizations. India has a large livestock population and is one of the largest producers and exporters of footwear globally, especially leather footwear. The key products exported are leather footwear, footwear components, leather garments, and leather goods. The footwear industry is concentrated in certain regions and states of India like Tamil Nadu, Delhi, Agra and Kanpur. The document also provides statistics on India's annual footwear production capacity and imports.
Working capital management at kirloskar pneumatics co. ltd. by rajesh menon randyshiva
The document is a project report on working capital management at Kirloskar Pneumatic Co. Ltd. It includes an acknowledgements section, index, executive summary, objectives, company profile, theoretical background, research methodology, data analysis, findings, and recommendations. The executive summary provides key details about the company, including that it was established in 1958 and manufactures air compressors, pneumatic tools, air conditioning equipment, and hydraulic transmission equipment. It also summarizes that the project studied the company's working capital management over 2 months using interviews, company records, and annual reports.
Working capital management at kirloskar pneumatics co. ltd. by rajesh menon suresh_35
1) The document is a project report on working capital management at Kirloskar Pneumatic Co. Ltd. It discusses various aspects of working capital including definitions, importance, planning, and the working capital cycle.
2) Key aspects covered include defining working capital as current assets minus current liabilities, importance of maintaining sufficient but not excessive working capital, and how working capital is tied to the operating cycle as it relates to inventory, receivables, and payables.
3) The report also provides an overview of Kirloskar Pneumatic, discusses various product lines, and analyzes various financial metrics as part of evaluating the company's working capital management.
Working capital management at kirloskar pneumatics co. ltd. by rajesh menon Pinnam Mallikarjuna
1) The document is a project report on working capital management at Kirloskar Pneumatic Co. Ltd. It discusses various aspects of working capital including definitions, importance, planning, and the working capital cycle.
2) Key aspects covered include defining working capital as current assets minus current liabilities, importance of maintaining sufficient but not excessive working capital, and how working capital is tied to the operating cycle as it relates to inventory, receivables, and payables.
3) The report also provides an overview of Kirloskar Pneumatic, discusses various product lines, and analyzes various financial metrics as part of evaluating the company's working capital management.
The document is a project report on working capital management at Kirloskar Pneumatic Co. Ltd. It includes an acknowledgements section, index, executive summary, objectives, company profile, theoretical background, research methodology, data analysis, findings, and recommendations. The executive summary provides key details about the company, including that it was established in 1958 and manufactures air compressors, pneumatic tools, air conditioning equipment, and hydraulic transmission equipment. It also summarizes that the project studied the company's working capital management over 2 months using interviews, company records, and annual reports.
Chinese 1 Semester 2 Exam Essays Ignite LanguageJill Ailts
The document outlines the budget allocations for a school. The majority of funds are allocated to instruction to provide classroom resources like supplies, lab equipment, and materials for specific programs. Other allocations include funds for the library, technology, building maintenance, transportation, food services, and school safety to ensure security.
This document is the examination for the Bachelor's Degree Programme elective course ECO-2: Accountancy-I held in December 2005. It contains 7 questions, with students required to attempt any 4 questions including the compulsory question 7. Question 1 provides 5 sub-questions on topics like the journal proper, suspense account, single entry system of accounting, joint venture, and capital/revenue reserves. Question 2 provides additional financial information for a trial balance and asks students to prepare trading and profit/loss and balance sheet statements. Question 3 differentiates income/expenditure and receipts/payments accounts and asks to prepare a bank reconciliation statement. The remaining questions cover various accounting problems and concepts.
This document outlines the course requirements for ACC 305 Week 5, including:
- Required readings from chapters 10 and 11 on property, plant, equipment, and intangible assets
- Discussions on research and development and depreciation methods
- Assignments involving operational assets depletion problems
- A final paper focusing on topics like the role of the FASB, how stakeholders use financial statements, or depreciation methods and their impact on tax planning and external assessment.
The document announces a new syllabus for the Executive and Professional Programmes of the Company Secretaryship Course in India.
The key changes are:
1) The Executive Programme will now have 7 papers instead of 6, and the Professional Programme will have 9 papers including one elective paper chosen from 5 options.
