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    Happiness Express Inc

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    Happiness Express Inc. Strengths: This case right off the bat seemed quite interesting since I never really think about the toy manufacturing industry much. The article really proves the point that in order for a toy manufacturing company to be successful they must be ahead of the game or anticipate what children will like as toys. It’s also important for companies to get merchandise-licensing rights for popular figures‚ such as Mighty Morphin Power Rangers in this case. However‚ the point

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    Happiness Express Inc

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    Happiness Express Inc. 1. a) The primary audit objectives of confirming a client’s year-end accounts receivable include occurrence and accuracy of realizable value. Auditors would like to make sure that the transaction generating the accounts receivable actually occurs‚ and that the receivables are recorded at accurate value for the current reporting period. Usually they will send accounts receivable confirmations to client’s customers directly. b) The primary audit objectives of performing

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    Happiness Express Inc

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    the auditor information on the “completeness” of a sale. The aim is to make sure that whatever sales are being recorded is recorded in the correct period. 2.   Cooper & Lybrand did indeed made mistakes & errors. First‚ they should have never accepted Goldberg’s offer to contact Woo Wee regarding the confirmation letter. In such a case they should have allowed Goldberg to call Woo Wee but instead taken control of the conversation. AU330.28 makes this clear; the auditor should maintain control

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    large receivable from Wow Wee and West Coast Liquidators that resulted from credit sales recorded by Happiness Express in late fiscal 1995. Happiness Express booked fictitious sales on the final day of fiscal 1995 which Coopers & Lybrand did not notice or tested during their audit. There was another mistake that auditors failed to notice that Wow Wee was a manufacturer of toy for Happiness Express but

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    CASE 2.3 Happiness ExpressInc. 1. Identify the primary audit objectives that auditors hope to accomplish by (a) confirming a client’s year-end accounts receivable (b) performing year-end sales cut-off tests. The primary audit objectives that the auditors hope to accomplish by confirming a client’s year-end accounts receivable are existence‚ completeness‚ and valuation. By using confirmations‚ the auditors are hoping that the third party would confirm or deny the stated amount‚ or add additional

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    Happiness Express

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    Synopsis In 1989‚ two longtime sales reps in the toy industry‚ Joseph and Isaac Sutton‚ founded Happiness ExpressInc. The business model developed by the Sutton brothers involved acquiring the licensing rights to market toys and other merchandise featuring popular characters appearing in movies‚ television programs‚ and books and other publications intended principally for children. The company got off to a quick start‚ thanks to the uncanny ability of the Sutton brothers to identify children’s

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    Alerie‚ Undoubtedly Express Inc. has been around since the early 80’s and obviously has done something right over the years that make a credible retailer today. Over the years‚ the clothing industry has evolved and retailers have ventured into other industries to stay afloat of the game. According to Net Advantage‚ Express sits at number 12 compared to its competitors. Currently‚ TJ Maxx is in the running seat and their philosophy is to offer brand name and designer merchandise at prices 20% to

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    Airborne Express 3

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    Harvard Business School 9-798-070 Rev. May 23‚ 2007 Airborne Express The officers of Airborne Express could hardly be more pleased.1 Results for the third quarter‚ 1997‚ were spectacular. Revenues for the quarter were up by 29% over the previous year‚ and yearto-date net earnings had increased by more than 500%. Airborne’s management team knew that the great results were‚ in part‚ fleeting. As the third largest player in the express mail industry‚ Airborne had gotten a boost from the recent strike

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    Case 3 McBurger Inc

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    Robbie Fitzgerald BUS3950 Case 3: McBurger Inc. 4/01/14 McBurger Inc. Quality Analysis INTRODUCTION/PURPOSE: Mr. McBurger‚ My name is Robbie Fitzgerald‚ I was hired as your operations consultant. My job is to improve the overall quality service of McBurger Inc. Based on what I received last week‚ I was told that you are experiencing an increase in customer complaints. Your biggest complaint is wait time. This is not good‚ this means customers have to wait for their food when your mission is to

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    Greetings Inc Case 2

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    1. Activity Based Costing benefits businesses that are more complex in nature. In this case‚ Greetings. INC has added a new product line‚ Wall Decor‚ which permits them to grow without expanding their physical stores; however‚ they have significantly raised their overhead costs by multiplying their cost drivers. Not to mention the fact that they have incorporated a largely automated system into their product line‚ which we know calls for an ABC system. The main reason to move to ABC though‚ would

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