...Case Study: Velocity Cellular Case Study: Velocity Cellular Revenue Recognition in a Multiple-Element Arrangement Velocity Cellular Services is planning the rollout of a new prepaid phone service called Power Starterpack. Using the current, relevant accounting guidance, determine and support the appropriate method for recognizing revenue for this new product. Power Starterpack Details Velocity Cellular sells the Power Starterpack for $200. The Power Starterpack consists of two elements: a new activation card and a prepaid voucher for $50 worth of airtime. The new activation card allows the subscriber’s cellular phone to function and gives the subscriber additional features not available with the old activation card. Activation cards can be purchased separately from Velocity. Identical activation cards can be purchased from other vendors. The $50 prepaid airtime voucher must be used within 360 days or the remaining value is forfeited. If there is no activity for seven consecutive months, the subscriber’s account is closed and the phone number is deactivated. No refunds are given and the subscriber has no general rights of return for the Power Starterpack. Are the Deliverables Considered Separate Units of Accounting? Velocity Cellular adopted ASU 2009-13, “Revenue Arrangements with Multiple Deliverables” in the current fiscal year. The Update amends the criteria in Subtopic 605-25 for separating revenue in multiple-deliverable arrangements. The amendments...
Words: 1378 - Pages: 6
...275-7575 ext.53512 ctseng@mail.ncku.edu.tw Texts Ireland, Hoskisson, and Hitt (2009) The Management of Strategy: Concepts and Cases, 8th Edition, South-Western Press. Course Objectives In the past a few decades, the trend of globalization has rendered the world economies more interdependent. All businesses today (both international and domestic ones) are exposed to international competitive forces that can have serious consequences for their performance and survival. Such international competition especially brings new challenges and problems to corporations and managers directly involved in foreign markets. Among various issues arising from international operations, this course particularly focuses on the managerial challenges associated with strategy development and corporate management for those firms whose business activities transcend national boundaries. Specifically, objectives of this course are twofold: 1. to expose students to issues related to business strategy within the context of global markets and competition 2. to provide students with significant opportunities to develop oral communication and presentation skills Requirements and Grading Individual Activities: Participation 40% Exam (close-book) 20% Group Activities: Chapter Text Presentation and Discussion Leading 20% Case Analysis and Presentation 20% Participation: All students are expected to PREPARE for and PARTICIPATE in every class meeting...
Words: 903 - Pages: 4
...Course Syllabus 1 Contact Information Instructor Mobile phone E-mail Course webpage Ok Yeon Pyo 010-9150-8780 nanospeed@naver.com http://blog.naver.com/nanospeed Feel free to send me an e-mail with any questions about the course or if you want to arrange an appointment. 2. Course Requirements and Grading The course grade is based on Absolute Rating. The final grade will be determined using the following weights: ① Attendance 15% Students are expected to attend class and participate in discussions, unless prevented by sickness or some other legitimate circumstances. Missing class will affect your overall understanding of marketing communications and will have a strong negative impact on the participation portion of your grade. If you know beforehand that you will miss a class, please notify me in advance. Any absence without leave won't be permitted. ② Exam 70% (midterm 35% + final 35%) This is an in-class essay exam covered throughout the entire course. The mid range is excluded from the final exam. No makeup exam will be given. Material to be covered during the exam will be announced at least one week before the exam. ③ Team Project 15% Each student is required to participate in individual or team presentation. The presentation should be conducted in English through PPT format. There’re no restrictions at all except time compliances. It should be finished within 20 minutes. 3. Course Schedule week 1 (09/03) week 2 (09/10) week 3 (09/17) week 4 (09/24) week 5 (10/01)...
Words: 444 - Pages: 2
...herein has been copied in accordance with and pursuant to a statutory licence administered by Copyright Agency Limited (CAL), granted to the University of Western Australia pursuant to Part VB of the Copyright Act 1968 (Cth).Copying of this material by students, except for fair dealing purposes under the Copyright Act, is prohibited. For the purposes of this fair dealing exception, students should be aware that the rule allowing copying, for fair dealing purposes, of 10% of the work, or one chapter/article, applies to the original work from which the excerpt in this course material was taken, and not to the course material itself.| © The University of Western Australia 2009| Contents UNIT DESCRIPTION 1 Introduction 1 Unit content 1 Learning outcomes 1 CONTACT DETAILS 1 TEACHING AND LEARNING RESPONSIBILITIES 2 Teaching and learning strategies 2 Charter of student rights and responsibilities 2 Teaching and learning evaluation 2 ASSESSMENT MECHANISM 3 Assessment mechanism summary 3 Assessment details 3 Standard of Assessment 6 Special Consideration and Deferred Exams 7 Supplementary Assessment 8 Ethical Scholarship, Academic Literacy and Academic Misconduct 8 Academic Conduct Essentials (ACE) 8 Acknowledging sources of information 9 Business IRIS (Introductory Research and Information Skills) 9 Appeals against academic assessment 10 Student Guild contact details 10 TEXTBOOK(S) & RESOURCES 10 Unit Website 10 Recommended/required text(s) 10 Software requirements...
