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    Advanced Management Accounting Chapter 1 A management accounting system is an information system that collects operational and financial data‚ processes it‚ stores it‚ and reports it to users (such as workers‚ engineers‚ managers‚ and executives). What the organization tries to deliver to customers is called its value proposition Planning includes activities such as product planning‚ production planning and strategy development. What are the four generic elements of an organization’s

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    Paper Deficiëntievak Advanced Management Accounting Paper Advanced Management Accounting Personalia Titel: Status: Advanced Management Accounting Openbaar Naam Student: Studienummer: Adres: Roland Tjoeng N.v.t. Poelhekkestraat 12 3532 CN Utrecht Telefoon: E-mail: 06 28 78 37 92 RolandTjoeng@Gmail.com Instelling Universiteit van Amsterdam Amsterdam Business School Begeleider: Drs. Maarten Schulp (m.schulp@uva.nl) Periode: Augustus 2010 Augustus 2010 1

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    IV Paper-16 : ADVANCED FINANCIAL ACCOUNTING & REPORTING DIRECTORATE OF STUDIES‚ THE INSTITUTE OF COST AND WORKS ACCOUNTANTS OF INDIA Group-IV : Paper-16 : Advanced Financial Accounting & Reporting 47 FINAL EXAMINATION (REVISED SYLLABUS - 2008) GROUP - IV Paper-16 : ADVANCED FINANCIAL ACCOUNTING & REPORTING Q1. Write short notes on the Advantages and disadvantages of setting of Accounting Standards. Answer 1. The Accounting Standards seek to describe the accounting principles‚ the

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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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    ECONOMICS MANAGEMENT ACCOUNTING (1202) HANDBOOK OF EXERCISES 2014 / 2015 Page 1 / 69 NOVA SCHOOL OF BUSINESS AND ECONOMICS MANAGEMENT ACCOUNTING (1202) HANDBOOK OF EXERCISES 2014-20151 I - Introduction to Management Accounting Exercise 1 Exercise 2 Exercise 3 Exercise 4 Exercise 5 Exercise 6 - The MA Company - The Alimentar Company - The Alfa Company - The Metalex Company - The Reparadora Company - The DoceAroma Company II - Inventory Valuation and Profit Measurement Exercise 7 - The Beta

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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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    ACCOUNTING THEORIES       1. What is the difference between a positive theory of accounting and a normative  theory of accounting?       2. What do we mean when we say that ‘theories are abstractions of reality’? Do you  agree that theories of accounting are necessarily abstractions of reality?     3. Identify and explain 5 different criteria we might use to establish a theory as being  suitable for use in our research.     4. Is the study of financial accounting theory a waste of time for accounting 

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    Advanced Accounting Assignment Week 7 1. Which of the following combinations correctly describes the relationship between foreign currency transactions‚ exchange rate changes‚ and foreign exchange gains and losses? Answer: c. Import purchase‚ Depreciates and Gain 3. On October 1‚ 2013‚ Mud Co.‚ a U.S. company‚ purchased parts from Terra‚ a Portuguese company‚ with payment due on December 1‚ 2013. If Mud’s 2013 operating income included no foreign exchange gain or loss‚ the transaction could

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    CHAPTER 3 CONSOLIDATIONS—SUBSEQUENT TO THE DATE OF ACQUISITION Answers to Discussion Questions How Does a Company Really Decide which Investment Method to Apply? Students can come up with literally dozens of factors that should be considered by Pilgrim in making the decision as to the method of accounting for its subsidiary‚ Crestwood Corporation. The following is simply a partial list of possible points to consider. Use of the information. If Pilgrim does not monitor its own income levels

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    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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