DELTA COMPANY 1) Acquisition Cost $400‚000 Consolidating Work Sheet Book Value at date of Acquisition 160‚000 December 31‚ 19x3 Excess of Acquisition Cost over Book Value $240‚000 Account Title Delta Company Alpha Company Eliminating Entries Consolidated 3) Goodwill = 40 years Debits Credits Trial Balance $240‚000 - 40 years Inventory $200‚000 $50‚000 (5) $4‚000 $246‚000 $6‚000 per year
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© Copy Right Reserved Institute of Certified Management Accountants of Sri Lanka May 2013 Examination Integrative Case Study (ICS - 405) Instructions to candidates: The Integrative Case Study (ICS - 405) of May 2013 Examination comprises of two scenarios; Scenario I‚ Scenario II and the Question paper. Scenario I Scenario I is provided in this web site and has information about the company and industry‚ on which the question paper will be based. This is not allowed in the examination hall
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CMA ONTARIO ACCELERATED PROGRAM STRATEGIC MANAGEMENT September 2009 Table of Contents OVERVIEW OF STRATEGIC MANAGEMENT ....................................................................................................... 1 NATURE OF STRATEGIC MANAGEMENT ....................................................................................................................... 1 BENEFITS OF STRATEGIC MANAGEMENT ...........................................................................
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Historic cost Assets (such as cars) and liabilities (such as amounts owed to a creditor) are usually valued at their historic cost‚ i.e. at the price paid for them when they were originally purchased or sold. However‚ apart from the impact of inflation or deflation‚ assets and liabilities may change their value owing to such factors as wear and tear and obsolescence. Realization When goods are sold or purchased or sold on credit terms it is customary practice to treat them as being exchanged
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Calculator: To clear register Sharp EL-738: Press 2nd F then mode (CA on top) Bond 1. Company acquired bond: Accrued coupon payments received = FMV x coupon rate x # of months received (months counted from last coupon payment‚ coupon payment date can be tell by bonds dated at date. Even though semi-annually‚ doesn’t mean it’s issued at June 30/Dec 31) Journal entry: Dr. xxx investments ** Dr. Investment income Cr. Cash Continent liability pg284 Derecognize asset Diminishing
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CMA Exam Support Package Examination Essay Questions For Practice © Copyright 2010 By Institute of Certified Management Accountants Introduction The Institute of Certified Management Accountants (ICMA) is publishing this book of practice questions with answers to help you prepare for the CMA examination. Each question is referenced to the Content Specification Outline (CSO) and the Learning Outcome Statements (LOS). These questions are actual “retired” questions from the CMA exams
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Foreign Aid Canada (FAC) To: FAC Executive Management Team From: Pat Innes‚ CMA December 4‚ 2012 Executive Summary: Foreign Aid Canada (FAC) is a charitable organization whose mandate is to provide humanitarian aid in Africa and Asia through emergency relief‚ development assistance‚ and HIV/AIDS treatment and prevention programs. FAC’s strategic goal is to undertake HIV/AIDS projects that will help 3000-6000 AIDS patients
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sound and even the easy to program elements! If you find the perfect TV then you can reap the rewards and relax on your sofa and watch the best HDTV known to man (or woman.) Start singing! It’s a ‘CMA Country Christmas’ On Monday night‚ the country music fans will be glued to ABC for the yearly “CMA Country Christmas.” Hosted again this year by Jennifer Nettles‚ the special was filmed at the Grand Ole Opry House in Nashville. What is truly impressive about this show is every year the lineup is incredible
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Lauren Floral Ltd Strategic Plan: Lauren Floral Ltd. - Robert Stevenson Lauren Floral Ltd Agenda 1. 2. 3. 4. 5. 6. The Challenge Issues & Opportunities Options & Recommendation Financial Assessment Risks to Success Implementation Strategy Lauren Floral Ltd The Challenge Mission: Lauren Floral Limited (LFL) will grow and distribute premium quality roses that will bring vibrant colour‚ sweet fragrance‚ and cheer to people‚ whether purchased as gifts‚ for special occasions‚ or for everyday
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LACMA stands for Los Angeles Contemporary Museum of Art. Located on Wilshire Boulevard and is on "Museum Row" in Los Angeles. Established in its current location in 1965 and it is the largest art museum in the western United States. The museum’s name is a misnomer‚ for its collection contains roughly 130‚000 pieces of art and the collection spans centuries‚ although their focus is on contemporary art. The museum provides another facet to the already robust multi-cultural make-up of Southern California
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