...1 acc545r4 ACC/545 Financial Reporting Los Lobos, Inc Statement of Cash FlowsDirect Method as of 12/31/2007 Operating Cash Flows Cash Sales Collections on A/R Purchases Wages Payments to Suppliers Tax Payments Interest Payments Total Cash flows from Operations Investing Cash Flows Purchases of Equipment Total Cash Flows from Investing Financing Activities Borrowings Repayment of Debt Sale of Stock Dividends Total Cash Flows from Financing Total Cash Flows $72,600 477,900 (219,500) (150,700) (126,300) (27,800) (3,800) $22,400 $ (5,000) (5,000) $ 30,000 (5,000) 11,600 (51,000) (14,400) $3,000 Beginning Balance of Cash Ending Balance of Cash 32,000 $35,000 2 acc545r4 ACC/545 Financial Reporting Reconcilliation of Net Income to Operating Cash Flows $ 5,100 (2,800) 16,000 9,500 (8,100) 700 1,500 500 $ 22,400 Net Income Change in A/R Change in Inventory Change in A/P Change in Taxes Payable Add non-cash Tax Add non-tax Depreciation Add non-cash bond amort Net Cash flows from Operations Los Lobos, Inc Statement of Cash...
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...Week Two Faculty Roadmap Reporting Working Capital Changes • Calculate amounts to be reported for current assets. • Calculate amounts to be reported for current liabilities. • Prepare a statement of cash flows. Weekly Overview This week, students calculate asset and liability amounts, and research indirect and direct methods of determining net cash flow to prepare balance sheets. This information provides practical information and practice necessary for the enhancement of each student’s preparation as a CPA. Assignment Notes Learning Team Assignment: Los Lobos Ledger Preparation Purpose of Assignment Students work collaboratively to develop team skills and application-based knowledge of working capital concepts, which are designed for the practical use of cash flow statements and balance sheets in the accounting field. Resource Required Ch. 7, 13, & 23 of Intermediate Accounting Grading Guide Los Lobos, Inc Classified Balance Sheet as of 12/31/2007 Current Assets Cash $ 35,000 Accounts receivable (Net of Allowance) 31,700 Inventory 31,000 Total Current Assets $ 97,700 Long-Term Assets Property, Plant, & Equipment (Net of Accumulated Depreciation) $ 83,500 Total Long-Term Assets 83,500 Total Assets $ 181,200 Current Liabilities Accounts Payable $ 25,000 Income Taxes Payable...
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...Oracle Inventory - Release 11i.4 Logical Data Model has initialization information initialization information for a inventory adjustment ITEM CATEGORY TYPE assigned to an item by ABC ASSIGNMENT GROUP is class for classifies inventory for ABC CLASS inventory classification for CYCLE COUNT results in results from contains CYCLE COUNT ADJUSTMENT ITEM CATALOG GROUP stores count tabulations in PHYSICAL INVENTORY SUBINVENTORY REPLENISH COUNT owned by COST GROUP owns has assigned to it owned by EXTERNAL ORGANIZATION has assigned in for groups basis for assigned to item categorizes has owned by attributes generates categorizes adjusted by assigned by derives counts items for CUSTOMER SUPPLIER for owns has based on based on belongs to belongs to has groups basis for CUSTOMER SITE sells to attributes for adjusts source of results from for generates replenished from assigns derived from assigns SUPPLIER SITE assigned to has class assignment group assignment for used in compiled for item assigned to tabulates count for contained in grouped count for describe location of ITEM CATEGORY PO COMMODITY CODE owned by assigned to an item by ABC ASSIGNMENT GROUP CLASS ABC ASSIGNMENT CYCLE COUNT CLASS CYCLE COUNT ITEM PHYSICAL INVENTORY ITEM COUNT PHYSICAL INVENTORY ADJUSTMENT located ITEM REPLENISH COUNT replenished from COST GROUP ASSIGNMENT HR LOCATION ...
