...Hien Truong Email: cheunghien84@yahoo.com Phone: 0449112609. Address: 9 McIver Place, Kensington, VIC 3031, Australia. Nationality: Vietnamese. Marital status: married. Date of Birth: 05/01/1982. PERSONAL STATEMENT I have over 8 year experience in software development and Java development area. With a solid knowledge on OOP and Java Enterprise development, I can adapt to large scale projects in a shortest time. Also, I usually work with over 100% of my performance. My knowledge and experience can bring more business values to company. KEY SKILLS * Programming languages: Java, C/C++/C#/Objective C. * Script: Javascript, Adobe ActionScript (PureMVC Framework). * Framework: Spring, Hibernate, JPA, PureMVC, Struts, SWING, EJB, JSP/Servlet, Web Services, RESTFUL Web Services, J2EE. * Web application server: IBM Websphere, Tomcat, JBoss. * Operation System: Linux (Ubuntu,Suse, Redhat, CentOS), Windows, MacOS. * Versioning tools: Maven, Subversion, CVS, Microsoft SourceSafe. * DBMS: PostgreSQL, Oracle, MSSQL Server, DB2, MySQL. * Methodology: SCRUM Agile. * IBM FileNet: Installation, application development. * IDE: Eclipse, IntelliJ, MS Visual Studio 2010. * Sharepoint: MS Sharepoint Administrator 2010. EDUCATION * Bachelor of Science, Software Technology, Ho Chi Minh Industrial University, Ho Chi Minh City, Vietnam, 2003. * Bachelor of Arts, Information Management Major, University of Economics HoChiMinh...
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... | | | | |101 | | | |Supplies | |P |2.20 | |P |72,600 | |Budgeted sales (units) | | |60,000 | | |40,000 | |Add: Finished goods inventory - 01/01 | | |20,000 | | |8,000 | |Total goods available for use | | |80,000 | | |48,000 | |Less: Afinished good inventory - 12/31 | |25,000 | | |9,000 | |Budgeted production (units) | | |55,000 | | |39,000 | c. Ilocos Corporation Budgeted Raw Materials Purchases For the Year Ended, December 31,20B | | |Material | | | | |A | | |B | |Budgeted production (units) | | |55,000 | | |39,000 | |x No. of hours per unit | | |2 | | |3 | |Direct labor hours | | |110,000 |...
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...GLOBAL ENVIRONMENT LO2: Understand the nature of the national environment in which businesses operate LO3: Understand the behaviour of organisations in their market environment LO4: Be able to assess the significance of the global factors that shape national business activities Scenario: Understanding the environment within which the business has to operate is very important for running a business unit successfully. The environmental factors influence almost every aspect of business; be it its nature, its location, the price of products, the distribution system, and the personnel policies. Hence, it is important to learn about the various components of the business environment, which consists of the economic aspect, the socio-cultural aspects, the political framework, the legal aspects and the technological aspects. Evaluating the external environmental factors is as crucial as analysing the internal environment to all organisations. Working as an assistant to the Business Development Manager you need to conduct research on various aspects of the business environment. Task 1: understand the nature of the national environment in which businesses operate: INDIVIDUAL REPORT DATED DECEMBER 3, 2012 P4: Explain how economic systems attempt to allocate resources effectively P5: Assess the impact of fiscal and monetary policy on business organisations and their activities P6: Evaluate the impact of competition policy and other regulatory mechanisms on the activities...
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...CHAPTER 19 RELEVANT COSTS FOR DECISION MAKING I. Questions 1. Quantitative factors are those which may more easily be reduced in terms of pesos such as projected costs of materials, labor and overhead. Qualitative factors are those whose measurement in pesos is difficult and imprecise; yet a qualitative factor may be easily given more weight than the measurable cost savings. It can be seen that the accountant’s role in making decisions deals with the quantitative factors. 2. Relevant costs are expected future costs that will differ between alternatives. In view of the definition of relevant costs, historical costs are always irrelevant because they are not future costs. They may be helpful in predicting relevant costs but they are always irrelevant costs per se. 3. The differential costs in any given situation is commonly defined as the change in total cost under each alternative. It is not relevant cost, but it is the algebraic difference between the relevant costs for the alternatives under consideration. 4. Analysis: |Future costs: |Replace |Rebuild | | New Truck |P10,200 | | | Less: Proceeds from | | | | disposal, net | 1,000 | | | ...