2) The new syllabus will be applicable from February 2013 for the Executive Programme and September 2013 for the Professional Programme.
3) Detailed contents for each paper of the Executive and Professional Programmes are provided, including the scheme of papers and syllabus for the Executive Programme's Paper 1 on Company Law.
This document outlines a Masters module on Corporate Governance. It covers five parts: definitions and concepts of governance, the history and evolution of governance in different countries, governance issues for entities, control issues, and integrating governance and communication. Regarding history, corporate failures in the US, UK, Germany and India prompted the development of governance standards. In the US, the Sarbanes-Oxley Act legislated reforms, while the UK relied on voluntary codes beginning with the Cadbury Report in 1992 and culminating in the 2010 UK Code. Germany adopted the voluntary Cromme Code, while India developed several codes in response to accounting scandals. The module aims to impart skills for directing entities to meet stakeholder interests.
This document provides an overview of topics, questions, and cases related to accounting standards and financial reporting. It includes:
1. An assignment classification table that matches topics in the chapter to related questions and cases.
2. An assignment characteristics table that describes different accounting cases, their level of difficulty, and estimated time to complete.
3. The answers to several questions about the objectives of financial reporting, the role of standards-setting bodies like the FASB and SEC, and the process for developing accounting standards.
Assignment 3 Capstone Research ProjectDue Week 10 and worth 440.docxrock73
Assignment 3: Capstone Research Project
Due Week 10 and worth 440 points
Assume you are the partner in an accounting firm hired to perform the audit on a fortune 1000 company. Assume also that the initial public offering (IPO) of the company was approximately five (5) years ago and the company is concerned that, in less than five (5) years after the IPO, a restatement may be necessary. During your initial evaluation of the client, you discover the following information:
· The client is currently undergoing a three (3) year income tax examination by the Internal Revenue Service (IRS). A significant issue involved in the IRS audit encompasses inventory write-downs on the tax returns that are not included in the financial statements. Because of the concealment of the transaction, the IRS is labeling the treatment of the write-down as fraud.
· The company has a share-based compensation plan for top-level executives consisting of stock options. The value of the options exercised during the year was not expensed or disclosed in the financial statements.
· The company has several operating and capital leases in place, and the CFO is considering leasing a substantial portion of the assets for future use. The current leases in place are arranged using special purpose entities (SPEs) and operating leases.
· The company seeks to acquire a global partner, which will require IFRS reporting.
· The company received correspondence from the Securities and Exchange Commission (SEC) requesting additional supplemental information regarding the financial statements submitted with the IPO.
Write an eight to ten (8-10) page paper in which you:
1. Evaluate any damaging financial and ethical repercussions of failure to include the inventory write-downs in the financial statements. Prepare a recommendation to the CFO, evaluating the negative impact of a civil fraud penalty on the corporation as a result of the IRS audit. In the recommendation, include essential internal control procedures to prevent fraudulent financial reporting from occurring, as well as the major obligation of the CEO and CFO to ensure compliance.
2. Examine the negative results on stakeholders and the financial statements of an IRS audit which generates additional tax and penalties or subsequent audits. Assume that the subsequent audit and / or additional tax and penalties result from the taxpayer’s use of an inventory reserve account, applying a 10 percent reduction to inventory over three (3) years.
3. Discuss the applicable federal tax laws, regulations, rulings, and court cases related to the inventory write-downs, and explain the specific relevance of each to the write-down.
4. Research the current generally accepted accounting principles (GAAP) regarding stock option accounting. Evaluate the current treatment of the company’s share-based compensation plan based on GAAP reporting. Contrast the financial benefits and risks of the share-based compensation stock option plan with the financia ...
The document provides a checklist for reviewing and setting up human resources departments for multiple entities. It outlines reviewing policies and procedures, forms, personnel files, job descriptions, and affirmative action plans. It also discusses establishing health and welfare plans, centralized personnel files, recruiting systems, personnel policies, salary administration programs, and staffing the HR department. The checklist aims to help standardize HR practices across entities for increased efficiency and regulatory compliance.
