...Chapter 1 Environment and Theoretical Structure of Financial Accounting EXERCISES Exercise 1-1 Requirement 1 | | Haskins and Price | | | |Operating Cash Flow | | | | | | | | Year 1 | Year 2 | |Cash collected |$330,000 |$450,000 | |Cash disbursements: | | | | Payment of rent |(60,000) |- 0 - | | Salaries |(200,000) |(210,000) | | Travel |(50,000) |(60,000) | | Utilities | (30,000) | (50,000 | | Net operating cash flow |$(10,000)...
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...Company Name Balance Sheet As of DEC 31, 2012 Assets Current Assets Cash 42,485 Trading Securities FMV 28,250 Acct Receivable 165,824 Allowance for Doubtful Accounts (1,850) Net Realizable Value 163,974 Merchandise Inventory 499,493 Notes Receivable 23,000 Prepaid Expenses 16,252 Total Current Assets 773,454 Long Term Investments Investments in Warren Co. 87,500 Total Long Term Investment 87,500 Property, Plant and Equipment Land 125,000 Building 975,800 Accumulated Depreciation 341,200 Book Value 634,600 Total Property, Plant and Equipment 759,600 Intangible Assets Copyrights 105,000 Goodwill 100,000 Patents 125,000 Trademarks 80,000 Total Intangible Assets 410,000 Other Assets Deposits with Vendors 50,000 Total in Other Assets 50,000 Total Assets 2,080,554 Liabilities and Stockholders’ Equity Liabilities Current Liabilities Accounts Payable 197,532 Notes Payable to Banks 50,000 Salaries Payable 52,000 Income Tax Payable 62,520 Accrued Liabilities 9,500 Accrued Interest on Notes Payable 500 Rent Payable...
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...Week 1 Assigment – ACCT 555 2-16 a) 1 b) 3 c) 2 d) 1 2-17 a) 1 b) 2 c) 4 d) 3 2-19 a) Leadership responsibilities for quality within the firm b) Monitoring c) Acceptance and continuation of clients and engagements d) Monitoring e) Monitoring f) Engagement performance g) Relevant ethical requirements h) Human resources i) Human resources j) Leadership responsibilities for quality within the firm 2-20 a) The factors to consider are the historical review of the company’s financial statements including the performance and reputation of the previous firm. Another would be the integrity of the officers of the company to determine whether they would give accurate information. b) Other issues related to public companies include the documents that need to be submitted to the SEC on a quarterly and yearly basis. 3-23 a) 4 b) 3 c) 3 3-25 a) 4 b) 4 c) 3 3-26 a) It tries to say that all the information was presented in a fair manner and that there may be some mistakes but they will not affect the materiality of the financial statements. b) That the financial statements and audit were done in accordance with the rules and regulations required. c) That the auditors reviewed it and that they feel the information was fair and accurate. d) Because the auditor is representing the whole firm and not just himself as an individual. e) That the audit was done with the practices...
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...2-16- a. International Standards on Auditing are established by- the International Auditing and Assurance Standards Board b. Which of the following best describes what is meant by U.S. generally accepted auditing standards? Measures of the quality of the auditor’s performance c. The general group of U.S. generally accepted auditing standards includes a requirement that- due professional care be exercised by the auditor d. What is the general character of the three generally accepted auditing standards classified as standards of field work? The criteria of audit planning and evidence gathering 2-17- a. A CPA firm is reasonably assured of meeting its responsibility to provide services that conform with professional standards by having an appropriate system of quality control b. The nature and extent of a CPA firm’s quality control policies and procedures depend on The CPA Firm’s size, The Nature of CPA firm’s practice and Cost benefit consideration c. Which of the following are elements of a CPA firm’s quality control that should be considered in establishing its quality control policies and procedures? Human resources, monitoring and engagement performance d. One purpose of establishing quality control policies and procedures for deciding whether to accept a new client is to provide reasonable assurance that the integrity of the client is considered 2-19- a. Appropriate accounting and auditing research requires adequate technical...
