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    Exercise 2

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    2.) Mrs. Tolstoy and her husband‚ Serge‚ are planning their dream house. The lot for the house sits high on a hill with a beautiful view of the Appalachian Mountains. The plans for the house show the size of the house to be 2‚900 square feet. The average price for a lot and house similar to this one has been $120 per square foot. Fortunately‚ Serge is a retired plumber and feels he can save money by installing the plumbing himself. Mrs. Tolstoy feels she can take care of the interior decorating

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    School of Accounting ACCT5930 FINANCIAL ACCOUNTING Course Outline Semester 2‚ 2014 Part A: Course-Specific Information Part B: Key Policies‚ Student Responsibilities and Support Table of Contents PART A: COURSE-SPECIFIC INFORMATION 1 1 STAFF CONTACT DETAILS 1 2 COURSE DETAILS 2 2.1 Seminar Times and Locations 2.2 Units of Credit 2.3 Summary of Course 2.4 Course Aims and Relationship to Other Courses 2.5 Student Learning Outcomes 2 2 2 3 3 3

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    2102FE Financial Accounting ASSIGNMENT 2: Semester 2‚ 2013 DUE DATES: ASSIGNMENT: 22nd Oct 2013 (5.00pm) Tuesday‚ WEIGHTING: 15% WORD LENGTH: Maximum 1500 words. This assignment requires students to: (i) Prepare an essay relating to the Presentation of Financial Statements‚ (ii) Apply the relevant Accounting Standards and Corporate Legislation to a practical situation‚ and (iii) Analyze and discuss specific problems to associate with changes in accounting policies‚ and changes

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    Chapter 1: Overview—The Financial Statements Chapter 1 introduces the four financial statements--Income Statement‚ Statement of Retained Earnings‚ Balance Sheet‚ and Statement of Cash Flows. Accounting as the language of business is discussed along with an introduction of the various users of accounting information. Financial and Managerial accounting are compared. The four ways to organize a business – proprietorship‚ partnership‚ limited – liability company‚ and corporation‚ are discussed

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    Accounting 1B - Post Exam 2 Project 1. Jensen Company purchased a new machine on September 1‚ 2012‚ at a cost of $128‚000. The company estimated that the machine has a salvage value of $8‚000. The machine is expected to be used for 80‚000 working hours during its 8-year life. Instructions: Compute depreciation using the following methods in the year indicated. (a) Straight-line for 2012 and 2013‚ assuming a December 31 year-end. (b) Declining-balance using double the straight-line rate for

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    fair value accounting. Fair value accounting is to measure selected assets at fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. The objective of fair value accounting is linked with the objective of ‘decision usefulness’ of general purpose financial reporting. That is‚ to provide relevant information that is representationally faithful for users. IASB’s (and FASB’s) accounting standard

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    CHAPTER 1: INTRODUCTION TO FINANCIAL ACCOUNTING 1.1 USE‚ PREPARATION AND CONCEPTS * Use: The information derived from financial accounting is used by managers‚ investors‚ bankers‚ financial analysts and accountants‚ helping them to learn how to use information effectively and to do their jobs better. This information is essential to accountants for the services they provide. * Preparation: to be effective users of accounting information‚ people need to know something about how and

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    Accountants follow professional guidelines for measurement and disclosure of financial information. These are called generally accepted accounting principles (GAAP). In the United States‚ the Financial Accounting Standards Board (FASB) formulates GAAP. The International Accounting Standards Board (IASB) sets global or International Financial Reporting Standards (IFRS)‚ the two basic types of external providers of capital include investors (who exchange cash for stock) and creditors (who loan cash)

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    MANAGEMENT PART A: MULTIPLE CHOICES QUESTION 1. The conditions under which a firm sells its goods and services for cash or credit are called the: a) terms of sale. b) credit analysis. c) collection policy. d) payables policy. 2. The basic factors to be evaluated in the credit evaluation process‚ the five Cs of credit‚ are: a) conditions‚ character‚ capital‚ control‚ and capacity b) capital‚ collateral‚ control‚ character‚ and capacity c) character‚ capacity‚ control

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    accounting cycle exercises i

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    Skousen Accounting Cycle Exercises I Download free ebooks at bookboon.com 2 Accounting Cycle Exercises I © 2010 Larry M. Walther‚ Christopher J. Skousen & Ventus Publishing ApS. All material in this publication is copyrighted‚ and the exclusive property of Larry M. Walther or his licensors (all rights reserved). ISBN 978-87-7681-554-7 Download free ebooks at bookboon.com 3 Accounting Cycle Exercises I Contents Contents Problem 1 Worksheet 1 Solution 1 6 6 8 Problem 2 Worksheet

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