CHAPTER 5: ACCOUNTING FOR GENERAL CAPITAL ASSETS AND CAPITAL PROJECTS OUTLINE Number Topic Type/Task Status (re: 13/e) Questions: 5-1 Distinguishing general capital assets from fund capital assets Describe New 5-2 Capital asset disclosures Explain New 5-3 Modified approach for infrastructure Describe New 5-4 Capital lease accounting Describe 5-8 revised 5-5 Asset impairment Explain New 5-6 Use of capital projects funds Explain 5-4 revised 5-7 Encumbrances Explain Same 5-8 Construction
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Week 1: Case 6 “The Financial Detective” From the case study of The Financial Detective‚ 2005 the objective is to place the correct company to match the given financial data and ratios. I will analyze and compare the financial ratios of the companies in each industry and interpret them to identify the correct company. Health Products: Company A is Johnson and Johnson (J&J) as it is evident based on its financials. The cost of goods sold is twice as higher as Company B because J&J has a very
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The Target Corporation‚ what used to be known as the Dayton Dry Goods Co.‚ is an American retailing company that was founded in Minneapolis‚ Minnesota‚ in 1902. In 1962‚ the first Target store was opened in Roseville‚ Minnesota. It is the fifth largest retailer by sales revenue in the United States behind Wal-Mart‚ The Home Depot‚ Kroger and Costco. The company is ranked 33rd on the 2007 Fortune 500. Target operates its retailing business exclusively in the United States. It is a rival with Kmart
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1. General Economic Outlook Cott Corporation earned its revenue mainly from United States‚ Canada and U.K. Its revenue from these countries accounted for 97.83% and 98.62% in 2003 and 2002 respectively. However‚ the company tends to increase its operation in Mexico as a result of its acquisition in .. Therefore‚ our discussion will be based on 4 countries as mentioned above. 1.1 Global Economic Outlook From economic in bubble stage in 2000 to the adverse effects of the September 11‚ 2001
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Performance improvement Training Petronas has increase their performance by train all their employees to give a better services to the customers. They provide a regular training program to all of their employees in order to satisfy their customers. Staff training and development classes are available to all employees. Facilities Petronas also has improve their performance by providing extra facilities. They provides automated teller machine (ATM) and cash deposit machine (CDM) by CIMB. This is
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Case 6 : The Financial Detective Financial data is the most crucial information in describing any sort of business‚ but this information is also useful in differentiating between different types of businesses. In any specific industry‚ many key players are present‚ yet their strategies and implementations of business vary greatly. Two firms may achieve the same earned profit‚ yet go about securing this profit in radically different ways .A close analysis of financial data for each business can
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For the period of 7 years‚ the management spent $15.1 Billion in exploration activities. By right‚ the amount spent should have resulted in an increase in the company’s performance represented in an increase in shareholder’s wealth. That was not the case with Gulf. The management of Gulf was spending huge amount of money without proper analysis‚ in a nutshell‚ they were showing careless attitude in managing assets of the company. This was reflected in huge market undervaluation of company’s stock‚
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its only 0.5%. Jerry DeGroot‚ History professor at the University of St. Andrews‚ said "Funding NASA siphons money from other worthwhile‚ terrestrial programs such as helping the nation’s poor." and that "The time has come to pull the plug on meaningless gestures in space.". So in this paper‚ I will see if space exploration‚ NASA in particular‚ should be publicly funded.
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| Revision Question Answers: (d)‚ (a) ➢ Some tips on studying this course Corporations Law is a difficult course. The phenomena giving rise to disputes in the company law context are complex. The corporate law is a mix of statute‚ common law‚ and equity. The typical failure rate of the equivalent course in the Griffith Law School (while I was teaching there) is 30%. The failure rate of the undergraduate Company
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MANUFACTORING CORPORATION Case Study Chapter 12 – Crosby Manufacturing Corporation Abstract Next to first-hand experience‚ case studies are one of the best ways to learn project management skills. In The Crosby Manufacturing Corporation case study‚ Harold Kerzner reports on the executive-level exchange between the company president and other department heads regarding a new Management Cost and Control System (Kerzner‚ 2009). This paper will give a synopsis of the case‚ analyze
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