...Accountants 615 Big City National Bank Building Main at Michigan Avenue Chicago, Illinois 60612 Phone: (312) 555-4452 Fax: (312) 555- 9991 www.aowcpa.com December 18, 2009 Peach Blossom Cologne Company 1308 Bee Hive Blvd Chicago, Illinois 60615 Dear Mr. Kevin Chen, You have requested that we audit the financial statements of Peach Blossom Cologne Company for 2009, which consist of the balance sheet, income statement, statement change in equity, and cash flow statement for the year. Also, the summary of significant accounting policies and other explanation notes. We are pleased to confirm our acceptance and our understanding by means of this engagement letter. We are responsible for the objectivity...
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...To: Peach Blossom Cologne From: Anderson, Olds, and Watershed Date: December 28, 2010 RE: Audit Plan Our audit team, Anderson, Olds, and Watershed, will be auditing the financial statements for the year ended December 31, 2010. We will begin on January 11, 2011 and end February 5, 2011. The audit will follow a tentative time budget (reference P-1 Time Budget). Our objective is to correctly attest, following AICPA rules, as to whether the company Peach Blossom Cologne has issued financial statements that are fair by GAAP. The team has identified various risk factors involved in this audit engagement. As evidenced by our Internal Control Questionnaire, PBC has failed to prepare an organization chart, which would ensure that the employees are aware of their restricted duties and responsibilities to the company. We have also identified that management does not require personnel who have financial responsibilities to take annual vacations, which increases risks that frauds and/or errors may not be caught in the absence of the employee. Also, output devices such as printers are not located in a secure area and LAN reports are left unlocked. Upon further consideration of internal controls, we have noticed a few weaknesses regarding the handling of mail and separation of duties. All of these internal control deficiencies will be considered in the audit of PBC’s financial statements. Our team’s initial horizontal, vertical and ratio analyses have raised a few questions that we plan...
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...Assignment #2 Cash The information that follows is grouped into two categories: 1) Internal Control and 2) Substantive Audit Procedures. This information is to be used to complete the exercises for this assignment. Relevant Information Internal Control Peach Blossom Cologne Company’s general disbursement checking account (account number 101) is with the Big City National Bank, Main at Michigan Avenue, Chicago, Illinois. It is used for all cash receipts and disbursements transactions. The following internal control questionnaire pertaining to cash receipts, cash disbursements, and cash balances was completed by Jasper Parsons on December 15, 2009. Review this questionnaire carefully along with the Permanent File material describing the control environment, as well as the accounting and control procedures related to the various cash subsystems. Your firm has found that personnel involved in this area are generally competent. As you read this material and analyze the internal control questionnaire, keep in mind the six control procedure categories: (1) segregation of duties, (2) access, (3) authorization, (4) input controls, (5) processing controls, and (6) output controls. Then consider possible errors or irregularities that could occur in the accounting system related to cash transactions and balances. Typical errors or irregularities involving cash receipts, disbursements, and balances include: Cash Receipts 1. Cash receipts may have been deposited...
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...Peach Blossom Cologne Company P-1 Time Budget December 31, 2009 Prior Current Current Var. Explanation of Year Year Year from Variance from Audit Area Actual % Budget % Actual % Budget Budget Planning 6 2.6% 20 10.0% Interim: Understanding internal control 5 2.1% 10 5.0% Testing control design effectiveness 3 1.3% 5 2.5% Testing control operting effectiveness 3 1.3% 5 2.5% Cash 2 0.9% 4 2.0% Accounts Receivable 2 0.9% 4 2.0% Inventory 4 1.7% 6 3.0% Fixed assets 2 0.9% 4 2.0% Accounts Payable 2 0.9% 4 2.0% Accrued liabilites 2 0.9% 4 2.0% Federal income taxes 2 0.9% 2 1.0% Notes Payable 2 0.9% 4 2.0% ...
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...Growing Vegetables & Useful UAE Climate Information Compiled by: Saqer Bin Zayed Al Nehayyan Growing Vegetables & UAE Climate Information 2007 Index Temperature conversion chart ................................................................ 4 Average Temperature Conditions........................................................... 4 UAE Vegetables Growing Calendar ........................................................ 5 Measurement and Conversions ............................................................... 8 Winds in UAE ....................................................................................................17 Greenhouse Introduction ..........................................................................22 Vegetables A to Z ...........................................................................................23 Nursery management in vegetable crops By: Rajinder Kumar Dhall and J.S. Hundal.......................................................................................................25 Raised Bed Gardening .................................................................................26 Hydroponic production ...............................................................................29 Shade Tolerant Vegetables (and Fruits)............................................39 A veggie for all seasons..............................................................................40 Cool Season Vegetables ................
