Scott, Financial Accounting Theory, 6th Edition Instructor’s Manual Chapter 2 Suggested Solutions to Questions and Problems 1. P.V. Ltd. Income Statement for Year 2 Accretion of discount (10% × 286.36) $28.64 P.V. Ltd. Balance Sheet As at Time 2 Financial Asset Cash $315.00 Shareholders’ Equity Opening balance Net income Capital Asset Present value 0.00 $315.00 $315.00 $286.36 28.64 Note that cash includes interest at 10% on opening cash balance of $150. 2. Suppose that P.V. Ltd
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Task 1 Element 1 Describe computer network types and standards. 1.1 The description distinguishes types of networks. Homogeneous Networks Homogeneous means similar, it is easy to administer and protect the homogeneous network configuration in networking. In a homogeneous network configuration, the similar operating environment is used to run the all systems. Same protocols are used to run the same operating environment and with the similar security attributes. A homogeneous network used
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CHAPTER 1 AN INTRODUCTION TO ASSURANCE AND FINANCIAL STATEMENT AUDITING Answers to Review Questions 1-1 The study of auditing is more conceptual in nature compared to other accounting courses. Rather than focusing on learning the rules, techniques, and computations required to prepare financial statements, auditing emphasizes learning a framework of analytical and logical skills to evaluate the relevance and reliability of the systems and processes responsible for financial information, as
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Financial Highlights (In millions, except for per share amounts) Year-end 2011 2010 % B/(W) change Company sales Franchise and license fees and income Total revenues Operating Profit Net Income – Yum! Brands, Inc. Diluted Earnings Per Common Share before Special Items Special Items Earnings Per Common Share (a) (a) $ 10,893 1,733 $ 12,626 $ $ $ $ $ 1,815 1,319 2.87 (0.13) 2.74 2,170 $ 9,783 1,560 11 11 11 3 14 14 NM 15 10 $ 11,343 $ $ $ $ $ 1,769 1,158 2.53 (0.15) 2.38 1,968
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WeMakeConnections TTI Multi Campus Network Executive Summary: WeMakeConnections is an up-and-coming networking and infrastructure company; we offer network solutions that are customized to each client, and their specific financial and technical needs. We provide a le82vel of service you would expect from a close friend, not a company. We service all network sizes, large and small, and have worked extensively with existing network upgrades, as well as total network creation. WeMakeConnections
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COMPUTER NETWORKING SIXTH EDITION A Top-Down Approach James F. Kurose University of Massachusetts, Amherst Keith W. Ross Polytechnic Institute of NYU Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montréal Toronto Delhi Mexico City São Paulo Sydney Hong Kong Seoul Singapore Taipei Tokyo Vice President and Editorial Director, ECS: Marcia Horton Editor in Chief: Michael Hirsch Editorial Assistant:
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CHAPTER 22 Accounting Changes and Error Analysis ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Topics 1. Differences between change in principle, change in estimate, change in entity, errors. Accounting changes: a. b. Comprehensive. Changes in estimate, changes in depreciation methods. Changes in accounting for long-term construction contracts. Change from FIFO to average cost. Change from FIFO to LIFO. Change from LIFO. Miscellaneous. 2, 11 8 1, 3, 4, 5, 8, 24 8, 14, 15, 17, 19 2, 18, 21 9, 16,
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DATABASE MODELING AND DESIGN The Morgan Kaufmann Series in Data Management Systems (Selected Titles) Joe Celko’s Data, Measurements and Standards in SQL Joe Celko Information Modeling and Relational Databases, 2nd Edition Terry Halpin, Tony Morgan Joe Celko’s Thinking in Sets Joe Celko Business Metadata Bill Inmon, Bonnie O’Neil, Lowell Fryman Unleashing Web 2.0 Gottfried Vossen, Stephan Hagemann Enterprise Knowledge Management David Loshin Business Process Change, 2nd Edition Paul Harmon IT
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CPA QUESTIONS CHAPTER 3 1. For “qualifying widow(er)” filing status, which of the following requirements must be met? I. The surviving spouse does not remarry before the end of the current year II. The surviving spouse was eligible to file a joint tax return in the year of the spouse’s death III. The surviving spouse maintains the cost of the principal residence for six months. A. I, II, and III B. I and II, but not III C. I and III, but not II
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Unit READING ……………………………………. 2 3 5 Overview exercise ……………………………. Article …………….……………………… Close study exercise ……………………. 4 2 7 WRITING (Argument) ………………............... Suitable Topics for an Argument ……………. Elements of an Argument ……………………. Rational or Emotional Appeal ……………. Dealing with your Opponents ……………. Discovering the Pros & Cons ……………. Organization of an Argument ……………. Strong Argument ……………………. Balanced Argument ……………………. Writing tips ……………………………. Being Concise ……………………………. Using Specific
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