| | | | | MODULE 1‚ ASSIGNMENT 1 Coast4Life Inc. (C4L) | February 15‚ 2013 | | Candidate Assessment Form | Candidate: | 1085889 | AE: Above Expectations ME+: High Meets Expectations ME: Meets Expectations ME-: Low Meets Expectations BE: Below Expectations NA: Not Attempted Assessment: | ME- | Length of Response: Word Count: Within the limit – The limit is 750 words (introduction‚ body and conclusion only). Appendices: Within the limit – The limit is 5 pages
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To: Paul and Sam Livoria From: Dev Das‚ CMA Subject: Business Case Analysis on Livoria Sandwiches Date: September 30‚ 2013 Introduction Livoria Sandwiches Inc. provides exceptional quality sandwiches at a great price. Livoria has been able to maintain profitability since inception and has continued to grow its business and revenues. Recent unforeseen external events have caused significant cash flow issues and shook the family business. Livoria is hoping to see annual net income of $1.1 million
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reflect any changes to CONTRACTOR’s documented quality system. 35.5 CONTRACTOR’s documented quality system shall provide for the issuance of a "Stop Work" order by CONTRACTOR or CMA at any time during the Work‚ when significant adverse quality trends and/or deviations from the approved Quality Assurance Plan are found. 35.6 CMA reserves the right to perform Quality Assurance Audits of CONTRACTOR’s approved Quality Assurance Plan‚ including Subcontractors and Subsubcontractors‚ at any stage of the Work
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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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Chronic myelogenous leukemia (CML) is a cancer that grows from cells that produce white blood cells and starts inside the bone marrow. It is also known as chronic granulocytic leukemia (CGL). It is a myeloproliferative disorder symbolized by increased production of the granulocyte cell line without the loss of their ability to separate. Subsequently‚ the peripheral blood cell profile shows a larger number of granulocytes (neutrophils‚ eosinophils‚ and basophils) and their undeveloped precursors
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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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