...1 BUSI 1005 Management Accounting for Business Students Winter 2012 _______________________________Section________________________ D E F G H Instructor Time Day From To Raili Pollanen W/F 10:05 11:25 AT 101 Raili Pollanen DT 820 520-2600 x 2376 raili_pollanen@ carleton.ca TBA Garth Sheriff M/W 13:05 14:25 TB 340 Hilary Becker M/W 16:05 17:25 TB 342 Garth Sheriff DT 801 520-2600 x 2030 garth_sheriff@ carleton.ca TBA Garth Sheriff M/W 10:05 11:25 TB 340 Hilary Becker W/F 10:05 11:25 TB 208 Hilary Becker DT 828 520-2600 x 3717 hilary_becker@ carleton.ca TBA Location Instructor Office Telephone E-mail Office Hrs Course description & objectives This course examines how accounting information is used within organizations to plan, monitor and control. Managers in all functional areas, whether they like it or not, will have to deal with the management accounting system of the organization they work for. Better the devil that you know than the devil you don’t know. The purpose of this course is therefore to ensure you have a basic understanding of how such systems operate, the language it uses, and its limitations. Prerequisite BUSI 1004, with a grade of D- or better. Restricted to students registered in the Bachelor of Commerce or BIB programs. The School of Business enforces all prerequisites. This course is a prerequisite to: 1. BUSI 2001 (with a grade of C or higher) 2. BUSI 2504 (with a grade of D- or higher) 3. BUSI 2505 (with a grade of C or higher) 4. BUSI 3008 (with...
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...1. Recognition of normal balances a. Amounts paid to a mall for rent -expense b. Amounts to be paid in 10 days- liability c. A new fax machine purchases for office use- assets d. Land held as an investment - assets e. Amounts due from customers -assets f. Daily sales of merchandise sold - revenue g. Promotional costs to publicize a concert - expense h. A long-term loan owed to Citizens Bank -liability i. The albums, tapes, and CDs held for sale to customers –assets Normal balance for: liability = credit revenue = credit asset = debit expense = debit 2. Basic journal entries The following transactions pertain to the Jennifer Royall Company: General Journal Date Accounts Debits Credit May 1 Cash $25,000 Land $15,000 Investment $40,000 Invested cash and land into business May 5 Revenue $1000 Accounts Receivable $1000 Provided service on account May 9 Wage Expense $1250 Cash $1250 Paid wages to employees May 14 Office Equipment $4200 Accounts Payable $4200 Purchased computer on account May 20 Accounts Receivable $800 Revenue $800 Received partial payment for services on May 5th May 24 Cash $2500 Loans Payable $2500 Borrowed 6 month loan from BestBanc 3. Balance Sheet Preparation Preston Company Balance Sheet December 31st 20XX Assets Cash $21000 Building $40000 Land $21000 Accounts Receivable...
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...RULES AND REGULATIONS OF M.B.A. PROGRAMME – 2010 The Master of Business Administration (M.B.A.) is a Post-Graduate course offered as: I. II. Two-year i.e., four semester Full time Day programme Three year, i.e., six semester Part-time programme offered to Working Executives and employees. 1. ELIGIBILITY CONDITIONS 1.1 M.B.A. (Day) Candidate seeking admission into Full Time M.B.A. (Day) programme must be: 1. Bachelor degree holder of Osmania University or a degree recognized by the university as equivalent thereto and /(or) as per the rules laid down by the University; 2. The candidate seeking admission must qualify in the Entrance Examination, conducted by the appropriate authority in the year of admission as per the norms prescribed by the University. 3. The admission of Non-resident Indians and candidates admitted in lieu of them will be as per the University Rules in force on the date of the admission. 4. Foreign candidates’ admission is based on the Screening Process of the University currently in vogue. 1.2 M.B.A. (Evening) Candidate seeking admission into Part-Time M.B.A. (Evening) Programme has to satisfy the following Conditions: 1. Must be a Bachelor Degree holder of Osmania University or a Degree recognized by the university as equivalent thereto and/ (or) as per the Rules laid down by the University. 2. The candidate seeking admission must qualify in the entrance examination conducted by the appropriate authority in the year of admission as per the norms prescribed...