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...4 March: City of God – Utopian Reader – include a little bit on it – 22 volumes in all. Christianity – Augustine – classicly trained greek scholar. City in north Africa. Story like apostle Paul – orginially a person who persecuted Christians – north African wealth family from – found enlightenment in Christianity. Once he joined became one of the early scholars trained in greek – regulized Christian theology. Influence on western world – top four or five who influenced. Confessions and City of God his writings…look up! What’s the purpose of improving human society – complex – why do it? Can human society be made better? Why bother, what is the point, justification? Takes effort, misery involved, change, unknowns, takes energy, takes risks. HAPPINESS – justification for improving society. What do you have to have to be happy? What is happiness – PHI 101 – happiness according to whom? Lack of misery; literally the elimination of misery. Secondly, food – gives pleasure – Happiness is lack of human misery and maximizing /pleasure and happiness. Bliss 24/7 – hedonism Epicureanism – eliminating misery and maximizing happiness. The justification of utopianism = why did plato want the republic? Justisifcation for improving human society among the Greeks? Poor always poor, always unhappy, death claims everyone - it is rational to maximize pleasure and eliminate misery. Do eternally accouding to plato. Opinions – 1. Relativism is a retreat in the 20th century. Can’t...
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...wishes to quote brief passages in connection with a review written for inclusion in a magazine, newspaper or broadcast. Published in the United States by E. P. Dutton, Inc., 2 Park Avenue, New York, N.Y. 10016 Library of Congress Catalog Card Number: 79-53323 ISBN: 0-525-48039-0 Published simultaneously in Canada by Fitzhenry & Whiteside Limited, Toronto 10 9 8 7 6 5 4 3 2 1 First Edition Vito Acconci: "Notebook: On Activity and Performance." Reprinted from Art and Artists 6, no. 2 (May l97l), pp. 68-69, by permission of Art and Artists and the author. Russell Baker: "Observer: Seated One Day At the Cello." Reprinted from The New York Times, May 14, 1967, p. lOE, by permission of The New York Times. Copyright @ 1967 by The New York Times Company. David Bourdon: "An Eccentric Body of Art." Reprinted from Saturday Review of the Arts 1, no. 2 (February 3, 1973), pp. 30-32, by permission of Saturday Review of the Arts and the author. Cee S. Brown: "Performance Art: A New Form of Theatre, Not a New Concept in Art." Copyright @ 1983 by Cee S. Brown. Printed by permission of the author. Chris...
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...1 of 83 file:///D:/000004/Buy__ology.html 08/08/2009 10:45 2 of 83 file:///D:/000004/Buy__ology.html CONTENTS TITLE PAGE FOREWORD BY PACO UNDERHILL INTRODUCTION 1: A RUSH OF BLOOD TO THE HEAD The Largest Neuromarketing Study Ever Conducted 2: THIS MUST BE THE PLACE Product Placement, American Idol , and Ford’s Multimillion-Dollar Mistake 3: I’LL HAVE WHAT SHE’S HAVING Mirror Neurons at Work 4: I CAN’T SEE CLEARLY NOW Subliminal Messaging, Alive and Well 5: DO YOU BELIEVE IN MAGIC? Ritual, Superstition, and Why We Buy 6: I SAY A LITTLE PRAYER Faith, Religion, and Brands 7: WHY DID I CHOOSE YOU? The Power of Somatic Markers 8: A SENSE OF WONDER Selling to Our Senses 9: AND THE ANSWER IS… Neuromarketing and Predicting the Future 10: LET’S SPEND THE NIGHT TOGETHER Sex in Advertising 11: CONCLUSION Brand New Day APPENDIX ACKNOWLEDGMENTS NOTES BIBLIOGRAPHY ABOUT THE AUTHOR COPYRIGHT FOREWORD PACO UNDERHILL It was a brisk September night. I was unprepared for the weather that day, wearing only a tan cashmere sweater underneath my sports jacket. I was still cold from the walk from my hotel to the pier as I boarded the crowded cruise ship on which I was going to meet Martin Lindstrom for the first time. He had spoken that day at a food service conference held by the Gottlieb Duttweiler Institute, the venerable Swiss think tank, and David Bosshart, the conference organizer, was eager for us to meet. I had never heard of Martin ...