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...REPORT TO THE NATIONS O N O C C U PAT I O N A L F R A U D A N D A B U S E 2012 GLOBAL FRAUD STUDY Letter from the President & CEO More than 15 years ago, the ACFE’s founder and Chairman, Dr. Joseph T. Wells, CFE, CPA, conceptualized a groundbreaking research project to study the costs, methodologies and perpetrators of fraud within organizations. The result was the 1996 publication of the ACFE’s first Report to the Nation on Occupational Fraud and Abuse. Since then, we have released six additional Reports that have each expanded our knowledge and understanding of the tremendous financial impact occupational fraud and abuse has on businesses and organizations. We are proud to say that the information contained in the original Report and its successors has become the most authoritative and widely quoted body of research on occupational fraud. The data presented in our 2012 Report is based on 1,388 cases of occupational fraud that were reported by the Certified Fraud Examiners (CFEs) who investigated them. These offenses occurred in nearly 100 countries on six continents, offering readers a view into the global nature of occupational fraud. As in previous years, what is perhaps most striking about the data we gathered is how consistent the patterns of fraud are around the globe and over time. We believe this consistency reaffirms the value of our research efforts and the reliability of our findings as truly representative of the characteristics of occupational fraudsters...
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...1.1 Introduction As the most essential element of Business, the importance of Human Resource is increasing day by day. The more the world is developing, the more efficient human resource it requires. Because it is human resource without which the other elements of business- land, capital, enterprise, can result nothing. With the effort of human resource all his land, labor, capital, enterprise form a proper adjustment to do business. So the HR practice in an organization becomes a major fact to the modern world. The world is tremendously competitive now. In every sphere of life and business, competition has become more and more furious. Every firm tries to obtain and retain efficient employees to meet the new challenges. So, attracting, obtaining, retaining and maintaining the best employees have become much more important, rather than other factors in order to meet the corporate goal with the fulfillment of the current challenges. The course under BBA program designed with an excellent combination of theoretical and practical aspects, while studying the BBA program, consisting of theoretical exposure, the students are required to obtain different types of experiences gathered from different organizations, field work, and the presentation based on them. We have tried our best to use this opportunity to enrich my knowledge on banking system and also incorporate my knowledge, which I have learned from my classes. 1.2 Background of the study Practical Knowledge has...
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...Executive Summary Ryanair operates as a cost leader in the European low cost carrier segment of the airline industry. As a cost leader they aim to achieve high volume sales by attracting customers with low prices. As a result of charging some of the lowest prices in the industry, Ryanair has seen growth in traffic and reported record revenues. To remain profitable the company focuses on maintaining low costs and efficient operations. The key issues facing Ryanair include how to remain profitable in light of rising fuel prices and currency exchange risk, the ability to maintain market share and growth in a segment characterized by intense competition, and whether or not it would be profitable to expand into the growing international/emerging markets and internet retailing space. In addressing these key issues, it is recommended that Costco focuses on opportunities in the internet retailing space to grow bottom and top line growth as well as increasing market share. It is also recommended that they remain committed to their low cost high inventory turnover strategy in order to continue to offer consumers the lowest prices and achieve high inventory turnover. By taking these initiating the strategies summarized above, Costco will be able to maintain their position as market leader and continue to operate profitably in the discount membership warehouse segment of the retail industry. Business Model & Strategy Ryanair operates as a cost leader in the low cost...
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...ICTR's Akayesu Verdict SYNOPSIS The International Criminal Tribunal for Rwanda (ICTR) heard Jean-Paul Akayesu accused of vicious gang rapes and genocide that took the lives of 2,000 Tutsis. The trial court chamber of three judges, two men and one woman, had an unprecedented opportunity to clarify whether rape during internal armed conflict constitutes genocide as well as a crime against humanity. Nongovernmental organizations worked to "engender" the Tribunal while holding accountable the Hutu leaders who orchestrated genocide. The critical 1998 verdict influenced states negotiating improved standards for the prosecution of sexual violence and the creation of a permanent International Criminal Court. "Rape and Genocide in Rwanda" addresses current issues of international law, human rights, women in politics, African Studies, judicial procedure, legal and moral reasoning. RAPE and Genocide IN RWANDA: The ICTR’s Akayesu Verdict CASE OUTLINE I. An Unprecedented Opportunity Glossary and Map II. Prior Responses to Sexual Violence in War A. From “Time Immemorial” to 1948 B. From the 1949 Geneva Conventions to an International Criminal Court III. Genocide In Rwanda A. A Colonial Legacy of Ethnic Division B. Mass Killing, Rape and the 1994 U.N. Withdrawal IV. The U.N. Creates a Criminal Tribunal for Rwanda V. The Trial of Jean-Paul Akayesu Trial Chronology and Key Individuals VI. Issues for Judgment ...
