A GUIDE TO FORENSIC ACCOUNTING INVESTIGATION THOMAS W. GOLDEN, STEVEN L. SKALAK, AND MONA M. CLAYTON JOHN WILEY & SONS, INC. A GUIDE TO FORENSIC ACCOUNTING INVESTIGATION THOMAS W. GOLDEN, STEVEN L. SKALAK, AND MONA M. CLAYTON JOHN WILEY & SONS, INC. This book is printed on acid-free paper. Copyright © 2006 by PricewaterhouseCoopers LLP. PricewaterhouseCoopers refers to the individual member firms of the worldwide PricewaterhouseCoopers organization. All rights reserved. Published
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Qklhokn 1 Accounting Theory Paper-8 M. Com. (Final) Directorate of Distance Education Maharshi Dayanand University ROHTAK – 124 001 2 jktuhfr foKku Copyright © 2004, Maharshi Dayanand University, ROHTAK All Rights Reserved. No part of this publication may be reproduced or stored in a retrieval system or transmitted in any form or by any means; electronic, mechanical, photocopying, recording or otherwise, without the written permission of the copyright holder. Maharshi
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Auditing Cases An Interactive Learning Approach FIFTH M F S D E D ITIO N S. B A. B M. G F. P 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 Editor in Chief: Donna Battista Acquisitions Editor: Stephanie Wall Editorial Project Manager: Christina Rumbaugh Senior Managing Editor: Cynthia Zonneveld Production Project Manager:
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b. Earnings of the pooled entity may be increased because of the combination only and not as a result of efficient operations. c. Liabilities may be undervalued when the price paid by the investor is allocated to specific liabilities. d. An undue amount of cost may be assigned to goodwill, thus potentially allowing an understatement of pooled earnings. ANS: B DIF: M OBJ: 3, Appendix A Chapter 1 5. Company B acquired the assets (net of liabilities) of Company S exchange for cash. The acquisition
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month the U.S. Commerce Department reports data on inventory levels and sales. As shown in the table below, in a recent month these data indicated an increasing level of inventories. November Inventory and Sales (billions of dollars, seasonally adjusted) Total business inventories Total business sales Inventory/Sales ratio 1999 $1,145 $ 862 1.33 2000 $1,221 $ 896 1.36 Percent Change ϩ6.64% ϩ3.94% More importantly, not only were inventories rising, but they were rising at a
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studying this chapter, you should be able to: •1 •2 •3 •4 •5 •6 •7 •8 •9 •10 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
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All CFA Institute members and candidates are required to comply with the Code and Standards Basic structure for enforcing the Code and Standards The CFA Institute Bylaws primary principles Based on two Fair process to member and candidate Confidentiality of proceedings Rules of Procedure Maintains oversight and responsibility The CFA Institute Board of Governors Through the Disciplinary Review Committee (DRC) Is responsible for the enforcement of the Code and Standards Conducts professional
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CORE CONCEPTS OF Accounting Information Systems Twelfth Edition Mark G. Simkin, Ph.D. Professor Department of Accounting and Information Systems University of Nevada Jacob M. Rose, Ph.D. Professor Department of Accounting and Finance University of New Hampshire Carolyn Strand Norman, Ph.D., CPA Professor Department of Accounting Virginia Commonwealth University JOHN WILEY & SONS, INC. VICE PRESIDENT & PUBLISHER SENIOR ACQUISITIONS EDITOR PROJECT EDITOR ASSOCIATE
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Statements 140 Notes to Consolidated Financial Statements Resources and Directories 202 Glossary of Financial Terms 204 Where to Find More Information IBC Shareholder Information now it gets interesting Financial Snapshot Reported 1 Adjusted 1,2 As at or for the year ended October 31 2015 2014 2015 2014 19,389 18,223 19,391 18,223 liabilities3 (CCPB) (p 41) 1 1,254 1,505 1,254 1,505 Revenue, net of CCPB (p 38) 18,135 8 16,718 18
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of Commercial Banks – Balance Sheet of Commercial Banks – Credit Creation, Organization and structure of Banks – Unit Banking and Mixed Banking – Public Sector and Private Sector Banks – Nationalization of Commercial Banks – Objects – Progress. Central Bank – Evolution – Functions – Credit Control Measures Money market – Indian money market – Components – Characteristics of developed and under developed money market. Banker and Customer – General and Special relationships – Negotiable instruments
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