ADM 335 ACCOUNTING II: MANAGERIAL ACCOUNTING COURSE DESCRIPTION Managerial accounting involves the use of economic and financial information to plan and control many of the activities of the business entity and to support the management decision-making process. The main objective of this course is to explore the relevant issues of cost accounting. Hence, this course examines the acquisition, analysis, and reporting of accounting information from the perspective of effective management decision
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Ch4 Common stock 11 Ch5 Mergers and acquisitions 14 Ch6 Valuation and accounting 17 Ch7 Accounting shenanigans 19 Ch8 Accounting policy 21 Ch9 Tax matters 23 Ch1 Corporate Governance Mr. Buffett mentioned some problems existing in annual meetings and possible causes. In most situations, annual meetings are a kind of time waste for shareholders and management, because managers don’t want to express actual accounting conditions to others. Contrary to it, Berkshire’s meetings are different
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presss. (available ONLINE and also in our library) Focus on chapters: 1, 2, 3, 4, 5, 12, 13 and 21. Guest Speaker: (from the Czech National Bank) 1 Tentative Content: 1) Introduction and Motivation for International Finance – course outline, key issues in the international business finance. 2) Institutional Background – money, liquidity, central banking, the international payment mechanism, balance of payments, exchange rate regimes. 3) Spot Markets for Foreign
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is its own PV). NPV is a central tool in discounted cash flow (DCF) analysis and is a standard method for using the time value of money to appraise long-term projects. Used for capital budgeting and widely used throughout economics, finance, and accounting, it measures the excess or shortfall of cash flows, in present value terms, above the cost of funds. NPV can be described as the “difference amount” between the sums of discounted: cash inflows and cash outflows. It compares the present value of
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Analysis is a direct comparative analysis of each line item across the same time frames of a particular company. It is calculated in dollars and percentages. An analysis will look at how the accounts have fluctuated from one year to the next. The formula used is: Dollar change = This Year’s Balance – Last Year’s Balance. Percent change = Dollar Change . The income statement from year # 6 to year # 7, exhibited a sales increase of 33%. There was only a 31 percent increase in product costs. This
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University of Phoenix CONCEPT OF THE LEARNING CURVE A popular focus of many small businesses, and those looking to start a business, is the bottom line: profitability. The road to profitability involves finding the correct business formula, for the specific business, that will minimize losses and increase sales. The Pizza Store layout simulation, the focus of this paper, requires the user to take a management position and make decisions that impact profitability. As to be expected
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Barnes and Noble: A Brief Report on Ethics, Compliance, and Financial Performance Gigi Garcia, Tarika Jackson, Osvaldo Ayala, and Lashaunda Kirkland April 17, 2014 FIN/370 Monique Johnson Barnes and Noble: A Brief Report on Ethics, Compliance, and Financial Performance Founded in 1965 by Leonard Riggio, Barnes and Noble was originally a small college book exchange. In 1970, Riggio had grown his small exchange by taking over the declining New York business trade name: Barnes and Noble. Only
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One Global GAAP: IFRS vs. US GAAP Acct 522 Current Topics in Financial Reporting Zhipeng Cao CIN: 300443421 Introduction The most influential accounting reporting criteria today is the International Financial Reporting Standards (IFRS) by and U.S Generally Accepted Accounting Principles (U.S. GAAP). These two different accounting standards have various emphases. In short, IFRS states principles and it leaves the decision-making in everyday questions for accountants, while US GAAP consists
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Definition Current ratio is the ratio of current assets of a business to its current liabilities. It is most widely used to test liquidity of a business and it measures the ability of a business to repay its debts over the period of 12 months. Formula Current Ratio = | Current Assets | | Current Liabilities | Results & Analysis December 2012: 1.59 June 2013: 1.69 Current Ratio depicts the ratio of Assets to Liabilities. If the result is greater than
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Which Is Better, Equity Investment or Debt Investment? Take a few minutes to ponder the way the two investment alternatives answered the three questions. If you were advising Charlene, which investment would you suggest she make? If you were the one with the $500,000 to invest, which alternative would you choose? On the surface, it appears to be no contest. Although the answer to Question 1 was essentially the same for both alternatives, the debt investment alternative is much more certain in
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