(Call of $1.50 on 120 000 A ordinary shares x $1.50) Jan 31 Cash at bank 165 000 Call 165 000 (Cash received, 110 000 A ordinary shares x $1.50) Feb 5 A Ordinary Shares 30 000 Call 15 000 Forfeited shares liability 15 000 (Forfeiture of 10 000 A ordinary shares called to $3.00, paid to $1.50) Mar 31 Cash at bank 24 500 Share options (expiring 31/12/12) 24 500 (Issue of 35 000 options at $0.70) Dec 31 Cash at bank
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E. AUDIT EVIDENCE 1. 2. 3. 4. 5. 6. The Use of Assertions by Auditor Audit Procedures The Audit of Specific Items Audit Sampling and Other means of Testing Computer-Assisted Audit Techniques Not-for-Profit Organisations The Use of Assertions by Auditor What are substantive procedures? Substantive procedures are tests to obtain audit evidence to detect material misstatements in the financial statements. Substantive procedures generally include analytical procedures and test
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Debt Total Liabilities 8.67 8.67 0.00 0.00 365.05 0.00 373.72 197.21 41.14 238.35 612.07 Mar '11 12 mths Application Of Funds Gross Block Less: Accum. Depreciation Net Block Capital Work in Progress Investments Inventories Sundry Debtors Cash and Bank Balance Total Current Assets Loans and Advances Fixed Deposits Total CA, Loans & Advances Deffered Credit Current Liabilities Provisions Total CL & Provisions Net Current Assets Miscellaneous Expenses Total Assets Contingent Liabilities Book Value (Rs)
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CHAPTER 13 Current Liabilities and Contingencies ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Topics 1. Concept of liabilities; definition and classification of current liabilities. Accounts and notes payable; dividends payable. Short-term obligations expected to be refinanced. Deposits and advance payments. Compensated absences. Collections for third parties. Contingent liabilities (General). Guaranties and warranties. Premiums and awards offered to customers. Self-insurance, litigation, claims
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therefore, includes the assets and liabilities of the investee company in one account. The investor’s balance sheet, therefore, includes the Stockholders’ Equity of the investee company, and, implicitly, its assets and liabilities. In the consolidation process, the balance sheets of the investor and investee company are brought together. Consolidated Stockholders’ Equity will be the same as that which the investor currently reports; only total assets and total liabilities will change. b. If the investor
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|Chapter 16 Test Bank | | | |DISSOLUTION AND LIQUIDATION OF A PARTNERSHIP | |
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by Page Table of Contents Analysis by Page 1 Introduction 2 Property and Equipment 3 Figure 1: Property and Equip Details 3 Intangible Assets 4 Figure 2: Review of Intangible Assets 4 Goodwill 6 Figure 3: Review of Goodwill 6 Liabilities 7 9 Other Capital Ventures 11 Works Cited 12 Introduction The Comcast Corporation is the largest cable and home internet provider in the United States. The company functions as a cable provider and ISP, including telephone services for
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Chapter 1: Introduction to accounting Multiple Choice 1. Which of these is a decision relevant to the accounting function of an entity? a. Whether debts can be repaid b. Finding the most cost effective way to produce goods c. The investment prospects of the entity d. None of the above e. All of the above 2. Under the Framework describes the qualitative characteristic of relevance as: a. information that is of value to users in decision making. b. information that can be classified. c. information
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Dollar Tree Financial Statement Analysis DeVry University 8/19/12 Table of Content Introduction-------------------------------------------------------------------------------------------------------------------3 Question 1--------------------------------------------------------------------------------------------------------------------3 Question 2--------------------------------------------------------------------------------------------------------------------4 Question 3----------
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|Profile: Company Background | | | | | | | |Example Company Inc. (Stock Symbol ***)
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