Topic: Corporate Governance; Subject: Accounting and Finance; Academic Level: Masters; Style: Harvard; Language: English (U.K); Number of pages: 11 (double-spaced, Times New Roman, Font 12)
How to Add Chatter in the odoo 17 ERP ModuleCeline George
In Odoo, the chatter is like a chat tool that helps you work together on records. You can leave notes and track things, making it easier to talk with your team and partners. Inside chatter, all communication history, activity, and changes will be displayed.
Executive Directors Chat Leveraging AI for Diversity, Equity, and InclusionTechSoup
Let’s explore the intersection of technology and equity in the final session of our DEI series. Discover how AI tools, like ChatGPT, can be used to support and enhance your nonprofit's DEI initiatives. Participants will gain insights into practical AI applications and get tips for leveraging technology to advance their DEI goals.
How to Setup Warehouse & Location in Odoo 17 InventoryCeline George
In this slide, we'll explore how to set up warehouses and locations in Odoo 17 Inventory. This will help us manage our stock effectively, track inventory levels, and streamline warehouse operations.
How to Manage Your Lost Opportunities in Odoo 17 CRMCeline George
Odoo 17 CRM allows us to track why we lose sales opportunities with "Lost Reasons." This helps analyze our sales process and identify areas for improvement. Here's how to configure lost reasons in Odoo 17 CRM
How to Build a Module in Odoo 17 Using the Scaffold MethodCeline George
Odoo provides an option for creating a module by using a single line command. By using this command the user can make a whole structure of a module. It is very easy for a beginner to make a module. There is no need to make each file manually. This slide will show how to create a module using the scaffold method.
ISO/IEC 27001, ISO/IEC 42001, and GDPR: Best Practices for Implementation and...PECB
Denis is a dynamic and results-driven Chief Information Officer (CIO) with a distinguished career spanning information systems analysis and technical project management. With a proven track record of spearheading the design and delivery of cutting-edge Information Management solutions, he has consistently elevated business operations, streamlined reporting functions, and maximized process efficiency.
Certified as an ISO/IEC 27001: Information Security Management Systems (ISMS) Lead Implementer, Data Protection Officer, and Cyber Risks Analyst, Denis brings a heightened focus on data security, privacy, and cyber resilience to every endeavor.
His expertise extends across a diverse spectrum of reporting, database, and web development applications, underpinned by an exceptional grasp of data storage and virtualization technologies. His proficiency in application testing, database administration, and data cleansing ensures seamless execution of complex projects.
What sets Denis apart is his comprehensive understanding of Business and Systems Analysis technologies, honed through involvement in all phases of the Software Development Lifecycle (SDLC). From meticulous requirements gathering to precise analysis, innovative design, rigorous development, thorough testing, and successful implementation, he has consistently delivered exceptional results.
Throughout his career, he has taken on multifaceted roles, from leading technical project management teams to owning solutions that drive operational excellence. His conscientious and proactive approach is unwavering, whether he is working independently or collaboratively within a team. His ability to connect with colleagues on a personal level underscores his commitment to fostering a harmonious and productive workplace environment.
Date: May 29, 2024
Tags: Information Security, ISO/IEC 27001, ISO/IEC 42001, Artificial Intelligence, GDPR
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LAND USE LAND COVER AND NDVI OF MIRZAPUR DISTRICT, UPRAHUL
This Dissertation explores the particular circumstances of Mirzapur, a region located in the
core of India. Mirzapur, with its varied terrains and abundant biodiversity, offers an optimal
environment for investigating the changes in vegetation cover dynamics. Our study utilizes
advanced technologies such as GIS (Geographic Information Systems) and Remote sensing to
analyze the transformations that have taken place over the course of a decade.
The complex relationship between human activities and the environment has been the focus
of extensive research and worry. As the global community grapples with swift urbanization,
population expansion, and economic progress, the effects on natural ecosystems are becoming
more evident. A crucial element of this impact is the alteration of vegetation cover, which plays a
significant role in maintaining the ecological equilibrium of our planet.Land serves as the foundation for all human activities and provides the necessary materials for
these activities. As the most crucial natural resource, its utilization by humans results in different
'Land uses,' which are determined by both human activities and the physical characteristics of the
land.
