.... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net-SNMP CLI 11 Probing a device: SNMP WALKs . . . . . . . . . . . . . . . . . . 11 Polling Individual OIDs: SNMP GETs . . . . . . . . . . . . . . . 13 Net-SNMP CLI Tool Options . . . . . . . . . . . . . . . . . . . . 13 4 Polling Applications 15 4.1 Simple Polling with PERL . . . . . . . . . . . . . . . . . . . . . . 15 4.2 The Net-SNMP PERL Module . . . . . . . . . . . . . . . . . . . 16 5 Trap Handlers 19 5.1 The Trap Daemon Configuration . . . . . . . . . . . . . . . . . . 19 5.2 A Simple Trap Handler . . . . . . . . . . . . . . . . . . . . . . . 20 5.3 Starting the Trap Daemon . . . . . . . . . . . . . . . . . . . . . . 21 6 The 6.1 6.2 6.3 6.4 Net-SNMP C API SNMP Internals . . . . . . . . Watching SNMP on the wire A simple example . . . . . . . Closing Thoughts . . . . . . . 23 23 24 27 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Chapter 1 Introduction to SNMP 1.1 General Overview Simple Network Management Protocol is a simple method of interacting with networked devices. The standard was defined by IETF RFC 1157 in May of 1990. SNMP can often seem quite confusing and overly...
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...plant expansion, retirement of long term debt, compensating balances. Cash equivalents are short-term, highly liquid investments that are both (a) readily convertible to known amounts of cash, and (b) so near their maturity that they present insignificant risk of changes in value because of changes in interest rates --Reconciliation: bank: add: deposit transit, deduct: outstanding checks, Book: add: collections not recorded, deduct: book charges not recorded (example!!!!!) --Net realizable value: A/R-AFDA ---Dr. Bad debt exp Cr. AFDA --Write off: Dr. AFDA Cr. A/R Recovery: Dr.A/R Cr.AFDA, Dr. Cash CrA/R --A/R Turnover: evaluate liquidity of A/R, measure the number of time on avg a company collect A/R, Net sales/avg trade receivables --direct write off: no matching, receivable not stated at cash realizable value, not GAAP --allowance method: % of sales, % of receivables, GAAP requires % of sales: better matching of exp and rev, any balance in AFDA is ignored % of receivables: not matching, reports estimate of receivables at realizable value; one composite rate, an aging schedule ( most accurate) --asset: future economic benefit inventory: items held for sale in ordinary course of business or goods to e used in the production of goods to be sold --beginning inventory + cost of goods purchased = COGAS(available) = COGS + ending inventory --perpetual: purchase are debited...
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...from error. Enhancing characteristics: Comparability, verifiability, Timeliness, and Understandability Cash Flow: From operations, Investing, and financing Indirect method-Adjust from NI. Direct method- Collections from customers, Payment to supplier, operating expenses, income tax. | IFRS | ASPE | Dividend paid and revenue | Consistent | Financing | Interest expense and revenue | Consistent | Operating | Revenue Recognition: CIP to cash, AR to Billings, COGS to Revenue (Difference is CIP), Cash to AR, at end close Billing and CIP Gross profit= (Total expected revenue – Total expected cost) * % of completion Net profit = % of revenue – Actual cost Accounts Receivable: Bad debts Expenses to AFDA Write off= AFDA to AR and then recover = AR to AFDA Inventory: FIFO-Periodic and perpetual: End Inventory * rate purchased Weighted Average Periodic: Cost of goods available for sale / # of units available for sale Weighted Average Perpetual: constantly average out Assets: Asset Retirement Obligation (ARO): Asset to ARO (PV), Interest to ARO. Then depreciation. Depreciation: Except DBM - (Asset- RV)* method depreciate. DBM depreciate on original price till it reaches RV Capitalize borrowing cost: Specific borrowing first, then general borrowing on weighted average [a/(a+b)*7%+b/(a+b)*8%]. Revaluation: Eliminate Accumulated Depreciation to Asset. Increase Asset to Revaluation surplus (OCI). Then Depreciate. If revaluation is <NBV then first offset the...
