...ENG 102 ENG 105* ENG 106 ENG 202 Listening and Speaking Skills English Reading Skills Business English Advanced English Skills Introduction to English Literature 40-41 Credits 9 3 3 3 3 3 * Prerequisite ENG 101 & 102 Note: students not exempted from ENG 101 and ENG 102 will have to take ENG 101, ENG 102 and ENG 105. Note: students exempted from ENG 101 and ENG 102 will have to take ENG 105, ENG 106, ENG 202 Computer Skills CIS 101* CSC 101** Fundamentals of Computer System Introduction to Computer Science 3 3 3 * For students without basic knowledge of computer **For students with basic knowledge of computer & mandatory for students with Major in subjects offered from the SECS Numeracy MAT 100* MAT 210* Basic University Mathematics 1 Basic University Mathematics 2 6 3 3 3 *MAT 100 and MAT 210 mandatory for SLAS majors(English, Media & Communication, Anthropology) other than Sociology MAT 101* MAT 211* MAT 102* MAT 212* Intermediate University Mathematics II Probability and Statistics Introduction to Linear Algebra & Calculus Probability & Statistics for Sc. & Engr. 3 3 3 3 **MAT 101and MAT 211 mandatory for Business/SESM/Sociology majors $MAT 102 and $MAT 212 is mandatory for students with major in Engineering and Computer Science Natural 7-8 Sciences CHE 101* Chemistry 3 CHE 101L* PHY 101** PHY 101L** PHY 102** PHY 102** BIO 102 BIO 102T CHE 102 CHE102T ENV 101 ENV 102 ENV 102T PSY 201 Chemistry Lab University Physics-I University Physics-I Lab University Physics-II...
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...reconciliations for both bank accounts. You obtained from Don McKenna a copy of the reconciliations for each bank for the month of December, 2011. You also obtain from Don selected portions of the cash receipts and cash disbursements journals. You have received from the banks the confirmations and cut-off bank statements that were requested January 3, 2012. The cut-off bank statements cover the period from January 1 to January 14, 2012. On December 31, 2011, you were on the client’s premises for the purpose of counting any undeposited cash receipts and the petty cash fund at year-end. The cashier, Pam Lewis, has charge of the petty cash fund. You obtain control of it, counted it, recorded your count, and returned it to Pam, obtaining a receipt for its return. Pam also prepares the company bank deposits. However, on December 31, 2011, she did not prepare a deposit, so you obtained from her the undeposited cash receipts, listed your count, and returned them to her, obtaining a receipt for their return. Working papers for these counts are included in the working paper schedule provided. The cut-off bank statement, along with items clearing the cutoff period, which you...
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...prepares its financial statements in accordance with (1) U.S. GAAP for reporting to its U.S.-based lender and (2) IFRS in reporting to its parent. U.S. Operations In addition to other assets, Ida owns and operates a commercial building in the United States that is carried at its cost less any accumulated depreciation and any accumulated impairment losses. As of December 31, 2010, the building represents: • • A cash-generating unit (CGU) under IFRS. A long-lived asset classified as held and used under U.S. GAAP. In December 2010, one of Ida’s competitors sold its commercial building for an amount significantly less than its asking price. The competitor’s building is located across the street from Ida’s building, has approximately the same square footage, and was built five years after Ida’s building was constructed. In preparing its 2010 financial statements, Ida’s management has provided the following information regarding the building as of December 31, 2010 (assume these values have been evaluated by Ida’s independent auditor and found to be reliable): Ida’s Building Currying amount Value-in-use Fair market value less cost to sell Fair market value Undiscounted future cash flows Spanish Operations 12/31/2010 (in thousands) $4,500 $4,000 $3,800 $3,900 $4,200 In 2008, Ida acquired a plant factory located in Spain. Assume that the Spanish factory operations as a whole (all assets) represent a CGU under IFRS. ACCT 301 Dr. Ammr K. Kurdi Term 121 Dec. 22, 2012 At...
