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    School of Business Financial Accounting 30000 Financial Statement Analysis Case Exxon vs. Shell: Understanding the effect of inventory valuation on Financial Statements Designed by: Valeri Nikolaev Objective: Understanding the effect of inventory valuation assumptions on financial statements. Assignment summary: You are taking the role of a security analyst who recently started following the Oil and Gas industry. The analyst has a task to draw a comparison of several financial indicators for two

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    Tom Brown‚ the controller for MicroTech Software Company‚ is responsible for preparing the company’s financial statements. He learns that sales for the first quarter of the year have dropped so dramatically that the company is in danger of bankruptcy. As a result‚ he applies for an accounting position with another software company that competes with MicroTech. During his job interview‚ Tom is asked why he wants to leave MicroTech. He replies truthfully‚ “The company sales are down another

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    Checklist for this Subject Test 1. Answer Books: No 2. Standard MC Answer Sheets: No 3. Calculator: Yes 4. Paper Dictionary: No 5. Open Book: No --------------------------------------- QUESTIONS START FROM HERE ------------------------------------- Question 1 (a) What Grace suggested doesn’t seem to be ethical. First of all the transfer of her personal property to the Company will simply overstate the Company’s asset. Secondly‚ when the expenses were hidden off

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    E1-1 Urlacher Company performs the following accounting tasks during the year. Communicates__Analyzing and interpreting information. Records__Classifying economic events. Communicates__Explaining uses‚ meaning‚ and limitations of data. Records__Keeping a systematic chronological diary of events. Records__Measuring events in dollars and cents. Communicates__Preparing accounting reports. Communicates__Reporting information in a standard format. Identifies Identifies_Selecting economic activities

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    Kolb’s ELT with the Critical Thinking Components Superimposed: Accounting for Property‚ Plant & Equipment (IAS 16) – Standard Accounting Practise (Simon‚ 2009) Concerns have been (Kolb 1984) Kolb’s ELT with the Critical Thinking Components Superimposed: Accounting for Property‚ Plant & Equipment (IAS 16) - Variation from the Standard (Simon 2009) (Kolb

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    Managerial accounting places less emphasis on non monetary data than financial accounting? (FALSE) 9.) Direct material cost combines with manufacturing overhead cost is known as conversion cost? (FALSE) direct labor 10.) The cost of shipping parts from a supplier is not considered a product cost? (FALSE) it is a product cost 11.) The fixed cost per unit is constant and does not depend on how many units are produced? (FALSE) it does depend (it is not constant) 12.) Managerial accounting is primarily

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    analysis of increases and decreases in individual items in comparative financial statements is called a. vertical analysis b. solvency analysis c. profitability analysis d. horizontal analysis 2. Which of the following below generally is the most useful in analyzing companies of different sizes a. comparative statements b. common-sized financial statements c. price-level accounting d. audit report 3. The percent of fixed assets to total

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    Question 1: Briefly explain role of the following Financial Institutions in the economic development of Kenya: a) Kenya Industrial Estates: Kenya Industrial Estates (KIE) Limited was established in 1967 as a subsidiary of Industrial and Commercial Development Corporation (ICDC) with a major role of promoting indigenous entrepreneurship by financing and developing small scale and micro enterprises. KIE Limited was established to facilitate development and incubation of micro‚ small and medium enterprises

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    Rwanda Development Bank (BRD) 4 1.6.2. Vision‚ Mission and values 8 1.6.3. Objectives and strategy 9 1.6.4. Company structure 10 Chapter 2. REVIEW OF LITERATURE 12 2.1. DEFINITIONS OF KEY TERMS 12 2.2. OBJECTIVES AND LIMITATION OF ACCOUNTING 17 2.2.1. Objectives of Accounting: 17 2.2.2. Limitations of Accounting: 18 2.3. The accounting cycle 19 2.4. FUNCTIONS OF ACCOUNTING 19 2.5. INTERESTED PARTIES IN ACCOUNTING INFORMATION 20 2.6. COMPUTER ROLES IN MODERN ACCOUNTING 21 2.7. THE MAIN

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    Question 1 Thoery  Match each key term with its most correct definition.  1. corporation       The ability to make profits on financial securities because of having knowledge not available to the public.     2. dividend tax credit       An agreement of partners specifying the ownership interest of a company.     3. articles of partnership       A form of organization that represents single person ownership and offers the advantages of simplicity of decision making and low organizational

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