Q3 2013 Financial Highlights October 16, 2013 • This presentation contains non-GAAP measures relating to the company's performance. You can find the reconciliation of these measures to the nearest comparable GAAP measures in the appendix at the end of this presentation. All growth rates represent year-over-year comparisons, except as otherwise noted. • This presentation contains forward-looking statements relating to our future performance that are based on our current expectations, forecasts
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Word Article Analysis Unethical Practices in Accounting ACC/291 Principles of Accounting 2 Michaele Musters Instructor: Word Article Analysis of Unethical Practices in Accounting Ethical Practices and conducts maybe taken or act different by everyone, thus many times to identify unethical practices and behaviors, we have to see who is in control. It is essential to analyze what can be done, or thought what might be done against legally acceptable accounting principles
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Human Resources and Job Design The employees that we are going to hire are the essential part in the overall human resource and job design, they are valuable and crucial to the success of a business. We must hire the right candidate for the right job, to fully utilize our human resources. if the wrong people are hired , it will affect the work flow and efficiency. A good job design is necessary to make full use of the employees’ potential and ensure that the company is functioning well. We
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CASE STUDY: Grennell Farm (President and Fellows of Harvard College) BACKGROUND | Grennell Farm is a corporation that is engaged in the production of wheat. Located in Iowa, the 2,000-acre farm was established by Jeremiah Grennell more than 20 years ago. The sudden demise of its founder has led the farm to be transferred to the leadership of, Mr. Grennell’s niece and chosen heir, Denise Grey. She was informed of her inheritance early in 2010. Ms. Grey works as an AVP in the consumer credit
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AUDITING ONLINE TEST 1. A limitation of an audit is caused by: a. The nature of financial reporting. b. The nature of audit procedures c. The need for the audit to be conducted within a reasonable period of time and at a reasonable cost d. All of the above 2. Which of the following is NOT true about Corporate Social Responsibility assurance? a. Reporting is voluntary and is becoming more widespread. b. Includes both financial and non-financial information
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THE KARACHI STOCK EXCHANGE LIMITED S.No. Nestle Pakistan Limited CHAIRMAN SYED YAWAR ALI Paid-Up Capital Reserves & Surplus Sharholder's Equity Capital Reserves Deferred Taxation / Liabilities Long Term Loans / Deposits Current Liabilities Total Assets Fixed Assets (Gross) Accumulated Depreciation / Amortization Fixed Assets (Net) Capital work in Progress Long Term Investment Current Assets 2009 FINANCIAL POSITION (Rs. In Million) 453.50 3973.46 4426.96 249.53 1531.95 4210.75 8083.13 18586
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and payroll taxes, accrued rent, accrued income and other taxes, other liabilities and accrued expenses Depreciation, accrued revenues, unearned revenues, accrued expenses. 4. What is the change in retained earnings reported in the balance sheet? Change in retained earnings: $88,226 5. For the most recent year, what is the amount of net income reported in the income statement? Net income: $169,022 6. Using your answers in 4 and 5, calculate the amount of dividends paid during the
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capitalizing, we can measure the value of a property at the time of purchase and currently we record these assets at historic cost. However, if there is a large drop in the market, a company will not recognize this change in the asset value on their balance sheet. It’s a stretch but there is an argument for saying that no asset can be measured with a reasonable
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Situation analysis Important internal controls that were ignored? The auditors of Enron did fail in their task of providing a duty of care to all of the parties. The main reason for this is that they failed to correctly audit the assets and financial position of Enron resulting in all stakeholders having no clue about the forthcoming collapse of Enron. This resulted in the stakeholders facing a very critical condition or a phase where in they were not sure if they would be able to recover their
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Financial Reporting [case study #2] September 26, 2013 Introduction As the most famous worldwide beverage reaches the last stage of the production line, it is shipped to an authorized bottler – a company which duty is to mix Coca-Cola’s syrup (or concentrates) with carbonated water and sugar before selling it in glass or tin containers. These bottlers can be categorized in three groups taking into account their dependence from The Coca-Cola Company (hereafter simply referred as Coca-Cola)
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