Overview IAS 7 Statement of Cash Flows requires an entity to present a statement of cash flows as an integral part of its primary financial statements. Cash flows are classified and presented into operating activities (either using the ’direct’ or ’indirect’ method)‚ investing activities or financing activities‚ with the latter two categories generally presented on a gross basis. IAS 7 was reissued in December 1992‚ retitled in September 2007‚ and is operative for financial statements covering periods
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The Program Evaluation and Run Technique (PERT) chart is a model for project management. It is a tool designed to represent the tasks involved in a project and analyze the time required for completion during the project management life cycle. It also helps to identify the minimum time required to complete the project. It was developed to simplify the planning and scheduling of a project where all the details and durations of the activities are not known at the start itself. It is used especially
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CONTROL CHARTS FOR VARIABLES TUTORIAL 4 : CONTROL CHARTS FOR VARIABLES 1. Control charts for X and R are to be established on a certain dimension part‚ measured in millimeters. Data were collected in subgroup sizes of 6 and are given below. Determine the trial central line and control limits. Assume assignable causes and revise the central line and control limits. SUBGROUP NUMBER 1 2 3 4 5 6 7 8 9 10 11 12 13 X 20.35 20.40 20.36 20.65 20.20 20.40 20.43 20.37 20.48 20.42 20.39 20.38 20.40
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Statistical Process Control: GMS-401 F2013 In GMS-401 we study 2 types: 1. Inspection for variables —there is typically one dimension most indicative of QUALITY or lack of Quality of an item being studied for compliance to a Quality Standard. Here it is a dimension such as the contents of a jar of fruit jam‚ the size of a pair of shoes etc. These are called X-bar and R charts. One calculates X-bar-bar and R-bar averages and these are the centre lines of the SPC run-charts that will be drawn
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1: The mean time to clean a motel room is 15.0 min and the standard deviation is 1.6 min and the data are normally distributed. a. What percentage of the rooms will take less than 12.0 min to complete? Answer: 0.0301% Reasoning/Work: from my understanding I subtracted 1.8 from 1.88 which is my answer = .08 then I found the answer on the table b. What percentage of the rooms will take more than 21.0 min to complete? Answer: 0 % Reasoning/Work: the answer is 0. c. What percentage of
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Accruals Accounting Developments on Public Sector Accounting in Malaysia According to a circular issued by the Accountant General’s Department (AGD)‚ the new system is ‘expected to be flexible and in compliance with accounting standards based on cash or accrual basis‚ or a hybrid of both’ (AGD‚ 2003a: 1). The AGD had also put forward the accrual accounting migration conceptual plan in which it is planned that the government would adopt accrual accounting by 2008. The accrual accounting
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Assignment # 1 1. What is chart of accounts? Chart of accounts (COA) is a list of the accounts used by an organization. The list can be numerical‚ alphabetic‚ or alpha-numeric. The structure and headings of accounts should assist in consistent posting of transactions. Each nominal ledger account is unique to allow its ledger to be located. The list is typically arranged in the order of the customary appearance of accounts in the financial statements‚ profit and loss accounts followed by balance
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SPRITE CHART: Shang China Setting: 1. China 2. Yangtze River 3. The seasonal monsoon winds that blow north from the Indian Ocean over Asia produce vast amounts of rainfall in the Himalayan Mountains and the Tibetan Plateau. Some of this water‚ along with rich sediments‚ flows across the Chinese Plain creating fertile farmland. The fertile areas of Eastern China are surrounded by deserts‚ vast steppes‚ high mountains and impassible jungles. 4. Tall hills helped keep out invaders. Fertile
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Statement of Cash Flows Preview of Chapter Usefulness and Format Usefulness of the Statement of Cash Flows Provides information to help assess: 1. Entity’s ability to generate future cash flows. 2. Entity’s ability to pay dividends and obligations. 3. Reasons for difference between net income and net cash provided (used) by operating activities. 4. Cash investing and financing transactions during the period. SO 1 Indicate the usefulness of the statement of cash flows. Usefulness
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BIFS IB History OPVL Chart Document Type Diary Entry Origin Is it a primary source? Who wrote it? Was this person a key individual? When in the course of events was it written? Purpose Private reflection? Private reflection with the view to being published later in a memoir? Attempts to justify actions? Value Content Eyewitness account Person was part of the decision-making process Could be candid and honest Limitations Personal involvement could lead to
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