...Foundation in Business Accounting Publication: Cheltenham Peer Reviewed? Yes by Stanley Thornes What words did you use to find this article? Foundations of Business Accounting What type of article is this (research, summary, reflection, essay, etc.)? summary Did this article include an abstract? yes Summarize the article (75 to 100 words) The summary of the article includes that there are many introductory accounting textbooks that a few things could be useful. The author of this book includes things that will appeal to students who are taking their first accounting course. This book is very well put together with its interpretation of accounting information and procedures, study questions and answers. Source 2 Author: Roy Dodge Date: 1994 Title: Foundations of Business Accounting Publication: Chapman & Hall, London Peer Reviewed? No What words did you use to find this article? Foundations of Business Accounting What type of article is this (research, summary, reflection, essay, etc.)? summary Did this article include an abstract? yes Summarize the article (75 to 100 words) This article explains what will be included in each chapter of the text. It will include objectives, activities, a summary, work sheets, practice questions and answer sheet. A student will find that it will help with their concentration and helps with keeping them interested. The text will benefit all audit students, beginning and intermediate students in accounting. Source 3 ...
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...Culverhouse College of Commerce: AC210 Spring 2014 Course number and title: AC 210 Introduction to Accounting. Course description: Introduction to accounting and financial reporting concepts and the use of accounting information in financial and managerial decisions. Credit hours: Four hours, including a one-hour required lab. Prerequisites: EC 110. Instructor & Course Coordinator: Lisa McKinney Office address: 364 Alston E-mail address: lmckinne@cba.ua.edu Phone number: 348-6679 Office hours: TR 10:50am - 12:30pm. Other times by appointment. Instructor: Amanda Beck Office address: 325 Bigood E-mail address: aebeck@cba.ua.edu Phone number: 348-0149 Office hours: R 9:30am – 11:00am. Other times by appointment. Instructor: Xianjing (Jasmine) Bordere Office address: 325 Bidgood E-mail address: xbordere@cba.ua.edu Phone number: 348-0149 Office hours: T 9:15am – 11:00am. Other times by appointment. Instructor: Ben Commerford Office address: 329 Bidgood E-mail address: bpcommerford@cba.ua.edu Phone number: 348-0150 Office hours: MW 3:30pm – 4:45pm. Other times by appointment. Instructor: Don Minyard Office address: 365 Alston E-mail address: dminyard@cba.ua.edu Phone number: 348-2911 Office hours: TR 12:45pm - 1:30pm and T 4:00pm – 5:30pm. Other times by appointment. Instructor: Kyle Peel Office address: 325 Bidgood E-mail address: rkpeel@cba.ua.edu Phone number: 348-0149 Office hours: TR 7:00am – 8:00am. Other times by appointment. Instructor: ...
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... 1. | Unit Code &Unit Title: | BA106 INTRODUCTORY ACCOUNTING | 2. | Course of Study: | BACHELOR OF ACCOUNTING AND FINANCE, BACHELOR OF ACCOUNTING, BACHELOR OF FINANCE AND INVESTMENTS | 3. | Year of Study: | 1 | 4. | Year and Semester: | JAN 2015 | 5. | Credit Hour & Contact Hours: | 3 credit hours Lecture: 3Tutorial: 3Practical: | 6. | Lecturer: | SHAKERIN ISMAIL | 7. | Tutor: | SHAKERIN ISMAIL | 8. | Mode of Delivery: | LECTURE, TUTORIAL | 9. | Objective: | This subject would enable the students: 1. To understand and appreciate of the accounting concepts and accounting practice. 2. To prepare the recording process and understand the whole accounting cycle. 3. To possess the technical ability in preparing basic financial statements. | 10. | Learning Outcome: | At the end of the course, students should be able to:Knowledge 1. Distinguish different forms of business and its reporting environment. 2. Explain the accounting principles and the role of accounting reports.Thinking Skills 3. Use accounting equation to analyse the economic effect of a transaction. 4. Use double entry system of accounting to record business transactions.Subject-based Practical Skills 5. Prepare trial balance. 6. Prepare adjusting entries and closing entries. 7. Prepare entry for special journals and subsidiary ledgers. 8. Prepare cash book and petty cash systems. 9. Value the stock using FIFO...
