discussed hereafter. 1)Control systems: a)At the time Al Fiorini was running the company: The company showed rapid growth potential. He performed background checks of employees. Al monitored activities of loan officers by their tracking number. Great goodwill that the company got loans on wholesale rates. b)At the time Al left to earn his MBA: Al used several types of control systems while he was away in California. He used a combination of controls which consisted of action, result
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MAKALAH PELAPORAN DAN AKUNTANSI KEUANGAN PENGGABUNGAN USAHA OLEH ILMA HUDALINA FUMASA 11 158 005 RAISA 11 158 008 RAHMA SARI YUNITA 11 158 007 PROGRAM PENDIDIKAN PROFESI AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS ANDALAS 2011 Pendahuluan Dunia usaha semakin lama semakin berkembang dan persaingan dalam jenis produk, mutu produk, maupun pemasarannya semakin ramai dan ketat sehingga seringkali timbul persaingan yang tidak sehat dan saling mengalahkan. Untuk mengatasi adanya saling merugikan antara
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excess of the asset’s carrying amount over its recoverable amount. The recoverable amount is the higher of the asset’s (1) fair value less costs to sell and (2) value in use. U.S. d. Impairment reversal. Under IFRS, long-lived assets (other than goodwill) must be reviewed for any indication that a
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Drivers of Industry Financial Structure In order to facilitate our analysis we divided the companies into services, retail and R&D. The first step was to divide the balances between the ones that had a value for R&D/Sales and the ones that didn’t. So we have balance sheets A, F, G and J and the companies that require R&D are the Developer of Prepackaged Software, the On-line Retailer, the Pharmaceutical Company and the Manufacturer of Electronic Communications Equipment. Now we have six remaining
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Public Relations Priscilla A. Gillespie MKT/438 September 5, 2011 Ricco Rizzo Public Relations Throughout history public relations many definitions are changing. Historian Daniel J. Boorstin is quoted as saying, "Some are born great, some achieve greatness, and some hire public relations officers," Public relations is an art and involves careful consideration and creativity on the part of the public relations representative. The job of any good PR rep is to communication a message to
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CHAPTER 10 Plant Assets, Natural Resources, and Intangible Assets ASSIGNMENT CLASSIFICATION TABLE Brief Exercises 1, 2 A Problems 1A B Problems 1B Study Objectives 1. Describe how the cost principle applies to plant assets. Explain the concept of depreciation. Compute periodic depreciation using different methods. Describe the procedure for revising periodic depreciation. Distinguish between revenue and capital expenditures, and explain the entries for each. Explain how to account for the disposal
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organization. Those systems are Internal and External communications. But the importance is quite distinctive. In Internal communications, your emphasis is in presenting and interpreting facts. In external communications, your emphasis is on promoting goodwill and future business. In this paper, my teammate and I will be discussing the two systems of communication. Internal Communications All communication among employees is INTERNAL because they are co-workers. Internal communications
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financial report (Bauer, 122). The cash flow analysis calls for investigation and within Gator’s discounted cash flow analysis, there are numerous assumptions that need consideration in the valuation of which audit procedure adopted. In the Goodwill Impairment Analysis Summary, the key assumptions looked at concerned the financial flow of the cash handled in the company. These were the discount rate, depreciation rate, incremental working capital, long-term growth rate, corporate income tax
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were recorded at fair value except for: | Carrying amount | Fair Value | Inventory | $40,000 | $44,000 | Plant (cost $120,000) | 100,000 | 105,000 | At 1 Jan 2014, S Ltd’s assets and liabilities included a dividend payable of $50,000, and goodwill of $6,000. An analysis of the unrecorded intangibles of S Ltd revealed that the company had unrecorded internally generated brands, considered to have a fair value of $50,000. Further, S Ltd had expensed research outlays of $80,000 that were considered
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Face-to-face hand-in #3 Due: Session 3 Topic: Capital Assets In this face-to-face we will consider the implication of information about capital assets on the financial statements. Parts 1 and 3 will use the financial statements of Nestlé Group, which are posted in the Face-to-Face tab on the Blackboard content page. The questions, in three parts, are on the next pages. Submission Requirements * You must hand in your face-to-face submissions at the beginning of the class. TAs will pick
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