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...(with supporting schedule) 3 b) Correct FIT adjustment (with supporting schedule 3 c) Completion of subsequent events section of working papers 2 d) Completion of W/P 15-1 and determination of final materiality 1 e) Correct completion of W/P 15-3 (with appropriate cross references) 3 f) Correct audit conclusions on W/P 15-4 1 g) Completion of requirements re client rep letter and management letter 3 h) All journal entries documented and posted correctly 4 i) Quality control review properly completed 2 j) Financial statement disclosure checklist properly completed 2 k) Audit report meets all requirements 3 l) Financial statements proper meet all requirements, including references to notes 4 m) Notes are complete, accurate, and properly worded 4 Total 35 Professional Standards Errors in any of the key items (k), (l), or (m) (considered as professional standards) can result in failure regardless of the performance on the rest of the tasks. Task 10 – Complete the audit a) Correct amortization adjustment (with supporting schedule) (3 marks) You should have created a new W/P U-1 on which you recalculated the amortization expense and accumulated amortization. You should have proposed the following entry to correct the amortization on W/P U-2: Dr. 5580 Amortization expense 35,219.24 Cr. 1660 Accumulated...
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...[pic] BUSI 2601 BUSINESS LAW Winter 2015 PROFESSOR: J.L. GILLES LEVASSEUR OFFICE: 1705 DT PHONE: 520-2600 ext. 6805 (during office hours only) EMAIL: jlgilles.levasseur@sympatico.ca TIME: TUESDAYS 19 h 00 – 22 h 00 OFFICE HOURS: 10 - 11 pm, every Tuesday nights PREREQUISITES: For students registered in B.Com., BIB or Minor in Business The School of Business enforces all prerequisites. COURSE PHILOSOPHY The purpose of the course Business Law in Canada consists in understanding the legal environment which has an impact on Canadian businesses. The course is divided in three parts. Part 1 deals with an overview of the Canadian legal environment. Part 2 deals with the legal forms of business and organisation. Part 3 part deals with the law of torts and the law of contracts. Part 4 looks at specific topics of law such as bailment, Sale of Goods, Interests in Land. Throughout the course, students are encouraged to focus on their personal or work experiences as they relate to the course material. All the course material assigned and learnt will be cumulative and students will be tested comprehensively on their understanding of the material at the end of the course. Students are prohibited from using any electronic devices to tape record classes, lectures or discussions and to use them during examination. REQUIRED TEXTBOOK There is one textbook required for this class: Duplessis et al., Business and the Canadian...
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...available, hold down shift). Our databases are frequently updated, be sure to bookmark and visit us often for updates and added stats. If you have suggestions or would like to see added features or stats you'd like to see feel free to email us your suggestions. Purpose: To summarize and provide beneficial statistical information about the consulting industry and provide quick access gateway to relevant companies and websites. Serving: Researchers, students, professionals, job seekers and all who seek information about top consulting companies. (10 characters max, no button to click, just type a few characters and see results) Type a company name to filter the list below for example: deloitte (your browser needs to support javascript) Note: Columns are sortable, you can multi-sort if necessary (shift + click) Rank | Consulting Firm | HQ | Industry | Type | # of employees | Year founded | Median age | Male | Female | 1 | McKinsey & Company * http://www.mckinsey.com * LinkedIn * Facebook * Twittersnapshot | Greater New York City Area | Management Consulting | Partnership | 15000 | 1926 | 29 | 67% | 33% | 2 | The Boston Consulting Group, Inc. * http://www.bcg.com * LinkedIn * Facebooksnapshot | Greater Boston Area | Management Consulting | Partnership | 6000 | 1963 | 28 | 67% | 33% | 3 | Bain & Company * http://www.bain.com * LinkedIn * Facebooksnapshot | Greater Boston Area | Management Consulting | Privately Held | 10000 | 1973 | 28 | 65%...
