...Associate Level Material Ratio Analysis Form Use the table on the next page to complete the Week Eight assignment. In this assignment, you will review the textbook to find the definitions for each ratio. Use the financial statements for Drs. Smith and Brown, located on the student website, to perform the calculations and complete the form. Review the following example on how to perform the inventory turnover calculation, which shows you how to complete the table. • Two different methods can determine the inventory turnover ratio. o Cost of goods sold—operating revenue of a hospital—divided by ending inventory o Total revenues plus net nonoperating gains divided by ending inventory This example uses the first method to perform the calculation. Because a hospital provides a service, we would find the number that reflects services provided. Total operating revenue reflects money that is earned for providing services. Locate the Statement of Net Income on the student website. Find the total operating revenue. This is $180,000. Then, locate the ending inventory number. To find the ending Inventory, use the Balance Sheet on the student website. The ending inventory number is 5000. Cost of goods sold—operating revenue: 180,000 divided by ending inventory of 5000; 180,000/5000 = 36 • Place this information in the table. You will do the same with the rest of the ratios. Take the result of your calculations and place in the grid, as in the...
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...This text was adapted by The Saylor Foundation under a Creative Commons Attribution-NonCommercial-ShareAlike 3.0 License without attribution as requested by the work’s original creator or licensee. Saylor URL: http://www.saylor.org/books Saylor.org 1 Preface Writing is often a challenge. If you were ever challenged to express yourself via the written word, this book is for you. Writing for Success is a text that provides instruction in steps, builds writing, reading, and critical thinking, and combines comprehensive grammar review with an introduction to paragraph writing and composition. Beginning with the sentence and its essential elements, this book addresses each concept with clear, concise, and effective examples that are immediately reinforced with exercises and opportunities to demonstrate learning. Each chapter allows students to demonstrate mastery of the principles of quality writing. With its incremental approach, this book can address a range of writing levels and abilities, helping each student prepare for the next writing or university course. Constant reinforcement is provided through examples and exercises, and the text involves students in the learning process through reading, problem solving, practicing, listening, and experiencing the writing process. Each chapter also has integrated examples that unify the discussion and form a common, easy-tounderstand basis for discussion and exploration. This will put students at ease and allow for greater...
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...ACCT504 Week 1 Objectives (JAN15) 1 of 2 https://devry.equella.ecollege.com/file/c3a70b64-5599-41cb-be31-a270... Print Given an annual report, the student should be able to read, understand, analyze, and explain a A company’s Balance Sheet to other decision makers and use the knowledge and skills to make business decisions. Key Concepts Understand the environment of financial reporting in the United States and explain the importance of generally accepted accounting principles. Explain the meaning and purpose of a balance sheet and the items that appear in the balance sheet. Determine the interrelationship among the basic financial statements. Analyze the relationship between certain items in the balance sheet and the income statement with the help of ratio analysis. Evaluate the way that different assets, liabilities, and stockholders' equity items are presented in a balance sheet. Given an annual report, the student should be able to read, understand, analyze, and explain a B company’s Income Statement to other decision makers and use the knowledge and skills to make business decisions. Key Concepts Explain the meaning and purpose of an income statement and the items that appear in the income statement. Determine the interrelationship among the basic financial statements. Analyze the relationship between certain items in the balance sheet and the income statement with the help of ratio analysis. Evaluate the way that different revenues, expenses...
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...the University of Waikato. I hope you make the most of your time here and the opportunities that will present themselves during the course of your study. You have come to an excellent university that is ranked top in 10 subjects under the Government’s Performance Based Research Fund. We are also internationally connected; we have research connections and student exchanges with some of the world’s top universities. I urge you to consider taking part in these while you are with us. Here at the University of Waikato, you will be taught by lecturers who are leaders in their fields of research and who win national teaching awards. We are proud of our academic quality and the fact that we turn out sought-after graduates who go on to take up important roles in all parts of the world. You will already have noticed our beautiful campus which is set in 68 hectares of gardens, green space and lakes. At the heart of it all is the new Student Centre, which was completed in 2011. With its accessible areas, Library services and multitude of facilities, it is a place for students to study or just gather together and we are very proud of this building. In 2011 we celebrated 10 years of another important building, the Gallagher Academy of Performing Arts. This world-class facility was the vision of a group of driven Waikato people. It quickly became a focal point in the campus and continues to be an important venue for the performing arts community. I encourage you to experience all our facilities...
