...Course ACCT304 Intermediate Accounting Instructor: Geoffrey Tickell, PhD, CPA, Professor Office: 418H Eberly College of Business & Information Technology Phone: 724-357-2753 (Office) E-Mail: Geoffrey.Tickell@iup.edu Office Hours: On-line, or, In my office on Monday & Wednesday 2 to 3pm and Tuesday & Thursday 2 to 4 pm. Class section: 801 Credits: 3 Prerequisite: Grade of C or higher in ACCT202. Required Text: Intermediate Accounting by Kieso, Weygandt, and Warfield, 14th Ed, Wiley. ISBN 978118088296 for the binder version packaged with WileyPlus access code available at the IUP Co-op store. Note that you will also use this text and WileyPlus for ACCT 305. WileyPlus: Learning resources and assessments are located on the WileyPlus website (see www.wileyplus.com). Further instructions as to how to log-in to this site is explained later in this syllabus. As this is an on-line course, it is vital to your success in this course that you make use of the resources on this website from the very first week. D2L: Other learning resources are located on the ACCT 304 Spring 2013 D2L site. These resources include this Syllabus, WileyPLUS instructions, chapter solutions, PowerPoint slides, and other resources. CATALOG DESCRIPTION ACCT304 primarily focuses on financial reporting for asset wealth typically found in business environments. Coverage includes recognition and measurement of such assets as cash, receivables, investments...
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...Container Trucking Company In Chile Selling Strategies Index 1.- Definition of Competitive Strategies Price Differentiation 2.- Segmentation of the Market Segmentation Strategies Segmentation Chart Classification and analysis of Clients 3.- Comparative Analysis of the Competitors 4.- Sales Strategy 5.- Sales Projections 1.- Definition of Competitive Strategies They are two types of competitive strategies that will be applied according to the market segmentation that will be defined out later on. 1.1.- Price Strategy .- Prices will not be fixed or exclusive. Prices for the transport services are going to depend on the volumes of cargo the clients have, the origins and destinations, if they use Our Company as their exclusive transportation provider and of the conditions of reception and/ or delivery of the containers. 1.2.- Differentiation Strategy.- Factors to consider for the differentiation strategy are: Reaction Ability Reliability of Service Equipment Security Customer Service Sales and Marketing Integration of Services Financial Stability Reaction Ability.- It is the capacity of reaction to service request, especially during non-working hours, weekends or holidays and in emergencies. This factor is critic during the high seasons of export and is especially valued by the exporters with high volumes of load. We will define our Company as of quick reaction, and for that, we have taken...
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...Hallstead Jewelers – Individual assignment ACCT 503 – NMSU – Mills – Spring, 2016 When I lived in San Antonio, I was a loyal customer to James Avery Jewelers [ http://www.jamesavery.com/ ]. I believe the company demonstrates how a jeweler can adapt and grow over decades by changing product lines, expanding on line, etc. You might find the website informative about the history of the company, types of product, and ways to market that could help you spice up this case. Maximum points: 100 points Objectives: ➢ Perform breakeven analysis ➢ Practice using Excel spreadsheets ➢ Reinforce writing and critical thinking skills Required: Read the Hallstead Jewelers case published by Harvard Business School. Within this document, after each question, double space and begin your response (single-spaced). Double-space before you begin the next question. Place the answers only in the space provided. Save this document with a filename that shows your last name, first name, and Halstead, course and semester (e.g. Mills_Sherry_Hallstead_503_Sp16). Work your calculations using the excel spreadsheet that I have provided you. Copy and paste special as a picture, your work into this Word document after the appropriate question. Also, save the excel file with a filename that shows your last name, first name, Hallstead, course and semester. Attach your Word and Excel files in the Canvas assignment dropbox. In order to receive full credit, use excel to make the...
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...Michael Pay Professor Neidermier Business 10 Company I Value line analysis Accenture PLC- NYSE-ACN BUY Accenture PLC is a management consulting, technology services and outsourcing company aimed to assist businesses and governments. The partnership has demonstrated its expertise in the field by consistently increasing its revenue annually. With the exception of the recession in 2008- 2009 fiscal year, revenue has steadily increased in the past 11 years. Other key figures such as the cash flow and net profit has also shown favorable upward trends. It is also worthy to point out that the partnership has operated with negligible amounts of long term debt in the past 11 years of it operations.The company has also been gradually repurchasing its outstanding common stock shares, indicating the company's confidence in its future performance. The company also displays impressive financial statistics. During the last year of operation, the company reported 30 billion dollars worth of revenue as well as a 54 .23 % return on equity. Based off of my analysis, I believe that ACN is a worthy purchase for any serious investors. Amgen Inc.- NDQ-AMGN BUY Amgen Inc is an American multinational biopharmaceutical company that is committed to unlocking the potential of biology for patients suffering from serious illnesses by discovering, developing, manufacturing and delivering innovative human therapeutics. Amgen has had a steady stream of drug approvals in the past...