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...TECHNOLOGY RESEARCH VOLUME 3, ISSUE 1, JANUARY 2014 ISSN 2277-8616 The Impact Of Accounting Information Systems (AIS) On E-Commerce Analytical Study-Service Sector-Jordan ASE Dr. Muhannad Akram Moqbel Abstract: study examines the effect of accounting information systems for listed companies in the services sector in the Amman Stock Exchange on ecommerce using three main aspects: The presence accurate accounting information system imposes on companies that the development of its methods to handle e-commerce, The effects on accounting information systems under the E-commerce will relate to influence the components of accounting information systems and the last one is The effects on accounting information systems under the E-commerce will change the resources of the physical and human resources companies. Keywords: AIS Accounting Information Systems, Service Sector, E-commerce, Amman Security Exchange ASE, Physical Resources, Human Resources. ———————————————————— 1 INTRODUCTION THIS study examines the effect of accounting information systems for listed companies in the services sector in the Amman Stock Exchange on e-commerce. As known the service sector in Jordan is the most important sector between another sectors in (ASE) , Therefore, the need arises to pay attention to this sector to see how technological development quotient, and particularly the presence of companies use accounting information systems, and with a process of ecommerce in its the marketing organizing...
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...PART 1 Client background and financials This section of the audit case provides the following important information about Brant Animal Hospital Professional Corporation that you will need to complete the 2012 audit: History of the company History of the audit Prior-year auditor’s report and financial statements Significant accounting policies Client documents Note: Read Part 1, along with the procedures outlined in Part 2, before completing the tasks described in Part 3. History of Brant Animal Hospital Professional Corporation Brant Animal Hospital is a well-respected veterinary practice operating in Burlington Ontario. Brant opened its doors in 1985 as a satellite operation to an established veterinary practice, Tyandaga Animal Clinic in Aldershot. Ross Petersen and Elizabeth Shaw, the two founding veterinarians of Brant, were in partnership with two other veterinarians at Tyandaga Animal Clinic. They saw Brant as an opportunity to establish a new practice without risking their current operation by breaking into a new market, and hoped eventually to be able to practice full time from Brant Animal Hospital and sell their ownership in Tyandaga Animal Clinic. Unfortunately for Petersen and Shaw, their part-time efforts yielded part-time results. After five years, they were still unable to operate Brant Animal Hospital on a full-time basis. The operation could afford to have staff available only in the afternoons, equipment was underutilized, and stock was...
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...Brian's Book Barn Sample Business Plan (Retail) Canada / British Columbia Business Services Society 601 West Cordova Street Vancouver BC V6B 1G1 Phone: 604-775-5525 In BC: 1- 800- 667-2272 http://www.smallbusinessbc.ca Fax: 604-775-5520 Sample Plan Business Plan for the period Starting May 1998 Executive Summary Business Description Brian's Book Barn is a new retail business venture due to begin operations on June 1, 1997. The business is a book and magazine store intended to serve the community of Ladbrokes and the surrounding area. Our goal is to provide customers with a wide variety of choices and to promote reading in the community. Brian's Book Barn will offer a variety of books and magazines that appeal to residents of Northwestern B.C.; Ladbrokes currently does not have a retail outlet dedicated to books and magazines. Brian's Book Barn aims to fill this void. Ownership and Management Brian's Book Barn is a partnership that will soon become incorporated under the laws of British Columbia. The business is owned by Brian Paige and his wife of 32 years, Novella Reid. Brian Paige has had extensive experience in the bookselling industry in rural B.C. and Alberta, having served in management positions with Coles Bookstores in B.C. and Alberta and with Ed's Bookstore in Prince George. Novella Reid has worked in the retail trade in rural B.C. and Alberta for over 30 years, most recently as Price George area supervisor for the Mick's Quickstop convenience store chain. Ms. Reid...