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...Indiana University of Pennsylvania Syllabus for Spring 2013 Distance Education Course ACCT304 Intermediate Accounting Instructor: Geoffrey Tickell, PhD, CPA, Professor Office: 418H Eberly College of Business & Information Technology Phone: 724-357-2753 (Office) E-Mail: Geoffrey.Tickell@iup.edu Office Hours: On-line, or, In my office on Monday & Wednesday 2 to 3pm and Tuesday & Thursday 2 to 4 pm. Class section: 801 Credits: 3 Prerequisite: Grade of C or higher in ACCT202. Required Text: Intermediate Accounting by Kieso, Weygandt, and Warfield, 14th Ed, Wiley. ISBN 978118088296 for the binder version packaged with WileyPlus access code available at the IUP Co-op store. Note that you will also use this text and WileyPlus for ACCT 305. WileyPlus: Learning resources and assessments are located on the WileyPlus website (see www.wileyplus.com). Further instructions as to how to log-in to this site is explained later in this syllabus. As this is an on-line course, it is vital to your success in this course that you make use of the resources on this website from the very first week. D2L: Other learning resources are located on the ACCT 304 Spring 2013 D2L site. These resources include this Syllabus, WileyPLUS instructions, chapter solutions, PowerPoint slides, and other resources. CATALOG DESCRIPTION ACCT304 primarily focuses on financial reporting for asset wealth typically found in business environments. Coverage...
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... |Cass Lai, AB247 | |E-mail addresses |kevin.dow@nottingham.edu.cn | | |cass.lai@nottingham.edu.cn | |Office Hours |Dr. Kevin Dow: Th, 2:00 pm - 4:00 pm, every Thursday until Exams (except December 11 and 25) | | |Cass Lai: Th, 2:00 pm - 4:00 pm | KEY POINTS • This is a Level 3, 10 credit module; • Assessment basis: a one and a half hour Examination (100%); • Keywords: Audit; Governance; Corporate Scandals; Audit Theory and Practice; Accountability; • Pre-requisite module: P12307 Financial Reporting. MODULE AIMS To use a mix of textual and case-based material to examine the role of the audit as a means of ensuring accountability in organisations and society, and hence develop knowledge of the purpose, structure and limitations of the audit process. To critically evaluate the role of related functions within overall governance structures. LEARNING OBJECTIVES AND OUTCOMES Knowledge and understanding This module develops a...
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...Course Hero has millions of student submitted documents similar to the one below including study guides, practice problems, reference materials, practice exams, textbook help and tutor support. Why (a) do you suppose Union Planters purchases investments, rather than simply making loans? Why does it purchase investments that vary in nature both in terms of their maturities and in type (debt versus stock)? 1. They may have excess funds that they havent loaned out yet and instead of having the money just sit there the bank manager may decide that it could earn more revenue by choosing to invest. 2. Depending on the situation the bank manager may also feel that they can make more money by investing the excess funds rather than lending the money out. For example right now interest rates are at an all-time low and they may feel like the return on the interest is not enough compared to investing. 3. The bank manager may feel that these investments will mature and be worth more in the future so they may choose to hold long term to create more revenue. (b) How must Union Planters account for its investments in each of the two categories? 1. Trading securities Balance sheet at fair market value a. Gain/Loss reported as part of income 2. Available-for-Sale Balance sheet at fair market value a. Gain/Loss Comprehensive income/ separate from Stockholders equity until realized 3. Held to-Maturity reported at amortized cost Planters had none (c) In what ways does classifying into investments...
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...Culverhouse College of Commerce: AC210 Fall 2012 Course number and title: AC 210 Introduction to Accounting. Course description: Introduction to accounting and financial reporting concepts and the use of accounting information in financial and managerial decisions. Credit hours: Four hours, including a one-hour required lab. Prerequisites: EC 110. Instructor: Lisa McKinney Office address: 364 Alston Hall E-mail address: lmckinne@cba.ua.edu Phone number: 348-6679 Office hours: MW 9:30am – 11:00am. Other times by appointment. Instructor: Dr. Xiaochuan (Kelly) Huang Office address: 361 Alston Hall E-mail address: xhuang8@cba.ua.edu Phone number: 348-0577 Office hours: TR 1:00pm – 1:45pm & TR 3:30pm – 4:45pm. Other times by appointment. Instructor: Kelsey Brasel Office address: 329 Bidgood Hall E-mail address: krbrasel@crimson.ua.edu Phone number: 348-0150 Office hours: TR 11:00am – 12:15pm. Other times by appointment. Instructor: Amanda Beck Office address: 329 Bidgood Hall E-mail address: aebeck@cba.ua.edu Phone number: 348-0150 Office hours: MW 2:00pm - 3:15pm. Other times by appointment. Required text: Phillips, Libby, and Libby, Fundamentals of Financial Accounting, 3rd edition, 2011, McGraw-Hill Irwin, hardcopy or loose-leaf option. Also, you will need a Pass Code for Connect, the online homework program that accompanies the text. A Pass Code for the online homework is only valid for one semester so you cannot purchase a...
