...ACCT 555 External Auditing Chapter 12, pages 390–397: Problems 12-17, 12-18, and 12-27 Chapter 13, pages 429–430: Problems 13-22, 13-23, and 13-24 Chapter 12, pages 390–397: Problems 12-17, 12-18, and 12-27 12-17 a. (2) technologies reduce some types of risks while introducing new types of risks to be managed. b. (1) Controls that determine whether a vendor number matches the pre-approved vendors in the vendor master file. c. (3) expand testing of automated application controls used to reduce control risk to cover greater portions of the fiscal year under audit. d. (3) The sales system automatically computes the total sale amount and posts the total to the sales journal master file. 12-18 a. (1) A system that performs relatively uncomplicated processes and produces detailed output. b. (3) completeness of sales transactions. c. (3) completeness of input. d. (3) procedures contained within the program. 12-27 Here are a few recommendations for change that I would suggest to improve Hardwood Lumber Company’s information systems function: Limited access to the important and sensitive information and clean up the structure of the organization and clearly define the chart of organization. The vice president of information systems should report daily to senior management – not to or under the authority of user personnel. This will ensure that the information systems are not subordinate to a user which could improperly allocate information systems resources...
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.../ 387 BUSINESS ADMINISTRATION Master of Business Administration Accredited by AACSB International, the Association to Advance Collegiate Schools of Business with concentrations in: Accounting Cyber Security Entrepreneurship Finance Global Business Information Systems and Technology Management Marketing Management Supply Chain Management Master of Business Administration for Executives Master of Business Administration for Professionals College of Business and Public Administration Jack Brown Hall, Room 282 (909) 537-5703 mba.csusb.edu MASTER OF BUSINESS ADMINISTRATION Requirements (48 units) The Master of Business Administration (M.B.A.) program provides postbaccalaureate students with a high-quality master-level education in the field of business administration. The program is designed to prepare promising students for positions of increasing responsibility and leadership through education in the broad scope of business and through in-depth knowledge in one or more specialized areas of business. The program is open to all qualified students, regardless of undergraduate major. Students who do not have a background in the area of business administration can obtain this required capability by completing designated prerequisite courses or through individual study with competency demonstrated through credit by examination or by demonstrated work experience. Admission to the M.B.A. Program In addition to the general requirements of the university, specific requirements...
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...BMGT220 Week 1 to 7 homework solutions Click Link Below To Buy: http://hwaid.com/shop/bmgt220-week-1-7-homework-solutions/ Problem 1 Record the following journal entries below. The first two are done for you as examples. Date Event 1/2/2010 Amanda Smith invested $20,000 cash in capital stock of newly formed corporation 1/4/2010 Purchased equipment on account for $15,000. Note that when you see on account it means the customer will pay later. 1/12/2010 Received $30,000 from customers for services rendered. 1/15/2010 Received a bill for construction supplies used in the amount of $4,000. 1/18/2010 Provided $6,400 of services on account. 1/20/2010 Paid employees $4,600 for wages earned. 1/22/2010 Collected the amount due for work provided on January 18. 1/23/2010 Paid the amount due on equipment purchased on January 4. 1/25/2010 Purchased (and used immediately) construction supplies for cash in the amount of $1,200. 1/31/2010 The company paid Amanda Smith a $3,000 dividend PROBLEM 2 Record the following journal entries below. Hint - some transactions do not require a journal entry Date Event 6/2/2011 Jose Alverado invested $50,000 cash in the capital stock of a new corporation 6/3/2011 Paid rent for June in amount of $2,000. 6/6/2011 Hired an assitant to be paid $6,000 per month. 6/7/2011 Signed contract with Alpha Company to provide services for $15,000. 6/8/2011 Purchased on account and immediately used...
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...VENEZIA COFFEE ROASTERS - BUSINESS PLAN No t e b o o k: ENgen C re a t e d : Ta g s : U RL : 2/24/2013 3:12 AM Upda te d: Coffee, Examples, Marketing, Planning 2/24/2013 3:17 AM http://ww w .referenceforbusiness.com/business-plans/Business-Plans-Volume-… VENEZIA COFFEE ROASTERS - BUSINESS PLAN 14600 Waterfront Drive Kennebunk, ME 04043 Two seasoned coffee roasters found their niche in a seemingly saturated market. This plan illustrates that their specialty lies not only in their roasting methods, but also in their socially responsible business practices. Their mission is to balance the needs of their customers, their environment and the coffee growers. Venezia Coffee Roasters' detailed financial tables showcase the preparation needed to make them a competitive small batch coffee roaster in the New England region. STATEMENT OF PURPOSE DESCRIPTION OF BUSINESS GOA LS AND OBJECTIV ES MANAGEMENT PRODUCT AND SERV ICE SPACE, EQUIPMENT AND LOCATION MARKET INFORMATION/MARKETING COMPETITION FINANCIAL DATA STATEMENT OF PURPOSE Venezia Coffee Roasters seeks loans totaling $56,000 to: purchase equipment and inventory, rent working space, and perform the necessary renovations and improvements, and provide adequate working capital. This sum, together with an additional $23,000 investment from friends and family, will be sufficient to launch a profitable small-batch gourmet coffee roasting company. The initial form of organization will be sub-chapter "S" with a buy-sell...
