...GUIDELINES...............................................................................7 REAR YARD FENCE GUIDELINES ......................................................................................9 PLAY EQUIPMENT GUIDELINES ......................................................................................11 SATELLITE RECEIVER (DISH) GUIDELINES ..................................................................13 GENERAL IMPROVEMENTS, LANDSCAPE & MAINTENANCE GUIDELINES..........14 LIST OF RECOMMENDED PLANT SPECIES ....................................................................19 EXHIBIT A REQUEST FORM 2 CHRISTENBURY MASTER ASSOCIATION, INC. ARCHITECTURAL CONTROL COMMITTEE INTRODUCTION The Architectural Control Committee (ACC) is providing the attached Architectural Design Guidelines (“Guidelines”) in accordance with that Declaration of Covenants, Easements, Conditions and Restrictions (“Declaration”), for purposes of establishing and maintaining exterior design elements throughout Christenbury. This document should be filed with the homeowners’ copy of the Declaration received at closing. It is the responsibility of each homeowner to pass along the Declaration and Guidelines to any future buyer of their home at Christenbury. It is important to note that the Guidelines are applicable to most all future building exterior and property...
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...Jose Cando ENGL-2327 April 26, 2014 Balcones Fiction and Poetry Winners Reading Event: Natalie Diaz’s Reading of When My Brother Was an Aztec Outside the ACC Theater on April 9th, the public was greeted by tables of refreshment including fruits cheeses and crackers which was a nice surprise. Although, I had expected a packed theater, only about forty people were waiting inside. The event started at 6:30 pm when Charlotte Gullick, the chair of the creative a writing department took the stage. After promoting some of creative writing classes at ACC, she described the significance of the Balcones prizes. A teacher from the English department took the stage next to talk a little more about the Balcones prize. He pointed out that Natalie Diaz was the sixteenth winner of this prize. He described Ms. Diaz as a woman with her foot “in three different worlds.” Her childhood was spent on the Mojave reservation in the California Desert. She attended college in Virginia on a basketball scholarship, and from there she played professional basketball in Europe and Asia. After injuring her knee, she left basketball to study poetry in graduate school. Therefore, he claimed, she has a foot in the worlds of the reservation, basketball and poetry. With that, he welcomed Nathalie to the stage. Nathalie jumped into reading her poem, “When My Brother Was an Aztec.” I was shocked to hear the bitterness and resentment in her voice as she describe her brother as a nasty and careless force which...
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...About Us |[pic] | | Axis Holdings is an investment management company offering specialist, value added services. Here at Axis, we aspire to invest in sectors that exhibit the potential to grow exponentially and look to translate these opportunities into tangible returns for our investors. We at Axis bring in a deep-drilled research on our chosen sectors coupled with hands on understanding of the macro economic environment. Our well defined investment processes leading to confident decision making go a long way in ensuring superior returns for our investors. Value Partnering We not only provide the much required growth capital to deserving companies but also aspire to provide meaningful value adds to Portfolio Companies. Some of our initiatives include: |[p|Providing leads to new customers/ markets with advice on entry strategy | |ic| | |] | | |[p|Building of strategic alliances with Indian/ Global corporations | |ic| | |] | ...
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...acc Accrual V.S. Cash Accounting Miguel Gonzalez ACC/290 August 3, 2012 Dr. Dorothy Welch In this assignment, I will describe the cash basis of accounting and the accrual basis of accounting and will explain the difference. Cash Basis accounting is the easy and less expensive method of accounting. In this method of accounting, cash is recognized when the physical cash transaction occurs. Thus, this method does not recognize payables, receivables, and prepaid expenses. Additionally, cash basis accounting does not comply with the revenue recognition principle and the matching principle. In accrual basis of accounting, revenue is recognized when it is earned and expenses are recognized when they are incurred. Susan Ward states, “Accrual basis accounting gives the most accurate picture of the financial state of your business.” We are essentially keeping track of the most current business practices, such as to who owes who money, and service. When the customer owes us money, we create an accounts receivable. When we owe money we create an accounts payable. When we pay cash before an expense we create a deferred expense account. There are key differences between the methods of accounting. In cash basis, taxable income may be deferred to the next year due to delays in billing. However, in accrual basis, the company might have to pay taxes on income before payment is received. Under the cash basis method, there is no company...
