EXAM 1 1.Deutsch & Thayer‚ CPAs’ communications on significant deficiencies in internal control. Failure to safeguard inventory from loss‚ damage‚ and misappropriation is a significant deficiency in the design or operation of internal control that could adversely affect the fairness of the financial statements. 2. Management representation letter. Management’s discussion regarding the temporary nature of a decline in the value of equity securities provides information regarding recognition
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Why are diversity and inclusion important to the future of the CPA profession? *500-1‚000 words Word Count: 1‚046 According to Dr. Martin Luther King Jr.‚ “An individual has not started living until he can rise above the narrow confines of his individualistic concerns to the broader concerns of all humanity.” The selflessness he describes is of paramount importance to the future of the CPA profession‚ as this altruistic outlook fosters both diversity and inclusion. Looking beyond one’s self is
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Pre-seen exam information Semester 1 2014 Exam cases: • The impact of online shopping on shopping centres in Australia • Management and leadership: Mary Schapiro • Australian Beverages Ltd CPA Program Global Strategy and Leadership © CPA Australia Ltd 2014 Page 2 of 25 Global Strategy and Leadership Case Scenario 1: The impact of online shopping on shopping centres in Australia The Australian shopping centre industry comprises companies that build‚ develop‚ and manage shopping
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Quiz. Evaluate the following problems. Show your solution and encircle your final answer. 1. In a 25-kVA‚ 2000/200 V‚ single phase transformer‚ the iron and full load copper losses are 350 W and 400 W respectively. Calculate the efficiency at unity power factor on a) full load‚ b) half full-load. 2. If P1 and P2 be the iron and copper losses of the transformer on full load‚ find the ratio of p1 and P2 such tat maximum efficiency occurs at 75% full load. 3. A 5-kVA‚ 2300/230 V‚ 50 Hz transformer
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Harold Abel School of Social and Behavioral Sciences‚ Department of Counseling Clinical counseling-related programs: To be considered for admission into the Capella clinical counseling programs‚ you must submit all required application materials. However‚ submitting your materials does not guarantee admission. Program faculty will evaluate your materials and make the final decision on your admission. • Addictions Counseling • Career Counseling • Marriage and Family Counseling / Therapy
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Ada M. Tickle Week 3 ACC/545 Jamona Corporation Scenario 1 Journal Entries Dates Accounts Debit Credit 1 Jan 2006 Available for sale securities 322‚744.44 Cash 322‚744.44 31 Dec 2006 Cash 36‚000 Available for sale securities 3‚725.56 Interest Revenue ($3222.744.44 X .10) 32‚274.44 31 Dec 2006 Securities Fair Value Adjustment (available for sale) 1‚481.12 Unrealized Holding Gain or Loss Equity (320‚500.00 – 319‚018.88) 1‚481
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Mitalben Patel Case 1-7 Eating Time The case is about Kevin Lowe‚ who is a three months old staff at CPA firm Stooges LLP and the partners of the firm Bo Chambers and his brother Moe “have asked for a sit-down.” The partners were concerned about the time efficiency‚ costs and losing clients as Kevin was taking “50 percent longer” in completing his audit work compared to his work mates. The approaches that Kevin came across to solve the problem were‚ to reduce the work he does‚ however it was
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Ethical Health Care Issues Sheri Anderson HCS/545-Health Law and Ethics September 22‚ 2014 Kenneth Pincus Ethical Health Care Issues Healthcare ethics involves making well researched and considerate decisions about medical treatments‚ while taking into consideration a patient’s beliefs and wishes regarding all aspects of their health. The healthcare industry‚ above any other‚ has a high regard for the issues surrounding the welfare of their patients. This power over a patient’s wellbeing
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Leo Johnson Business Economics Econ 545 May‚ 2013 Leojohnson24@gmail.com Everyone’s Gasoline Problem Ever since the first gas engine was invented by Nicholas Joseph Cugnot in 1769 there have been many challenges and issues when it comes to determining what the price of gas should be (Cugnot‚ N. 2013). As students study the laws of supply and demand in economics they come to realize how supply and demand play a major role in affecting the price of a gallon of gas. The law simply stated when
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This paperwork of ECON 545 Week 8 Final Exam shows the solutions to the following problems: 1. (TCO A) Suppose you are hired to manage a small manufacturing facility that produces Widgets. (a.) (15 points) You know from data collected on the Widget Market that market demand and market supply have both increased recently. As manager of the facility‚ what decisions should you make regarding production levels and pricing for your Widget facility? Remember that supply and demand are about the market
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