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    Purpose of the Transaction State the reason corporate management has entered into the transaction‚ or‚ alternatively‚ summarize the event that has led to the reporting controversy. (This can be difficult in some practice cases but is usually obvious in the FASB concepts cases.) Phil N. Tropic bought a lottery ticket to participate in a drawing by a local charity. His motive for the purchase is not clear since the purchase may have been made for a chance to win $100-$100‚000 or to support a local

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    Just another day at the office‚ Greg thought today was going to be ordinary. He always wanted to be a reporter‚ but not like this - chasing some ghost stories in some old New York hotel called the Panda Express. Jim‚ however‚ always got the good stories - car chases‚ bank robberies‚ kidnapping and he got to meet governors. “Come on‚ Chief! There’s got to be another story out there for me” whined Greg. “ Send any but me; Fred has nothing to do.” “Enough of your crying‚ at least you get a free night

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    MGMT570 (Spreadsheet Modeling and Simulation): Case 1 Sonoma Valley Wines Case Q1. Following table shows the optimal decision (within given constraints in the case) George need to make to maximize his profit: *Please refer to the excel file‚ “(Q1)” sheet‚ for more detail calculation. Amount Decision Variable Petite Sirah Sauvignon Blanc Total Wine Bottles to sell (year 1) 4‚469 6‚704 11‚173 Wine Bottles to sell (year 2) 62‚457 26‚767 89‚225 Spend on Grapes (year 1) $ 3‚575.42

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    Should the leased building be accounted for as an asset? Leased building should be recognized as assets‚ because is performed for business use for a longer period than one year. At the time of acquisition of lease rights‚ building should be booked on account named Property‚ Plants & Equipment ( PP&E ) as shown Figure 1. |Assets | | | | |Property‚ plants & equipment | |Dt

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    sales forecast ought to be based on clearly stated assumptions about future economic conditions. Next‚ they should prepare pro forma financial statements by either assuming that the key items vary proportionately with sales or remain constant (as the case may be). Based on their asset utilization rate‚ they would be able to determine the asset requirements for growth. Some of the funds required to finance growth would be raised from spontaneous sources such as accounts payables and accruals and from

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    GUIDELINES IN ANALYZING BUSINESS CASES Objectives of the Case Method 1. To make the student become more efficient and accurate in finding the cause and effect of business problems. 2. To train the student become more imaginative in formulating efficient and effective solutions. 3. To help the student apply his own special experience‚ and to handle new situations if he has little or no experience. 4. To develop his skill in interacting‚ cooperating and fostering closer working relations with his group

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    million households.  Most of the time buying and owning a laptop in particular is an investment‚ as they don’t come cheap. To protect this investment it is common for consumers to use a protective outer case. The younger generation however‚ does not particularly like the look of these bulky‚ bland cases. Instead‚

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    Level: Pre-intermediate Aim:Present perfect to express an experience some time before now. E.g. I have been to Mexico. I have eaten Octopus etc. Target language: I have been/eaten etc.‚ Have you ever...? Time: 50 minutes Assumptions: Students will have encountered the present perfect before so should be familiar with the form. Possible problems: Students might use the present perfect with past phrases‚ e.g. I have been to Mexico in 2003. I have eaten Octopus last year. Lead-In: - 10 mins I would

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    126 stated that a firm could exercise the power to make‚ ratify and discharge a contract through an agent. In other words‚ the company will be liable for contract entered into by its agents on the behalf of the firm if the agent has been given express‚ implied or ostensible authority to act (Freeman & Lockyer v Buckhurst Park Properties (MANGAL) Ltd

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    LAW317 – Express Trusts Ways to create a trust 1) Declaration – where a title holder expresses his or hers intention to hold their property on trust for another. 2) Transfer - where title is transferred to a person with instructions that it be held on trust for another. - inter vivos  occurs during the life of the person (referred to as a ‘settlement’). It may be for consideration or a gift. (NB: Equitable Assignment check list). - post mortem  occurs after the death of the person (in

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