UNIVERSITI TENAGA NASIONAL COLLEGE OF BUSINESS MANAGEMENT AND ACCOUNTING DEPARTMENT OF ACCOUNTING SUBJECT: ACCOUNTING THEORY AND PRACTICE PREPARE FOR: DR.NORHAYATI MAT HUSIN PREPARE BY: NUR FADZILAH BT NORIZAN (AC086628) NUR IZYAN BT MOHD ISHAK (AC086934) NURUL AQILAH BT ZAMRI (AC085167) THILAGA SEGARAN (AC086628) BACHELOR IN ACCOUNTING (HONS) CASE 1: WASTE MANAGEMENT a) Define the matching principle and explain
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Theory of Accounts 1. The fundamental qualitative characteristic of faithful representation has the components of a. Predictive value and confirmatory value b. Comparability‚ consistency‚ and confirmatory value c. Understandability‚ predictive value‚ and reliability d. Completeness‚ neutrality‚ and freedom from error 2. The amount reported as “Cash” on a company’s balance sheet normally should exclude a. Postdated checks that are payable to the company b. Cash in a payroll account c. Undelivered
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Part A: DIFFERENCES BETWEEN MANAGEMENT ACCOUNTING & FINANCIAL ACCOUNT 1. Managerial Accounting: The activity involves ‘decision making’ whether to purchase parts already assembled or individual parts. 2. Financial Accounting: It shows that the President is reminding Aminah to prepare a presentation stating an income statement and balance sheet information for last year‚ which the information already exist. 3. Managerial Accounting: Planning‚ controlling‚ evaluating and continuous
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Fair value or false accounting 1. How are assets and liabilities measured under IAS 39? Answer: According to IAS 39‚ Financial Instruments: Recognition and Measurement‚ financial instrument are to be stated at their ‘fair value’- defined as ‘the amount for which an asset could be exchanged‚ or a liability settled‚ between knowledgeable‚ willing parties in an arm’s length transaction’. ‘If the market for a financial instrument is not active‚ an entity establishes a fair value
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Chapter 6. Master Budget and Responsibility Accounting 6-16 1. Total revenues $5‚623‚500 2. Total revenues $5‚631‚100 6-17 210‚000 6-18 2‚530‚000 6-19 Prod budget–FG 47‚000 units Pur budget–DM 131‚000 gallons 6-20 1. $3‚000‚000 2. 4‚500‚000 units 3. 100‚000 4-gallon units 6-21 1. Wool: 3‚000‚000 skeins; $6‚017‚450 Dye: 50‚000 gal; $249‚850 2. Weaving: $3.3664/DMLH Dyeing: $28.4644/MH 3. $1‚219.11 4a. $200‚000‚000 4b. $190‚000‚000 5a. $121‚928‚300
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Running head: PROPER CITATION‚ QUOTATION AND REFERENCING Proper Citation‚ Quotation and Referencing Using The Publication Manual of the APA‚ 6th Edition Sample Paper Free Essays Biffy Wentworth University PROPER CITATION‚ QUOTATION AND REFERENCING Proper Citation‚ Quotation and Referencing Using The Publication Manual of the APA‚ 6th Edition Every student at some time in his or her college career will be called on to write a term paper for a course. Many students have never
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Cryptography History * Dates Back to Julius Ceaser * Didn’t trust messanger * Used “Shift by 3” method Cryptography Basics * Cryptosystem (Cipher System) – method of disguising messages so that only certain people can read them * Cryptography – Art of creating and using Cryptosystems * Cryptanalysis – Art of breaking Cryptosystems * Cryptography – study of Cryptography and Cryptosystems * Symmetric Cryptosystems use the same key to encrypt and decrypt
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Main article: Speedy trial Criminal defendants have the right to a speedy trial. In Barker v. Wingo‚ 407 U.S. 514 (1972)‚ the Supreme Court laid down a four-part case-by-case balancing test for determining whether the defendant’s speedy trial right has been violated in the case. The four factors are: Length of delay: A delay of a year or more from the date on which the speedy trial right "attaches" (the date of arrest or indictment‚ whichever first occurs) was termed "presumptively prejudicial
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Articles of incorporation Trustee Debtor Corporation Us Constitution Article 1 section 8 Discharge Chapter 13 Claim Bankruptcy reform act of 1978 Bonified purchaser Duty of care Duty of loyalty Partnership Entrepreneur Franchise Professional service associations Automatic stay Exempt property Order of relief Bankrucpy estate Causa mortis Testamentary capacity Situs Limited liability company Limited partnership Sole proprietorship Sub chapter ess Winding up Fixture Chapter 7‚11‚13 Dissolution Liquidation
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Cost Accounting: A Managerial Emphasis‚ 14th Edition Horngren‚ Datar and Rajan Check Figures for Exercises and Problems Chapter 2. An Introduction to Cost Terms and Purposes 2-16 1. S‚ $1.1856 D‚ $1.0213 R‚ $0.6400 2-17 1. yeast D/V‚ flour D/V‚ pkg D or I/V‚ dep ov I/F or V‚ dep mix I/F or V‚ rent I/F‚ ins I/F‚ fact util I/F and V‚ fin labor D/V or F‚ mix mgr I/F‚ matl hand I/F or V‚ cust I/F‚ guard I/F‚ mach I/F or V‚ mach maint I/F or V‚ maint sup I/V‚ clean sup I/F. 2. Dep. M&M‚ MDM‚ MH‚ Mac.
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