more historical (past‚ recorded) Uses GAAP Balance sheet (assets = liabilities + Equity) - Balances the company’s assets with it Current Liabilities – long term (mortgage payable) Short term (1 year) ex. A/P‚ N/P‚ Wages Payable‚ Rent Chapter 2 Money Measurement – Everything measured in terms of $ and cents (common denominator) www.reocities.com/CollegePark/bookstore/3932/index2.htm 1/10 6/25/13 ACG 6085 – ADVANCED ANALYSIS OF ACCOUNTING DATA Entity Concept – Any activity for which
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The air was unusually warm and humid when Jane and I took the first step out of the jeep. Sunlight filtered through the thick forest canopy. We started our research with no clues‚ but as explorers‚ our natural instinct guided us through the monstrous overgrowth. It was as though something was calling out for us‚ from deep within the heart of the Amazon rainforest. Follow your intuition‚ as Jane‚ my partner had always said. So we pressed on‚ venturing into the unknown. It took an eternity before
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ON GOING A JOURNEY One of the pleasantest things in the world is going a journey; but I like to go by myself. I can enjoy society in a room; but out of doors‚ nature is company enough for me. I am then never less alone than when alone. "The fields his study‚ nature was his book." I cannot see the wit of walking and talking at the same time. When I am in the country‚ I wish to vegetate like the country. I am not for criticising hedge-rows and black cattle. I go out of town in order to forget the
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CASE INCIDENT – A Virtual Team at T.A. Stearns T.A. Stearns is a national tax accounting firm whose main business is tax preparation services for individuals. Stearns’ superior reputation is based on the high quality of its advice and the excellence of its service. Key to the achievement of its reputation is the state-o the-art computer databases and analysis tools that its people use when counseling clients. These programs were developed by highly trained individuals. The programs that these
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Dear Amy‚ Thank you a lot for your last letter. It was a nice surprise to hear from you. I’m sorry I haven’t written to you earlier but I had to organize some things for my trip. As you probably remember‚ I’ve always wanted to visit some unusual places. And now‚ at last‚ I´m! But you’d never guess where I’ve chosen to spend my holiday. It’s Antarctica! You would never think of it‚ would you? I’m so excited about the whole event! The people I travel with are incredible. It’s their
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Case 2-2: 1. With respect to the adjustments related to goodwill‚ answer the following: a. Why does the adjustment for goodwill amortization increase net income under Country A GAAP but decrease net income under Country B GAAP? The adjustment for goodwill amortization increases net income under Country A GAAP but decrease net income under Country B GAAP because of how SKD amortizes goodwill for a period of 20 years while for Country B goodwill is only amortized for a period of 5 years. This leads
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education are more diversified but equally important‚ For instance‚ studying abroad. Therefore‚ let us look into the advantages and disadvantages of studying abroad. Firstly‚ staying away from home will present the chance for us to do everything ourselves. For example‚ daily chores‚ meals‚ paying fees or even as simple as waking up on time! Especially‚ learning how to manage our life without parents Besides that‚ going into international universities provide chances of meeting students from different
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Case Study 2 The Case of...Kevin Mueller‚ the Cautious Pilot 1) Why would Captain Mueller and his copilot sit in darkness before taking off on a night flight? Captain Mueller and his co-pilot sat in the dark cockpit to get their eyes adjusted to the night time‚ so that their eyes would produce more rods which aid in seeing in dim light. 2) Why would the mysterious object have first appeared to Mueller in his peripheral vision? The ‘rods’ are thin‚ cylindrical receptor cells in the retina that
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| (1) | (2) | (3) | (4) | (5) | Exit | Previous year | (1) Store associate | 0.43 | 0.06 | 0.00 | 0.00 | 0.00 | 0.51 | | (2) Shift leader | 0.00 | 0.54 | 0.16 | 0.00 | 0.00 | 0.30 | | (3) Department manager | 0.00 | 0.00 | 0.64 | 0.06 | 0.00 | 0.30 | | (4) Assistant store manager | 0.00 | 0.00 | 0.06 | 0.52 | 0.08 | 0.34 | | (5) Store manager | 0.00 | 0.00 | 0.00 | 0.00 | 0.66 | 0.34 | | | Forecast of availabilities | Next year (projected) | | (1) | (2) | (3) | (4) | (5) |
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Finance Theory I – Case 2 Tracy Hsiao‚ Baltic Ocean Evaluation of AQR Momentum Funds Date: Dec. 5th‚ 201r Past performance of momentum strategies – CAPM & Fama‐French MOM 4 factors model In Table 1‚ we could evaluate the past performance of momentum strategy‚ Short Decile 1 and Long Decile 10‚ a.k.a. L/S (10‐1). Capital Asset Pricing Model (CAPM) E(R) = α + Rf + β (RM - Rf) + By applying to CAPM‚ we got a β that is almost zero (-0.08) showing the strategy could effectively diversify and reduce
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