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...SOLUTIONS MANUAL Frank Wood’s Business Accounting 1&2 ELEVENTH EDITION Frank Wood BSc(Econ), FCA and Alan Sangster BA, MSc, CertTESOL, CA ISBN 978-0-273-71824-6 © Pearson Education Limited 2008 Lecturers adopting the main text are permitted to download and photocopy this manual as required. Pearson Education Limited Edinburgh Gate Harlow Essex CM20 2JE England and Associated Companies around the world Visit us on the World Wide Web at www.pearsoned.co.uk Eleventh edition published in 2008 © Pearson Education Limited 2008 The rights of Frank Wood and Alan Sangster to be identified as authors of this Work have been asserted by them in accordance with the Copyright, Designs and Patents Act 1988. All rights reserved. Permission is hereby given for the material in this publication to be reproduced for OHP transparencies and student handouts, without express permission of the Publishers, for educational purposes only. In all other cases, no part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise without either the prior written permission of the Publishers or a licence permitting restricted copying in the United Kingdom issued by the Copyright Licensing Agency Ltd, Saffron House, 6–10 Kirby Street, London ECIN 8TS. ISBN 978-0-273-71824-6 10 11 9 8 7 6 10 09 08 5 Printed in Great Britain 4 3 2 ...
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...Name: Samantha_______________________ Unit 4 Assignment Short Answer (2 @ 5 = 10) 1. List and discuss the three payment-determination bases. Cost base - —A payment system that uses provider cost, as opposed to charges, as the starting point to determine the amount of payment. A cost-payment basis simply means that the underlying method for payment is the provider’s cost. The rules for determining cost are specified in the contract between the payer and the healthcare provider. Fee-schedule -—The actual payment is predetermined and is unrelated to either the provider’s cost or the provider’s actual prices. A fee-schedule basis means that the actual payment is predetermined and is unrelated to either the provider’s cost or the provider’s actual prices Price related -—The provider is paid for services based on some relationship to its total charges or price for the services delivered to the patient. A price-related payment basis means the provider is paid for services based on some relationship to its total charges or price for the services delivered to the patient. 2. List and describe the three categories of net assets. Unrestricted net assets —All net assets (including those that have been restricted by management, the governing board, contractual agreements, or other legal documents) not restricted by donors. Temporarily restricted net assets – These are funds that can be used for a specific purpose only, or funds that may be released for...
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...Unit: BO1COAC216 Cost Accounting Program: Bachelor of Business Trimester 1, 2015 OVERVIEW The unit introduces cost accounting and enables students to explain its roles in efficient resources allocation. Students will be introduced to the traditional and modern approaches to costing for evaluation in decision making and profitability analysis. The role of cost accounting in performance appraisal is examined and investigated by analyzing the various topics presented. Overall, the unit will assist students in an understanding of how learning cost accounting techniques and procedures can better serve the company as a whole. DETAILS Level | Undergraduate | Credit Points | 6 | PRE-REQUISITES OR CO-REQUISITES PREREQUISITE: ACCT105 Business Accounting ATTENDANCE REQUIREMENTS All students are expected to attend scheduled classes – in some units, these classes are identified as a mandatory (pass/fail) component and attendance is compulsory. International students, on a student visa, must maintain a full time study load and meet both attendance and academic progress requirements in each study period (satisfactory attendance for International students is defined as maintaining at least an 80% attendance record) OFFERINGS Trimester 1, 2015 | Sydney/Melbourne | WEBSITE This unit has a website, within the Moodle system, which is available at the start of the trimester. It is important that you visit your Moodle site throughout the trimester. Class and Assessment...
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...study desk) 100 20% Friday, 18 December 2015 Case study 1 (2000 words) 100 40% Friday, 15 January 2016 Case study 2 (2000 words) 100 40% Friday, 05 February 2016 On-line test (due to be completed by Friday 18 December, 2015) Please note, the on-line test relates to 20 multiple choice questions prepared from the main text Millmore et al, 2007, Strategic human resource management: contemporary issues. Prentice Hall. To pass this test, you must have acquired a copy of this textbook. You can acquire a copy of the text by contacting the USQ cooperative bookshop where both your texts (i.e. Milmore and Davilla et al) have been packaged together to reduce the cost. Please see the study desk in week 1 under the heading ‘ON-LINE TEST’. A ‘Guidelines for the On-line Test’ will also be posted in this section. These guidelines will set out which chapters you should study to be able to answer the multiple choice questions. Further details will be posted for completing this test. Case study 1 Description Marks out of Wtg(%) Due date Case study 1 (2000 words) 100 40% Friday, 15 January 2016 (approximately 5 typed pages single spaced) You should write the case study in such a way that you start your answers from line 1. That is, there is no need for large introductions that we see in essays. You should apply the principles you have learned from lecture material/tutorials/readings that are specific to the case study. Case study 1 answers should be written...