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...1 of 83 file:///D:/000004/Buy__ology.html 08/08/2009 10:45 2 of 83 file:///D:/000004/Buy__ology.html CONTENTS TITLE PAGE FOREWORD BY PACO UNDERHILL INTRODUCTION 1: A RUSH OF BLOOD TO THE HEAD The Largest Neuromarketing Study Ever Conducted 2: THIS MUST BE THE PLACE Product Placement, American Idol , and Ford’s Multimillion-Dollar Mistake 3: I’LL HAVE WHAT SHE’S HAVING Mirror Neurons at Work 4: I CAN’T SEE CLEARLY NOW Subliminal Messaging, Alive and Well 5: DO YOU BELIEVE IN MAGIC? Ritual, Superstition, and Why We Buy 6: I SAY A LITTLE PRAYER Faith, Religion, and Brands 7: WHY DID I CHOOSE YOU? The Power of Somatic Markers 8: A SENSE OF WONDER Selling to Our Senses 9: AND THE ANSWER IS… Neuromarketing and Predicting the Future 10: LET’S SPEND THE NIGHT TOGETHER Sex in Advertising 11: CONCLUSION Brand New Day APPENDIX ACKNOWLEDGMENTS NOTES BIBLIOGRAPHY ABOUT THE AUTHOR COPYRIGHT FOREWORD PACO UNDERHILL It was a brisk September night. I was unprepared for the weather that day, wearing only a tan cashmere sweater underneath my sports jacket. I was still cold from the walk from my hotel to the pier as I boarded the crowded cruise ship on which I was going to meet Martin Lindstrom for the first time. He had spoken that day at a food service conference held by the Gottlieb Duttweiler Institute, the venerable Swiss think tank, and David Bosshart, the conference organizer, was eager for us to meet. I had never heard of Martin ...
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...10000 quiz questions and answers www.cartiaz.ro 10000 general knowledge questions and answers 10000 general knowledge questions and answers www.cartiaz.ro No Questions Quiz 1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 Carl and the Passions changed band name to what How many rings on the Olympic flag What colour is vermilion a shade of King Zog ruled which country What colour is Spock's blood Where in your body is your patella Where can you find London bridge today What spirit is mixed with ginger beer in a Moscow mule Who was the first man in space What would you do with a Yashmak Who betrayed Jesus to the Romans Which animal lays eggs On television what was Flipper Who's band was The Quarrymen Which was the most successful Grand National horse Who starred as the Six Million Dollar Man In the song Waltzing Matilda - What is a Jumbuck Who was Dan Dare's greatest enemy in the Eagle What is Dick Grayson better known as What was given on the fourth day of Christmas What was Skippy ( on TV ) What does a funambulist do What is the name of Dennis the Menace's dog What are bactrians and dromedaries Who played The Fugitive Who was the King of Swing Who was the first man to fly across the channel Who starred as Rocky Balboa In which war was the charge of the Light Brigade Who invented the television Who would use a mashie niblick In the song who killed Cock Robin What do deciduous...
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...Chapter One A SQUAT grey building of only thirty-four stories. Over the main entrance the words, CENTRAL LONDON HATCHERY AND CONDITIONING CENTRE, and, in a shield, the World State's motto, COMMUNITY, IDENTITY, STABILITY. The enormous room on the ground floor faced towards the north. Cold for all the summer beyond the panes, for all the tropical heat of the room itself, a harsh thin light glared through the windows, hungrily seeking some draped lay figure, some pallid shape of academic gooseflesh, but finding only the glass and nickel and bleakly shining porcelain of a laboratory. Wintriness responded to wintriness. The overalls of the workers were white, their hands gloved with a pale corpse-coloured rubber. The light was frozen, dead, a ghost. Only from the yellow barrels of the microscopes did it borrow a certain rich and living substance, lying along the polished tubes like butter, streak after luscious streak in long recession down the work tables. "And this," said the Director opening the door, "is the Fertilizing Room." Bent over their instruments, three hundred Fertilizers were plunged, as the Director of Hatcheries and Conditioning entered the room, in the scarcely breathing silence, the absent-minded, soliloquizing hum or whistle, of absorbed concentration. A troop of newly arrived students, very young, pink and callow, followed nervously, rather abjectly, at the Director's heels. Each of them carried a notebook, in which, whenever the great man spoke, he desperately...