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...The four major financial statements are the balance sheet, income statement, statement of retained earnings and statement of cash flows. The balance sheet shows the financial condition of a company. It reports the company's assets, liabilities and net equity. The income statement shows the profit and loss of a company. It reports the company's income, expenses and profits over a period of time. The statement of retained earnings shows the changes of a company's retained earnings over a period of time. It shows how much income was given to owners and how much was used for growth in the future. Lastly, the statement of cash flows shows the company's operating, investing and financing activities. Internal users are a variety of managers who create, organize and oversee a business. The types of managers included under this category are, marketing managers, production supervisors, finance directors and company officers. It is important for these managers to know the all around financial condition of a company so that they have the answers to many important questions. There are many important questions such as which marketing strategies will help maximize profit and successful sustainability of a business. There are human resource questions that need answers such as can a company afford to give paid vacations to their employees. There are also management questions like which products are more profitable and which can be removed due to lack of profit. This is why...
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...2-16 A. 2 International Auditing and Standards Board B. 2 Measures of the quality of the auditors performance C. 3 Due professional care be exercised by auditor D. 3 The Criteria of audit planning and evidence gathering 2-17 A. 2 Having appropriate system of quality control B. 1 yes, yes, yes C. 2 yes, yes, yes D. 3 Provide reasonable assurance that the integrity of the client is considered 2-19 A. Engagement Performance B. Monitoring C. Acceptance and Continuation of clients and engagements D. Engagement Performance E. Engagement Performance F. Engagement Performance G. Relevant Ethical Requirement H. Human Resources I. Human Resources J. Leadership Responsibilities 2-20 A. They first need to make sure that they understand rules and regulations of filing with the SEC. They must also do their research on mobile homes to ensure they have a good understanding of the industry. B. There are a lot of specific forms that need to be filed with the SEC when compared to dealing with a private company. Financial statements need to be reviewed. They will have to file form S-1 if they plan to issue new securities, form 8-K reports significant events that are of interest to investors, form 10-K filed annually 60-90 days after close of fiscal year, form 10-Q filed quarterly contains certain financial information and requires auditor reviews 3-23 A. 2 The report includes additional paragraphs...
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...INSS 370 Final Exam Study Guide Below is a study guide for your final exam. There will be a combination of true/false and multiple choice questions. 1. Who is responsible for prioritizing the product backlog? 2. What does a burn‐down chart show? 3. What are the principles outlined in the Agile Software Development Manifesto? 4. If our highest priority is to satisfy the customer through early and continuous delivery of valuable software, in general, how can we do that? 5. In agile software processes are the highest priorities to satisfy the customer through early and continuous delivery of valuable software? 6. What traits need to exist among the members of an agile software team? 7. In agile development is it more important to build software that meets the customers' needs today than worry about features that might be needed in the future? 8. The ____ phase of the SDLC includes four main activities: requirements modeling, data and process modeling, object modeling, and consideration of development strategies. 9. One of the main activities in the systems analysis phase is ____ modeling, which involves fact‐finding to describe the current system and identification requirements for the new system. 10. How is planning performed on projects that use Agile approaches? 11. Who should be the main judge of the business value (think of the various roles within an agile team)? 12. How should work be allocated and who should allocate the work to the team in an Agile ...
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...Identifying Good or Bad Statements Anit Maharjan HUMN210-H5WW Meghan Roehll Franklin University 4th April, 2013 a. Nobody in the world today is really good. Yes, I have heard of good people, but not really good people. - Good statement. b. The world is not flat. Well, if you look at a map it is: - in what point of view - bad statement. c. I will need an extended period of laborious cogitation to assimilate the missive. This doesn't make any sense - bad statement. d. The number 2 is odd. Are we talking about an even number? I believe your confusion comes from the fact that 2 is a prime number, but it is still even. It is the only even number that is prime – false statement. e. If you believe in evolution, then your ancestors were filthy apes. There are two kinds of people in the world: - one is god prayer and the next is science believer. If you support the statement from the point of scientific theory of evolution by Darwin, then yes our ancestors are filthy apes, whereas if you think form the side of god’s prayer then the statement is false – good statement. f. Some swans are black. In this statement, I am not sure that some swans are black or not, all swans could be black or white – good statement. g. If you are a human, then you are a person. If you are an individual, then you are alive. Human is a person and of course the person becomes an individual and every individual breaths...
