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    Audit

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    456 Chapter Eleven Appendix 11B Illustrative Audit Case: Keystone Computers & Networks‚ Inc. Part III: Substantive Tests—Accounts Receivable and Revenue This part of the audit case illustrates the manner in which the auditors design substantive tests of balances. The substantive tests are illustrated for two accounts—receivables and revenue. This aspect of the audit is illustrated with the following audit documentation: • ABC’s risk assessment working paper that combines the auditors’ assessments

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    $1‚132 in the statement of cash flows are very low compared to the net income of $8‚119. This may be due to the increases and decreases of the following operating accounts. The amounts of $7‚663 in accounts receivable and an increase of $ 2‚550 in other current assets‚ along with the decrease of $1‚312 in the income tax payable account. Presented in the

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    tests on accounting

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    accounting concept governs the above? a. The prudence concept b. The materiality concept c. The accruals concept * d. The dual accept concept 3. Which accounting concept requires that foreseen losses should be anticipated and taken into account immediately? a. The consistency concept b. The accruals concept c. The prudence concept * d. The going concern concept 4. In times of rising prices‚ what effect does the use of the historical cost concept have on a company’s asset values

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    Finacc Problem

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    Problem 4-3. Luft Corporation’s accounts had the following beginning balances: Account |   | Dr. |   | Cr. | Accounts Payable | | | | $ | 3‚070 | Accounts Receivable | | $ | 2‚160 | | | Accumulated Depreciation | | | | 2‚800 | Allowance for doubtful accounts | | | | 70 | Cash | | | | 1‚440 | | | Fixed Assets (at cost) | | | 6‚200 | | | Inventories | | | | 1‚730 | | | Note Payable (current) | | | | | 600 | Owner’s Equity | |

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    ECON 846 International Monetary Policy Semester 1 2013 • • • • • • Definition‚ subject & text Lecturers Assessment Lecture program 4 instant classics on international monetary policy National income accounting & the balance of payments Footer to be inserted here 1 Definition‚ subject & text •International monetary policy is about public-sector decisions concerning inflation‚ interest and exchange rates‚ where such decisions involve more than one country or currency. •ECON846 enables you

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    bsb110 mid sem exam

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    what Accounting Principle or Concept The accounting entity concept The reliability principle The cost principle The going concern principle The stable-monetary-unit concept QUESTION 3 Purchasing a motor vehicle on credit will have what affect on the accounts of a business Increase assets and increase owners equity Decrease owners equity and increase liabilities Increase assets and increase liabilities Decrease assets and decrease liabilities None of the above QUESTION 4 What type of Business Entity

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    perennial BOP deficits‚ it may signal that the country’s industries lack competitiveness. 3. The United States has experienced continuous current account deficits since the early 1980s. What do you think are the main causes for the deficits? What would be the consequences of continuous U.S. current account deficits? Answer: The current account deficits of U.S. may have reflected a few reasons such as (I) a historically high real interest rate in the U.S.‚ which is due to ballooning federal

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    ------------------------------------------------- Written Account of Organisational Observation I was unable to get the consent form signed by the manager because the form was never sent back to me by the company I used to work for. Therefore I’ve simply replaced the organisations name with ‘The Organisation’ and have used job titles instead of given names. The Organisation can be described simply as ‘open space specialists’. What they offer is teams providing installations of sports fields

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    Accounting 1a Project

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    Received cash from clients on account‚ $1‚750. 9. Paid cash for a newspaper advertisement‚ $300. 13. Paid office station company for part of the debt incurred on april 5‚ $400. 15. Recorded services provided on account for the period May 1-15‚ $6‚100. 16. paid part-time receptionist for two weeks’ salary including the amount owed on April 30‚ $750. 17. Recorded cash from cash clients for fees earned during the period May 1-16‚ $8‚200. 20. Purchased supplies on account‚ $400 21. Recorded services

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    accountant did not prepare an entry to adjust the Supplies account at the end of the accounting period and‚ as a result: a. the Supplies account was overstated. b. the total expenses were understated. c. the net income was overstated. d. the owner’s equity was overstated. e. all of the above are true. 3) On the basis of the following data‚ what is the proper adjusting entry for June 30‚ the end of the fiscal year? • Supplies account balance before adjustment‚ $1 900 • Supplies physical

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