...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
...AC553 Week 3 Home Work Reading Chapter 7: Deductions: Business/Investment Losses and Passive Activity Losses Chapter 8: Deductions: Itemized Deduction Homework Questions: 7-7 and 7-13 Problems (Show your work.): 7-46, 8-34, and 8-40 Chp.7. 7. Differentiate between the following: active income, passive income, and portfolio income. Sol. 1.Active Income Income an individual earns through participating in some activity with the goal of earning income. Also referred to as earned income. 2.Passive Income Income earned through a trade or investment in which the individual does through little or no effort. Ex:Rental property income managed by management company. 3.Portfolio Income Income is derived directly from investments such as stock earnings, mutual fund investments, or interest income. 13. Briefly, what is "material participation"? Why is the determination of whether a taxpayer materially participates important? Sol. Material participation is the point at which an individual becomes Actively or Continuously involved in a project . Earned revenue from the project is no longer considered passive income. This is important as this determines whether income is active or passive inconsideration of how loses are deducted and how this income is taxed. 46. Mary Beth is a CPA, devoting 3,000 hours per year to her practice. She also owns an office building in which she rents out space to tenants. She devotes none of her time to the management of the office...
Words: 323 - Pages: 2
...University of Utah David Eccles School of Business Department of Operations and Information Systems (OIS) OIS - 2340-001, BUSINESS STATISTICS Class Times: Tuesday & Thursdays 12:25 pm – 1:45 pm Spencer Fox Eccles Business Building (SFEBB) -160 Fall Semester 2013, Course Syllabus ------------------------------------------------- How we run this class: ------------------------------------------------- To prepare and understand this material, you are invited to participate in class (by asking questions), read the text as specified in the class schedule and do the assigned HW problems. ------------------------------------------------- You can also watch the class video lectures using the link below for review or missed class. ------------------------------------------------- https://eq.utah.edu/u/items/acebb864-436f-458e-9c57-9353d655ec7e/0/ ------------------------------------------------- These lectures will be recorded during fall semester 2013 and will be posted as they are made available by the campus media services. The text used is Business Statistics –a decision making approach, 4th custom edition for David Eccles School of business or 9th edition by David Groebner’ Business Statistics. ------------------------------------------------- ------------------------------------------------- You will also be given online chapter quizzes which can be accessed through the CIS (CANVAS) system (https://cis.utah.edu). These chapter quizzes (“take homes”)...
Words: 4784 - Pages: 20
...YEAR COURSE OFFERED: 2015 SEMESTER COURSE OFFERED: Spring DEPARTMENT: ACCOUNTANCY AND TAXATION COURSE NUMBER: ACCT 3366 NAME OF COURSE: FINANCIAL REPORTING FRAMEWORKS NAME OF INSTRUCTOR: Vinita Ramaswamy, Ph.D Associate Dean, University of St.Thomas 713 525 6913 email: vram3368@yahoo.com (preferred) ****************************************************************************** The information contained in this class syllabus is subject to change without notice. Students are expected to be aware of any additional course policies presented by the instructor during the course. ****************************************************************************** Learning Objectives This course will utilize a “hands on” approach for the recording and reporting of economic transactions. This course will provide students with a thorough understanding of the accounting process and its application and introduce students to audit, tax and GAAP and IFRS standard setting processes. Prerequisites: ACCT 2231 and ACCT2232 (or concurrent enrollment in ACCT2332) Mission of the Department of Accountancy and Taxation Prepare accounting graduates for leadership roles in the accounting profession; Conduct research that advances the body of accounting knowledge, and inevitably has implications on accounting practice; Perform service that leads to the efficient and effective practice of accounting. Objectives of the Department of Accountancy and...
Words: 2607 - Pages: 11
...3PART ONE * Lecture 1 (01/09) Posted on: Monday, January 28, 2013 Topics: Stable Matching Reading: class handout * Lecture 2 (01/14) Posted on: Thursday, January 24, 2013 Topics: Graph Representation, BFS, DFS Reading: CLRS (Sections 22.1, 22.2, 22.3), KT (3.2, 3.3) Notes: 2 possible representations of a graph 1. Adjacency Matrix-used for dense graphs (V2 memory space) a. Aij=1 if edge exists between I and J but 0 if not 2. Adjacency List- Used for sparse graphs (V+E memory space or V+2E for undirected) b. Array adj of |V| lists, one for each vertex. c. Adj[u] contains all vertices adjacent (or reachable by one edge) to u Breadth First Search(G,s) BFS.G; s/ 1 for each vertex u in G.V –{s} 2 u.color = WHITE 3 u.disc =∞ 4 u.parent= NIL 5 s.color = GRAY 6 s.disc = 0 7 s.parent= NIL 8 Q = ∅; 9 ENQUEUE(Q,s) 10 while Q ≠ ∅ 11 u = DEQUEUE(Q) 12 for each v in G.Adj[u] 13 if v.color == WHITE 14 v.color = GRAY 15 v.disc = u.disc + 1 16 v.parent = u 17 ENQUEUE(Q,v) 18 u.color = BLACK White means not discovered yet, grey mean discovered but not finished, black means finished. Run time O(V+E) BFS gives shortest path from s to every vertex Lemma: x in Li and Y in Lj and edge (x,y) exists Then |i-j| less than or equal to 1 Depth First search Properties: 1) v is a descendenant of u iff v if discovered when u is gray 2) Parenthesis theorem, u and v in V. either discovery and finish times are...