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...Rule 301 of the American Institute of Certified Public Accountants’ professional standards states that a member CPA “shall not disclose any confidential client information without the specific consent of the client.” Auditing documentation should not be made available to outside parties without the authorizing of the client. Although the protection of a client’s information is an important principle of being professional, the member need to release the information under certain circumstance. Here are four exceptions of Rule 301: 1. Compliance with rules 202 (compliance with standards) and 203 (accounting principles) as set forth by the AICPA Code of Professional Conduct. When a member discovers criminal activity or fraud, or an activity the member reasonably expects is criminal or fraudulent based upon his or her good faith belief that there may be a crime or fraud, on the part of his client or employer, the member shall report the illegal activity or fraud to the appropriate supervisor above the person or persons who the member suspects of the illegal activity. 2. Compliance with enforceable subpoena or summons, or must comply with applicable laws ad government regulations. In practice, the member may receive informal request, Civil Subpoenas or Grand Jury Subpoenas. Not all civil subpoenas are valid or enforceable but you may need to comply the grand jury subpoenas because that is a method for a federal grand jury to gather evidence in a criminal matter sufficient to consider...
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...Government regulated monopoly GAAP General Standards 1. Adequate training and proficiency 2. Independence in mental attitude 3. Due professional care Standards of Field Work Proper Planning and supervision Understanding of the entity Sufficient appropriate evidence Standards of Reporting Statements prepared in accordance with GAAP Circumstances when GAAP not consistently followed Adequacy of disclosures Expression of opinion on financial statements *Test* Table 5.1 Definitions And broad broad stuff Can accept a gift from a client as long as its no more than “token” or the amount the firm gives you You can indirectly own stock in an auditing client if its immaterial to your net worth You cannot be paid in stock Because we don’t see the audit as one event, its not a series of events even though that looks like it. Because once you have the client you usually have it for a good amount of time. “The professional engagement period begins when the registered public accounting firm either signs an initial engagement letter (or other agreement to review or audit a client’s financial statements) or begins audit, review, or attest procedures whichever is earlier: and (B) the professional engagement period ends when the audit client or the registered public accounting firm notifies the commission that the client is no longer that firm’s audit client. You might be able to write a contract that can say the audit engagement is only a year and you might get...
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...appropriateness thereof on a consideration of financial prudence, public interest and prevention of wasteful expenditure. * Thus propriety audit is concerned with scrutiny of executive actions and decisions bearing on financial and profit and loss situation of the company with special regard to public interest and commonly accepted customs, and standards of conduct. * It is also seen whether every offer has exercised the same vigilance in respect of expenditure incurred from public money, as a person of ordinary prudence would exercise in respect of expenditure of his own money under similar circumstances. Principles of Propriety Audit Propriety requires the transaction involving expenditure to conform to general principles as under: (1) That expenditure is not prima facie more than occasion demands and the every official exercise the same degree of vigilance in respect of expenditure, as a person of ordinary prudence would exercise in respect of his own money. (2) That the authority exercises its power of sanctioning expenditure to pass an order which will not directly or individually accrue its own advantage. (3) That the funds are not utilized for the benefit of a particular person or a group of persons. (4) That, apart from the agreed remuneration or reward, no...
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...FEES AND CHARGES FOR 2011 Web Page www.ru.ac.za/fees (1) GENERAL INFORMATION Liability for fees Liability for all fees begins as soon as completed application forms are submitted to the University and the student is accepted. The signing of the application form establishes the legal liability of the student and his/her other funder for the payment of all fees as determined by the Council. This can vary according to the student's circumstances. These fees are published in the annual Rhodes University Calendar, and are available on the WEB. In any discussions or negotiations about fees, it will be assumed that a student and his/her other funder have made themselves aware of the provisions of this section and of the equivalent fees schedule. While the University attempts to keep fees as low as possible, student fees usually increase annually by approximately 10% per annum. Ignorance of the fees payable does not provide grounds for avoiding liability for any fees due and payable. Alteration of fees The University Council reserves the right to alter all fees payable to the University, or to impose a fees surcharge if circumstances require it. In the case of an alteration of fees...
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...COLLEGE Welcome to Psychology 1010 Fall 2015 (Tu/Th, ________ – ______ p.m. / Marlboro Hall – Rm. #1104) (August 25 – December 3) INSTRUCTOR: Dr. Janet E. Barber Psychological & Sociological Sciences and Human Svcs. OFFICE/HOURS: Marlboro Hall –M1104/2057 (Tu/Th, 3:25p - 4:25p) The best way to contact the professor is by email. By appointment: Online Office hours via Bb IM: Thursdays 6:00 pm - 7:00 pm PHONE NUMBERS: Professor: (301) 322-0900 x 4143 Social Sciences Office/Phone No.: Marlboro Hall #2054 (301) 546-0525 EMAIL ADDRESS: BarberAJ@pgcc.edu (24 hour response time) The best way to contact the professor is by email. Note: All credit students (with the exception of Howard Community College students enrolled at Laurel College Center) are required to use Owl Mail for all college communication. Students, please be sure to place PSY1010-LD14, 16 or 17 in the subject line so that your email will not be overlooked, confused with another class section, or mistakenly deleted. Thank you. Monday – Friday your emails and phone messages will be returned within 24 hours. Your weekend emails and phone messages will...
