Aicpa Principles

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    Comparative Analysis Case: the Coca-Cola Co. & Pepsico., Inc.

    Comparative Analysis Case The Coca-Cola Company and PepsiCo, Inc. Both Coca-Cola Company and PepsiCo, Inc. used a comparative report format, that list the sections one above the other, on the same page, to present their balance sheets. For a measure of both a company’s efficiency and its short-term financial health, the working capital is calculated as: Working Capital = Current Assets – Current Liabilities. At the end of 2007, the Coca-Cola Company has a negative working capital of $1,120

    Words: 644 - Pages: 3

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    Mr Richards

    1.How serious were Stephen Richard’s actions? Why? Stephen Richard's actions in this can be viewed as extremely serious because he used his high position of power in sales to coerce clients into boosting sales earnings by quarter. This led to "overly aggressive accounting practices" to boost their reported earnings. Evidence supported that the managerial use of discretion to greatly influence reported earnings was not only used by Richards', but it had become a company-wide practice. This naturally

    Words: 1139 - Pages: 5

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    Sample Accounting

    recorded into the financial records as soon as the services are performed or goods are delivered, no matter whether the payment is received from the clients or not. If you have “earned” it, you better record it. On the other hand, based on the matching principle, expenses are entered into the financial system to the extent; they are utilised in order to generate the recognised revenue as above. No matter whether the payment has been made or not, if you have “incurred” it, you need to book it. It is slightly

    Words: 476 - Pages: 2

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    Financial Policy and Planning

    FINN4233, Financial Policy and Planning EXAM 2 TAKE-HOME QUESTION This question is due by 2:00PM on Friday , March 26, 2004. No late submissions will be considered for a grade! Students are not allowed to discuss the exam with their classmates, colleagues, friends, internet buddies, etc. prior to the submission!! The submitted answers must be your own work. Show all your work for partial credit. Important: As future financial economists, analysts, captains of industries, etc., you must

    Words: 1985 - Pages: 8

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    Cash Flow Case

    Basic Concepts: 1. Company A: net change in Accounts Receivable: 1729.17 increase net change in Inventory: 568.98 increase net change in Accounts Payable: 124.54 increase In other working capital accounts over the three years, other receivables increased 1427.68; prepaid expense & other assets increased 1588.43. Both current assets and liabilities are increasing, and net income is also increasing, which mean that the sales are increasing and the company is purchasing more inventories

    Words: 1342 - Pages: 6

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    The Post-Issue Operating Performance of Ipo Firms

    International Business Research April, 2008 Post-IPO Operating Performance and Earnings Management Nurwati A. Ahmad-Zaluki Banking and Finance Building, College of Business Universiti Utara Malaysia, 06010 Sintok Kedah, Malaysia Tel: 60-4-928-6451 Abstract E-mail: nurwati@uum.edu.my The present study investigates the operating performance and the existence of earnings management for a sample of 254 Malaysian IPO companies over the period 1990-2000. Using accrual-based measure of operating

    Words: 7044 - Pages: 29

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    Impairment Test

    Case 10-2 Ida’s Impairment Ida Inc. (Ida) is a manufacturing company with operations in the United States and Spain. As a U.S. subsidiary of a U.K. entity, Ida prepares its financial statements in accordance with (1) U.S. GAAP for reporting to its U.S.-based lender and (2) IFRSs in reporting to its parent. U.S. Operations In addition to other assets, Ida owns and operates a commercial building in the United States that is carried at its cost less any accumulated depreciation and any accumulated impairment

    Words: 969 - Pages: 4

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    Criteria

    information disclosure. In countries where shareholders are a major provider of financing, the demand for information made available outside the company becomes greater. D. Inflation – countries with chronic high inflation adopt accounting principles in which traditional historical cost accounting is abandoned in favor of inflation adjusted figures. E. Political and economic ties – through previous colonization, a British style of accounting is used throughout most of the former British

    Words: 3285 - Pages: 14

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    Financial Analysis

    Financial Analysis [Name of the Writer] [Name of the Institution] Profitability and Liquidity Ratios It is important for any company to evaluate its overall profit performance in relation to the resources available. This is usually done by calculating financial ratios relating to the profit performance of the business to overall investments which is usually called as return on investment. The liquidity ratios include current ratio and the acid test ratio. The current ratio shows the short term

    Words: 1013 - Pages: 5

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    Ops Week 5

    AC 201 Principles of Accounting I Name__________ Park University Version A Quiz 6A-Chapter 9 Multiple Choice Questions ( 10 points each ) Select the ONE, BEST Answer 1.|Accounts receivable information for specific customers is important

    Words: 329 - Pages: 2

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