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...10$years,$has$an$interest$rate$of$5%$and$pays$interest$semiFannually$on$June$30th$ and$December$31st.$The$market$interest$rate$is$6%.$The$company$uses$the$effective$ interest$rate$method$of$amortization.$Prepare$the$entry$to$record$the$issue$of$the$ January 1, 2013 bond$on$April$30,$2013$and$the$entry$to$record$the$first$interest$payment$on$June$ th$2013.$ 30 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Statement$of$Financial$Position$(Balance$Sheet)$ $ XYZ$Corporation$ Statement$of$Financial$Position$ As$At$December$31,$2013$ $ Current$Assets:$ $ Cash$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ $ $ 200,000$ $ Trade$Receivable$(Net$of$AFDA)$ $ $ $$$$ $$$$3,000$ $ Inventory$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ $ $ $$$$9,000$ $...
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...Chapter 10 1. Receivables Chapter Opening Vignette Critical Thinking Challenge Questions* How are Sun-Rype’s customers different from CIBC’s? - Sun-Rype’s customers are mainly companies (grocery stores/chains/distribution centres) who buy Sun-Rype’s food and beverage products. CIBC’s customers are individuals as well as companies who purchase CIBC’s financial services/products. - There may be less risk associated with Sun-Rype’s credit customers than with CIBC’s customers since the dollar amount of CIBC’s transactions are significantly larger than Sun-Rype’s 2. Why would CIBC experience a higher rate of uncollectible accounts than SunRype does? - Sun-Rype’s primary customers would likely be in the habit of making regular purchases; they would have to pay their accounts to ensure that subsequent purchases are delivered. CIBC’s customers may include individuals or companies of a higher risk category such as car loans for individuals or companies borrowing funds for a major expansion. *The Chapter 10 Critical Thinking Challenge questions are asked on page 496 of the text. Students are reminded at the conclusion of Chapter 10, page 515 of the text, to refer to the Critical Thinking Challenge questions at the beginning of the chapter. The solutions to the Critical Thinking Challenge questions are available here in the Solutions Manual and accessible to students on the Online Learning Centre. Copyright © 2010 by McGraw-Hill Ryerson Limited. All rights reserved. 809 Fundamental...
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...UNIVERSITAS INDONESIA ACCOUNTING CHAPTER 5 Group 4 Muhammad Fariz Haikal 1206334291 Mutia Imro Atussoleha 1206334303 Shervani Andita P. 1206334594 Magister Management Fakultas Ekonomi Universitas Indonesia Jakarta 2013 Problem 5-4 As Of 31 Dec A/R =750.000 AFDA=37.500 Days Account Outstanding|Amount|Expected Percentage Uncollectible*|Estimated Uncollectible| 0-15 days|$450,000|0.01|$ 4,500| 16-30 days| 150,000|0.06| 9,000| 31-45 days| 75,000|0.20| 15,000| 46-60 days| 45,000|0.35| 15,750| 61-75| 15,000|0.50| 7,500| Balance for Allowance for Doubtful Accounts|$51,750| *(1-Probability of collection.) Days Account Outstanding > 75 days, has amount = $15,000, Expected Precentage Uncollectible=0% would be written off immediately and not be considered when determining the proper amount of the Allowance for Doubtful Accounts. b. Account Receivable|$735,000| Allowance for Doubtful Accounts.|$ 51,750| Net Accounts Receivable|$683,250| * Account Receivable= $750000 - $ 15.000 = $735.000 c. The year-end bad debt adjustment would decrease the year’s before-tax income by $29,250, as shown below: Estimated amount required in the Allowance for Doubtful Accounts|$51,750| Balance in the account after write-off of bad accounts but before adjustment|$22,500| Required charge to expense|$29,250| *$22500=$37500(Allowance for Doubtful Accounts ) -$15000 (Bed Debt Expense) ...