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...Autumn 15-16 Course Schedule Monday/Friday Class Sect OB 372 01 Tuesday/Thursday Class GSBGEN 566 GSBGEN 566 Sect 01 02 Tuesday/Thursday Class Sect STRAMGT 353 01 STRAMGT 353 02 STRAMGT 355 01 STRAMGT 510 01 STRAMGT 510 02 Tuesday/Thursday Class FINANCE 319 FINANCE 329 Sect 01 01 STRAMGT 355 02 Tuesday/Thursday Class Sect STRAMGT 353 03 Tuesday/Thursday Class OB 363 Sect 01 Mid-Morning Class Nbr Units Title HIGH PERFORMANCE 27305 4 LEADERSHIP Instructors Times Location David Bradford 10:00 AM - 11:45 AM Instructors Mark Leslie, Peter Levine Mark Leslie, Peter Levine Times Location 08:00 AM - 09:45 AM* 08:00 AM - 09:45 AM^ Instructors Jim Ellis, Jeffrey Chambers, Michael Child Times Mark Leslie, Kirk Bowman 10:00 AM - 11:45 AM Joel Peterson 10:00 AM - 11:45 AM H. Grousbeck 10:00 AM - 11:45 AM* H. Grousbeck 10:00 AM - 11:45 AM^ Instructors Jack McDonald Jack McDonald Times 01:30 PM - 02:50 PM 01:30 PM - 02:50 PM Peter Kelly 01:30 PM - 02:50 PM Instructors Times Robert Siegel, Scott Brady 04:30 PM - 06:15 PM Morning Class Nbr Units Title 27315 2 REAL-LIFE ETHICS 27316 2 REAL-LIFE ETHICS Mid-Morning Class Nbr Units Title ENTRE: FORMATION NEW 27325 4 VENTURES ENTRE: FORMATION NEW 27326 4 VENTURES MANAGING GROWING 27303 4 ENTERPRISES CONVERSATIONS IN 27296 2 MANAGEMENT CONVERSATIONS IN 27297 ...
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...[pic] Business Process Integration – I Exercises ECC 6.0 Modified August 2009 Unit 2: Customer Order Management Business Cycle Including Procurement Process for Replenishment of Goods |Purpose of Unit | |The purpose of Unit 2 is to demonstrate the Customer Order Management Business Cycle beginning with a quotation and ending with recording | |final payment received from the customer. This process will include the procurement cycle as you will need to procure the items for sale. | Exercise 1: Logging on to the SAP System Enter the following: ➢ Select server name provided by the course lead ➢ Click on [pic] ➢ Client number provided by course lead ➢ User ID (e.g., User-100) provided by course lead ➢ Password (e.g., init) provided by course lead ➢ Select EN as the language ➢ [pic] (Enter) Once you have pressed enter, the system will prompt you to change your password the first time you log on to the system. The following pop-up screen will appear. Enter your new password Repeat your new password Select [pic] (Enter) This will log you onto the system. The following page is a screen shot of the SAP Easy Access Menu you should see if you have been successful. If you can not get logged on to the system...
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...permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying, recording, or likewise. To obtain permission(s) to use material from this work, please submit a written request to Pearson Education, Inc., Permissions Department, One Lake Street, Upper Saddle River, New Jersey 07458, or you may fax your request to 201-236-3290. Many of the designations by manufacturers and sellers to distinguish their products are claimed as trademarks. Where those designations appear in this book, and the publisher was aware of a trademark claim, the designations have been printed in initial caps or all caps. 10 9 8 7 6 5 4 3 2 1 ISBN 10: 0-13-013256725-3 ISBN 13: 978-0-13-256725-1 The Lakeside Company:...
