Annotating is recording what a reader is thinking while reading—it helps a reader remember what s/he has read. Annotation also provides an opportunity for a reader to wrestle with the meaning of the text. Nothing matters more than THINKING while reading. Be cautious with the highlighter—underline and make notes with a pen or pencil. Highlighting can actually distract from the business of learning and dilute your comprehension. Highlighting only seems like an active reading strategy‚ but
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CHAPTER 1 Financial Reporting and Accounting Standards ASSIGNMENT CLASSIFICATION TABLE Topics Questions Cases 1. Global markets. 1 2. Environment of accounting. 2‚ 3‚ 4 4‚ 5‚ 7 3. Objective of financial reporting. 5‚ 6‚ 7‚ 8‚ 9‚ 10 2 4. Standard-setting organizations. 11‚ 12‚ 13‚ 14‚ 15‚ 16‚ 17‚ 18 1‚ 3‚ 6 5. Financial reporting challenges. 19‚ 20‚ 21‚ 22‚ 23‚ 24‚ 25 8‚ 9‚ 10 6. Ethical issues. 25 11‚ 12 Copyright
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outstanding common stock (10‚000 * 10) 100‚000 Additional paid-in capital (10‚000 * 3) 30‚000 Total paid-in capital 130‚000 Retained Earnings 75‚000 Total Stockholder Equity 205‚000 Brief Exercise 11.2 Beta Company Stockholders Equity section of the Balance Sheet Issued and outstanding common stock (10‚000 * 25) 250‚000 Issued and outstanding preferred stock (10‚000 * 100) 100‚000 350‚000 Additional paid-in capital: Common stock (10‚000 * 2) 20‚000 Preferred stock
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with investment bankers. Her last meeting regarding the intended capital structure of Apix went well‚ and she calls you into her office to discuss the next steps. “We will need to determine the required return for our intended project so that we have a decision criteria defined for the project‚” she says. “Do you have the information I need to describe capital structure and to calculate the weighted average cost of capital (WACC)?” you ask. “I do‚” she smiles. “We can determine the target
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Capital Rationing Capital rationing means that there is not sufficient finance (capital) available to support all the projects proposed in an organisation. In an ideal world any project which can earn a positive net present value or earn an internal rate of return greater than the cost of capital should be able to find a source of finance because there are rewards to the providers of capital. However‚ the world is not ideal and there may be restrictions on capital for any of the following reasons:
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How Much Can the Internet help GM? 1. Analyze GM using the competitive forces and value chain models. Porter’s competitive forces model Porter’s value chain model 2. Evaluate the current business strategy of GM in response to its competitive environment. What is the role of Internet technology in that strategy? How successful is that strategy? The current business strategy of GM in response to its competitive environment is based on the belief that by intensively weaving Internet
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U. S. Generally Accepted Accounting Principles (U. S. GAAP) and International Financial Reporting Standards (IFRS) There are numerous companies that use different types of accounting standards or rules. International Financial Reporting Standards (IFRS) and U.S. Generally Accepted Accounting Principles the most popularly used by companies. IFRS is a set of accounting standards that provides a global framework for how public companies prepare and disclose their financial statements. The U.S. Generally
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management organization and through franchised domestic and foreign distributors. (Source: Company 2007 Form 10-K) Learning Objectives • Discuss the economic and corporate issues surrounding stock-based compensation. • Understand how to account for stock-based compensation and how the activity is presented in the financial statements. • Read and understand footnotes to the financial statements concerning stock-based compensation. • Explain the financial statement tax effects of stock-based compensation
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What physical evidence did you find at the victim’s home? Matches Space heater Bear bottles The girlfriends wallet Describe the process that you used to take a sample of the puddle-shaped burn pattern on the floor. Why did you also take samples from the portion of the floor that was not burned? To take a sample of the burned floor we scraped the burnt wood will we got loose pieces of it. We did the same to take a sample of the wood that had not been burned. We took a sample of the burned
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Responsibility Accounting Budget Meaning Budget is a financial and/or quantitative statement‚ prepared and approved prior to a defined period of time‚ of the policy to be pursued during that period for the purpose of attaining a given objective. * CIMA Official Terminology It is a plan quantified in monetary terms‚ prepared and approved prior to a defined period of time‚ usually showing planned income to be generated and/or expenditure to be incurred during that period and the capital to be
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