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...អាណាចក្រភ្នំ អាណាចក្រភ្នំ គស 50-630 ទីតាំង * ៣០០លី លិចលីនីយ(ជនជាតិចាម) * ៧០០០លី Jenan(តុងកឹង) * ឈូងសមុទ្រធំមួយ * ទន្លេរធំមួយ លិចនឹងពាយព្យគឺសមុទ្រ * ១លី=៥៧៦ម=១៧២៨គម=> 1. កម្ពុជា 2. កម្ពុជាក្រោម 3. ថៃ(ភាគកណ្តាល) រាជវង្សមាន៖ 1. លីវយី(៥០-៦៨) 2. ហ៊ុនទៀន(៦៨) 3. ហ៊ុនប៉ានហួង៖ដែលជាមេទ័ពបានប្រើល្បិចវាយក្រុងទាំង៧នឹងបានដណ្តើមអំណាចពីព្រះ បាទហ៊ុនទៀន 4. ហ៊ុនប៉ានប៉ាង៖ជាកូនហ៊ុនប៉ានហួង 5. ហ្វាន់ជេម៉ាន់៖ជាអ្នកសំលាប់សោយរាជ្យបន្តរឺក៍ហ៊ុនប៉ានប៉ាងផ្ទេរអំណាចអោយ 6. គិនចេង(២២៥)៖ត្រូវជាកូនរបស់របស់ហ្វាន់ជេម៉ាន់ពីព្រោះគាត់បានស្លាប់ពេលវាយ នៅ គិនស៊ីន 7. ហ្វានឆាន(២២៥-២៤៥)៖បានសំលាប់គិនចេងដើម្បីសោយរាជ្យបន្តដែលត្រូវជាក្មួយហ្វាន់ជេម៉ាន់នឹងត្រូវជាបងប្អូនគិនចេង 8. ហ្វានឆាង(២៤៥-២៥០)៖ជាកូនពៅរបស់ហ្វានជេម៉ាន់បានមកសងសឹកនឹងសោយរាជ្យបន្ត 9. ហ្វានស៊ីយ៉ុន(២៥០-២៨៩)៖បានសំលាប់ហ្វានឆាងសោយរាជ្យបន្ត 10. ធៀនឈូឆានតាន(៣៥៧) 11. កៅណ្ឌិន្យ(៣៥៧)៖គាត់មានកូនពីរគឺស្រីឥន្រ្ទវរ្ម័ននឹងស្រេស្ធវរ្ម័ន 12. កៅណ្ឌិន្យជ័យវរ្ម័ន(៤៤២-៥១៤)៖មានបុត្រាពីរគឺគុណវរ្ម័នជាប្អូននឹងរុទ្រវរ្ម័នជាបងក៍ប៉ុន្តែគុណវរ្ម័នជាអ្នកសោយរាជ្យដែលត្រូវជាកូនកុលប្រភាវតីជាមហេសីរីឯរុទ្រវរ្ម័នជាកូនស្នំ។ដោយមិនសុខចិត្តព្រោះខ្លួនជាបងមិនបានសោយរាជ្យក៍ប្រើល្បិចសំលាប់ប្អូនដើម្បី សោយរាជ្យម្តង។ 13. គុណវរ្ម័ន 14. ចេនឡា ចេនឡា រុទ្រវរ្ម័ន(៥១៤-៥៥៦) គស ៥៥០-៨០២ 15. ឥសីកម្ពុស្វយម្ហូវ៖ 16. ស្រុតវរ្ម័ន៖ 17. ស្រស្ធវរ្ម័ន៖ 18. វីរវរ្ម័ន៖ 19. ភវរ្ម័ន(៩០០-៩២២)៖ * ទីតាំងរបស់ចេនឡានៅត្រង់តំបន់បាសាក់តាមដងទន្លេរមេគង្គដែលច្ចុប្បន្ននៅភាគ អាគ្នេយ៍ប្រទេសឡាវ...
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...– – – – • – – • – • • • • – – – – • • • – – – – – – Wood Stick Holder Premium Wood Stick Holder Glow in the Dark Stick Holder Brass Burner Premium Brass Burner Aroma Ring Votive Holder NIPPON KODO INCENSE HERB & EARTH STICKS STICKS Classic STICKS CONES AFRICAN AMERICAN Family Unity – – Rhythm Sensuality Spirituality • • • • Bergamot Cedar • • • Fashion & Style • Number 4 - 100-st Number 6 - 100-st Chamomile Frankincense Jasmine Lavender Orange Patchouli Peppermint Rose Sandalwood Vanilla GONESH DIFFUSER SETS 3 fl.oz. Coconut Lime Mango Peach Sweet Apple Vanilla Cream REFILLS - 6 oz Coconut Lime Mango Peach Sweet Apple Vanilla Cream HOLIDAY TRADITIONS Number 8 - 100-st Number 10 Number 12 Number 14 Variety 1 (6,8,12) - 30 st Variety 2 (2,4,10) - 30 st MORNING STAR STICKS GONESH® EXTRA RICH Amber Apple Cider Jasmine Lavender Sandalwood Christmas Dream (Winter) Nutcracker Dance (Winter) Snowy Sensations (Winter) Holiday Memories (Winter) SCENTED REEDS & OILS REEDS OILS Black Cherry Cedarwood Cherry Blossom Cinnamon Coconut Dragon’s Blood...
