Global Strategy and Leadership SMA 要重 Module Module 1 - An introducing to strategy and leadership Introducing strategy and leadership The evolution of strategy Differentiating strategy Operational effectiveness Competitive strategy productivity frontier Figure 1.1 Reading 1.1 Are you sure you have a strategy? The elements of strategy Arenas Vehicles Differentiaors Staging Economic logic IKEA Table 1 Testing the quality of your strategy The emergence ( ) of strategy Developing
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Individual CPA Report Kendall Nicholson University of Phoenix Financial Reporting ACC 545 Mario Ducret July 31‚ 2012 Individual CPA Report Internal Memorandum Date: July 31st‚ 2012 To: Ms. Liza Stephens‚ CEO From: Kendall Nicholson‚ CPA Subject: CPA responsibilities regarding subsidiary. Dear Ms. Stephens. Per your request‚ I am providing you with information regarding explanations about the subsidiary that has been set up as a corporation. This explanation includes the methodology
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A & A U standards setting C C O U N T I N G D I T I N G Disclosure of the Engagement Partner in the Audit Report An International Perspective on the PCAOB Proposal By Jason Bergner and Ling Lin O n December 4‚ 2013‚ the PCAOB conducted an open meeting to reconsider its proposal to require the disclosure of the engagement partner (and certain other participants) in the audit report‚ as part of its efforts to improve transparency. The PCAOB is carefully considering the likely costs and benefits
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Adjusting Entries Step 5 of the accounting process involves the preparation of adjusting entries. Adjusting entries are made to update the accounts and bring them to their correct balances. The preparation of adjusting entries is an application of the accrual concept of accounting and the matching principle. The accrual concept states that revenues (or income) are recognized when earned regardless of when collected and expenses are recognized when incurred regardless of when paid. The matching
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M 2 Professional ethics Service Ideal The wellbeing of society The pursuit of excellence Community service Code of Ethics for Professional Accountants (APESB 2010) Ensure high-quality service consistent with the reputation of the profession. It provides guidance in conflict situations. Conceptual framework approach The code provides a conceptual framework approach to the application of the fundamental principles of professional conduct: 1. integrity Honest and trust. Accountants
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CBU Case Study Accounting today is much more complex and difficult to understand than it has been in the past. Due to the increasing complexity Accounting Information Systems have been created to alleviate some of the pressures facing accountants. According to Frederick Jones and Dasaratha Rama (2006)‚ Enterprise Resource Planning (ERP) systems are moving businesses from the functional approach to an integrated approach for managing transactions (p.684). Having knowledge and experience with the
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Governmental and Nonprofit Accounting March 2014 - CPA EXAM Quiz – Answers and Explanations [1] Net assets is an element of the financial statements of not-for-profit entities (NFPs). It A. Net assets equal the residual interest in the assets of an entity that remains after subtracting its liabilities. For a business enterprise‚ equity (the ownership interest) is the analogue of net assets. In an NFP‚ which has no ownership interest in the same sense as a business enterprise‚ the net assets
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Case Study Presenting a case to a teacher is same as presenting it in front of a jury. You need to have structured and solid arguments to convince the jury (teacher‚ in your case) and prove your point. If you are an excellent lawyer‚ you can even convince the jury that your defendant is not guilty even if he is (not ethical‚ of course). The bottom line is: you need to structure your case analysis. Although every case analysis more or less follows the same pattern; there is a slight variation depending
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Roll of Successful Examinees in the C. P. A. LICENSURE EXAMINATION Held on OCTOBER 8‚ 2011 & FF. DAYS Released on OCTOBER 17‚ 2011 Page: 2 of 84 Seq. No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 N a m e ABAD‚ FERDINAND JR MAGO ABAD‚ RAQUEL CATANEO ABALA‚ DOMENIC TAGONGTONG ABALOS‚ MARK LESTER BULLAS ABALOS‚ SHAYNE CATUNGAL ABANA‚ VANESSA TAGLE ABAPO‚ DONALD IAN BRASILEÑO ABARETA‚ RICK
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------------------------------------------------- The Requirements of SFAS 116 and 117 and its effect on the financial statements The Statement of Financial Accounting Standards (SFAS) 116 and 117 are standards set for not- for-profit and non-governmental entities. The standards account for contributions and financial statement presentation (Granof‚ Khumawala‚ 2011). SFAS 116 defines how contributions are designated. Contributions can have donor-imposed restrictions. The standard defines
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