To: Ted Katz‚ Partner‚ Kartz & Sargood LLP From: CA/CGA/CMA (External Auditor) Re: Bulletproof Greens (GREENS) 2014 Audit planning memo Audit Planning Memo Risk of Material Misstatement The risk of material misstatement is higher because: The deadline for the audit planning memo is due in a week. Furthermore‚ all year-end information will be ready by March 15‚2015 which means for now we will be auditing without complete information on GREENS. With three warehouses at separate places‚ GREEN’s operation
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Accounting Standards Boards Paper University of Phoenix ACC 541—Accounting theory and Research Professor: Cecil B. Lucy Lien Bach October 26‚ 2010 Introduction Accounting was created thousand years ago. Many companies use accounting system to record‚ maintain and report‚ and analyze business financial transactions. Because managers and investors make their business decisions based on Financial Statement‚ information obtained from Financial Statement must be concise and reliable. Budgets
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Careers in Accounting One of the major careers being practiced today is accountancy. Thousands of people are completing their degrees in accounting because there seems to be a bright future for accountants with the appropriate qualifications. Accountants‚ in their career‚ help ensure that the organizations are running more efficiently‚ public records are kept more accurately‚ and taxes are paid properly and on time. They perform important functions by offering a wide volume of business and accounting
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Organizational Psychologist Arthur Cunhs PSY 830-Principles of Organizational Psychology Dr. Dave Hale September 13‚ 2013 Organizational Psychologist The organizational psychologist specializes in the field of psychology which he or she applies to an organization to increase job effectiveness. Further‚ the training of organizational psychologist consist of either a masters or a doctoral degree. The role of an organizational psychologist is to improve employee’s performance
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Objective - A challenging career opportunity in a well-established & reputable private multinational company where my skills and capabilities are fully utilized. Education - Graduated from Faculty of Commerce – English Section -Aim Shams University - Major Accounting - May 1999-Average Grade (GOOD). - General Certificate of Secondary Education (Thanawia Amma) from Yehia Al Rafaei Language School‚ 1995. Experience (Current Occupation: Financial Controller
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EXERCISES 2.1 Instructions Select the assumption‚ principle‚ or constraint that most appropriately justifies these procedures and practices. (Do not use qualitative characteristics.) (a) Market value changes are not recognized in the accounting records. (b) Lower of cost or market is used to value inventories. (c) Financial information is presented so that investors will not be misled. (d) Intangible assets are capitalized and amortized over periods benefited. (e) Repair tools are expensed
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Coast4life Inc. Prepared for: Coast4Life’s board of directors Prepared by: Pat Brown‚ CMA Date: January 24‚ 2014 Introduction: Cruise industry is facing a worldwide downturn after terrorist attack in Caribbean in Sep. 30‚ 2010 and the decline in bookings of cruises next year implies that the cruise revenues may shrink worldwide. Financial analysis for the year ended 2012(appendix1) Current ratio of 1.59 indicates that the company can meet its short term obligations. There is a 48% improvement
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CHAPTER 3 Overview Cost-Volume-Profit Analysis revenues and total costs behave. If decisions can be significantly improved‚ managers should choose a more complex approach that‚ for example‚ uses multiple cost drivers and nonlinear cost functions. 3. Because managers want to avoid operating losses‚ they are interested in the breakeven point calculated using CVP analysis. The breakeven point is the quantity of output sold at which total revenues equal total costs. There is neither a profit
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How to be a good accountant When someone asked me what you want to do when you grow up‚ I will always answer "scientists"‚ but what is that‚ what to do‚ I have no idea. When I went to middle high school‚ I believed that a wide range of scientists‚ I need to have a specific selection‚ so I wanted to do a lot of career‚ such as journalists‚ actors‚ astronauts‚ and so on. I thought about everything‚ but I feel that it is not possible to achieve‚ my future is still very long. I also have lots of
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TABLE OF CONTENTS . 2. 3. 4. 5. 6. 7. 8. 9. 0. . 2. 3. 4. 5. 6. 7. 8. 9. 20. 2. 22. LIST OF CONTACTS PREFACE DISCLAIMER AND STATEMENTS DEFINITIONS AND INTERPRETATIONS CHAIRMAN’S STATEMENT TIME TABLE OF PRINCIPAL EVENTS EXECUTIVE SUMMARY TRANSACTION OVERVIEW KEY INVESTMENT CONSIDERATIONS PROFILE OF THE ISSUER BRIEF HISTORY OF THE ISSUER THE KENYAN ECONOMY: AN OVERVIEW AN OVERVIEW OF THE BANKING SECTOR IN KENYA CORPORATE INFORMATION BOARD COMMENTARY ON ISSUER’S STRATEGIC PLAN RISK
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