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...Running Head: Online Game Addiction Perception of and Addiction to Online Games as a Function of Personality Traits Searle Huh University of Southern California and Nicholas David Bowman Michigan State University Online Publication Date: April 26, 2008 Journal of Media Psychology, V 13, No. 2, Spring, 2008 Abstract With the growing popularity of online video games, there have been anecdotal reports suggesting that these games are highly addictive, with some gamers spending in excess of 40 to 50 hours per week playing. Thus, research into the individual characteristics that lead to excessive play is warranted. This paper examines two individual variables – personality and perceptions of media – and explores how they relate to online game play, specifically online game addiction. By presenting a revised metric for online game addiction, this paper explores the relationship between addiction and both personality and perception. Online addiction is presented in this paper as a process addiction with four unique factors: perceived social sanctions, excessive play, uncontrollable play, and displacement. Both personality and perception are found to be significantly associated with online game addiction. These results are interpreted and discussed, and future research direction is suggested. Keywords: online game addiction, Big Five personality traits, media perception, MMOs Perception and Addiction of Online Games as a Function of Personality Traits ...
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...Handbook of Management Accounting Research Volume 3 Edited by CHRISTOPHER S. CHAPMAN Imperial College London, UK ANTHONY G. HOPWOOD University of Oxford, UK MICHAEL D. SHIELDS Michigan State University, USA AMSTERDAM – BOSTON – HEIDELBERG – LONDON – NEW YORK – OXFORD PARIS – SAN DIEGO – SAN FRANCISCO – SINGAPORE – SYDNEY – TOKYO Elsevier The Boulevard, Langford Lane, Kidlington, Oxford OX5 1GB, UK First edition 2009 Copyright © 2009 Elsevier Ltd. All rights reserved No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without the prior written permission of the publisher Permissions may be sought directly from Elsevier’s Science & Technology Rights Department in Oxford, UK: phone ( 44) (0) 1865 843830; fax ( 44) (0) 1865 853333; email: permissions@elsevier.com. Alternatively visit the Science and Technology Books website at www.elsevierdirect.com/rights for further information Notice No responsibility is assumed by the publisher for any injury and/or damage to persons or property as a matter of products liability, negligence or otherwise, or from any use or operation of any methods, products, instructions or ideas contained in the material herein. British Library Cataloguing in Publication Data A catalogue record for this book is available from the British Library Library of Congress Cataloging-in-Publication Data A catalog record for...
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...ANSWERS TO QUESTIONS 1. Examples are: (a) Payment of an accounts payable. (b) Collection of an accounts receivable from a customer. (c) Transfer of an accounts payable to a note payable. 2. Transactions (a), (b), (d) are considered business transactions and are recorded in the accounting records because a change in assets, liabilities, or equities has been effected as a result of a transfer of values from one party to another. Transactions (c) and (e) are not business transactions because a transfer of values has not resulted, nor can the event be considered financial in nature and capable of being expressed in terms of money. 3. Transaction (a): Accounts Receivable (debit), Service Revenue (credit). Transaction (b): Cash (debit), Accounts Receivable (credit). Transaction (c): Office Supplies (debit), Accounts Payable (credit). Transaction (d): Delivery Expense (debit), Cash (credit). 4. Revenue and expense accounts are referred to as temporary or nominal accounts because each period they are closed out to Income Summary in the closing process. Their balances are reduced to zero at the end of the accounting period; therefore, the term temporary or nominal is sometimes given to these accounts. 5. The double-entry system means that for every debit amount there must be a credit amount and vice-versa. At least two accounts are affected. It does not mean that each transaction must be recorded twice. 6. Although it is not absolutely necessary...