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...CHART OF ACCOUNT THE UNIVERSITY OF NORTH CAROLINA Watung, Fiania Paralel B 100. Instruction 101 Instruction 102 Summer Term Instruction 103 Non-Credit and Receipts-Supported Instruction 104 Division of Health Affairs 105 School of Government 106 Veterinary Medicine 110 Organized Research 120 Agricultural Research Service 121 Administration 122 Research 123 Farms 130 Cooperative Extension Service 131 State Administration 132 State Program Operation 133 County Program Operation 140 Public Service 141 UNC Center for Public Television 142 Community Services 143 North Carolina Center for the Advancement of Teaching 144 MCNC Contract 145 NC Center for School Leadership Development (NCCSLD) 150 Academic Support 151 Libraries 152 General Academic Support 160 Student Services 170 Institutional Support 180 Physical Plant Operations 190 AHEC Program 191 Operations 192 Residency Training 193 Health Sciences Support 200 Student Auxiliaries 201 Auxiliary Administration 202 Campus Center 203 Food Services 204 Health Services 205 Housing Services 206 Laundry Services 207 Recreational Services: (Recreational Service) 208 Student Stores 210 Institutional Auxiliaries 211 Central Motor Pool 212 Central Stores 213 Creamery 214 Printing and Duplicating: (Printing & Dupl) 215 Rental Property 216 Vehicle Registration 217 Utilities Support 219 Other Auxiliaries 220 Independent Operations 227 Utility Services 230 Student Financial Aid 235 SEAA Education Lottery Scholarships...
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...Volume 1 FACULTY OF INFORMATION TECHNOLOGY Computer Network Systems Department Computer Networks 1 Lab Manual V 2.0 P R E P A R E D D R . A S U B Y H I J J A W I M O H A M M A D 2 0 1 2 R E V I E W E D B Y D R . M O H A M M A D H I J J A W I Applied Science Private University – Jordan http://FIT.asu.edu.jo Table of Contents Lab 1: Network Components ....................................................................................... 7 Introduction ........................................................................................................ 7 Objectives: ........................................................................................................ 13 Lab Steps: ......................................................................................................... 13 Lab 2: Cable Construction ......................................................................................... 14 Introduction: ...................................................................................................... 14 Objectives: ........................................................................................................ 20 Lab Steps: ......................................................................................................... 21 Preparation ....................................................................................................... 21 Main Steps .................................................
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...ACCOUNT CLASSIFICATION AND PRESENTATION Account Title Accounts Payable Accounts Receivable Accumulated Depreciation—Buildings Accumulated Depreciation—Equipment Advertising Expense Allowance for Doubtful Accounts Amortization Expense Bad Debt Expense Bonds Payable Buildings Cash Common Stock Copyrights Cost of Goods Sold Debt Investments Depreciation Expense Discount on Bonds Payable Dividend Revenue Dividends Dividends Payable Equipment Freight-Out Gain on Disposal of Plant Assets Goodwill Income Summary Income Tax Expense Income Taxes Payable Insurance Expense Interest Expense Interest Payable Interest Receivable Interest Revenue Inventory Classification A Current Liability Current Asset Plant Asset—Contra Plant Asset—Contra Operating Expense Current Asset—Contra Operating Expense Financial Statement Balance Sheet Balance Sheet Balance Sheet Balance Sheet Income Statement Balance Sheet Income Statement Income Statement Balance Sheet Balance Sheet Normal Balance Credit Debit Credit Credit Debit Credit Debit Debit Credit Debit Debit Credit Debit Debit Debit Debit Debit Credit Debit Credit Debit Debit Credit Debit (1) Debit Credit Debit Debit Credit Debit Credit Debit B Operating Expense Long-Term Liability Plant Asset C Current Asset Stockholders' Equity Intangible Asset Cost of Goods Sold Balance Sheet Balance Sheet Balance Sheet Income Statement Balance Sheet Income Statement Balance Sheet Income Statement Retained Earnings Statement Balance Sheet Balance...