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...Architectural Control Committee - Improvement Request Form ASSOCIATION: _______________________________________________________________ DATE: ______________ In accordance with the recorded covenants, conditions and restrictions of the association, and in order to protect each individual owner's rights and values, it is required that any owner who is considering improvement of his deeded property to include, but not be limited to patio covers, decks, outside buildings, fencing, building add-ons, etc., submit the following to the Architectural Control Committee prior to initiating work on the planned improvements: _______ (1) A completed Improvement Request Form for each project separately. _______ (2) Complete and detailed building plans, material listing, specifications & color samples. _______ (3) A property site/plot plan showing the location of the proposed improvement. _______ (4) $25.00 Application Fee (check, money order or cashiers check payable to ProComm) FAILURE TO SUBMIT THE REQUESTED ATTACHMENTS (ITEMS 1, 2 3 & 4) PRIOR TO CONSTRUCTION MAY RESULT IN DENIAL OF YOUR REQUEST FOR IMPROVEMENT. If any change is made without approval, the Committee has the right to tell the homeowner to remove the improvement from his property. Any homeowner considering any exterior improvement to his property is urged to review the recorded deed restrictions prior to initial request. PLEASE PRINT THE FOLLOWING INFORMATION: Owner Name ___________________________________________...
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...Ch.1: Comprehensive Questions: 1-23 ACC 491 Lisa Lankford February 16, 2015 Alisa Dumond Ch.1: Comprehensive Questions: 1-23 1. License individuals to practice as CPAs. State Board of Accountancy 2. Promulgate GAAP. Financial Accounting Standards Board Government Accounting Standards Board Federal Accounting Standards Advisory Board 3. Issue Statements on Auditing Standards. AICPA 4. Regulate the distribution and trading of securities offered for public sale. Securities Exchange commission 5. Establish its own code of professional ethics. State Board of Accountancy American Institute of Certified Public Accountants International Federation of Accountants 6. Issue Statements of Financial Accounting Standards. Financial Accounting Standards Board 7. Impose mandatory continuing education as a requirement for renewal of license to practice as a CPA. State Board of Accountancy 8. Issue disclosure requirements for companies under its jurisdiction that may exceed GAAP. Securities Exchange Commission 9. Issue auditing interpretations. AICPA Auditing Standards Board 10. Cooperate with the AICPA in areas of mutual interest such as continuing professional education and ethics enforcement. State Societies of Certified Public Accountants 11. Take punitive action against an independent auditor. Securities and Exchange Commission Supreme State Audit 12. Establish accounting principles...
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...Problem Set I ACC 300 Problem Set I Chapter 1 P1-3A Income Statement Service revenue $7500 Expenses: Advertising expense $400 Supplies expense $1000 Maintenance and repairs expense $600 Utilities expense $300 Salaries and wages expense $1400 Total Expenses $3700 Net Income $3800 The total net income was $3800 and expenses totaled $3700. This resulted in a successful profit for the first month. Balance Sheet Assets: Cash $4600 Accounts receivable $4000 Supplies $2400 Equipment $26000 Total Assets $37000 Liabilities: Accounts payable $500 Notes payable $12000 Total Liabilities $12500 Stockholders' Equity Common stock $22100 Retained Earnings $2400 Total Stockholders' Equity $24500 Total Liabilities and Stockholders' Equity $37000 Statement of Retained Earnings Balance July 1 $0 Net Income $3800 Less: Dividends $1400 Balance June 30 $2400 Chapter 3 P3-5A LEDGER ACCOUNT | | | | DATE | ACCOUNT | DEBIT ( + ) | CREDIT ( - ) | 1 | 4/1/2012 | Cash | 18000.00 | | | | Exchanged for Common Stock | | 18000.00 | 2 | 4/1/2012 | Hired Secretary | | | | | $375 per week | | | 3 | 4/2/2012 | Rent | 900.00 | | | | Paid Rent | | | 4 | 4/3/2012 | Spring Green | 1300.00 | | | | Architectural Supplies | | | 5 | 4/10/2012 | Client | 1900.00 | | | | Carport Blueprints | | | 6 | 4/11/2012...