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...CHAPTER 3 The Accounting Information System ASSIGNMENT CLASSIFICATION TABLE | | | | |Brief | | | |A | |B | |Study Objectives | |Questions | |Exercises | |Exercises | |Problems | |Problems | | | | | | | | | | | | | |1. Analyse the effect of business | |1, 2, 3 | |1 | |1, 2, 3, 4, 13 | |1A, 2A | |1B, 2B | |transactions on the basic accounting | | | | | | | | | | | |equation. | | | | | | | | | | | | | | | | | | | | | | | |2. Explain what an account is and how it | |4 | | | | | | | | | |helps in the recording process. | | | | | | | | | | | | | | ...
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...CHAPTER 3 The Accounting Information System ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Topics 1. 2. 3. 4. Transaction identification. Nominal accounts. Trial balance. Adjusting entries. Questions 1, 2, 3, 5, 6, 7, 8 4, 7 6, 10 8, 11, 13, 14 3, 4, 5, 6, 7, 8, 9, 10 2, 3, 4 5, 6, 7, 8, 9, 10, 20 11, 12, 15, 22, 23 12 9 11 13, 14, 16 14, 15 1, 2, 6, 12 15, 16, 17 18 19 12 13 18, 19 20 21, 22, 23 12 11 1, 2, 7, 8 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 12 1, 2, 4, 6 1, 4, 9, 10, 12 Brief Exercises 1, 2 Exercises 1, 2, 3, 4, 17 Problems 1 5. 6. 7. 8. *9. *10. *11. Financial statements. Closing. Inventory and cost of goods sold. Comprehensive accounting cycle. Cash vs. Accrual Basis. Reversing entries. Worksheet. *These topics are dealt with in an Appendix to the Chapter. Copyright © 2011 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 14/e, Solutions Manual (For Instructor Use Only) 3-1 ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE) Learning Objectives 1. 2. 3. 4. 5. Understand basic accounting terminology. Explain double-entry rules. Identify steps in accounting cycle. Record transactions in journals, post to ledger accounts, and prepare a trial balance. Explain the reasons for preparing adjusting entries. Prepare financial statements from the adjusted trail balance. Prepare closing entries. Differentiate the cash basis of accounting from the accrual basis of accounting. Identify adjusting entries that may be reversed. Prepare a 10-column worksheet...
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...CHAPTER 3 The Accounting Information System ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Topics 1. 2. 3. 4. Transaction identification. Nominal accounts. Trial balance. Adjusting entries. Questions 1, 2, 3, 5, 6, 7, 8 4, 7 6, 10 8, 11, 13, 14 3, 4, 5, 6, 7, 8, 9, 10 2, 3, 4 5, 6, 7, 8, 9, 10, 20 11, 12, 15, 22, 23 12 9 11 13, 14, 16 14, 15 1, 2, 6, 12 15, 16, 17 18 19 12 13 18, 19 20 21, 22, 23 12 11 1, 2, 7, 8 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 12 1, 2, 4, 6 1, 4, 9, 10, 12 Brief Exercises 1, 2 Exercises 1, 2, 3, 4, 17 Problems 1 5. 6. 7. 8. *9. *10. *11. Financial statements. Closing. Inventory and cost of goods sold. Comprehensive accounting cycle. Cash vs. Accrual Basis. Reversing entries. Worksheet. *These topics are dealt with in an Appendix to the Chapter. Copyright © 2011 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 14/e, Solutions Manual (For Instructor Use Only) 3-1 ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE) Learning Objectives 1. 2. 3. 4. 5. Understand basic accounting terminology. Explain double-entry rules. Identify steps in accounting cycle. Record transactions in journals, post to ledger accounts, and prepare a trial balance. Explain the reasons for preparing adjusting entries. Prepare financial statements from the adjusted trail balance. Prepare closing entries. Differentiate the cash basis of accounting from the accrual basis of accounting. Identify adjusting entries that may be reversed. Prepare a 10-column worksheet...