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...lefile GRAPHIC print - DO NOT PROCESS 990 I As Filed Data - I DLN: 934931340878451 OMB No 1545-0047 Return of Organization Exempt From Income Tax Form 2013 Under section 501 (c), 527, or 4947 ( a)(1) of the Internal Revenue Code ( except private foundations) Do not enter Social Security numbers on this form as it may be made public By law, the IRS generally cannot redact the information on the form - Information about Form 990 and its instructions is at www.IRS.gov/form990 Department of the Treasury Internal Revenue Service For the 2013 calendar year, or tax year beginning 01 -01-2014 , 2013, and ending 06-30-2014 C Name of organization DALLAS AREA HABITAT FOR HUMANITY INC B Check if applicable D Employer identification number F Address change 75-2097161 Doing Business As Name change fl Initial return Number and street (or P 0 box if mail is not delivered to street address) Room/suite 2800 N HAMPTON ROAD F_ Terminated E Telephone number (214)678-2300 ( - Amended return City or town, state or province, country, and ZIP or foreign postal code DALLAS, TX 75212 1 Application pending G Gross receipts $ 8,654,839 F Name and address of principal officer WILLIAM D HALL CEO 2800 N HAMPTON ROAD DALLAS,TX 75212 I Tax-exempt status J H(a) Is this a group return for subordinates? H(b) Are all subordinates included? Website :- WWW DALLAS-HABITAT ORG 1 F 501(c)(3) 501(c) ( ) I...
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...“WHAT IS THE RELATIONSHIP BETWEEN DIVERSIFICATION AND PERFORMANCE, PARTICULARLY IN EMERGING ECONOMIES? WHAT ARE THE FACTORS WHICH ARE RELEVANT FOR SETTING THE CONTENTS OF THAT RELATIONSHIP?” By João de Almeida Frazão Caro de Sousa Master Thesis Submitted to ESADE Business School in fulfilment of the requirements for the Degree of Master of Science in International Management ESADE Business School May 2012 Master of Science in International Management – ESADE Business School i Master of Science in International Management – ESADE Business School Table of Contents Introduction ..................................................................................................................................... 1 Theoretical Background 1. Diversification ......................................................................................................................... 5 1.1 General Observations ........................................................................................................ 6 1.2 Different types of diversification strategies....................................................................... 7 1.3 The costs and benefits of diversification ........................................................................... 8 1.4 Diversification Trends ....................................................................................................... 9 A. The Lack of Significant Relationship ................................
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..."CHII"IURENGA II 1896 - 1897: A REVISIONIST STUDY THESIS Submitted in Fulfilment of the Requirements for the Degree of MASTER OF ARTS of Rhodes University I by MARK PHILLIP MALCOLM HORN January 1986 The following typog~aphical co~~ections attention since submission of this thesis. have come to my p.i line 8, "Phillip" should ~ead Philip. p.vi, li.ne 11, "Risings" should ~ead Rising. p.Vll, line 12, "~esponce" should ~ead ~esponse. p.3, line 17, "wa~f-io~" should read warriors. p.5, line 4, "96" should read 1896. p .. 8, line 3, IILomangLlndi should read LomagLlndi. p.9, line 2, " (inve~ted comma) missing after "role". p.19, line 9, "triatises" should read treatises. p.28, line 18, "analysis" should ~ead analyses. p.30, line 10, "the and" should ~ead "and the". p.42, line 28, "Histo~ians" should ~ead Histo~ian's. p.47, line 13, "Lomangundi" should ~ead Lomagundi. p.48, line 12, ~ sign missing befo~e the figu~e of 121 000. p.52, line 5, 1. ~5ign missing before the figure of 3. p.55, line 1, ~ sign missing befo~e the figu~es 10 to 60. p.55, line 3, -£ sign missing befo~e the figu~e of 100. p.56, lines 7 - 10, quote to be indented. p.b2, li.ne 1tJ, "dela" should be separated out to read "de la". p.tI4, line 4, "assisthim" should be sepa~ated out to ~ead "assist him"~· p.b"?, line 11, "inte~nicine" should t-ead intet-necine. p.83, line 17, "Ma~ch 1895" should ~ead Ma~ch 1894. p.89, line 5, "faction" should ~ead fl~action. p.95, line 29, fn. 12, "lNA" should ~ead NAZ...
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