CHTP REVIEW: Hotel Technology Cihan Cobanoglu, Ph.D., CHTP University of South Florida SarasotaManatee May 5, 2011 HFTP What To Expect Multiple Choice and True/False 4 Sections 250 – Choose most correct answer 75% Passing grade in each section HFTP Review Topics General Technology: Network Administration Emerging Technologies Telecom System Architecture Hotel Technology: Accounting / Payroll / HR Food and Beverage Lodging Applications Targeted Technology:
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CPU and I/O Burst Cycle * The execution of a process consists of a cycle of CPU execution and I/O wait. * A process begins with a CPU burst, followed by an I/O burst, followed by another CPU burst and so on. The last CPU burst will end will a system request to terminate the execution. * The CPU burst durations vary from process to process and computer to computer. * An I/O bound program has many very short CPU bursts. * A CPU bound program might have a few very long
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1. Which of the following is not a current liability on December 31, 2014? • A lawsuit judgment to be decided on January 10,2015 • A Note Payable due December 31 2015 • Accrued salaries payable from 2014 • An Accounts Payable due January 31,2015 2. Continuous monitoring, in the contemporary approach, is beneficial because_____________. • it increases the time it takes to detect changes in the competitive environment • organization response time is increased • organizational flexibility
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Big 3, health and well being of a company Income statement Balance sheet Cash flow Generally Accepted Accounting Principles GAAP Securities and Exchange Commission SEC Financial Accounting Standards Board FASC Issue Statements of Financial Accounting Standards SFASs 10-K, annually filed with SEC Quality of Financial Reporting Many opportunities for management to affect quality Timing of revenue and expense recognition Discretionary items Balance Sheet Summaries what firm
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Strengths • Integrity and Ethical Values – New Phone Inc.’s management has high integrity and an established code of conduct. Since the behavior of employees can often stem from poor ethical behavior by management, it is important that they display a high level of integrity and ethical values. • Commitment to Competence – The Corporation has a reputation for hiring competent personnel which is vital for the success of the company. • Management’s Philosophy and Operating Style – The Corporation’s
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Loaded Last ref. R M -----------------------------------------------------------------------------------------------------0 226 280 0 0 1 160 265 0 1 2 110 270 1 0 3 120 285 1 1 Which page will LRU replace? Which page will FIFO replace? Which page will NRU replace? Which page will Second chance method replace? 3.4. A machine with 512 MB memory has 64 bit memory word. If the frame size is 16 KB, how many bits are used to indicate the frame number? 3.5. If there are 64
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higher or lower profit number. With dropping costs, LIFO would give the highest profit number using the costs from the newer inventory against sales. Weighted average would put the company somewhere in the middle averaging the new and the old, and FIFO would show the lowest profit number. These costing methods will not change the amount of cash in the business. 3. Bad Debts Using the direct write off method would give us a higher number than creating an allowance for doubtful accounts. We
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Inventory comprehensive problem On 12/31/20X5, Company A had 100 units of Product B with a unit cost of $20. Company A needs to incur another $2 of cost to complete the product and $1 to sell each unit at a sales price of $15. Company A normally achieves a 20% profit margin on its product sales price. Company A believes it could replace the inventory for $9. On 12/31/20X6, Company A still has all 100 units from the prior year, still needs to incur another $2 of cost to complete the product
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which could not be specifically identified, for $576 and on December 8, 2010, she sold another 25 shares for $188. What is her recognized gain or loss? $210/30=$7 per share - April 18, 2010 $900/90=$10 per share - September 29, 2010 I will use FIFO to calculate the recognized gain or loss: November 28, 2010 – Sold 48 shares for $576, the cost basis was $390 (30*$7 plus 18*$10) therefore the total gain was $186.00 December 8, 2010 - Sold 25for $188, cost basis was $250 (25*$10) therefore
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statement. In order to remain solvent, the company needed an additional working capital immediately. Hence, a decision had to be reached on these matters quickly. | | | No of Words | 1684 | | | Questions Covered | 1. Is Dobbins using LIFO or FIFO? Which should it use?2. Please provide a uFCFF and Intrinsic Firm Value for Dobbins: a. As if it had not increased production; and b. Given its increases in production.3. In your opinion, what costs should be included in Dobbins's inventory?4
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