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...Accg100 Accounting 1A Lecture Notes Semester 2, 2012 1 Table of Contents Lecture Notes Week 1: Introduction to Accounting, Ethics, Business Entities, Financial Statements Week 2: Accounting for Transactions –Part 1 Week 3: Accounting for Transactions –Part 2 Week 4: Accounting for Adjustments- Part 1 Week 5: Accounting for Adjustments- Part 2 Week 6: Completion of Accounting Cycle Accounting Systems Revision Chapters 1 – 4 Week 8: Accounting for Retailers Week 9: Accounting for Inventories Week 10: Non-Current Assets Week 11: Cash Management and Control Week 12: Accounting for Receivables Week 13: Revision Tutorial Exercises Terminology Page 3 14 27 42 53 64 70 80 86 97 111 123 134 149 150 168 2 Lecture Notes Week 1 Introduction to Accounting, Ethics, Business Entities, Financial Statements Required Readings: HEM : Chapters 1 and 2 All required readings m ust be com pleted before attending class 3 What is Accounting? The process of ________________________________and ___________ economic information to assist users to make _____________. Users of Accounting Information The users are internal and external decision makers. Internal: External: Management Accounting Providing information to management to help them ____, ______ and ____________. Users are ________. Financial Accounting Reporting information to ________users to help them make decisions about the entity’s __________ and ____________. The reports produced for the external users...
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...Structural Change in the U.S. Banking Industry: The Role of Information Technology Sandra D. Cooke Economics and Statistics Administration Office of Policy Development Office of Business and Industrial Analysis June 1997 ESA/OPA 97-6 Structural Change in Banking: the Role of Information Technology Structural Change in Banking: the Role of Information Technology ABSTRACT Commercial bank investment in information technology (IT) equipment has grown rapidly, from $104 million in 1960 to more than $10 billion in 1994. These investments in “hard” technologies (computer hardware, software, telecommunications equipment, etc.) have been accompanied by increases in "soft" technologies, for example, complex financial innovations that were infeasible on a large scale without IT hardware. These developments, together with deregulation, are creating new competitors, new financial markets and instruments, and a new role for commercial banks as providers of financial services. This study documents how changes in information technology have affected the role of banks in financial markets and have influenced changes in the structure and performance of the U.S. banking industry. The analysis also covers new, fast-growing financial innovations linked to IT investment e.g., asset securitization and derivatives. IT’s effect on the banking industry has been positive. Increased competition has caused banks to lose traditional customers, but IT enabled the banks to offer new products...
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...The Lakeside Company Case Studies in Auditing Twelfth Edition John M. Trussel Dalton State College J. Douglas Frazer Millersville University Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montreal Toronto Delhi Mexico City Sao Paulo Sydney Hong Kong Seoul Singapore Taipei Tokyo Editor in Chief: Donna Battista Acquisitions Editor: Stephanie Wall Editorial Project Manager: Christina Rumbaugh Senior Managing Editor: Cynthia Zonneveld Production Project Manager: Carol O'Rourke Senior Operations Supervisor: Diane Peirano Printer/Binder: BindRite Graphics, Robbinsville Credits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook appear on the appropriate page within text. Copyright © 2012, 2008, 2005, 2003 by Pearson Education, Inc., publishing Prentice Hall. All rights reserved. Manufactured in the United States of America. This publication is protected by Copyright, and permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying, recording, or likewise. To obtain permission(s) to use material from this work, please submit a written request to Pearson Education, Inc., Permissions Department, One Lake Street, Upper Saddle River, New Jersey 07458, or you may fax your request to 201-236-3290...
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...Powered by TCPDF (www.tcpdf.org) OLIN BUSINESS SCHOOL Summer 2015 Advanced Corporate Finance IIIFrontiers of Valuation B62 FIN 534C Professor Todd Milbourn B62 MGT 534C Advanced Corporate Finance III – Frontiers of Valuation Summer 2015 Professor Todd Milbourn The Olin Business School Table of Contents 1. Valmont Industries HBP Case # UVA-F-1191 ............................................................................... 1 2. Super Project HBP Case # 9-112-034 ........................................................................................... 21 3. Calaveras Vineyards HBP Case # UVA-F-1094 ........................................................................... 37 4. Paginas Amarelas HBP Case # UVA-F-1210 ............................................................................... 63 5. Using Crystal Ball HBP Case # UVA-QA-0561 .......................................................................... 89 6. Valuation in Emerging Markets HBP Case # UVA-F-1455 ......................................................... 95 7. Project Valuation in Emerging Markets HBP Case # 9-702-077 ............................................... 113 8. Valuing Companies in Corporate Restructurings HBP Case # 9-201-073 ................................. 131 UVA-F-1191 Rev. Feb. 1, 2011 VALMONT INDUSTRI V IES, INC. Forty years ago, we made our fi F m irst center p pivot irriga ation system It was m. es ssentially a long steel pipe...
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