Words: 4639 - Pages: 19
...herein has been copied in accordance with and pursuant to a statutory licence administered by Copyright Agency Limited (CAL), granted to the University of Western Australia pursuant to Part VB of the Copyright Act 1968 (Cth).Copying of this material by students, except for fair dealing purposes under the Copyright Act, is prohibited. For the purposes of this fair dealing exception, students should be aware that the rule allowing copying, for fair dealing purposes, of 10% of the work, or one chapter/article, applies to the original work from which the excerpt in this course material was taken, and not to the course material itself.| © The University of Western Australia 2009| Contents UNIT DESCRIPTION 1 Introduction 1 Unit content 1 Learning outcomes 1 CONTACT DETAILS 1 TEACHING AND LEARNING RESPONSIBILITIES 2 Teaching and learning strategies 2 Charter of student rights and responsibilities 2 Teaching and learning evaluation 2 ASSESSMENT MECHANISM 3 Assessment mechanism summary 3 Assessment details 3 Standard of Assessment 6 Special Consideration and Deferred Exams 7 Supplementary Assessment 8 Ethical Scholarship, Academic Literacy and Academic Misconduct 8 Academic Conduct Essentials (ACE) 8 Acknowledging sources of information 9 Business IRIS (Introductory Research and Information Skills) 9 Appeals against academic assessment 10 Student Guild contact details 10 TEXTBOOK(S) & RESOURCES 10 Unit Website 10 Recommended/required text(s) 10 Software requirements...
Words: 4639 - Pages: 19
...herein has been copied in accordance with and pursuant to a statutory licence administered by Copyright Agency Limited (CAL), granted to the University of Western Australia pursuant to Part VB of the Copyright Act 1968 (Cth).Copying of this material by students, except for fair dealing purposes under the Copyright Act, is prohibited. For the purposes of this fair dealing exception, students should be aware that the rule allowing copying, for fair dealing purposes, of 10% of the work, or one chapter/article, applies to the original work from which the excerpt in this course material was taken, and not to the course material itself.| © The University of Western Australia 2009| Contents UNIT DESCRIPTION 1 Introduction 1 Unit content 1 Learning outcomes 1 CONTACT DETAILS 1 TEACHING AND LEARNING RESPONSIBILITIES 2 Teaching and learning strategies 2 Charter of student rights and responsibilities 2 Teaching and learning evaluation 2 ASSESSMENT MECHANISM 3 Assessment mechanism summary 3 Assessment details 3 Standard of Assessment 6 Special Consideration and Deferred Exams 7 Supplementary Assessment 8 Ethical Scholarship, Academic Literacy and Academic Misconduct 8 Academic Conduct Essentials (ACE) 8 Acknowledging sources of information 9 Business IRIS (Introductory Research and Information Skills) 9 Appeals against academic assessment 10 Student Guild contact details 10 TEXTBOOK(S) & RESOURCES 10 Unit Website 10 Recommended/required text(s) 10 Software requirements...
Words: 4639 - Pages: 19
...Oracle Forms 10g : Demos, Tips and Techniques Oracle Forms 10g release 2 : Demos, Tips and Techniques Home page 1. Introduction Here is a collection of Oracle Forms 10g sample dialogs extracted from a complete Oracle Forms tutorial. This tutorial has been written in French and it would be too time consuming to translate it all in English. This is the reason why I have only extracted and translated these sample dialogs. The purpose of this article is not to teach how to build a new form from scratch. It intends to show some of the main advanced features of the product. To clearly understand in details how these dialogs work, you will have to open them in the Forms Builder and examine them thoroughly. However, in this article, I am going to explain the best I can the most important mechanisms of each sample. These sample have been tested with an Oracle Forms 10g release 10.1.2.0.2 on an Oracle Database 10g Express Edition Release 10.2.0.1.0. 2. Description of the sample dialogs 2.1 Main screen TUTO_FORMS.FMB This dialog is the entry point of the samples. Click on a button to start the corresponding dialog. file:///D|/Cours/tuto_forms/paper/PDFtutoforms10g.htm (1 sur 24)29/05/2006 23:09:57 Oracle Forms 10g : Demos, Tips and Techniques 2.2 Canvases TEST_CANVAS.FMB This sample shows three types of canvas : § § § The content canvas (light green) The stacked canvas (white) The tab canvas (dark green) Stacked canvas A stacked canvas is displayed atop—or stacked on—the content...
