deferred tax and adjustments and also for changes in working capital during the period. This is the cash flow generated by the business and in Apple’s case amounted to $53.666 million. The reported segaments in this section are what we expected to be on there like Account Receivables‚ inventories‚ Accounts Payable‚ and depreciation; all the cash flows that run Apple’s business and that they use day to day. The investing section highlights how the cash was spent‚ on investing activities such as fixed
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some workshops and trainings for our management employees on the guidelines and policies for the particular state that they reside and work in. This is just to ensure that our management team understands and is adhering to the laws that govern us. Memo #2 Hi Pat‚ the idea that the CEO has to reduce cost of workforce definitely can be done legally. The contingent workers are the worker whose job is temporary differs from the norm of full-time employment. They
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------------------------------------------------- Tax Research Memo: Entity Selection Issue FROM: Mark J. Sobanski‚ CPA TO: Penelope‚ Mark and John. DATE: April 15th‚ 2013. SUBJECT: Entity Selection for the new business. Issue/ Considerations: It is desired to study the issue of how should the new business to be started by Penelope‚ Mark and John be structured? The related tax and non-tax considerations are as follows – I. The different forms of organization available to Penelope‚
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Part A: Interoffice Memorandum Phoenix Advertising Interoffice Memorandum DATE: July 23‚ 2014 TO: Gregory S. Forest‚ President; Zachary Sylvan‚ Vice President of Operations; Lauragina Soto‚ Vice President of Human Resources; Al Gucciardo‚ Vice President of Public Relations Operations; Troy Richards‚ Vice President of Marketing Operations; Devi Dewdat‚ Vice President of Advertising Operations; Deborah Hugo; Vice President of FinanceThe Executive Team FROM: Lauragina Soto‚ Vice President
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Bradley sent me a copy of his test of controls work that he did on sales transactions. (Please tell him to send his work to you‚ rather than me.) Based on what Bradley found‚ there looks to be some serious problems in Sales and A/R. You need to write a memo identifying and explaining the significance of the qualitative features indicated by these deviations. Some things you may want to think about: * If the control performance were uniform for the year‚ the deviations would be evenly distributed
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IPad Fuze Meeting Pro Fair 10 at a time Supports all mobile platforms Skype Great 5 at a time All platforms with extra fee 3. Cost of Web Conferencing Service The Adobe Connect is the most cost effective web conferencing solution for our business because of the number of users it allows and the ease of use. Adobe Connect Cisco WebEx Meeting Center Citrix GoTo Meeting Fuze Meeting Pro Skype Cost per month $55.00/$45.00 with one year contract $49.00 $49.00 $69.00 Free Cost per
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BRIEFING MEMO Disaster Recovery Importance and Solutions TO: DATE: April 30‚ 2014 SUBJECT: Disaster Recovery: The Importance and the Solutions INTRODUCTION: 1. In the information technology computer world Disaster Recovery (DR) plans are commonplace and have been around for many years. In general‚ a DR plan identifies the process a company or organization follows‚ to determine if and to what extent their data center has been adversely impacted by some kind of event and what actions can
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To: B. Wonder‚ Chief Executive Officer From: Chief Marketing Officer Subject: Potential Acquisition Date: July 26‚ 2013 The purpose of this memo is to provide feedback‚ detailing the Marketing Teams’ perspectives and update you on results from several inquiries relating to a prosed merger of the Italian hotel chain. While some research is conclusive‚ other variables that may affect the acquisition are; monetary exchange rate‚ geological changes‚ and reconstruction and improvements cost
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BTN 7-4 – Page 312 TO: Wendy Geiger DATE: June 19‚ 2011 SUBJECT: Manual Accounting Modifications for Expanded Business M E M O R A N D U M This memo is to advise you of the best possible ways for you to modify your current manual accounting system to accommodate the expanded business activities for your retail store. Pursuant to our conversation‚ you generally obtain your goods on credit using purchase orders‚ and your sales are primarily cash. You currently keep your manual accounting system
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Memo 1: eVade Pays Up 1. present obligation defer of liability 2. state law‚ so not a contingency 3. legal liability On March 31‚ 2012 Doing nothing: reason: yes there is a new tax rule of amnesty program‚ but it’s contingent on voluntarily resgister on prospective basis. If they didn’t file the paper work‚ they still may subject to $60 million. No legal reduction on the liability yet. Code: gain contingency‚ derecognition of liability extinguish405-40-1 On June 15‚ 2012 Memo 2: Talking
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