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...principle BE 1-5 3. Economic entity assumption BE 1-6 3. Disagree, Matching principle E1-1 Req. 1, Net operating cash flow, Yr. 2, $50,000 Req. 2, Net income, Year 1, $25,000 E1-2 Req. 1, Net income, Year 2, $190,000 E1-3 2. a, d, and g E1-4 3.f E1-5 3. Auditors E1-6 5. Comprehensive income E1-7 8. f E1-8 4. Timeliness E1-9 7. b E1-10 6. The going concern assumption E1-11 2. The periodicity assumption E1-12 1. Disagree, Monetary unit assumption E1-13 4. Agree, Matching principle E1-14 3. g. Matching principle Chapter 2 BE 2-1 4. –180,000, accounts receivable BE 2-2 2. Dr. Salaries expense, $40,000 BE 2-3 Accounts payable balance, $42,000 BE 2-4 2. Dr. Note receivable, $10,000 BE 2-5 1. Dr. Insurance expense, $3,000 BE 2-7 2. Cr. Prepaid advertising, $1,000 BE 2-9 Total operating expenses, $107,000 BE 2-10 Total assets, $91,000 BE 2-11 Cr. Retained earnings, $35,000 BE 2-12 Net income, $143,000 E2-1 6. + $6,000, Prepaid insurance E2-2 3. Dr. Inventory, $90,000 E2-3 Total debits, $471,000 E2-4 2. Cr. Cash, $40,000 E2-5 6. b E2-6 9. I E2-8 5. Dr. Interest expense, $4,000 E2-9 6. Cr. Supplies, $5,250 E2-11 Net income, $101,000; Total liabilities and shareholders’ equity, $711,000 E2-12 Cr. Retained earnings, $177,000 E2-13 Cr. Retained earnings, $66,000 E2-14 Req. 3, Accrued wages, $15,000 E2-15 Req. 1, Nov. 1, Dr. Note receivable, $6,000 E2-16 Adjusted net income, $33,150 E2-17 Net income, $62,000 E2-18 Total...
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...BE 1-3 2. The economic entity assumption BE 1-4 1.The matching principle BE 1-5 3. Disagree, matching principle E1-1 Req. 1, Net operating cash flow, Yr. 2, $50,000 Req. 2, Net income, Year 1, $25,000 E1-2 Req. 1, Net income, Year 2, $190,000 E1-5 3. Auditors E1-6 5. Comprehensive income E1-7 8. f E1-8 4. Timeliness E1-9 7. b E1-10 6. The going concern assumption E1-11 2. The periodicity assumption E1-12 1. Disagree, Monetary unit assumption E1-13 4. Agree, Matching principle E1-14 3. g. Matching principle Chapter 2 BE 2-1 4. –180,000, accounts receivable BE 2-2 2. Dr. Salaries expense, $40,000 BE 2-3 Accounts payable balance, $42,000 BE 2-4 2. Dr. Note receivable, $10,000 BE 2-5 1. Dr. Insurance expense, $3,000 BE 2-7 2. Cr. Prepaid advertising, $1,000 BE 2-9 Total operating expenses, $107,000 BE 2-10 Total assets, $91,000 BE 2-11 Cr. Retained earnings, $35,000 BE 2-12 Net income, $143,000 E2-1 6. + $6,000, Prepaid insurance E2-2 3. Dr. Inventory, $90,000 E2-3 Total debits, $471,000 E2-4 2. Cr. Cash, $40,000 E2-5 6. b E2-6 9. I E2-8 4. Dr. Interest expense, $4,000 E2-9 6. Cr. Supplies, $5,250 E2-11 Net income, $101,000 E2-12 Cr. Retained earnings, $177,000 E2-13 Cr. Retained earnings, $66,000 E2-14 Req. 3, Accrued wages, $15,000 E2-15 Req. 1, Nov. 1, Dr. Note receivable, $6,000 E2-16 Adjusted net income, $33,150 E2-17 Net income, $62,000 E2-19 Total operating expenses, $251,500 Total current assets...