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...THE DIARY OF A YOUNG GIRL : THE DEFINITIVE EDITION Anne Frank Edited by Otto H. Frank and Mirjam Pressler Translated by Susan Massotty -- : -BOOK FLAP Anne Frank's The Diary of a Young Girl is among the most enduring documents of the twentieth century. Since its publication in 1947, it has been read by tens of millions of people all over the world. It remains a beloved and deeply admired testament to the indestructable nature of the human spirit. Restore in this Definitive Edition are diary entries that had been omitted from the original edition. These passages, which constitute 30 percent more material, reinforce the fact that Anne was first and foremost a teenage girl, not a remote and flawless symbol. She fretted about, and tried to copie with, her own emerging sexuality. Like many young girls, she often found herself in disagreement with her mother. And like any teenager, she veered between the carefree nature of a child and the full-fledged sorrow of an adult. Anne emerges more human, more vulnerable, and more vital than ever. Anne Frank and her family, fleeing the horrors of Nazi occupation, hid in the back of an Amsterdam warehouse for two years. She was thirteen when the family went into the Secret Annex, and in these pages she grows to be a young woman and a wise observer of human nature as well. With unusual insight, she reveals the relations between eight people living under extraordinary conditions, facing hunger, the ever-present threat of discovery and death, complete...
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...Gabriel Garcia Marquez One Hundred Years of Solitude Chapter 1 MANY YEARS LATER as he faced the firing squad, Colonel Aureliano Buendía was to remember that distant afternoon when his father took him to discover ice. At that time Macondo was a village of twenty adobe houses, built on the bank of a river of clear water that ran along a bed of polished stones, which were white and enormous, like prehistoric eggs. The world was so recent that many things lacked names, and in order to indicate them it was necessary to point. Every year during the month of March a family of ragged gypsies would set up their tents near the village, and with a great uproar of pipes and kettledrums they would display new inventions. First they brought the magnet. A heavy gypsy with an untamed beard and sparrow hands, who introduced himself as Melquíades, put on a bold public demonstration of what he himself called the eighth wonder of the learned al-chemists of Macedonia. He went from house to house dragging two metal ingots and everybody was amazed to see pots, pans, tongs, and braziers tumble down from their places and beams creak from the desperation of nails and screws trying to emerge, and even objects that had been lost for a long time appeared from where they had been searched for most and went dragging along in turbulent confusion behind Melquíades’ magical irons. “Things have a life of their own,” the gypsy proclaimed with a harsh accent. “It’s simply a matter of waking up their souls.” José...
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...NORTH AND SOUTH NORTH AND SOUTH by ELIZABETH GASKELL 1 ELIZABETH GASKELL 2 NORTH AND SOUTH First published in serial form in Household Words in 1854-1855 and in volume form in 1855. Republished 2012 by 27 Northen Grove Manchester M20 2NL www.malcsbooks.com 3 ELIZABETH GASKELL 4 NORTH AND SOUTH VOLUME I On its appearance in 'Household Words,' this tale was obliged to conform to the conditions imposed by the requirements of a weekly publication, and likewise to confine itself within certain advertised limits, in order that faith might be kept with the public. Although these conditions were made as light as they well could be, the author found it impossible to develope the story in the manner originally intended, and, more especially, was compelled to hurry on events with an improbable rapidity towards the close. In some degree to remedy this obvious defect, various short passages have been inserted, and several new chapters added. With this brief explanation, the tale is commended to the kindness of the reader; 'Beseking hym lowly, of mercy and pite, Of its rude makyng to have compassion.' ____ 5 ELIZABETH GASKELL 6 NORTH AND SOUTH CHAPTER I 'HASTE TO THE WEDDING' 'Wooed and married and a'.' dith!' said Margaret, gently, 'Edith!' But, as Margaret half suspected, Edith had fallen asleep. She lay curled up on the sofa in the back drawing-room in Harley Street, looking very lovely in her white muslin and blue ribbons. If Titania...
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...Prologue Florence, 1283 The poet stood next to the bridge and watched as the young woman approached. The world ground to a near standstill as he remarked her wide, dark eyes and elegantly curled brown hair. At first he didn’t recognize her. She was breathtakingly beautiful, her movements sure and graceful. Yet there was something about her face and figure that reminded him of the girl he’d fallen in love with long ago. They’d gone their separate ways, and he had always mourned her, his angel, his muse, his beloved Beatrice. Without her, his life had been lonely and small. Now his blessedness appeared. As she approached him with her companions, he bowed his head and body in a chivalrous salute. He had no expectation that his presence would be acknowledged. She was both perfect and untouchable, a browneyed angel dressed in resplendent white, while he was older, world-weary and wanting. She had almost passed him when his downcast eyes caught sight of one of her slippers — a slipper that hesitated just in front of him. His heart beat a furious tattoo as he waited, breathless. A soft and gentle voice broke into his remembrances as she spoke to him kindly. His startled eyes flew to hers. For years and years he’d longed for this moment, dreamed of it even, but never had he imagined encountering her in such a serendipitous fashion. And never had he dared hope he would be greeted so sweetly. Caught off balance, he mumbled his pleasantries and allowed himself the indulgence of a smile...
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