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...Mr. Weidenboerner Period 7 Purpose: To explore sensors and use them to knock down a box filled with bean bags without going over the edge of a precipice. Hypothesis: I think that designs with a high point of impact and and sensor placed out in front of the robot will have the best results. Group 2 | Trial | Distance from the Egde | 1 | 28 mm | 2 | 32 mm | 3 | 35 mm | 4 | 22 mm | 5 | fail | Average | 32 mm | Competion | Group | Average | 1 | 23 mm | 2 | 32 mm | 3 | fail | 4 | 7 mm | Program Flow: 1. #Include “Main.h” 2. 3. void main (void) 4. { 5. int limitswitch; 6. 7. // 0 is pressed 8. // 1 is not pressed 9. Wait (5000) 10. while (1==1) 11. { 12. limitswitch = Get DigitalInput (1); 13. if (limitswitch==1) 14. { 15. Set Motor (1.0); 16. Set Motor (10.0); 17. Wait (200) 18. } 19. else 20. } 21. Set Motor (1.-40); 22. Set Motor (10.40); 23. } 24. } 25. } Results: Group 1 cam in second place with an average of 23 mm from 5 trials. Group 2 (my group), came in third place with an average of 32 mm from the edge of the table. Group 3 came in last place with one fail and not having completed the rest of the trials yet. Group 4 came in first place with an average of 7 mm from the edge of the table. Conclusion: I think that...
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...@; do rep=1 to 3; do s1=1 to 3; do s2=1 to 2; input y @@; output; end;end;end; datalines; 1 1 12 13 14 15 23 22 15 16 17 18 24 15 26 25 18 19 20 21 1 2 23 10 23 20 15 33 26 13 26 23 16 12 18 36 29 16 29 26 1 3 21 15 34 23 16 19 24 18 37 26 17 17 19 22 27 21 40 29 2 1 13 18 23 14 18 21 16 21 26 17 19 20 21 24 19 24 29 20 2 2 16 16 13 25 19 21 19 19 16 28 20 18 22 24 22 22 19 31 2 3 17 24 15 17 19 21 20 27 18 20 20 26 22 24 23 30 21 23 ; proc print; run; /* lets consider A and B are random, and of course rep, samoplings ( s1 and s2 ) all are random */ proc glm; class a b rep s1 s2; model y=a b a*b rep(a*b) s1(rep*a*b); random a b a*b rep(a*b) s1(rep*a*b); run; proc varcomp method=type1; class a b rep s1 s2; model y=a b a*b rep(a*b) s1(rep*a*b); run; output: The SAS System 10:46 Wednesday, November 16, 2011 21 Obs a b rep s1 s2 y 1 1 1 1 1 1 12 2 1 1 1 1 2 13 3 1 1 1 2 1 14 4 1 1 1 2 2 15 5 1 1 1 3 1 23 6 1 1 1 3 2 22 7 1 1 2 1 1 15 8 1 1 2 1 2 16 ...
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...To Write a Chemical Formula in OWL Enclose subscripts with underscores _. Enclose superscripts with carats ^. The underscore key is next to the number zero on the keyboard. The carat key is the number six on the keyboard. H_2_O = H2O Cr^3+^ = Cr3+ Combined: SO_4_^2−^ = SO42− Ions Unit Charge Ions Write the number first and then the charge. Do not include the number one in unit charge ions. N^3−^ = N3− Ca^2+^ = Ca2+ Na^+^ = Na+ Cl^−^ = Cl− Using the Chemical Formula Input The chemical formula input box displays the superscripts and subscripts as you enter the formula. There are 3 ways to use the input box. • Keyboard: Use the keyboard to enter underscores and carats on your own. • Buttons after: Enter the formula without underscores or carats, then highlight each superscript and/or subscript, click the appropriate subscript or superscript button, and the underscores or carats will be filled in automatically. • Button during: Use the subscript or superscript buttons to enter the underscores and carats while you type the formula. To Write a Chemical Formula in OWL Enclose subscripts with underscores _. Enclose superscripts with carats ^. The underscore key is next to the number zero on the keyboard. The carat key is the number six on the keyboard. H_2_O = H2O Cr^3+^ = Cr3+ Combined: SO_4_^2−^ = SO42− Ions Unit Charge Ions Write the number first and then the charge. Do not include the number one in unit charge ions. N^3−^ = N3− Ca^2+^ = Ca2+...