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...How Virtual Private Networks Work Document ID: 14106 Contents Introduction Prerequisites Requirements Components Used Conventions Background Information What Makes a VPN? Analogy: Each LAN Is an IsLANd VPN Technologies VPN Products Related Information Introduction This document covers the fundamentals of VPNs, such as basic VPN components, technologies, tunneling, and VPN security. Prerequisites Requirements There are no specific requirements for this document. Components Used This document is not restricted to specific software and hardware versions. Conventions Refer to Cisco Technical Tips Conventions for more information on document conventions. Background Information The world has changed a lot in the last couple of decades. Instead of simply dealing with local or regional concerns, many businesses now have to think about global markets and logistics. Many companies have facilities spread out across the country, or even around the world. But there is one thing that all companies need: a way to maintain fast, secure, and reliable communications wherever their offices are located. Until recently, reliable communication has meant the use of leased lines to maintain a wide−area network (WAN). Leased lines, ranging from Integrated Services Digital Network (ISDN, which runs at 144 Kbps) to Optical Carrier−3 (OC3, which runs at 155 Mbps) fiber, provide a company with a way to expand their private network beyond their immediate geographic area. A WAN has...
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...1. User EXEC * Router> Privileged EXEC * Router# Global Configuration Router (config) # Line Configuration Interface Configuration Router Configuration Router (config-line) # Router (config-if) # Router (config-router) # 2. Document the router prompt and full command to change the name of Austin’s router to AUS. * Router(config)#hostname AUS 2. Document the router prompt and full commands to configure AUS with the two global passwords that can be used to enter privileged EXEC mode. Use class as the password. AUS(config)#enable password class AUS(config)#enable secret class 3. If both are configured, which can serve as the password, and do you need to configure both? If both are configured, the enable secret password can be used. The enable password command is ignored. Therefore, you do not need to configure both. The enable password is still supported by the IOS for legacy purposes. Document the router prompt and full commands to configure the console port on AUS. Use the password cisco. * AUS(config)#line console 0 * AUS(config-line)#password cisco * AUS(config-line)#login * AUS(config-line)#exec-timeout 30 0 <--Optional * AUS(config-line)#logging synchronous <--Optional 5. Document the router prompt and full commands to configure the Telnet lines on AUS. Use the password cisco. AUS(config)#line vty 0 4 AUS(config-line)#password cisco AUS(config-line)#login AUS(config-line)#exec-timeout 30 0 <--Optional ...
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...Nicholas Barton 00343164 Accounting 2600 Case Study: The Enron Collapse “Why was it that Enron, a financial services company, in effect, could not release a balance sheet with their earnings statement?” -Jim Chanos, President Kynikos Associates. In the film “Enron: The Smartest Guys in The Room,” analyst Jim Chanos asks why, the 7th largest company in the world at the time, could not supply investors with basic financial statements. These statements as we learn in accounting are the fundamental tools through which we communicate a corporation’s financial position. So why was it that a corporation valued as much as $70 Billion at one time would have ever achieved such success without performing basic accounting functions? The CEO, Jeff Skilling’s caustic reply to the question foreshadowed the collapse of a company that had been built on lies and deceit. While the Enron scandal is one of the best known in the history of international business, the reasons for the collapse were built into the company from its very roots. I will begin with an overview of the company and the ensuing scandal, as well as touching on many of the events that led up to the collapse of the company. I will also touch on events that contributed to the company’s inflated stock prices and their unethical and often desperate business practices that undermined the foundation of their business. The aforementioned film, Enron: The Smartest Guys in The Room was an excellent resource as it was primarily historical...
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