CGA-CANADA ADVANCED MANAGEMENT ACCOUNTING [MA2] EXAMINATION March 2011 Marks 30 Time: 3 Hours Question 1 Select the best answer for each of the following unrelated items. Answer each of these items in your examination booklet by giving the number of your choice. For example‚ if the best answer for item (a) is (1)‚ write (a)(1) in your examination booklet. If more than one answer is given for an item‚ that item will not be marked. Incorrect answers will be marked as zero. Marks will not be awarded
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Reorganization and Troubled Debt Restructuring 135 CHAPTER 8 MULTIPLE CHOICE ANSWERS AND SOLUTIONS 8-1: a Trade accounts payable (P52‚000 + P62‚700) P114‚700 12% preferred stock (5‚000 x P1) P 5‚000 Paid in capital in excess of par (5‚000 x P9) 45‚000 Cash (P62‚700 x P0.80) _50‚160 _100‚160 Gain from discharge of indebtedness P 14‚540 8-2: c 8-3: c 8-4: b Carrying value of the
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Free University Education The essential and the basic level of education should be made free for all and sundry as it plays one of the most important roles in life of every human being in establishing and polishing his intellectuality and personality. It is the root‚ base and a building block in child’s development. The world has changed and moved so much that without education it is really tough for someone to live. But on the higher lever of education like university is really costly. So making
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course of university education. Others claim that it is better to start work after school and gain experience in the world of work. Recent decades have seen significant trends towards higher education. In fact‚ everybody seeks a higher degree to be recognized as a qualified professional.However‚ the issue of whether or not people should be engaged in some educational courses at university to do a job better has still sparked a heated debate. Some people advocate that having university certificate is a
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social responsibility (CSR) reports provide shareholders and stakeholders with useful information on corporate social and environmental performance or are they merely a public relations vehicle? Answer this question by reference to a variety of accounting theories. There are many definitions to Corporate Social responsibility(CSR). One most common definition is that CSR is the consideration and response of the firm to issues that are beyond the regular technical‚ legal‚ and environmental requirements
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operating and financial policies of B Co. This being said A Ltd. owns 45% interest in B Co and thus needs to account for that percentage of ownership appropriately using the proprietary model of consolidation. This will accurately and reliably reflect accounting information provided on the consolidate statements. 2. Q: A Ltd. holds no shares of B Co.; however‚ it holds convertible bonds issued by B Co. that‚ if A Ltd. converted them‚ would result in the ownership of 51 percent of the outstanding shares
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LYCEUM OF ALABANG Barangay Tunasan‚ Muntinlupa City Professional Teachers Certificate Program SUMMATIVE EXAMINATION #1 Course Title : Foundations of Education Professor : Dr. Leonardo R. Acierto Examinee : Joycelynn Carmela M. Belarmino TEST I. MULTIPLE RECALL WITH DEFINITON Directions: Enumerate the following and define each term briefly. 1. The aspects of human growth and development. The following are the widely accepted aspects of human growth and development. 1.
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International Accounting Standards What is the International Accounting Standards Board? This paper will give a brief overview on the history of the International Accounting Standards‚ starting with the role of the IASC Foundation‚ the structure of the IASB and the number of accounting standards currently published. Next‚ it will explain the steps in creating an international accounting standard in accordance with due process and it will show the mailing address and phone number. Lastly‚ there will
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General Pattern of Education in the USA The general pattern of education in the USA is an eight-year elementary school‚ followed by a four-year high school. This has been called 8—4 plan organization. It is proceeded‚ in many localities‚ by nursery schools and kindergartens. It is followed by a four-year college and professional schools. This traditional pattern‚ however‚ has been varied in many different ways. The 6—3— 3 plan consists of a six-year elementary school‚ a three-year junior high school
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Position and Issues Statements of the Accounting Education Change Commission Issues Statement Number 5 Evaluating and Rewarding Effective Teaching April‚ 1993 CHARACTERISTICS OF EFFECTIVE TEACHING Curriculum Design and Course Development Use of Well Conceived Course Materials Presentation Skills Well Chosen Pedagogical Methods and Assessment Devices Guidance and Advising THE ADMINISTRATIVE TASK REWARDING EFFECTIVE TEACHING STRATEGIES FOR EVALUATING AND IMPROVING TEACHING Self-assessment
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