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In a decision-making problem‚ anchoring effects occur when a seemingly trivial factor serves as a starting point for estimations In the following expression‚ which is (are) the dependent variable(s)? PROFIT = REVENUE – EXPENSES. Profit The categories of modeling techniques presented in this book include all of the following except: preventive models. Which of the following categories of modeling techniques includes optimization techniques? Prescriptive models What is the goal in optimization
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enforceable. OR Williams v Roffey Exception The exception was established in the case of Williams v Roffey where the defendant sub-contracted carpentry works to the plaintiff. But after some time‚ the plaintiff honestly could not go ahead‚ as he was in financial difficulties. The defendants promised the plaintiff extra amounts if the work was completed on time‚ as if there was a delay‚ the defendants would be liable to the owners of the flats under their contract with the owners. However‚ not all extra payments
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I Brief Contents 3 Chapter 1 Introducing Financial Accounting Chapter 2 Constructing Financial Statements Chapter 3 Adjusting Accounts for Financial Statements Chapter 4 Reporting and Analyzing Cash Flows Chapter 5 Analyzing and Interpreting Financial Statements Chapter 6 Reporting and Analyzing Revenues and Receivables Chapter 7 Reporting and Analyzing Inventory Chapter 8 Reporting and Analyzing Long-Term Operating Assets
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Question 1: Although the adoption of a single set of globally accepted accounting standard has become a need to the globalised capital markets nowadays‚ however the international differences in financial reporting practices between countries still exists mainly due to the setting of national accounting standards in different countries by their own respective government. Looking at this issue in a world-wide view‚ we can notice that every country in the world regardless of whether it is a developed
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define accounting. What are the three main characteristics of accounting? Is accounting static or dynamic? Accounting collects‚ analyzes‚ measures and records financial information about an organization and reports that information to stakeholders and decision makers. Accounting has 3 essential characteristics. Accounting is the (1) identification‚ measurement‚ and communication of financial information about economic entities to interested persons. Like social sciences‚ accounting is largely
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B6013 Spring 2010 B6013 - Financial Accounting Financial Assets and Liabilities Shareholder’s Equity Professor Urooj Khan o esso U ooj a Outline – Session 19 1. Financial Assets and Liabilities – Accounting for Financial Assets 2. Shareholder’s Equity – – – – Capital Stock Cisco Case Dividends and Share Repurchases Comprehensive I C h i Income B6013 Spring 2010 © Columbia Business School 2 Prof. Urooj Khan 1 B6013 Spring 2010 Background Readings and Practice Problems
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Management-art of getting things accomplished in org-s through others.Goals(OB):predicting behaviour‚explain events‚managing ob.Classical viewpoint-high specialization of labour‚‚intensive specialization‚ central decision-making.Scientific Management-taylor‚optimum of special\standard-tion.Burecracy-weber‚srict chain of command‚detailed rules‚high spec.‚central power‚selection\promotion based on competence.Hawthorne-how psychological affect productivity.HumanRelationsMovement(critique)-stric spec
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“Financial statements are like fine perfume; to be sniffed but not swallowed.” - Abraham Briloff (Professor Emeritus of CUNY Baruch) ACCOUNTING: Accounting is defined by the American Institute of Certified Public Accountants (AICPA) as "the art of recording‚ classifying‚ and summarizing in a significant manner and in terms of money‚ transactions and events which are‚ in part at least‚ of financial character‚ and interpreting the results thereof." ACCOUNTING AND ITS ROLE IN SOCIETY:
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21. Generally accepted accounting principles c. derive their credibility and authority from general recognition and acceptance by the accounting profession. 22. A soundly developed conceptual framework of concepts and objectives should d. all of these. 23. Which of the following (a-c) are not true concerning a conceptual framework in account-ing? c. It should be based on fundamental truths that are derived from the laws of nature. S24. Which of the following is not a benefit associated
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