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...Interest Payable Interest Receivable Interest Revenue Inventory Classification A Current Liability Current Asset Plant Asset—Contra Plant Asset—Contra Operating Expense Current Asset—Contra Operating Expense Financial Statement Balance Sheet Balance Sheet Balance Sheet Balance Sheet Income Statement Balance Sheet Income Statement Income Statement Balance Sheet Balance Sheet Normal Balance Credit Debit Credit Credit Debit Credit Debit Debit Credit Debit Debit Credit Debit Debit Debit Debit Debit Credit Debit Credit Debit Debit Credit Debit (1) Debit Credit Debit Debit Credit Debit Credit Debit B Operating Expense Long-Term Liability Plant Asset C Current Asset Stockholders' Equity Intangible Asset Cost of Goods Sold Balance Sheet Balance Sheet Balance Sheet Income Statement Balance Sheet Income Statement Balance Sheet Income Statement Retained Earnings Statement Balance Sheet Balance Sheet D Current Asset/Long-Term Investment Operating Expense Long-Term Liability—Contra Other Income Temporary account closed to Retained Earnings Current Liability E Plant Asset F Operating Expense Income Statement Income Statement Balance Sheet Not Applicable Income Statement Balance Sheet Income Statement Income Statement Balance Sheet Balance Sheet Income Statement Balance...
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...Auditing Cases instructor resource Manual f our th e d itio n Mark S. Beasley Frank A. Buckless Steven M. Glover Douglas F. Prawitt do not coPy or redistribute Prentice hall Upper Saddle River, New Jersey ta b l e s e ct ion o f co n t e n t s 1 2 client acceptance . . . . . . . . . . . . . . . . . . . . . . . . . . . S o l u tionS inc lu de d in t h iS Section 1.1 Ocean Manufacturing, Inc. 3 The New Client Acceptance Decision s e ct ion Understanding the Client’s Business and assessing risk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 S o l u tionS inc lu de d in t h iS Section 2.1 Your1040Return.com Evaluating eBusiness Revenue Recognition, Information Privacy, and Electronic Evidence Issues . . . . . . . . . . . . . . . . . . . . . . . . . . 25 2.2 2.3 2.4 Dell Computer Corporation Evaluation of Client Business Risk Flash Technologies, Inc. Asher Farms Inc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 Risk Analysis and Resolution of Client Issues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 Understanding of Client’s Business Environment s e ct ion 3 Professional and ethical issues . . . . . . . . . . . . . . . . . . . . . . . 59 S o l u tio nS inc lu de d in t h iS Section 3.1 3.2 3.3 3.4 3.5 A Day in the Life of Brent Dorsey Staff Auditor Professional Pressures Nathan Johnson’s Rental Car Reimbursement Solving Ethical Dilemmas–Should...
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...widely used by Air Force military and civilian members, professional military school educators and students, and civilian corporations around the United States. As United States Air Force employees, it is important we communicate clearly and effectively to carry out our mission. This handbook together with AFMAN 33-326, Preparing Official Communications, will provide the necessary information to ensure clear communications— written or spoken. The use of the name or mark of any specific manufacturer, commercial product, commodity, or service in this publication does not imply endorsement by the Air Force To all you enthusiastic users worldwide, keep up the good fight! SUMMARY OF REVISIONS This revision improved organization; rearranged layout; updated quotes, art and word lists; and added material on preparing to write and speak, writing with focus, communicating to persuade, research, meetings, briefings and listening; updated information on electronic communication and e-mail, and added information on Air Force writing products such as awards, decorations and performance reports. Supersedes AFH 33-337, 30 June 1997. OPR: ACSC/DEOP (Mrs. Sharon McBride) Certified by: ACSC/DEO (Lt Col Bart Kessler) Pages: 378 /Distribution F Acknowledgements The Tongue and Quill has been a valued Air Force...
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...for this interest is found in the statement by former Secretary of the Treasury and Economic Advisor to the President, Lawrence Summers. He noted that the single-most important innovation shaping our capital markets was the idea of generally accepted accounting principles (GAAP). We agree with Mr. Summers. Relevant and reliable financial information is a necessity for viable capital markets. Without it, our markets would be chaotic, and our standard of living would decrease. This textbook is the market leader in providing the tools needed to understand what GAAP is and how it is applied in practice. Mastery of this material will be invaluable to you in whatever field you select. Through many editions, this textbook has continued to reflect the constant changes taking place in the GAAP environment. This edition continues this tradition, which has become even more significant as the financial reporting environment is exploding with major change. Here are three areas of major importance that are now incorporated extensively into this edition of the text. A New Way of Looking at Generally Accepted Principles (GAAP) Learning GAAP used to be a daunting task, as it is comprised of many standards that vary in form, completeness, and structure. Fortunately, the profession has recently developed the Financial Accounting Standards Board Codification (often referred to as the Codification). This Codification provides in one place all the GAAP related to a given topic. This textbook is...