The utilization of land is impacted by human needs and environmental factors. In countries
like India, rapid population growth and the emphasis on extensive resource exploitation can lead
to significant land degradation, adversely affecting the region's land cover.
Therefore, human intervention has significantly influenced land use patterns over many
centuries, evolving its structure over time and space. In the present era, these changes have
accelerated due to factors such as agriculture and urbanization. Information regarding land use and
cover is essential for various planning and management tasks related to the Earth's surface,
providing crucial environmental data for scientific, resource management, policy purposes, and
diverse human activities.
Accurate understanding of land use and cover is imperative for the development planning
of any area. Consequently, a wide range of professionals, including earth system scientists, land
and water managers, and urban planners, are interested in obtaining data on land use and cover
changes, conversion trends, and other related patterns. The spatial dimensions of land use and
cover support policymakers and scientists in making well-informed decisions, as alterations in
these patterns indicate shifts in economic and social conditions. Monitoring such changes with the
help of Advanced technologies like Remote Sensing and Geographic Information Systems is
crucial for coordinated efforts across different administrative levels. Advanced technologies like
Remote Sensing and Geographic Information Systems
9
Changes in vegetation cover refer to variations in the distribution, composition, and overall
structure of plant communities across different temporal and spatial scales. These changes can
occur natural.
A workshop hosted by the South African Journal of Science aimed at postgraduate students and early career researchers with little or no experience in writing and publishing journal articles.
1. Scheme of Papers and Syllabus
for the
Combined Competitive Examination
for
Accountant, Junior Accountant and Tehsil Revenue Accountant
COMPULSORY PAPERS MARKS DURATION
(A) English & Hindi 100 Three hours
^^fgUnh** 50 vad
Hkk"kk&Kku Hkkx & ^v*
1- laf/k ,oa laf/k&foPNsn & fn;s gq, 'kCnksa esa laf/k djuk vkSj laf/k
foPNsn djukA
2- lekl & fn;s gq, 'kCnksa esa lkekfld inksa dh
jpuk vkSj lekl&foxzg djukA
3- milxZ & milxksaZ dk lkekU; Kku vkSj muds
la;ksx ls 'kCnksa dh lajpuk vkSj 'kCnksa
esa fo|eku milxksZa dks i`Fkd djukA
4- izR;; & izR;;ksa dk lkekU; Kku vkSj muds
la;ksx ls 'kCnksa dh lajpuk vkSj 'kCnksa
esa fo|eku izR;;ksa dks i`Fkd djukA
5- i;kZ;okph rFkk foykse 'kCn &
6- 'kCn ;qXeksa dk vFkZ Hksn
7- ,d okD;ka’k ds fy, ,d lkFkZd 'kCn
8- 'kCn 'kqf) ¼fn;s gq, v’kq) 'kCnksa dks 'kq) :i esa fy[kuk½
9- okD; 'kqf) ¼orZuh laca/kh v’kqf);ksa ls jfgr fofHkUu O;kdjf.kd
v’kqf);ksa okys okD;ksa dks 'kq) djuk½
10- eqgkojs ¼okD;ksa esa dsoy lkFkZd iz;ksx visf{kr gS ½
11- yksdksfDr;k¡ ¼okD;ksa esa dsoy lkFkZd iz;ksx visf{kr gS ½
12- ikfjHkkf"kd 'kCnkoyh ¼iz’kklu ls lacaf/kr vaxzsth 'kCnksa ds lekukFkZd &
fgUnh 'kCn ½
Hkk"kk&Kku Hkkx & ^c*
1- o`)hdj.k & fdlh lwfDr] izfl) dFku vkfn dk
Hkko foLrkj
2- i=&ys[ku & O;kolkf;d ,oa dk;kZYk;h; i=
3- izk:i & fufonk] ifji=] vf/klwpuk] Kkiu]
dk;kZy; fVIi.kh] foKfIrA
2. -2-
“English” Marks : 50
Part – ‘A’ :-
Modern English usage :
I. Tenses
II. Determiners
III. Phrasal verbs and Idioms
IV. Passive Voice
V. Co-ordination & Subordination
VI. Direct and Indirect Speech
VII. Modals expressing various concepts
Obligation, Request, Permission, Prohibition, Intention,
Condition, Probability, Possibility, Purpose, Reason, Comparison,
Contrast.
