Certified Public Accountant profession in Germany – Wirtschaftsprüfer CPA is the american title for the profession as an auditor. In Germany it’s called Wirtschaftsprüfer and is one of the most coveted professions but has also the hardest state examinations. How to become a CPA in Germany? Becoming a CPA is a long way in Germany. The candidate needs to meet several requirements to get admission to the state exam‚ even personal ones. Requirements: • First of all the person needs
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Bar and Beverage Management Name: Course: Lesson # 5 Types of Beverage OBJECTIVES Discuss the definition of Alcoholic Beverage To know the Types and Classifications of Wines To know what is mixology To be familiarized with the distilled spirits LESSON PROPER ALCOHOLIC BEVERAGE Any potable liquid that contains 0.05% to 95% of ethyl alcohol by volume is considered as alcoholic beverage. Two Types of Alcoholic Beverage I. Fermented Alcoholic Beverage Fermentation – Is the natural process
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Week 1 – DQ 1. What ethical dilemmas might CPAs experience? Explain what ethical responsibility a CPA might neglect. (Ch. 17 of Financial Accounting Theory and Analysis) According to our text‚ there are five ethical dilemmas that accountants can experience: ❖ Independence: the accountant must be separate from the company ❖ Scope of Services: the accountant/auditor should not provide services that is not required by an accountant/auditor (consulting‚ tax return preparation‚ tax advice)
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References: Bernard et al‚ (1998) ‘Food and Beverage Management’‚ USA http//www.hotelnovotel Greenwich (2012) http//www.accorhotels.com/business (2012) http//www.barbican.org.uk/share. (2012) overall: you have attempted all the questions in the right basic way. The report lacks academic support/literature
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will mainly concentrate on why such alcoholic advertisements should be restricted; and to what extent should any governments be able to control advertising. My personal opinion that I maintain is that I agree with having restrictions on alcoholic beverages’ advertisements on TV‚ by focusing more on responsible drinking and on problems that drinking causes every year because of irresponsibility of its consumer. I also stand by my opinion because young people are negatively affected by those ads‚ since
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BEVERAGES INDUSTRY IN INDIA: Indian beverages industries size is Rs. 8000 crores and it is dominated by two players’ viz PEPSI & COKE. This high profile industry has lot of potential for growth as per capita consumption in India is 9 bottles a year as compared to 20 bottles in Sri Lanka‚ 14 in Pakistan‚ while 12 bottles a person in Nepal. The RKG Group is India’s leading supplier of retailer brand carbonated & noncarbonated soft drinks‚ with beverages manufacturing facilities in India
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Beverage Case Roles President Jack Johnson Driver Joe Stevens Sales manager Marsha Ketchum Accounting Jim Thomas Jason Rodgers operation manager The Company JBI Last year revenue 12 Million $ about 20 customers between 100.000 $ to over 1 million $ undiscounted list price was 15‚20$per case of 25 full cost Excluding customer service was 13‚10$ per case Case situation Saver Superstone one of Johnson Beverage largest customers want discount ABC for JBI Saver Superstore
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Hotel/Restaurant for deliberate negligence with criminal abetment and for ‘defiency in service’ besides for ‘damages’ to untold extents. QUESTION 2 Give five characteristics of a good beverage manager and explain in your own words why these characteristics are important. (15) (i) People-oriented A beverage manager must be comfortable leading their employees and working with public . In fast food restaurants ‚ some managers also work as cashiers. In fine dining establishments the manager
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As the economy continues to slowly improve‚ a wave of significant change is moving through the food and beverage industry redefining how companies grow‚ operate‚ and manage risk. Rapidly advancing technology is driving much of the transformation‚ providing opportunities to explore new ways of doing business‚ and to better understand and engage with consumers. However‚ technology does not come without challenges‚ exposing companies to new areas of risk and vulnerability. And‚ while technology
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1. What professional standards are relevant to client acceptance decisions? What general principles do these standards suggest accounting firms should apply in arriving at client acceptance decisions? Identify specific measures that accounting firms should take before deciding to accept a potential client. PCAOB AU Section 301.07 is relevant to the client acceptance decision because it states that “the auditor should establish an understanding with the client regarding the services to be performed
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