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...OCR Cambridge TECHNICALS Unit 1 Communication and Employment Skills Copyright Notice All material is Copyright ICT Interactive unless otherw ise stated. Each w orksheet can be photocopied w ithin the purchasing institute as long as they remain at the institute w hich made the initial purchase. No f orm of this resource can be transmitted electronically, digitally, mechanically, paper based, or otherw ise outside the purchasing institute w ithout prior permission of the publisher or author. Microsof t Window s, Window s NT, Vista, XP, Seven/Eight, Off ice 2003, Off ice 2007/2010 and/or other Microsof t's products ref erenced are either trademarks or registered trademarks of Microsof t. Macromedia/Adobe and/or other such Adobe products ref erenced are either trademarks or registered trademarks of Adobe. Dis claimer This resource has been created f or educational purposes only. The publisher or author has tried their very best to ensure that the resource pack is accurate and up -to-date. How ever, the publisher or author takes no responsibility if any of the inf or mation content is inaccurate or incorrect that may contradict or mislead in anyw ay at the time w hen the resource w as published. The publisher and author specif ically disclaim any responsibility f or any liability, loss, or risk, personal or otherw ise, w hich is incurred as a consequence, directly or indirectly, of the use and application of any of the contents of this resource. For purposes...
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...ESSEX INTERNATIONAL COLLEGE Programme: Unit Number: Unit Title: Unit Code: Credit Value: QCF Level: BTEC Higher National Diploma (HND) in Business 22 Managing Human Resources F/601/1268 15 4 Writer of the brief: Internal Verifier name: Dr K Hoodless Dr M Rahman Learning outcomes and criteria covered by this assignment: All pass criteria All merit descriptors All distinction descriptors Key dates: Assignment distribution date to learners: Assignment submission date for TASK 1 & 2: Assignment submission date for TASK 3 & 4: Assignment returns date to learners (if applicable): 14 May 2013 21 June 2013 02 August 2013 10 September 2013 Page 1 of 12 BTEC HND in Business/ Managing Human Resources/May 2013 -BLANK PAGE- Page 2 of 12 BTEC HND in Business/ Managing Human Resources/May 2013 Introduction The aims of this assignment are to measure the outcome of students’ learning in terms of knowledge acquired, understanding developed and skills or abilities gained in relation to achieve the learning outcomes. The aim of this unit is to develop an understanding of the theory and practice of human resource management focussing on current human resources practice and the impact of topical issues and legislation. Edexcel Grading Criteria The assignment/portfolio will be assessed according to the following grading criteria: PASS Criteria: LO 1 Understand the different perspectives of human resource management 1.1 Explain Guest’s model of HRM (P1) 1.2 Compare...