Part – ‘B’ :-
1. Comprehension of a given passage.
2. Report Writing
or
Business Letters
(B) General Knowledge & Every day Science (Objective Type) 100 Three hours
(C) Mathematics (Objective Type) 100 Three hours
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3. -3-
OPTIONAL PAPERS
Code No. Optional Papers Marks 100 each Three Hours
01 Book Keeping and advanced Accountancy
1. Accounting- meaning, nature, functions and usefulness, types of
accounting, accounting equation, generally accepted accounting
concepts, principles and conventions.
2. Accounting process: journals and ledgers leading to
preparation of trial balance and preparation of final accounts.
3. Preparation of bank reconciliation statement.
4. Rectification of errors.
5. Accounting for Depreciation–need significance of
depreciation, methods of providing depreciation.
6. Accounting for Bills of Exchange – bills receivable and
payable, acceptance, endorsement, discounting, retirement,
dishonour and renewal of bills.
7. Receipts and payments account and income and expenditure
account and balance sheet.
8. Single entry system – preparation of accounts from
incomplete records.
9. Average due date and Account current.
10. Control Accounts i.e. self-balancing ledgers and sectional
ledgers.
11. Accounting for Consignment and Joint ventures.
12. Partnership accounts :
(i) Fundamentals – capital, fixed and fluctuating, adjustments
for change in profit sharing ratios, revaluation of assets and
goodwill, joint-life policy.
(ii) Reconstitution of the firm – Admission, Retirement and
Death of a partner.
(iii) Dissolution of partnership including piecemeal distribution.
13. Basic principles relating to Hire purchase and Instalment
payment system.
14. Insurance claims.
15. Company Accounts: Issue of shares, forfeiture of shares, reissues
of shares and buy-back of shares.
___________________
4. -4-
02 - INDIAN ECONOMICS AND BUSINESS METHOD
Basic features and problems of Indian Economy including India and World
Economy. Economic Policy, Agriculture Policy, Industrial Policy, Export-Import
Policy and Fiscal Policy of India. Meaning, objects, importance and achievements of
Economic Planning. Features of Tenth and Eleventh Five Year Plans. Population
explosion – causes, bad evils & remedies. Relation between Population and Economic
growth. Poverty, Unemployment and Economic disparities in India. Significance of
Agriculture in Indian Economy, Agriculture Trade, Agriculture Finance, Agriculture
Marketing. Indian Agriculture and World Trade Organization.
Industrial growth and prospects in India. Problem of Low Capital formation and
Inflation – Causes and remedies. Role and problems of Public Sector in India. Impact
of Economic Liberalization on Agriculture, Industry and Trade. Role of Multi-national
Corporations in Indian Economy. Foreign Trade- Volume, Composition and
Direction. Importance of Export Promotion and Government Efforts for Export
Promotion. National and Per Capita Income – Concept, Distribution and Computation
methods. Economy of Rajasthan – basic characteristics, development and prospects
of Agriculture, Industry, Tourism & Power Projects.
Business – Concept, Nature, Scope, Objectives and Social Responsibilities of
Business. Forms of Business Organizations – Sole Tradership, Partnership, Joint Stock
Company. Joint and Public Sector and Co-operatives – Functions, Importance and
Limitations. Entrepreneurship – Concepts (Old and New), Importance, Causes of Low
Development of Entrepreneurship in India & Suggestions. Role of District Industries
Centres. Stock Exchange – Meaning, Importance, Listing Procedure and Transaction
method. Speculation and gambelling. Negotiable Instruments – Meaning, types
(Cheque, Bills of Exchange and Promisory Note). Business Finance – Sources, Merits
and Demerits. Advertising and Sales Promotion – Meaning, Importance, Methods.
Consumer Protection – Concepts, Rights of Consumers & Remedies against consumer
exploitation.
