| US | JAPAN | CHINA | GERMANY | NETHERLAND | FRANCE | PROFESSIONALISM | Regulation environment:1. accounting is regulated by private-sector body(FASB)‚ but government underpins the authority of its standards. 2. no legal requirement for the publication of FS3. each state has its own corporate statutes and not rigorously enforced. Reports rendered to local agencies are often unavailable to the public4. only listed companies have compulsory requrirements for FR at the federal level as specified
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Income statement The income statement or the profit and loss account as it is also called measures reports how much profit (wealth) has the business generated over a period of time. To measure profit the total generated revenue over a period must be identified. Revenue is a measure of inflow of economic benefits arising from the operations of the business. These benefits will either result in an increase of assets such as cash or amounts owed to the business by the customers or a decrease
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HW 10% MT 45% Final 45% HW is submitted electronically on the following Tuesday Financial accounting: (1) Investor—outside the company (2) Creditor—outside the company (3) Management—inside the company Different points of view (1)-–whether the investment is worthwhile (2)—whether they can get the money back (3)—prepare the financial statement and would not want to share every information with investors/creditors; but investors and creditors want to know the truth—accurate financial data
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Table of Contents 1. INTRODUCTION 1 1.1. What is Value Stream Mapping (VSM) 1 1.2. When to use Value Stream Maps 2 2. VSM CHARACTERISTIC 4 2.1. VSM Line Conventions 4 2.2. VSM Symbol And Definition 6 2.2.1. VSM Process Icons 6 2.2.2. VSM Material Icons 7 2.2.3. VSM Information Icons 8 2.2.4. VSM Miscellaneous Icons 9 3. IMPLEMENTATION OF VALUE STREAM MAPPING 10 3.1 Objective of Using Value Stream Mapping 10 3.2 Designing Flow of Value Stream Mapping 11 3
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Problem One Cost Behaviour Required: 1. Which costs are classified as the following (no calculations required): a. Variable (per hour) Extras‚ Stage lighting b. Fixed Director costs/salary‚ equipment depreciation‚ royalties c. Mixed Actors‚ Supplies d. Step cost Food 2. The management has planned to film 800 hours and make 6 shows with an average of 3 actors and 2 extras for August 2009. Please calculate the cost of supplies‚ actors‚ and royalties for this month. (Hint: please use high-low method
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Service Operations Management BUSS376 Term Project Emergency Room Operations Team Supreme Seo‚ Jin ho Kim‚ hyo sik Kim‚ jeong yeon Yang‚ hyunwook Park‚ sungyoun Jung‚ hong joo Ho Jia Ling Audrey 오드리 Table of Contents 1.0 Introduction ---------------------------------------------------------------------------------------------------------- p.2 2.0 Problem Recognition - The Revision of Emergency Duty Law ----------------------------------------------- p.3 3
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Memorandum To: Bill Pippin From: ABC Consultants Date: Feb 12‚ 2009 Re: Manzana Analysis. ABC Consultants is pleased to present an analysis of the current state of operations at Manzana and the relevant recommendations to improve the operational performance. We understand that there are four types of work processes viz. RUN‚ RAP‚ RAIN and RERUNs. In these four types of processes‚ RUN is the most profitable one generating annualized premiums of $6724. Also‚ RUN’s and RAP’s are given priority
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ACCT1501 Practice Exam Questions & Solutions 2011S1 QUESTION 1 ACCOUNTS RECEIVABLES • • • • On 1st July‚ 2007‚ one of SSS’s customers‚ BBB‚ went bankrupt. BBB owes SSS $2‚500 and there is no hope for recovering this amount. On 1st October‚ SSS collected $85‚000 from outstanding accounts. SSS Company’s financial year ends on 31st December. During 2007‚ SSS sold goods for cash for $22‚000‚ and on credit $80‚000. On 1st January 2007‚ SSS Ltd. has a debit balance of $30‚000 in Accounts
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| Question : | (TCO 1) What command do you type to save the configuration stored in RAM to NVRAM? | | | Student Answer: | | Router(config)#copy current to starting | | | | Router#copy starting to running | | | | Router(config)#copy running-config startup-config | | | | Router#copy run startup | | Instructor Explanation: | Chapter 1‚ page 26 | | | | Points Received: | 0 of 5 | | Comments: | | | | 2. | Question : | (TCO 1) Which of the
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company uses a process cost accounting system. Its Assembly Department’s beginning inventory consisted of 50‚000 units‚ 3/4 complete with respect to direct labor and overhead. The department started and finished 127‚500 units this period. The ending inventory consists of 40‚000 units that are 1/4 complete with respect to direct labor and overhead. All direct materials are added at the beginning of the process. The department incurred direct labor costs of $24‚000 and overhead costs of $32‚000 for
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