Words: 3526 - Pages: 15
...argument she plays a key role in the case of who should decide what the value of life is? Terri Schiavo’s case was front page news for advocates of both the pro-life and right-to-die organizations, and each side believed they had the winning argument to support their position. The case became so big that both Congress and President Bush weighed in on the issue. On February 25, 1990, at approximately 4:30 a.m. EST at the age of 26, Terri Schiavo collapsed in her home and suffered a heart attack which interrupted the flow of oxygen to her brain. Paramedics were called to the scene and administrated first aid until she arrived at Humana Northside Hospital. Physicians continued attempting to revive Terri until it was determined that she had been without oxygen for too long and was placed on a ventilator. This lack of oxygen caused a condition called hypoxic encephalopathy (a neurological injury caused by lack of oxygen to the brain). Many people wondered what caused a healthy 26 year old woman to have a heart attack and some thought that there was foul play involved, but her Husband Michael Schiavo claimed that his wife was battling bulimia and a chemical imbalance was the cause of the heart attack. Terri spent the next two and half months in a coma until she awoke to what is called a vegetative State (a state of wakefulness without detectable awareness. It is a diagnosis of some uncertainty in that it deals with a syndrome, not an etiology).[1] In this vegetative state she was...
Words: 3403 - Pages: 14
...Session Plan: Managerial Economics Text Book: Pindyck, Rubinfield & Mehta, 7th Edition |Session Number|Topics Covered |Identified Cases |Readings |Source |Date | | |Fundamental Problems of An Economic System: Scarcity and Efficiency | | |1 & 2 |Introduction to Managerial Economics, Micro and Macro |1. Switzerland, Cuba and India: The Troika of Economic Problems in Three |Chapter-1 |CDC | | | |Economics |Economies |(Pindyck) | | | | |Production Possibility Frontier And Curves | | | |15-06-‘11 | | | | | | |17-06-‘11 | | |Partial And General Equilibrium | | | | ...
Words: 635 - Pages: 3
...the use of information and communication technology by firms and consumers, and challenges students to critique and utilize digital tools and social media, including Twitter, Facebook, online reviews, blogs, paid search, digital advertising, and online promotions. The identification of critical success factors and best practices are central to the course, as are quantitative methods for analyzing marketing effectiveness. The course examines the theory and realities of digital marketing in both business-to-consumer (B2C) and business-to-business (B2B) markets. Course Prerequisite: Marketing Management (MKT 2101) Required Readings: Ivey business cases include: Jill’s Table; Mission Impossible; and Tesco’s Virtual Store. Other readings available free through Blackboard. Students are expected to budget $40 - $60 for cases, Google AdWords, color printing, and other course-related materials. Learning Objectives * Understand theories and concepts underlying the use of information and communication technologies * Apply theories and concepts to the practice of digital marketing * Utilize analytical tools to evaluate digital marketing initiatives * Identify and critically evaluate current marketing challenges and practices involving...
Words: 1979 - Pages: 8
...you may call me at reasonable hours (i.e., before 10:00 p.m.). NOTE: It is the student’s responsibility to read, understand and abide by all of the course information and policies listed below. Failure to do so could result in you failing this course or being withdrawn from this course by your instructor, School of Business Dean’s Office or by the Graduate Studies Department. The course syllabus provides a general plan for the course; deviations may be necessary. COURSE PREREQUISITE: All MBA Foundations classes must be completed or waived before enrollment in FIN 611. REQUIRED MATERIALS: 1. Textbook – Corporate Finance: The Core, by J. Berk and P. DeMarzo, published by Prentice Hall, ISBN (10‐digit) 0132153688. Available in loose leaf (3‐ring) format in the U Tampa bookstore. Textbook are also available as an e‐book from coursesmart: 1 Revised 08/21/2012 2. Cases and readings: available from www.study.net – available by 8/27/12 3. Additional files and readings will be distributed via Blackboard 4. Calculator - A financial calculator is required for this class. A Hewlett Packard 10B or a Texas Instruments BAII+ is ideal. Other brands/models may also suffice. Bring your calculator to class every day. Be sure you know how to use it. 5. Laptop computer – Many students find it useful to use their laptop computer during class. This is not required. Any student using a laptop during class is expected to stay fully focused on the subject at hand at all times...
Words: 2490 - Pages: 10
...2015-‐09-‐13 + How do you analyze a case? + Analyzing a Case 2 A. Identifying the issues B. Analyzing the case (qualitative & quantitative) C. Generating alternatives D. Analyzing and evaluating alternatives E. Selecting the preferred alternative F. Developing an action & implementation plan 1 2015-‐09-‐13 + 3 Let’s use a case as an example … Porsche Canada: + Selling Winter Driving 4 2 2015-‐09-‐13 + 5 Porsche Canada: Selling Winter Driving n Jasmin Rawlinson (Director of Marketing for Porsche Canada) asks: “How can we encourage Canadians to drive their Porsche vehicles in winter?” n Opportunity: creation of a new category of product (winter equipment) and new car sales to buyers who had not previously considered Porsche as a 4-season car; new service revenue n Challenges: overcoming a long-held consumer perception; limited marketing budget ($500K) due to recent sales drop (15%) n Timeframe: July 2009 n + Dealing with past time frames? A. Identifying the Issues 6 importance low high high III IV low I II urgency 3 2015-‐09-‐13 + 7 B. Analysis - Qualitative n SWOT n Internal analysis: Strengths & Weaknesses n External + analysis: Opportunities & Threats 8 B. Qualitative Analysis n Porter’s n 5-Forces The collective strength of the...