Words: 5019 - Pages: 21
...CHAPTER –1 INTRODUCTION 1 1.1 INTRODUCTION OF THE PROJECT Project Title : “Comparative analysis of packaged drinking water of Kingfisher with other market players” Name of the Organization: UNITED BREWERIES GROUP (UB GROUP) Name of the Company : KINGFISHER LIMITED Manufactured & Marketed By: ICEBERG FOODS LIMITED Project Head & Supervisor: Mr. Mangesh Arnalkar (Regional Sales Manager) Project Duration: 7th June 2010 to 30th July 2010 2 The study was made to improve the Kingfisher’s market potential in the Pune market in retail segment, and for this I had undertaken the above mentioned project. During my summer training at Kingfisher IBF LTD., I completed the project in corporate sale and market share of packaged drinking water product of Kingfisher IBF LTD. And the focusing areas of my study were as follows:- A detailed study, consisting of product variety, corporate sale etc. of packaged drinking water of KINGFISHER IBF LTD. An observational study packaged drinking water industry and market share of KINGFISHER IBF’s products. A detail understanding of all the competitive brands of KINGFISHER IBF’s packaged drinking water. Assessing the brand awareness of Kingfisher in Packaged Drinking Water segment. Finding out the basis on which, dealers and customers, prefer buying Packaged Drinking Water. My project was to support sales promotion for ICEBERG FOODS LIMITED. It was carried out in PUNE city. The...
Words: 8071 - Pages: 33
...Syllabus for Business Law: * ------------------------------------------------- Lecture Program for the Unit of Study; * ------------------------------------------------- Tutorial Programs and Questions; * ------------------------------------------------- Past Examination Papers; and * ------------------------------------------------- Other essential data regarding the Unit of Study. Manual and Tutorial Program compiled by Darren Parker (College of Law and Justice) VICTORIA LAW SCHOOL College of Law and Justice Unit Coordinator – Robert Alvarez Robert.Alvarez@vu.edu.au TABLE OF CONTENTS ------------------------------------------------- ITEM DESCRIPTION PAGE/S NUMBER 1. Table of Contents 2 2. Introduction 3 3. Assessment 4 4. Assignment instructions 4 -17 5. Assignment Topics for 2014 18-21 6. Tutorial attendance and Participation 22 7. Final Examination 22 8. Unit of Study Content 23 9. Teaching Method 24 10. Texts and References 24-25 11. Plagiarism 25 12. Student Support programs 25-26 13. The Internet as a Research Tool 26 14. Lecture Guide 28-29 15. Tutorial Programs...
Words: 25170 - Pages: 101
...Salford NATIVE SPEAKER CONSULTANT Marie-Noëlle Lamy Senior Lecturer, Open University A member of the Hodder Headline Group LONDON Contents Guide for the user Glossary of key grammatical terms Acknowledgements Acknowledgements for the second edition xi xiv xx xxi 1 Nouns 1.1 Types of noun 1.2 Gender 1.3 Number 2 Determiners 2.1 Articles 2.2 Typical use of the definite article 2.3 Typical use of the indefinite article 2.4 The partitive article: du, de l', de la, des 2.5 Use of indefinite and partitive articles after the negative forms ne... pas, ne... jamais, ne... plus, ne... guère 2.6 Omission of the article 2.7 Demonstrative determiners 2.8 Possessive determiners 3 Personal and impersonal pronouns 3.1 Subject pronouns 3.2 Object pronouns 3.3 Stressed pronouns 3.4 Demonstrative pronouns 3.5 Possessive pronouns 4 Adjectives 4.1 Adjectives modifying the noun 4.2 Adjectives which follow verbs or verbal expressions 4.3 Adjectives with complements 4.4 Indefinite and negative noun phrases with adjective complements 4.5 Adjectives used as nouns 4.6 Adjectives used as adverbs 4.7 Masculine and feminine forms of adjectives 4.8 Plural forms of adjectives 4.9 Adjective agreement with nouns 1 1 5 17 23 23 24 29 32 33 34 37 39 40 40 53 71 75 76 78 78 83 84 85 85 86 86 89 91 vi Contents 4.10 4.11 4.12 4.13 4.14 Invariable adjectives Compound adjectives Comparative and superlative forms of adjectives Subjunctive versus indicative in clauses dependent on a superlative adjective...
Words: 184852 - Pages: 740
...McKinsey on Chemicals Number 3, Winter 2011 4 22 40 Chemicals’ changing competitive landscape Innovation in chemicals: An interview with Dow Corning’s Stephanie Burns and Gregg Zank Improving pricing and sales execution in chemicals 10 32 46 A capital-markets perspective on chemical-industry performance Capturing the lean energy opportunity in chemical manufacturing Kick-starting organic growth McKinsey on Chemicals is written Editorial Board: Florian Budde, Copyright © 2011 McKinsey & Company. by consultants in McKinsey’s global Philip Eykerman, Bob Frei, All rights reserved. chemicals practice together David Hunter, Tomas Koch, John Warner This publication is not intended to be with other McKinsey colleagues. Editor: David Hunter used as the basis for trading in the shares of any company or for undertaking This publication offers readers insights into value-creating strategies Art Direction: Veronica Belsuzarri, any other complex or significant financial and how to translate these Shoili Kanungo transaction without consulting strategies into company performance. Design Direction: Veronica Belsuzarri appropriate professional advisers. Design and Layout: Shoili Kanungo To send comments, request Editorial Production: Elizabeth No part of this publication may be copies, or to request permission to Brown, Heather Byer, Nadia Davis, copied or redistributed...
Words: 21315 - Pages: 86