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...http://homeworktimes.com/downloads/acc-202-complete-course-acc-202-entire-course/ http://homeworktimes.com/downloads/acc-206-entire-course-new/ http://homeworktimes.com/downloads/acc-206-new-week-1-assignment-chapter-one-problems/ http://homeworktimes.com/downloads/acc-206-new-week-2-assignment-chapter-two-three-problems/ http://homeworktimes.com/downloads/acc-206-new-week-2-journal-institute-management-accounting/ http://homeworktimes.com/downloads/acc-206-new-week-3-assignment-chapter-four-five-problems/ http://homeworktimes.com/downloads/acc-206-new-week-3-journal-hershey-company/ http://homeworktimes.com/downloads/acc-206-new-week-4-assignment-chapter-six-seven-problems/ http://homeworktimes.com/downloads/acc-206-new-week-5-assignment-chapter-eight-problems/ http://homeworktimes.com/downloads/acc-206-new-week-5-assignment-final-paper/ http://homeworktimes.com/downloads/acc-212-financial-accounting/ http://homeworktimes.com/downloads/acc-250-complete-course-acc-205-entire-course/ http://homeworktimes.com/downloads/acc-290-complete-course-acc-290-entire-course/ http://homeworktimes.com/downloads/acc-291-complete-course-acc-290-entire-course/ http://homeworktimes.com/downloads/acc-340-entire-course-acc-340-complete-course/ http://homeworktimes.com/downloads/acc-400-complete-course-acc-400-entire-course/ http://homeworktimes.com/downloads/acc-407-entire-course/ http://homeworktimes.com/downloads/acc-455-complete-course/ http://homeworktimes.com/downl...
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... |and Simulations | | | | | |Understand general ethics and a series of steps for making ethical |1, 2, 3, 4 |54 | |decisions. | | | | | | | |Reason through an ethical decision problem using the imperative, | |55, 56, 57 | |utilitarian and generalization principles of moral philosophy. | | | | | | | |Identify the different entities that make ethics rules for CPAs and |5, 6 | | |public accounting firms. | | | |...
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...Price: £20.00 Publication code: CB 1989 Published by the Scottish Qualifications Authority, Hanover House, 24 Douglas Street, Glasgow, G2 7NQ, and Ironmills Road, Dalkeith, Midlothian, EH22 1LE The information in this publication may be reproduced to support SQA qualifications. If it is reproduced, SQA should be clearly acknowledged as the source. If it is to be used for any other purpose, then written permission must be obtained from the Support Materials Development Officer at SQA. It must not be reproduced for trade or commercial purposes. © Scottish Qualifications Authority 2004 DE5G 35: Financial Reporting and Analysis Contents 1 2 3 Introduction How to generate evidence Assessment exemplar Scottish Qualifications Authority Assessment Exemplars for Higher National Units DE5G 35: Financial Reporting and Analysis 1 Introduction This pack must be used in conjunction with a copy of the Unit specification which details the standard of performance expected of the candidate. A copy of the Unit specification can be obtained from SQA. This pack supplements the assessment guidelines and support notes of the Unit specification. It aims to provide an example of assessment that is valid, reliable and practicable. The assessment task(s) detailed in this pack correspond to the assessment guidelines outlined in the Unit specification. The example provided is intended for guidance only. It may be used in a variety of ways including, for example: ♦ ♦ ♦ ♦ ♦ to exemplify...