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...WEEK 3 RESEARCH PROJECT (Set #1) ACCT 429 DeVry University IMPORTANT NOTE TO STUDENTS This assignment is being distributed solely for your use in completing the Week 3 project in DeVry University’s online Accounting 429 class. This assignment is an individual assignment, and you are to complete it without any outside assistance by any other student, individual, or outside materials, other than those specifically permitted by the problem. Any violations of these requirements will be addressed as an academic integrity violation. Similarly, this assignment may not be shared with any other student at any time, even after your completion of the course. Students to do so may be subject to sanctions pursuant to DeVry’s academic integrity policy, even though they may no longer be enrolled in Accounting 429. Week 3 Research Project (Set #1) DeVry University Acct 429 Performing tax research is an important part of tax practice. As outlined in Chapter 2 of your textbook, tax law is developed through a number of different governmental entities. Congress enacts the tax Code as statutory law. The Treasury Department is tasked with the implementation of the tax Code and, in the course of doing so, develops a number of documents and materials to aid taxpayers in understanding the Treasury Department's interpretation of the code, including the Regulations. In turn, the Internal Revenue Service ("IRS”) has the direct responsibility for implementing the tax Code and in assessing and collecting...
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...Valuation Valued at 1 April 1, 2007 Analysts: Todd L. Ehlers: todd.ehlers@ttu.edu Michael D. Estes: mikestes@sbcglobal.net Daniel W. Taylor: dtaylor1184@yahoo.com Joseph R. Torres: rhyno1112@sbcglobal.net Table of Contents Page Number Executive Summary……………………………………………………………………………………………… 2 Analysis Snapshot............................................................................................ 2 Company and Industry Overview…………………………………………………………………… 3 Accounting Analysis………………………………………………………………………………………. 3 Financial Ratio Analysis…………………………………………………………………………………. 4 Analysts Evaluations……………………………………………………………………………………… 4 Overview of Firm and Industry............................................................................... 5 Industry Overview and Analysis………………………………………………………………………….. 8 Rivalry Among Existing Firms………………………………………………………………………….8 Threat of New Entrants…………………………………………………………………………………. 15 Threat of Substitute Products………………………………………………………………………… 17 Bargaining Power of Buyers…………………………………………………………………………… 18 Bargaining Power of Suppliers……………………………………………………………………….. 20 Characterization of Industry……………………………………………………………………………20 Value Chain Analysis: Key Success Factors…………………………………………………………. 21 Competitive Advantage Analysis…………………………………………………………………………. 23 Cost Leadership……………………………………………………………………………………………. 24 Differentiation……………………………………………………………………………………………….27 Accounting Analysis……………………………………………………………………………………………… 30 Key Accounting Policies…………………………………………………………………………………...
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...Aussie pies Anna Amphlett and Andrew Ferris has decided to startup a new business in Seattle, U.S.A under the name of Aussie Pies Inc. after their visit to Australia; where they discovered the meat pies, the national snack food of Australia and interested in starting up a business in U.S to produce and sell similar meat pies, The couple has decided to apply for a loan through a contact to establish a new business. Even though bank has tentatively agreed to provide the loan up to one million with 6% interest per year, still loan committee of the bank require business plan including complete set of projected financial statements for the first year of operations, including income statement, statement of cash flow and balance sheet. Please see the detail of the company from below report, The company Anna Amphlett and Andrew Ferris have discovered the meat pies, the national snack food of Australia, during their visit to Sydney. They found Australian consumed vas number of meat pies during sporting events and other occasions and pies are served with ice-cold beer. They decided to explore the possibility of establishing a business in USA. They have decided to locate the first outlet in Pike Place Market, a popular destination for tourist to Seattle in USA, particularly International travelers who curious about other cuisines and willing to try new foods. They have decided to make the pies with high-quality, low fat due to most international travelers belong to...
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...information 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 Data A catalogue record for this book is available from the British Library Library of Congress Cataloging-in-Publication Data A catalog record for this book is available from the Library of Congress ISBN: 978-0-08-055450-1 (Volume 3) ISBN: 978-0-08-087929-1 (Volumes 1, 2 and 3) For information on all Elsevier publications visit our website at www.elsevierdirect.com Printed and bound in Hungary 09 10 11 12 13 10 9 8 7 6 5 4 3 2 1 Contributors to Volume 3 Robert H. Chenhall Mark A. Covaleski Antonio Davila Mark W. Dirsmith David A....
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...CPA QUESTIONS CHAPTER 3 1. For “qualifying widow(er)” filing status, which of the following requirements must be met? I. The surviving spouse does not remarry before the end of the current year II. The surviving spouse was eligible to file a joint tax return in the year of the spouse’s death III. The surviving spouse maintains the cost of the principal residence for six months. A. I, II, and III B. I and II, but not III C. I and III, but not II D. I only A. Incorrect. A taxpayer may file a tax return as a qualifying widow or widower for 2 tax years after the year in which a spouse dies provided the couple qualified to file a joint return for the year of death; that the taxpayer provided over 50% of the cost of maintaining the principal residence of a dependent child or stepchild; and that the taxpayer has not remarried as of the end of the current year. Maintaining the cost of the taxpayer’s principal residence for six months is not sufficient. B. Correct! A taxpayer may file a tax return as a qualifying widow or widower for 2 tax years after the year in which a spouse dies provided the couple qualified to file a joint return for the year of death; that the taxpayer provided over 50% of the cost of maintaining the principal residence of a dependent child or stepchild; and that the taxpayer has not remarried as of the end of the current year. Maintaining the cost of the taxpayer’s principal residence for six months...