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...Inventory errors. Flow assumptions. 10, 11 7 12, 13, 16, 18, 20 4 5, 6, 7 Questions 1, 2, 3, 4, 5, 6, 8, 9 Brief Exercises 1, 3 Exercises 1, 2, 3, 4, 5, 6, 10 Problems 1, 2, 3 Concepts for Analysis 1, 2, 3, 5, 11 2. 3. 4. 5. 2 9, 13, 14, 17 7, 8 2, 3, 4, 5, 10, 11, 12 13, 14, 15, 16, 17, 18, 19, 20, 21, 22 18 4, 5, 6 3 2 1, 4, 5, 6, 7 5, 6, 7, 8 4 6. 7. Inventory accounting changes. Dollar-value LIFO methods. 14, 15, 17, 18, 19 8, 9 7 1, 8, 9, 10, 11 6, 7, 10 8, 9 23, 24, 25, 26 8-1 ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE) Learning Objectives 1. 2. 3. 4. 5. Identify major classifications of inventory. Distinguish between perpetual and periodic inventory systems. Identify the effects of inventory errors on the financial statements. Understand the items to include as inventory cost. Describe and compare the cost flow assumptions used to account for inventories. Explain the significance and use of a LIFO reserve. Understand the effect of LIFO liquidations. Explain the dollar-value LIFO method. Identify the major advantages and disadvantages of LIFO. Understand why companies select given inventory methods. 8, 9 22, 23, 24, 25, 26 1, 8, 9, 10, 11 Brief Exercises 1 2 4 1, 3 5, 6, 7 4, 9, 13, 16, 17, 18, 20 5, 10, 11, 12 1, 2, 3, 4, 5, 6, 7, 8 13, 14, 15, 16, 17, 18, 19, 20, 22 21 1, 2, 3 1, 4, 5, 6, 7 4, 5, 6 Exercises Problems 6. 7. 8. 9. 10. 8-2 ASSIGNMENT CHARACTERISTICS TABLE Level of Difficulty Moderate Moderate Simple Simple...
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...Restaurant and Catering Services A BUSINESS PLAN Presented to: The faculty of Hotel and Restaurant Management In partial fulfillment of the requirement In Bachelor of Science in Hotel and Restaurant Management : Purcia, Eunice Daniel, Katrina Marie Casamis, Kenneth Olino, Kim Christine joy October, 2012 [pic] Company Name Food Art Restaurant and Catering Service Company serves different kind of market. Food Art offers creative, colourful and unusual food options for customers as well as the traditional standbys. The service we offer is quite a change relative to the existing catering market which is stagnant. Food art will inject a new life into the catering market, leveraging our chef culinary skills to develop creative catering options. 1.1 Objectives The objectives for the first three years of operation include: • To create a service based company whose primary goal is to exceed customer’s expectations. • To increase the number of clients served by 20% per year through supervisor service. • To develop sustainable start-up business. • To develop enough cash flow to pay all salaries as well as grow the business. Location [pic] Food Art is located at regalado ave. cor dahlia st. west fairview quezon city 1.2 Mission To create a profitable catering restaurant with an exciting...
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...ESSEX INTERNATIONAL COLLEGE Programme: Unit Number: Unit Title: Unit Code: Credit Value: QCF Level: BTEC Higher National Diploma (HND) in Business 21 Human Resource Management K/601/1264 15 4 Writer of the brief: Internal Verifier name: Mr Alfred Dr Rahman Learning outcomes and criteria covered by this assignment: All pass criteria All merit descriptors All distinction descriptors Key dates: Assignment distribution date to learners: Assignment/Portfolio submission date for TASK 1 & 2: Assignment/Portfolio submission date for TASK 3 & 4: Assignment/Portfolio returns date to learners (if applicable): 14 May 2013 20 June 2013 01 August 2013 10 September 2013 Page 1 of 11 BTEC HND in Business/ Human Resource Management/May 2013 -BLANK PAGE- Page 2 of 11 BTEC HND in Business/ Human Resource Management/May 2013 Introduction Recruiting and retaining staff of the right caliber contributes to the achievement of organisational purposes. Staff must make a valued contribution to the work of the organisation. Eventually they will leave, more often than not because they find alternative employment or retire. Occasionally, however, employment has to be terminated. This unit considers how human resource management deals with these aspects of working. However, the focus of human resource management has moved beyond personnel management towards a more proactive approach that, in addition to the traditional roles associated with staff management, also considers...