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...Paper F3 (INT) Financial accounting The Essential Text British library cataloguinginpublication data A catalogue record for this book is available from the British Library. Published by: Kaplan Publishing UK Unit 2 The Business Centre Molly Millars Lane Wokingham Berkshire RG41 2QZ ISBN 978 1 84710 537 0 © Kaplan Financial Limited, 2008 Printed and bound in Great Britain Acknowledgements We are grateful to the Association of Chartered Certified Accountants and the Chartered Institute of Management Accountants for permission to reproduce past examination questions. The answers have been prepared by Kaplan Publishing. All rights reserved. No part of this publication may be reproduced,stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of Kaplan Publishing. ii KAPLAN PUBLISHING Contents Page Chapter 1 Chapter 2 Chapter 3 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Chapter 8 Chapter 9 Chapter 10 Chapter 11 Chapter 12 Chapter 13 Chapter 14 Chapter 15 Chapter 16 Chapter 17 Chapter 18 Chapter 19 Chapter 20 Introduction to accounting Statement of financial position and income statement Double entry bookkeeping Inventory Sales tax Accruals and prepayments Irrecoverable debts and allowances for receivables Noncurrent assets From trial balance to financial statements Books of prime entry and control accounts...
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...Description Marks out of Wtg(%) Due date On-line test (see study desk) 100 20% Friday, 18 December 2015 Case study 1 (2000 words) 100 40% Friday, 15 January 2016 Case study 2 (2000 words) 100 40% Friday, 05 February 2016 On-line test (due to be completed by Friday 18 December, 2015) Please note, the on-line test relates to 20 multiple choice questions prepared from the main text Millmore et al, 2007, Strategic human resource management: contemporary issues. Prentice Hall. To pass this test, you must have acquired a copy of this textbook. You can acquire a copy of the text by contacting the USQ cooperative bookshop where both your texts (i.e. Milmore and Davilla et al) have been packaged together to reduce the cost. Please see the study desk in week 1 under the heading ‘ON-LINE TEST’. A ‘Guidelines for the On-line Test’ will also be posted in this section. These guidelines will set out which chapters you should study to be able to answer the multiple choice questions. Further details will be posted for completing this test. © University of Southern Queensland MGT8034 Assessment page 2 Case study 1 Description Case study 1 (2000 words) (approximately 5 typed pages single spaced) Marks out of Wtg(%) Due date 100 40% Friday, 15 January 2016 You should write the case study in such a way that you start your answers from line 1. That is, there is no need for large introductions that we see in...
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...FINANCIAL ACCOUNTING Fall 2012 Yvonne Hinson Work: 704-365-4710 Home: 704-765-9782 Cell: 336-407-0161 Email: hinsonyl@wfu.edu Course Description and Requirements The purpose of this course is to introduce you to the concepts, vocabulary and uses of Financial Accounting. As we proceed, we will adopt several different points of view. ← We will take the perspective of preparers of financial information. Preparers include accountants who work for companies that must produce Financial Statements on a regular basis and file them with the various regulatory authorities, such as the Securities and Exchange Commission (SEC). These accountants may include the Chief Financial Officer, who, along with the Chief Executive Officer, is responsible for the Financial Statements. We will learn procedures and rules about how financial events are recognized and disclosed. ← We will take the perspective of independent auditors and regulators, who oversee the financial information that companies disseminate. Independent auditors work for an accounting firm and are hired to audit financial statements before these reports are filed with the SEC. Audit firms include PricewaterhouseCoopers, KPMG, Ernst and Young, and Deloitte and Touche (which collectively are called the “Big 4”) and a host of smaller, regional firms. All firms with stock that is traded on an exchange, such as the New York Stock Exchange, must have their statements audited by an independent audit firm...
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...|[pic] |Course Syllabus | | |Axia College/College of Natural Science | | |HCA/270 Version 3 | | |Finance for the Health Care Professional | Copyright © 2011, 2009, 2007 by University of Phoenix. All rights reserved. Course Description This course is designed as an introduction to the terminology, processes, functions, and financial reports commonly encountered in health care operations. This course introduces the concepts of basic managerial financial functions, such as budgeting, reimbursement methods, and the responsibilities of health care financial management. Policies Faculty and students/learners will be held responsible for understanding and adhering to all policies contained within the following two documents: • University policies: You must be logged into the student website to view this document. • Instructor policies: This document is posted in the Course Materials forum. University policies are subject to change. Be sure to read the policies at the beginning of each class. Policies...
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