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...Overall Accounting Cycle Hannah Tran ACC/421 November 11, 2013 Overall Accounting Cycle Maintaining a set of accounting records is not optional, especially for large companies or whomever needs to go through financial audits. These accounting records are done through-out what it is called an accounting cycle. An accounting cycle is a set of procedures to record transactions and prepare financial statements (Kieso, Weygandt, & Warfield, 2012). This is also to ensure the accuracy and conformity of financial statements to GAAP. This set of procedures includes: (1) identifying and measuring transactions; (2) journalizing; (3) posting; (4) preparing an unadjusted trial balance; (5) making adjusting entries; (6) preparing an adjusted trial balance; (7) preparing financial statements; and (8) closing (Kieso, Weygandt, & Warfield, 2012) . This paper will summarize the overall accounting cycle for the inventory department at Sunrise Growers. Nowadays with the help of computerized accounting system, mathematical errors have been reduced tremendously when recording accounting transactions. In addition, computerized accounting system has minimized the workload and increased productivity. Although Sunrise Growers uses a computerized accounting system to record transactions, this paper will assume the accounting cycle done is manually. Identifying and Measuring transactions This step is to analyze the transactions and determine what to record. On October 10, Sunrise...
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...A Review and Analysis of the Sarbanes-Oxley Act Megan Allen Jason Pratt Mike Sogunro LaShaunda Person University of Maryland University College This paper was prepared for AMBA 630, taught by Professor Little and Professor Riley Introduction The Sarbanes-Oxley Act of 2002 was signed into law to protect investors by mandating processes that improved the accuracy and trustworthiness of corporate disclosures made pursuant to the securities laws, and for other purposes. The law was also enacted in response to several major corporate and accounting scandals; two of the most infamous cases are Enron and WorldCom. This research paper will focus on the analysis of four issues and discuss how the Sarbanes-Oxley Act affected the following subjects: A. 1. Audit committees of public company board of directors responsibilities since SOX 2. Sarbanes-Oxley section 404 on internal control 3. The accuracy of public company financial statements and the cost of capital for public companies 4. The main advantages and disadvantages of Sarbanes-Oxley Act B. Can legislation guarantee the accuracy of public company financial statements? Why have previous laws failed? Why CEOs and CFOs are paying so much attention to this law? Audit Committees of Public Company Board of Directors Responsibilities since Sarbanes-Oxley Act Since its enactment, the Sarbanes-Oxley Act (SOX) has significantly increased the authority and responsibilities of audit committees and the board of directors...
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...GER UMUC STAGE 2 PAPER v IFSM 301 GER UMUC is maintaining three different financial systems and each system has a different report format. Also when doing annual inventory there are three difference different systems and three different inventory procedures. As it stands, this affects the company because time is wasted on consolidating the information required for reports. It takes the IT Staff and the executive management nearly 4 weeks to produce end of the quarter reports. I recommend that we implement a web-based accounting system that includes an extensive database to help our accountants to do their quarterly report. This consolidation of information will help them tremendously in saving time on going through all of our financial information and creating reports. The software that I suggest is called Intacct. Intacct is a Web-based financial accounting software system with that covers a large set of functionality. It can support applications for core accounting, time and expenses, revenue management, project accounting, order and billing, purchasing, global consolidations, multi-currency management, and financial reporting. It can also be accessed on demand through a browser over the Internet (cite). As well the database used for Intacct is oracle (About Us: Learn more about Intacct, 2013). The web-based accounting system that we will implement will incorporate and combine the best of the 3 financial systems that we used before. It will hold all the necessary...
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...MENU Research Papers Book Notes Blog Tools Login Signup | | | Prev Page 1 of 2 Next Types Research Papers Book Notes Categories African-American Studies Agricultural Studies Anthropology Archaeology Architecture See all 39 Categories Written Any Past Month Past Year Past 2 Years Past 3 Years Pages 1-5 6-10 11-20 21-30 31-50 51+ Views 0-100 101-200 201-300 301+ My Turn to be a Manager Research Paper on Business | Mar 23, 2014 | 4 Pages | 3 Sources | 0 Downloads | 0 0 This course assignment responds to the prompt to provide three things the student learned about being a good manager. Additinoally, the student is asked to decipher three companies' organizational charts to examine the company's use of organizational design. Effective Manager Research Paper on Business | Mar 22, 2014 | 9 Pages | 13 Sources | 0 Downloads | 0 0 This paper researchs the concepts and realities of leadership. The author examines what it means in an organization to be a manager and compares that which the characteristics of a leader. The aim of this paper is to discuss what... McDonald's Approach to Supply Chain Sustainability Research Paper on Business | Nov 28, 2014 | 4 Pages | 4 Sources | 0 Downloads | 0 0 This case study examines how McDonalds created a sustainable supply chain that was profitable...
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