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...To: Ida Wong From: unbiased senior auditor Re: Potential accounting issues—Best Cars-R-Us Inc. (BCR) Overview Company Background and Constraints BCR is currently a private company; therefore GAAP is not a legal constraint. However, the company should comply with GAAP because BCR has intention to become public in the future—an initial public offering (IPO) is planned in the next fiscal year according to the case fact. As a private company, BCR can use ASPE to fairly present their financial statements. Since they may go public, we would choose IFRS, as it is required for public companies in 2011. Private company can use either ASPE or IFRS. However, because of the impending IPO, a significant investor may prefer IFRS compliant information. Thus, we recommend BCR use IFRS to present their financial information. In order to going public through IPO, various constraints should be met, especially the financial requirements. Here may raise a problem. There exists potential bias for BCR to compromise IFRS rules for the sake of strong earnings. Thus, a favorable financial position of BCR can be indicated. Moreover, management may believe that a pattern of smooth earnings will be the most attractive to potential shareholders and thus will prefer accounting policies that smooth earnings. Users and User Needs * BCR Management BCR Management including Bill Valarian, CEO of BCR are the primary users of the financial information. They want to obtain an unqualified audit opinion...
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...AUDITING AND THE PUBLIC ACCOUNTING PROFESSION AUDITING AND ASSURANCE SERVICES DEFINED Auditing plays a vital role in business, goverment, and our economy. As a vocation, auditing offers the opportunity for challenging and rewarding careers in public accounting, industry and goverment. Many auditors develop a client based with a concentration in one or more key industries. As a result of serving many client in similar industries, few individuals understand the key competitiveness factors for a business better than auditor. Individuals choosing an auditing in a public accounting firm have the opportunity to progress from a starting position of staff assisstant to senior auditor, to manager and then to partner. Regardless of their career path, most auditors are recognized for their expertise in evaluating organizational performance. AUDITING DEFINED The term auditing is used to describe a broad range of activities in our society. The Report of the Committee on Basic Auditing Concepts of the American Accounting Association defines auditing as : “a systematic process of objectively obtaining and evaluating evidence regarding assertion about economic actions and events to ascertain the degree of correspondence between those assertions and established criteria and communicating the results to interested users.” Several attributes of auditing contained in this definition merit special comment: 1. A systematic process connotes a logical, structured, and organized...
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...Chapter One: The Canadian Financial Reporting Environment Accounting is the identification, measurement, and communication of financial information about economic entities to interested persons. Stakeholder Investors/creditors Management Securities commissions and stock exchanges Analysts and credit rating agencies Auditors Standard Setters Various What is at stake? Investment/loan Job, bonus, reputation, salary increase, access to capital markets by company Reputation, effective and efficient capital marketplace Reputation, profits Reputation, profits (companies are their clients) Reputation - The overall objective of financial reporting is to provide financial information that is useful to users and that is decision relevant. The statements should communicate information about: 1. The entity’s economic resources and claims to those resources 2. Changes in those resources and claims Sometimes financial statements are prepared with biased information to depict the company in its best light through aggressive financial reporting (opposite to conservative financial reporting). This process may involve overstating assets or net income, understating liabilities/expenses or carefully selecting note disclosures that emphasize positive events. Meeting financial analysts’ expectations and the fact that managers are often compensated based on the company’s net income are several reasons why bias in the financial statements may arise. Additionally, certain benchmarks may need to be met...
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...Johannesburgh South Africa Johannesburgh Flag Johannesburgh Seal Johannesburgh Flag Johannesburgh Map Population (2001 city; 2007 metro)[4] | • City | 1,009,035 | • Density | 1,984/km2 (5,140/sq mi) | • Metro[5] | 3,888,180 | • Metro density | 2,400/km2 (6,100/sq mi) | | | Area[4] | • City | 508.69 km2 (196.41 sq mi) | • Metro | 1,644.96 km2 (635.12 sq mi) | Geography Johannesburg aerial view looking towards the south-east Johannesburg is located in the eastern plateau area of South Africa known as the Highveld, at an elevation of 1,753 metres (5,751 ft). The former CBD is located on the south side of the prominent ridge called the Witwatersrand (Afrikaans: White Water's Ridge) and the terrain falls to the north and south. By and large the Witwatersrand marks the watershed between the Limpopo and Vaal rivers. The north and west of the city has undulating hills while the eastern parts are flatter. Johannesburg may not be built on a river or harbour, but its streams are the source of two of southern Africa's mightiest rivers. A number of streams meander through the suburbs of Johannesburg, and form the source of two of southern Africa's primary rivers – the Limpopo and the Orange. Most of the springs from which many of these streams emanate are now covered in concrete and canalised, accounting for the fact that the names of early farms in the area often end with "fontein", meaning "spring" in Afrikaans. Braamfontein, Rietfontein, Zevenfontein...