Words: 966 - Pages: 4
...Receive financing for company’s acOviOes 09/11/2011 8 Advantages for the shareholders: ‐ Minimizing bankruptcy costs ‐ in case of financial distress exchanging bonds to exchange property may stave off bankruptcy (this is the special feature of exchangeable bonds, converOble bonds do not bear this advantage) Dispose of the shares without paying 30% capital gain tax Raising cheap debt ‐ company is able to offer the bond at a lower coupon rate ‐ less than it would have to pay on a straight bond Bondholders are not enOtled to vote => voOng control remains in the hands of the common stockholders Bond interest is a deducOble expense for the issuing company Delayed diluOon of common stock and earnings per share (EPS) ‐ ‐ ‐ ‐ ‐ Main components of the deal (1) Exchangeable Bonds QuanOty Face Value Coupon Maturity Bond Exchange Rate Exchange Property 9 000 $10 000 2% p.a. 31.7.2000 1 bond = 598.26 shares 5 384 355 shares of Land & Houses Warrants QuanOty 2 610 000 Exercisable 31.8.1995 – 23.7.1998 Exercise price 422.92 Baht 1 bond = 290 warrants (issued together, dealt separately ager 30 days) Loyalty Warrants 1 bond held 31.7.1995 = 167 warrants Exercise price = last month’s average share price Warrant Exercise Period 31.8.1995 23.7.1998 23.7.2000 31.10.1995 Bond Exchange Period 31.7.1997 31.7.1995 96 Loyalty warrants 98 99 31.7.2000 8 09/11/2011...
Words: 1590 - Pages: 7
...Thursday at 10am-noon Required Text: Required Text: Gapenski, Louis (2012), Fundamental of Healthcare Finance, 2nd ed., Chicago, IL, AUPHA, ISBN- 978-1-56793-475-5 Course Goal This course focuses on financial and managerial accounting, basic financial management concepts, long-term financing, capital investment decisions, and related topics. Course Purpose Today’s health care environment requires managers who are trained to identify finance problems and who have the skills to solve these problems. The purpose of this course is to teach students the fundamental concepts of healthcare finance, with an emphasis on provider organizations, in such a way that they are better prepared for managerial positions in public health organizations. Competencies and Learning Objectives 1. Apply principles of accounting and financial management in public health and health services organizations 2. Demonstrate written and oral skills for communicating health policy and management issues with different audiences Course Requirements Students are responsible for assigned text readings, as well as any outside material assigned or covered within the course. Final grades will be based on a total of 680 points, assigned as follows: - 3 examinations (150 points each – total 450 points) - 6 cases (30 points each – total 180 points) - Class attendance (total 50...
Words: 782 - Pages: 4
...INTERMEDIATE ACCOUNTING I (ACC 221) 21 Aug 2013 - 15 Oct 2013 TEACHER: Dr. Joseph L. Ilk, CPA, CMA, CVA, CPCM TELEPHONE: Office: (703) 805-4473 Home: (540) 582-6008 E-mail: jilk@nvcc.edu If you e-mail me, please put “ACC 221" and either "E40W" or "E80W" ” in the subject line. If you do not I will not recognize the e-mail and will delete the file. The student needs to put their First and Last Name in the e-mail so I know who it came from. OFFICE HOURS: Mon-Fri 8:00 p.m. - 9:00 p.m.I check my e-mail (jilk@nvcc.edu) every day. NOVA IT Helpdesk: (703) 426-4141 CONNECT HELPDESK: (800) 331-5094 PRE-REQUISITES: ACC 212 - Principles of Accounting II I. THE COURSE: ACC 221, intermediate accounting covers accounting principles and theory, including a review of the accounting cycle and accounting for current assets, current liabilities, and investments. Introduces various accounting approaches and demonstrates the effect of these approaches on the financial statement users II. SCOPE: The study will cover but not be limited to the following areas: Theoretical structure of financial accounting Time value of money Review of the accounting process Cash and receivables Balance sheet Inventories Income statement Plant, property, and equipment Cash flow statement Investments Income measurement and profitability analysis III. Course Learning Objectives: * Comprehend the environment and theoretical...
Words: 2091 - Pages: 9