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...Grade 5 Math STAAR Student Workbook © Forde-Ferrier, L.L.C. Page 1 Table of Contents STAAR Reporting Category 1: Numbers, Operations, and Quantitative Reasoning TEKS 5.1(A) Read, Write, Compare, and Order Whole Numbers (Supporting) TEKS5.1(B) Read, Write, Compare, and Order Decimals (Supporting) TEKS 5.2(A) Generate Equivalent Fractions (Readiness) TEKS 5.2(B) Generate Mixed Numbers and Improper Fractions (Supporting) TEKS 5.2(C) Comparing Fractions (Readiness) TEKS 5.2(D) Relate Fractions to Decimals (Supporting) TEKS 5.3(A-C) Addition, Subtraction, Multiplication, and Division (Readiness) TEKS 5.3(D) Identify Common Factors of a Set of Whole Numbers (Supporting) TEKS 5.3(E) Addition and Subtraction of Fractions (Supporting) TEKS 5.4(A) Estimation (Supporting) STAAR Reporting Category 2: Patterns, Relationships, and Algebraic Thinking TEKS 5.5(A) Relationship of Data (Readiness) TEKS 5.5(B) Identify Prime and Composite Numbers (Supporting) TEKS 5.6(A) Solution Sentences (Supporting) STAAR Reporting Category 3: Geometry and Spatial Reasoning TEKS 5.7(A) Geometric Properties (Supporting) TEKS 5.8(A and B) Transformations (5.8A Readiness/5.8B Supporting) TEKS 5.9(A) Locate and Name Points on a Coordinate Grid (Supporting) STAAR Reporting Category 4: Measurement TEKS 5.10(A) Perform Simple Conversions (Supporting) TEKS 5.10(B) Formulas for Perimeter, Area, and Volume (Supporting) TEKS 5.10(C) Length, Perimeter, Area, and Volume (Readiness) TEKS 5.11(A) Changes in Temperature...
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...| Bright Lights * Released: August 2000 * Label: Island | 1 | 3 | 2 | 2 | 6 | 3 | 10 | 1 | * UK: 3xPlatinum * AUS: Platinum * GER: Platinum * SWI: Platinum * FRA: Gold * NZ: Platinum * IRE: Platinum | 2001 | Dangerously In Love * Released: October 2001 * Label: Island | 1 | 1 | 1 | 1 | 3 | 1 | 6 | 1 | * UK: 4xPlatinum * AUS: Platinum * GER: Platinum * SWI: Platinum * FRA: Platinum * NZ: Platinum * AUT: Gold * IRE: Platinum | 2003 | All Night Long * Released: August 2003 * Label: Island | 1 | 6 | 5 | 5 | 10 | 6 | 14 | 1 | * UK: 2xPlatinum * AUS: Gold * GER: Gold * SWI: Gold * NZ: Gold * IRE: Platinum | 2004 | Troublemaker * Released: October 2004 * Label: Island | 3 | 12 | 10 | 10 | 14 | 12 | 18 | 3 | * UK: Platinum * IRE: Platinum | Year | Song | Peak chart positions | Sold | Album | | | UK | AUS | GER | SWI | FRA | NZ | AUT | IRE | | | 2000 | | 2 | 12 | 10 | 10 | 14 | 12 | 16 | 2 | * UK: Gold * AUS: Gold * NZ: Gold | | | | 1 | 6 | 4 | 4 | 8 | 6 | 10 | 1 | * UK: Platinum * AUS: Platinum * GER: Gold * SWI: Gold * NZ: Platinum | | 2001 | | 8 | 24 | 22 | 22 | 26 | 24 | 28 | 8 | * UK: Gold | | | | 12 | - | - | - | - | - | - | 12 | | | | | 1 | 8 | 6 | 6 | 10 | 8 | 12 | 1 | * UK: Platinum * AUS: Platinum * GER: Gold * SWI: Gold * NZ: Platinum | | 2002 | | 1 | 4 | 3 | 3 | 6 | 4 | 8 | 1 | * UK: Platinum * AUS: Platinum * GER: Gold * SWI:...
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