*****
03 Auditing
1. Auditing: Meaning, Objectives, Planning and Procedures, Audit
Programme, Working Papers, Test Checking, Routine Checking.
2. Vouching: Concepts and Procedures.
3. Internal Control: Meaning, Objectives, Internal Check and
Internal Audit.
4. Valuation and Verification of Assets and Liabilities.
5. Rights, Duties and Liabilities of Auditor.
6. Audit of Sole Proprietorship, Partnership Firms.
5. -5-
7. Audit of Joint Stock Companies, Audit of Govt.
Companies.
8. Audit Reports and Audit Certificates.
9. Cost Audit: Meaning, Objectives, Scope, Programme, Cost
Audit of Materials, Labour and Overhead.
---------------------
04 Elements of Cost Accounting
1. Cost, Costing, Cost Accounting and Related Terms Objectives,
Advantages and Limitations of Cost Accounting. Difference
Between Cost and Financial Accounting, Methods and
Techniques, Classification of Cost Elements of Cost.
2. Material Costing: Procurement, Methods of Pricing of Issues of
Materials, Economic Order Quantity, Inventory Levels (Non-
Probabilistic Models only), Selective Inventory Control: ABC,
FSN, XYZ Analyses.
3. Labour Costing: Time Booking and Time Keeping, Wage
Records and Documentation, Methods of Wage Payment: Time
Rate, Piece Rate and Incentive Plans. Labour Turnover.
4. Overhead Costing: Classification and Control. Allocation,
Apportionment and Absorption of Overheads. Under and Over-
Absorption.
5. Unit or Output Costing, Operating Costing, Process Costing
(Including Situations of Equivalent Production).
6. Job, Batch and Contract Costing.
7. Marginal Costing; Cost-Volume-Profit Relationship, Break-Even
Analysis, Decisions Related with Make- or-Buy, Product
Mix, Export etc.
8. Standard Costing and Variance Analysis: Material, Labour and
Overhead Variances.
9. Budgets and Budgetary Control: Concepts, Functional Budgets.
------X------
6. -6-
05 R.S.R. And T.A. Rules
R.S.R. (Chapter II, III, IV, X, XI, XIII to XVI) iqjkus R.S.R. ds vuqlkj gh
gSA
iqjkus R.S.R. ds Chapter XII ds fy;s orZeku esa izpfyr jktLFkku flfoy lsok ¼TokbZfuax
VkbZe½ fu;e] 1981 ,oa Chapter 17 ls 26 rd ds fy;s jktLFkku flfoy lsok isa’ku fu;e]
1996 ,oa jktLFkku flfoy lsok va’knk;h isa’ku fu;e] 2005 ¼isa’ku laca/kh vU; vf/kfu;e o
fu;e lfgr½
06 G.F. & A.R. (Chapters 1, 2, 3, 4, 5, 6, 14 & 17)
(Article 353 to 414) and Budget Manual (Chapters :- I,II,III,IV,XI and XII)
07 (a) Rajasthan Local Fund Audit Rules
(b) Rajasthan Panchayat Samitis and Zila Parishad Rules
(c) Rajasthan Panchayat Samitis Loan Rules
(d) Rajasthan Panchayat General Rules
08 (a) Rajasthan Land Revenue Act, 1956
(b) Rajasthan Tenancy Act, 1955 (Chapter IX & X)
09 (a) Rajasthan Agricultural Loans (Taccavi) Rules, 1958
(b) Rajasthan Land Revenue (Land Record) Rules, 1957
(c) District Manual including Revenue Accounts Manual, 1972
NOTE :- A Candidate shall be free to choose any three papers as optional but those who opt for
the post of Tehsil Revenue Accountant shall have to offer at least one of the papers
from those mentioned at Serial Number 8 and 9.
STANDARD :
1. The Compulsory Papers shall be Senior Secondary Standard except for Mathematics
which shall be of Secondary Standard.
2. The Optional Papers shall be of degree standard.
QUALIFYING MARKS :
Minimum 35% marks in each of the Compulsory Papers and 40% marks in the
aggregate. There would be no viva-voce test.
------X-----