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...Transportation & Logistics Transportation & Logistics 2030 Volume 1: How will supply chains evolve in an energy-constrained, low-carbon world? PricewaterhouseCoopers 1 Acknowledgements The editorial board of this issue of our Transportation & Logistics 2030 series consisted of the following individuals: PricewaterhouseCoopers European Business School Supply Chain Management Institute Dr. Heiko von der Gracht +49 611 3601 8800 vdgracht@supplyinstitute.org Tobias Gnatzy +49 611 3601 8800 gnatzy@supplyinstitute.org Prof. Dr. Inga-Lena Darkow +49 611 3601 8800 darkow@supplyinstitute.org Klaus-Dieter Ruske +49 211 981 2877 klaus-dieter.ruske@de.pwc.com Dr. Peter Kauschke +49 211 981 2167 peter.kauschke@de.pwc.com Julia Reuter +49 211 981 2095 julia.reuter@de.pwc.com Dr. Elizabeth Montgomery +49 89 5790 5159 elizabeth.montgomery@de.pwc.com We would like to thank the panellists who took part in the Delphi survey that underpins this report. For confidentiality reasons their names will not be mentioned. Special thanks go to Tom Gorman, CEO of CHEP EMEA and Harry Hohmeister, CEO of Swiss International Air Lines, who took the time to share their thoughts and insights with us. Finally, we would like to express our appreciation for the expertise provided by the below listed individuals: Jenny Bailey, Andreas Baur, Nicholas Bell, Thomas Brüderlin, Giorgio Elefante, Richard Gane, Martha Elena Gonzalez, Susanne Klages, Christian Knechtel, Socrates LeptosBourgi, Alexander...
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...MODERN DATABASE MANAGEMENT / JfFFREY A. HOFFER . Warehousing Success 426 Data Warehouse Architectures 428 Generic Two-Level Architecture 428 Independent Data Mart Data Warehousing Environment 426 429 C O NTENTS Dependent Data Mart and Operational Data Store Architecture: A Three-Level Approach Logical Data Mart and Real-Time Data Warehouse Architecture 432 Three-Layer Data Architecture 435 Role of the Enterprise Data Model 435 Role of Metadata 436 Some Characteristics of Data Warehouse Data Status Versus Event Data 437 Transient Versus Periodic Data 438 An Example of Transient and Periodic Data 438 Transient Data 438 Periodic Data 439 Other Data VVarehouse Changes 440 The Reconciled Data Layer 441 Characteristics of Data after ETL 441 The ETL Process 442 Extract 442 Cleanse 444 Load and Index 446 Data Transformation 447 Data Transformation Functions 448 Record-Level Functions 448 Field-Level Functions 449 More Complex Transformations 451 Tools to Support Data Reconciliation 451 Data Quality Tools 451 Data Conversion Tools 452 Data Cleansing Tools 452 Selecting Tools 452 The Derived Data Layer 452 Characteristics of Derived Data 452 The Star Schema 453 Fact Tables and Dimension Tables 453 Example Star Schema 454 Surrogate Key 455 Grain of Fact Table 456 Duration of the Database 456 Size of the Fact Table 457 Modeling Date and Time 458 Variations of the Star Schema 458 Multiple Fact Tables 458 Factless Fact Tables...
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...NOLO 10TH EDITION ® “ An essential book to help entrepreneurs.” DALLAS MORNING NEWS How to Write a O RM D S ON C Business Plan THE LEADING BUSINESS PLAN BOOK FOR • Write a winning proposal • Prepare cash flow and profit & loss forecasts • Get backers to invest 25 YEARS Mike McKeever Free Legal Updates at Nolo.com R OM - AL L L F F e Story Dear friends, Founded in 1971, and based in an old clock factory in Berkeley, California, Nolo has always strived to offer clear legal information and solutions. Today we are proud to offer a full range of plain-English law books, legal forms, software and an award-winning website. Everything we publish is relentlessly researched and tested by a dedicated group of in-house legal editors, who together have more than 150 years’ experience. And when legal changes occur after publication, we promptly post free updates at Nolo.com. Tens of millions of Americans have looked to Nolo to help solve their legal and business problems. We work every day to be worthy of this trust. Ralph Warner Nolo co-founder Emma Cofod Products Books & Software & Services Get in-depth information. Nolo publishes hundreds of great books and software programs for consumers and business owners. ey’re all available in print or as downloads at Nolo.com. Legal Encyclopedia Free at Nolo.com. Here are more than 1,400 free articles and answers to common questions about everyday legal issues including wills...
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