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...need hands-on experience. Typically they are under pressure to finish quickly with a certificate or degree and get to work. They need to get actual practice in the process of designing and developing databases that they can apply in their future employment. They need to create tables, enter data, and run SQL queries. This book is designed for them. Hands on Database: an Introduction to Database Design and Development focuses on the process of creating a database. It guides the student through the initial conception of the database. It covers gathering of requirements and business rules, the logical and physical design and the testing of the database. It does this through a continuous narrative that follows a student, Sharon, as she designs and constructs a database to track the tutoring program at her school. It shows some of her missteps as well as her successes. Students get hands-on experience by doing practices and developing scenarios that parallel the narrative. After completing this book students will have a good sense of what is involved in developing and creating a database. Below is a list of the book outcomes. A student who has completed this book will be able to give a general definition of a relational database to identify a variety of ways to gather database requirements to define business rules for a database to create an Entity design for a database 2 Hands ON Database to normalize a design up to third normal form to develop a database in...
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...C This page intentionally left blank SEVENTH EDITION PROBLEM SOLVING AND PROGRAM DESIGN in C Jeri R. Hanly, University of Wyoming Elliot B. Koffman, Temple University Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montreal Toronto Delhi Mexico City Sao Paulo Sydney Hong Kong Seoul Singapore Taipei Tokyo Editorial Director, ECS: Marcia Horton Editor-in-Chief: Michael Hirsch Senior Project Manager: Carole Snyder Director of Marketing: Patrice Jones Marketing Manager: Yezan Alayan Senior Marketing Coordinator: Kathryn Ferranti Director of Production: Vince O’Brien Managing Editor: Jeff Holcomb Associate Managing Editor: Robert Engelhardt Production Manager: Pat Brown Creative Director: Jayne Conte Designer: Suzanne Behnke Media Editor: Daniel Sandin Media Project Manager: John Cassar Cover Image: (c) michael Holcomb/Shutterstock.com Full-Service Project Management: Mohinder Singh/ Aptara®, Inc. Composition: Aptara®, Inc. Printer/Binder: Edwards Brothers Cover Printer: Lehigh-Phoenix Credits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook appear on appropriate page within text. Photo Credits: Page 4: Fig. 0.1: akg-images/Paul Almasy/Newscom. Page 11: Fig. 0.4: © 2008 IEEE/Journal of Microelectromechanical Systems (2006). Page 15: Fig. 1.1: Intel Corporation Pressroom Photo Archives. Page 16: Fig...
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...Data 438 Transient Data 438 Periodic Data 439 Other Data VVarehouse Changes 440 The Reconciled Data Layer 441 Characteristics of Data after ETL 441 The ETL Process 442 Extract 442 Cleanse 444 Load and Index 446 Data Transformation 447 Data Transformation Functions 448 Record-Level Functions 448 Field-Level Functions 449 More Complex Transformations 451 Tools to Support Data Reconciliation 451 Data Quality Tools 451 Data Conversion Tools 452 Data Cleansing Tools 452 Selecting Tools 452 The Derived Data Layer 452 Characteristics of Derived Data 452 The Star Schema 453 Fact Tables and Dimension Tables 453 Example Star Schema 454 Surrogate Key 455 Grain of Fact Table 456 Duration of the Database 456 Size of the Fact Table 457 Modeling Date and Time 458 Variations of the Star Schema 458 Multiple Fact Tables 458 Factless Fact Tables 459 Normalizing Dimension Tables 460 Multivalued Dimensions 461 Hierarchies 461 Slowly Changing Dimensions 464 The User Interface 465 Role of Metadata 466 Querying Tools 466 Online Analytical Processing (OLAP) Tools Slicing a Cube 468 Drill-Down 468 Data Mining Tools 469 Data Mining Techniques 469 Data Mining Applications 469 Data Visualization 470 467 437 xvii 430...
