...11 Issues Chapter of Reporting, Disclosure and Financial Analysis Questions for Review and Discussion 1. The two main adjustment are likely to be the addition of capital assets and longterm obligations. 2. The main adjustments are likely to be: the addition of depreciation expense and gains or losses from the sale of capital assets and the deletion of amounts spent to acquire capital assets and the proceeds from the sale of capital assets the deletion of long-term debt proceeds and amounts spent to repay long-term debts and the addition of any gain or loss on the retirement of debt and the amortization of any debt premium or discount. 3. The key criterion is financial accountability the primary government either appoints a voting majority of the units governing body or a majority of the units governing body is composed of primary government officials and the primary government is able to impose its will upon the potential component unit or there is the potential for the organization to provide specific financial benefits to, or impose specific financial burdens on, the primary government. 4. Discrete presentation is when one or more component units are reported in separate columns, in addition to those pertaining to the primary government. Blending is when the component units transactions and balances are reported as if they were part of the primary government that is, the component units funds are accounted for just as they were funds of the primary government. Blending is...
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...H8032-Prelims.QXD 7/1/06 11:08 AM Page i CIMA’S Official Learning System CIMA Certificate in Business Accounting, 2006 Syllabus Certificate Level Fundamentals of Ethics, Corporate Governance and Business law David Sagar Larry Mead Philippa Foster Back H8032-Prelims.QXD 7/1/06 11:08 AM Page ii CIMA Publishing is an imprint of Elsevier Linacre House, Jordan Hill, Oxford OX2 8DP, UK 30 Corporate Drive, Suite 400, Burlington, MA 01803, USA First edition 2006 Copyright © 2006 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 (ϩ44) (0) 1865 843830; fax (ϩ44) (0) 1865 853333; e-mail: permissions@elsevier.com. Alternatively you can submit your request online by visiting the Elsevier web site at http://elsevier.com/locate/permissions, and selecting Obtaining Permission to use Elsevier material 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...
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...CD-ROM Included! “John Walkenbach’s writing style makes the difficult seem easy in this book that can be used as a reference or read cover to cover. You won’t find a more comprehensive book on Excel 2010 than this!” —Dick Kusleika, Microsoft MVP, DailyDoseOfExcel.com • Searchable PDF of the book • Understand functions, charts, worksheets, and workbooks System Requirements: See the CD Appendix in the book for details and complete system requirements. • Master “what-if” analysis, Goal Seeking, external database files, and pivot tables • Develop custom functions, program with VBA, and create UserForms • Try new slice-and-dice tools to dynamically filter your data Preview how your copied text will look www.wiley.com/compbooks Spot trends in your data with Sparklines John Walkenbach aka “Mr. Spreadsheet” is the principal of J-Walk and Associates, Inc. and a Microsoft Excel MVP. He is a leading authority on spreadsheet software and the creator of the award-winning Power Utility Pak. John has written more than 50 books, as well as articles and reviews for publications including PC World, InfoWorld, and Windows. He also maintains the popular Spreadsheet Page at spreadsheetpage.com. ® • All the examples and workbook files used in the book Microsoft® Follow the examples in the book, chapter by chapter, using the bonus materials on the CD-ROM: Excel 2010 What’s on the CD-ROM? • Get up to speed on everything new in Excel 2010 ...
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...File: ch01, Chapter 1: Basics of Operations Management Multiple Choice 1. Every business is managed through what three major functions? a) accounting, finance, and marketing b) engineering, finance, and operations management c) accounting, purchasing, and human resources d) accounting, engineering, and marketing e) finance, marketing, and operations management 2. Which business function is responsible for managing cash flow, current assets, and capital investments? a) accounting b) finance c) marketing d) operations management e) purchasing 3. Which business function is responsible for managing cash flow, current assets, and capital investments? a) accounting b) finance c) marketing d) operations management e) purchasing 4. Which business function is responsible for sales, generating customer demand, and understanding customer wants and needs? a) finance b) human resources c) marketing d) operations management e) purchasing 5. Which business function is responsible for planning, coordinating, and controlling the resources needed to produce a company’s products and services? a) engineering b) finance c) human resources d) marketing e) operations management 6. Which of the following is not true for business process reengineering? a) It can increase efficiency. b) It cannot be used to improve quality. c) It can reduce costs. d) It involves asking why things are done in a certain way. e) It involves redesigning processes. 7...
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