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...Financial Statements Kevin Standring ACC 225 September 21 2012 GARRY KIRK Financial Statements There are four different financial statements. Each financial statement is used in different ways. Let us start with the Income Statement. This statement tells a company where and if it made money. Investors will use this statement when deciding if they would like to invest in a company or not. With this statement they will be able to tell if the company is likely to make a profit or lose it. Next you have a Statement of Owner’s Equity. This statement shows the changes in equity over a period of time. It starts with the initial investment and shows what changed the amount of equity such as an owner investing more money into the company or withdrawing more money. The information on in this statement is calculated and used on a balance sheet. This statement is very helpful to show where money was brought in and where it was taken out. This statement leads us to a Balance Sheet. A Balance sheet shows the different kinds of assets, liabilities and equities it also shows the amount of each. The balance sheet also shows how much cash flow a company has at the time of the report. Last but not least you have a Statement of Cash Flow. This statement shows the end cash flow after all the income is added together and all the bills get paid. This is important cause it shows you how much money you have at the end of the...
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...Juliana Martinez ACC/ 340 May 28, 2013 Adrian Lopez Abstract William Dillard who opened a small store in his wife’s hometown founded Dillard’s Inc. in 1938. After working many summers in the store he decided to go to college. He graduated and started to work as a Management trainee in Sears- Roebuck Company. William Dillard worked at Sears for about seven months and then left to open his first store. His first store was located in Austin Texas. During the years technology has been innovated and transformed when it comes to shopping. There are different ways how the E-business can affect Dillard’s Inc. internal and external. Introduction Dillard’s Inc. has many advantages and disadvantages when dealing with E- business. Some advantages can be benefit the workers and the customers. Disadvantages are what also could come into play with the customers and workers. Dillard’s Inc. is a store that sells clothing and more. Everyone loves to shop whether it is for themselves or for other people. Personally, I love to shop. Either if it is online or in store. Sometimes the online doesn’t have the same things as the in store products do. There are advantages, limitations, and risks of using the Internet for the business activities. Advantages Some advantages of Dillard’s, being that it is an E- business is that you can shop online and at the store. One advantage is that it removes location and availability. In store they have hours of operation...
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...| Candela Corporation | Statement Of Cash Flows | | | | Acc/230 In review of Candela Corporation and Susidiaries Consolidated Statements of Cash Flow for the years of 2002 through 2004. In 2002 with the accruals method the company had a major loss in net income of $2,154 in thousands. In the analysis the adjustments in working capital showed a vulgar debit in cash that was caused by spending of cash in the operating activities, the working capital also stated that from inventory, receivables, and that the payable income tax was upturned in large sums. In command to grasp the reality of cash flows and the non-cash cost had to be adjusted back in period. In adding there loss from discontinued operations and imputed on the interest stock of warrants; the deferred taxes and their currency foreign exchange had different rated and were the most important deductions that stayed in admiration. In reviewing the activities, the purchase of fixed rates are the source of the outflow generates of the investing activities. The financial activities, has overall the complete spending that was tested and maintained the issue of shares and the debt they owe in borrowing instead of their prior obligations, Candela Corporation had to purchase some of their stock back and some of their debt they had they had to repay it. This maintained a different view in the cash outflow in financing activities. Subsequently the ravages of investing, financing, and the flow of operation activities...
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...Larissa Galberth Financial Statements Paper Part 1 University of Phoenix ACC/497 Bob Davis Proper interpretation of the information found in a company’s financial statements is vital for everyone affected by the actions of the company. Those affected include potential investors and current stakeholders, including stockholders, employees, vendors and lenders. All of these people must be able to make business decisions based on information found in financial statements. This paper will identify the purpose of financial statements based on the information found within the financial statements of the Home Depot. What does the income statement tell you about the company? Why is the statement important? What business decisions could be made using the income statement? Often referred to as the profit and loss statement an income statement is a document used for determining profitability. It shows a company’s revenue, gross margin, operating expenses, total expenses and net income. Shareholders continuously inspect the income statement of companies in which they have invested interest to ensure that their investment remains strong and profitable. The Home Depot 2008 income statement shows that this is a company with strong sales with $70 million in sales per year. Although the Home Depot is a strong sales company the income statement shows that there was a substantial drop in sales in 2009 as opposed to previous years. This statement is important to investors and lenders. Seeing...