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...*IS1347* //integrafs1/cengage/3-Pagination/Cengage_US/Business_and_Economics/FFM13e/3B2/brigham_endpaper.3d, 11/16/11, 17:35, page: 1 FREQUENTLY USED SYMBOLS/ABBREVIATIONS ACP Average collection period ADR American depository receipt AFN Additional funds needed AMT Alternative minimum tax APR b Annual percentage rate Beta coefficient, a measure of an asset’s riskiness bL Levered beta bU Unlevered beta BEP BVPS CAPEX CAPM CCC Basic earning power Book value per share Capital expenditures Capital Asset Pricing Model Cash conversion cycle CF Cash flow; CFt is the cash flow in Period t CR Conversion ratio CV Coefficient of variation Dp Dividend of preferred stock Dt Dividend in Period t DCF Discounted cash flow D/E Debt-to-equity ratio DEP Depreciation D1/P0 DPS DRIP Expected dividend yield Dividends per share Dividend reinvestment plan DRP Default risk premium DSO Days sales outstanding e Approximately equal to 2.7183 EAA Equivalent annual annuity EAR Effective annual rate, EFF% EBIT EBITDA EPS EVA F Earnings before interest and taxes; operating income Earnings before interest, taxes, depreciation, and amortization Earnings per share Economic value added (1) Fixed operating costs (2) Flotation cost FCF Free cash flow FVN Future value for Year N FVAN g GAAP HVN I IFRS IPER I/YR INT IP IPO IRR LIBOR ...
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...Production Project Manager: Renata Butera Creative Art Director: Jayne Conte Cover Designer: Suzanne Behnke Cover Art: Kheng Guan Toh/Fotolia, Inc Media Editor: Denise Vaughn Media Project Manager: Lisa Rinaldi Full-Service Project Management: Chitra Sundarajan/Integra Software Services Pvt. Ltd. Printer/Binder: Edwards Brothers Cover Printer: Lehigh-Phoenix Color/Hagerstown Text Font: Palatino Microsoft® and Windows® are registered trademarks of the Microsoft Corporation in the U.S.A. and other countries. Screen shots and icons reprinted with permission from the Microsoft Corporation. This book is not sponsored or endorsed by or affiliated with the Microsoft Corporation. Copyright © 2012 Pearson Education, Inc., publishing as Prentice Hall, One Lake Street, Upper Saddle River, New Jersey 07458. All rights reserved. Manufactured in the United States of America. This publication is protected by Copyright, and permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying, recording, or likewise. To obtain permission(s) to...
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...This page intentionally left blank Te n t h E d i t i o n MODERN DATABASE MANAGEMENT Editorial Director: Sally Yagan Editor in Chief: Eric Svendsen Executive Editor: Bob Horan Editorial Project Manager: Kelly Loftus Editorial Assistant: Jason Calcano Director of Marketing: Patrice Lumumba Jones Marketing Manager: Anne Fahlgren Marketing Assistant: Melinda Jensen Senior Managing Editor: Judy Leale Project Manager: Becca Richter Senior Operations Supervisor: Arnold Vila Operations Specialist: Ilene Kahn Senior Art Director: Jayne Conte Cover Designer: Suzanne Behnke Cover Art: Fotolia © vuifah Manager, Visual Research: Karen Sanatar Permissions Project Manager: Shannon Barbe Media Project Manager, Editorial: Denise Vaughn Media Project Manager, Production: Lisa Rinaldi Supplements Editor: Kelly Loftus Full-Service Project Management: PreMediaGlobal Composition: PreMediaGlobal Printer/Binder: Edwards Brothers Cover Printer: Lehigh-Phoenix Color/Hagerstown Text Font: Palatino Credits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook appear on appropriate page within text. Microsoft® and Windows® are registered trademarks of the Microsoft Corporation in the U.S.A. and other countries. Screen shots and icons reprinted with permission from the Microsoft Corporation. This book is not sponsored or endorsed by or affiliated with the Microsoft Corporation. Copyright © 2011, 2009, 2007, 2005, 2002...
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...1 EDUCATIONAL RESEARCH Unit Structure 1.0 Objectives 1.1 Introduction 1.2 Sources Acquiring Knowledge 1.3 Meaning, Steps and Scope of Educational Research 1.4 Scientific Method, aims and characteristics of research as a scientific activity 1.5 Ethical considerations in Educational Research 1.6 Paradigms of Educational research 1.7 Types of Research 1.7.a Fundamental 1.7.b Applied Research 1.7.c. Action Research 1.0 OBJECTIVES : After reading this unit, you will be able to: 1 To explain the concept of Educational Research 2 To describe the scope of Educational Research 3 To state the purpose of Educational Research 4 To explain what is scientific enquiry. 5 To explain importance of theory development. 6 To explain relationship among science, education and educational research. 7 To Identity fundamental research 8 To Identity applied research 9 To Identify action research 10 To Differentiate between fundamental, applied, and action research 11 To Identify different paradigms of research 2 1.1 INTRODUCTION : Research purifies human life. It improves its quality. It is search for knowledge. If shows how to Solve any problem scientifically. It is a careful enquiry through search for any kind of Knowledge. It is a journey from known to unknown. It is a systematic effort to gain new knowledge in any kind of discipline. When it Seeks a solution of any educational problem it leads to educational...
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