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...ACC 560 Week 1 Homework Chapter 1 (E1-5, E1-9, E1-10 and E1-2A) For more course tutorials visit www.tutorialrank.com ACC 560 Week 1 Homework Chapter 1 (E1-5, E1-9, E1-10 and E1-2A) E1-5 E1-5 Gala Company is a manufacturer of laptop computers. Various costs and expenses associated with its operations are as follows. 1. Property taxes on the factory building. 2. Production superintendents’ salaries. 3. Memory boards and chips used in assembling computers. 4. Depreciation on the factory equipment. 5. Salaries for assembly-line quality control inspectors. 6. Sales commissions paid to sell laptop computers. 7. Electrical components used in assembling computers. 8. Wages of workers assembling laptop computers. 9. Soldering materials used on factory assembly lines. 10. Salaries for the night security guards for the factory building. The company intends to classify these costs and expenses into the following categories: (a) Direct materials, (b) Direct labor, (c) Manufacturing overhead, (d) Period costs. List the items (1) through (10). For each item, indicate the cost category to which it belongs. E1-9 E1-9 An incomplete cost of goods manufactured schedule is presented below. Complete the cost of goods manufactured schedule for Hobbit Company. E1-10 E1-10 Manufacturing cost data for Copa Company arc presented below. Case A Case B Case C Direct materials used $ (a) $68,400 $130,000 Direct labor ...
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... | |Assessor’s Name: | | |Assessor’s Signature: | |Date: | | |Date Issued: |3rd February 2014 |Submission Date: |17th March 2014 | |Feedback Date: |In class 17th March 2014 | Final Submission date |12th May 2014 | List of criteria for this Assignment |Unit 9...
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...TABLE (BY TOPIC) Topics Questions Brief Exercises Exercises Problems Concepts for Analysis 1, 2, 3, 5 1. Inventory accounts; 1, 2, 3, 4, determining quantities, 5, 6, 8, 9 costs, and items to be included in inventory; the inventory equation; balance sheet disclosure. 1, 3 1, 2, 3, 4, 5, 6 1, 2, 3 2. Perpetual vs. periodic. 2 9, 13, 17, 20 4, 5, 6 3. Recording of discounts. 10, 11 7, 8 3 4. Inventory errors. 7 4 5, 10, 11, 12 2 5. Flow assumptions. 12, 13, 16, 18, 20 5, 6, 7 9, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22 1, 4, 5, 6, 7 5, 6, 7, 8, 11 6. Inventory accounting changes. 18 7 6, 7, 10 7. Dollar-value LIFO methods. 22, 23, 24, 25, 26 1, 8, 9, 10, 11 8, 9 Copyright © 2013 John Wiley & Sons, Inc. 14, 15, 17, 18, 19 8, 9 Kieso, Intermediate Accounting, 15/e, Solutions Manual 4 (For Instructor Use Only) 8-1 ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE) Learning Objectives Questions Brief Exercises Exercises Problems Concepts for Analysis 1. Identify major classifications of inventory. 1 1 2. Distinguish between perpetual and periodic inventory systems. 3 2 4, 9, 13, 17 4, 5, 6 3. Determine the goods included in inventory and the effects of inventory errors on the financial statements. 4, 5, 6, 7 4 5, 10, 11, 12 2 CA8-3, CA8-5 ...
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........................................................................................................ E6–2. Sales revenue ($3,000 + $9,000 +$4,000) ................................................................. Less: Sales discounts ($9,000 collected from S x 3%) .......................................... Less: Credit card discounts ($3,000 from R x 2%) ................................................ Net sales .................................................................................................................... E6–3. Sales revenue ($5,500 + $400 + $9,000) ................................................................... 1 Less: Sales returns and allowances ( /10 x $9,000 from D) ........................................ 9 Less: Sales discounts ( /10 x $9,000 from D x 3%) ..................................................... Less: Credit card discounts ($400 from C x 2%) ........................................................ • Net sales ...................................................................................................... E6–4. Cost of Transaction July 12 July 15 July 20 July 21 E6–5. Req. 1 Net Sales + 297 + 5,000 – 150 – 1,000 Goods Sold + 175 + 2,500 NE – 600 $2,000 17 $1,983 $16,000 270 60 $15,670 $14,900 900 243 8 $13,749 Gross Profit + 122 + 2,500 – 150 – 400 (Amount saved ÷ Amount paid) = Interest rate for 40 days. (3% ÷ 97%) = 3.09% for 40 days. Interest rate for 40 days x (365 days ÷ 40 days) = Annual interest rate 3.09% x...
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