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...Exercises and Problems - Week Two ACC/291 University of Phoenix E9-1 A. In this scenario, with the cost principle, the purchase cost for the factory asset will have all bills necessary to get the asset and make it ready for its particular objective. B. 1. Property 2. Plant Machines 3. Delivery Machines 4. Land Renovations 5. Delivery Machines 6. Plant Machines 7. Prepaid Insurance 8. License Expenditure E9-7 A. 1. 2011: $3,500 2012: $3,500 2. $0.28 per mile 2011: $4,200 2012: $3,360 3. 2011: $7,500 2012: $5,625 B. 1. Wear and tear Expenditure 3,500 3,500 2. Delivery Vehicle 30,000 Accumulated Wear and tear 3,500 $26,500 E9-12 Dec. 31 Amortization Expenditure: Patent 12,000 12,000 P9-7B A. Jan. 2 Patents 45,000 45,000 Jan. Research and Development June Expenditure 230,000 230,000 Sept. 1 Advertising Expenditure 125,000 125,000 Oct. 1 Copyright 200,000 200,000 B. Dec. 31 Amortization Expenditure: Patents 15,000 ...
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...MATTEL, Inc. BYP8-5 November 3, 2011 ACC 557 Jerry Mays Manhattan Company 1234 Long Lane Manhattan, New York 11131 November 3, 2011 Mr. Mays, I hope this letter finds you well. As the new auditor for the CPA firm of Croix, Marais, and Kale, I would like to offer some suggestions to your great company for your internal controls. When having a strong internal control system, the internal controls are established to perform the following: 1. “Safeguard its assets from employee theft, robbery, and unauthorized use. 2. Enhance the accuracy and reliability of its accounting records. This is done by reducing the risk of errors (unintentional mistakes) and irregularities (intentional mistakes and misrepresentations) in the accounting process” (Weygandt, Kimmel, Kieso, p.340, 2010). After reviewing some of your financial records and looking into your internal control system, they are some valuable suggestions I would like to recommend to your company. “Control is most effective when only one person is responsible for a given task (Weygandt, Kimmel, Kieso, p.341).” Your company possesses weakness in the following areas: establishment of responsibility (assign responsibility to specific employees) and segregation of duties (separation of duties) and documentation procedures. Your checks are properly endorsed; however, there should be a record of what checks are deposited. This way the accountant...
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...Comparison between IFRS and GAAP Agustin Blanco ACC 290 06/06/2016 Dan Jensen Comparison between IFRS and GAAP This paper provides a comparison between the International Financial Reporting Standards (IFRS) and the United States Generally Accepted Accounting Principles (GAAP) and how they are differentiate from each other in the format of financial statement, conceptual framework, and IFRS terms. There is also a description of some issues the SEC must consider in order to adopt IFRS in the United States as well as a comparison of the rules regarding revenue recognition under IFRS versus GAAP. There is an explanation of the definitions Under IFRS for revenues and expenses, as well as an explanation of the competitive implications (both pros and cons) of Sarbanes-Oxley Act (SOX). Questions IFRS 2-1: In what ways does the format of a statement of financial position under IFRS often differ from a balance sheet presented under GAAP? The main difference between the formatting of IFRS and GAAP statement of financial of position and a GAAP balance sheet is the ordering of liquidity. IFRS does not require a particular order or any classification of accounts. It is common for companies to report assets in reverse liquidity under IFRS. Instead, GAAP specifies and requires all a company’s account be classified and ordered based on liquidity. IFRS 2-2: Do the IFRS and GAAP conceptual frameworks differ in terms of the objective of financial reporting...
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...Danisha Williams ACC 537 Paper 1 October 29, 2011 Accounting is very important part of business aspect. This paper will discuss four different topics of accounting: generally accepted accounting practices, effective accounting information, the difference between accrual based accounting and cash basis accounting, and finally the different types of business structure and defining each structure. The topics above will provide accountants with the knowledge that is need in order to be successful. Topic 1 Accountants can use many different accounting principles but there are only a few that are accepted by law known as the generally accepted accounting practices. According to Wikipedia the generally accepted accounting practices are defined as“ accounting rules used to prepare, present and report financial statements for wide variety of entities, including publicly-traded and privately-held companies.” The principles are set by Financial Accounting Standard Board(FASB), Interpretations, and staff positions; APB Opinions and AICPA Accounting Research Bulletins. FASB standard, Interpretations and Staff position. The GAAP are guidelines that all accountants must follow when preparing financial statements for different organization and companies. Each Organization listed above creates the GAAP hierarchy each one is important to the accounting principles for the reason it identifies the sources on the way that financial statements should be prepared. Topic 2 In order to comply...
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