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...The Crusades are traditionally defined as the series of western expeditions against the Muslim lands of Palestine and the Levant which begun with Pope Urban’s call to arms at Clermont in 1095 AD, and all but ended with the Muslim liberation of Acre in 1291. The initial western offensive was sudden and effective. By 1099, Jerusalem was in Christian hands, and remained so until 1187, when it was liberated by Slah al-Din. From then on, European power in the region was very limited, although Frederick II of Sicily briefly conquered Jerusalem again in 1228. The fall of Acre in 1291 marked the end of the European presence in the region. All in all, it was the western Christian that states failed to counter the ultimate rise of Muslim power as-well-as “liberating” any holy lands. It was a war that a man fought another man for the misguided main beliefs of another. Over-all, the Muslim nations that were invaded by those Christian states wanted no part of the hostile take-over of their lands or a forced conversion to their non-Islamic religion. Holy Sepulchre, a city in Palestine was the center of attraction; where the religious practices of Christians were not allowed to enter. The city was under the care of the Caliphs from Bagdad and the Fatimid’s of Egypt. At one point the Caliph presented the keys of this holy place to Charlemagne to lock out the millions of Christians from gaining access. People from Turkey sooner joined the fight to control the holy place as the Arabian community...
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...a b c d e f g h i j k l m n o p q r s t u v w x y z aa ab ac ad ae af ag ah ai aj ak al am an ao ap aq ar as at au av aw ax ay az ba bb bc bd be bf bg bh bi bj bk bl bm bn bo bp bq br bs bt bu bv bw bx by bz ca cb cc cd ce cf cg ch ci cj ck cl cm cn co cp cq cr cs ct cu cv cw cx cy cz da db dc dd de df dg dh di dj dk dl dm dn do dp dq dr ds dt du dv dw dx dy dz ea eb ec ed ee ef eg eh ei ej ek el em en eo ep eq er es et eu ev ew ex ey ez fa fb fc fd fe ff fg fh fi fj fk fl fm fn fo fp fq fr fs ft fu fv fw fx fy fz ga gb gc gd ge gf gg gh gi gj gk gl gm gn go gp gq gr gs gt gu gv gw gx gy gz ha hb hc hd he hf hg hh hi hj hk hl hm hn ho hp hq hr hs ht hu hv hw hx hy hz ia ib ic id ie if ig ih ii ij ik il im in io ip iq ir is it iu iv iw ix iy iz ja jb jc jd je jf jg jh ji jj jk jl jm jn jo jp jq jr js jt ju jv jw jx jy jz ka kb kc kd ke kf kg kh ki kj kk kl km kn ko kp kq kr ks kt ku kv kw kx ky kz la lb lc ld le lf lg lh li lj lk ll lm ln lo lp lq lr ls lt lu lv lw lx ly lz ma mb mc md me mf mg mh mi mj mk ml mm mn mo mp mq mr ms mt mu mv mw mx my mz na nb nc nd ne nf ng nh ni nj nk nl nm nn no np nq nr ns nt nu nv nw nx ny nz oa ob oc od oe of og oh oi oj ok ol om on oo op oq or os ot ou ov ow ox oy oz pa pb pc pd pe pf pg ph pi pj pk pl pm pn po pp pq pr ps pt pu pv pw px py pz qa qb qc qd qe qf qg qh qi qj qk ql qm qn qo qp qq qr qs qt qu qv qw qx qy qz ra rb rc rd re rf rg rh ri rj rk rl rm rn ro rp rq rr rs rt ru rv rw rx ry rz sa sb sc sd se sf sg sh si sj sk sl sm sn so...
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