CHAPTER 5: ACCOUNTING FOR GENERAL CAPITAL ASSETS AND CAPITAL PROJECTS OUTLINE Number Topic Type/Task Status (re: 13/e) Questions: 5-1 Distinguishing general capital assets from fund capital assets Describe New 5-2 Capital asset disclosures Explain New 5-3 Modified approach for infrastructure Describe New 5-4 Capital lease accounting Describe 5-8 revised 5-5 Asset impairment Explain New 5-6 Use of capital projects funds Explain 5-4 revised 5-7 Encumbrances Explain Same 5-8 Construction
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Kieso‚ Weygandt‚ Warfield‚ Young‚ Wiecek‚ McConomy Intermediate Accounting‚ Tenth Canadian Edition CHAPTER 2 CONCEPTUAL FRAMEWORK UNDERLYING FINANCIAL REPORTING ASSIGNMENT CLASSIFICATION TABLE Topic Brief Exercise Usefulness of the Conceptual Framework (CF) and main components of CF Exercise Problem 5‚ 7 Writing assignments 1 Qualitative Characteristics 1‚2‚3‚9 1‚5‚6‚7 2‚3‚4‚5‚7‚8 3‚5 Elements 4‚5‚6‚7 2‚7 2‚3‚5‚8 3 Foundational
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Sarah Haynes Dr. Christerson Honors Biology 9D 11 April 2015 10.1 Assessment 1a. Identify two reasons why a cell’s growth is limited. The larger a cell becomes‚ the more demands the cell places on its DNA. In addition‚ a large cell is less efficient in moving nutrients and waste material across the membrane. 1b. As a cell’s size increases‚ what happens to the ration of its surface area to its volume? As a cells size increases‚ the volume increases more than the surface area. However‚ the ratio
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Exercise 2-1 (10 minutes) 1. The wages of employees who build the sailboats: direct labor cost. 2. The cost of advertising in the local newspapers: marketing and selling cost. 3. The cost of an aluminum mast installed in a sailboat: direct materials cost. 4. The wages of the assembly shop’s supervisor: manufacturing overhead cost. 5. Rent on the boathouse: a combination of manufacturing overhead‚ administrative‚ and marketing and selling cost. The rent would most likely be prorated
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Every person is different in his or her behavior‚ feelings and the way of thinking. These unique characteristics formulate personality. Some people are easy-going‚ fun-loving; the others are aggressive‚ powerful and decisive. Researchers-psychologists‚ Don Riso and Russ Hudson‚ created very interesting and observing questionnaire called Enneagram and wrote a book called “The wisdom of Enneagram”. Enneagram helps to indicate the type of personality of the person. It shows which of the good qualities
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Section 9-1 Review Key Ideas 1. Identify the primary source of energy that flows through most living systems The sunlight. Autotrophs use sunlight to make their own food. Organisms that can’t make their own food consumed the food molecules made by autotrophs‚ eat autotrophs or eat organisms that consumed autotrophs. 2. Explain how an organism’s metabolism is related to Earth’s carbon cycle. An organism’s metabolism is related to using energy to build organic molecules which contain
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121‚920 cr Accumulated OCI‚ Jan. 1‚ 2012 -0- Balance‚ Dec. 31‚ 2012 103‚000 dr 135‚720 cr 759‚200 cr 623‚480 dr E20-7 Continued Pension Expense 83‚920 OCI (PSC) 103‚000 Cash 65‚000 Pension Asset/Liability 121‚920 E20-10 Webb Corp. Memo Record Items Annual Pension Expense Cash OCI—Prior Service Cost OCI--- Gain/Loss Pension Asset/Liability Projected Benefit Obligation Plan Assets Balance‚ Jan. 1‚ 2012 120‚000 cr 600‚000
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CASES Real World Case 5-1 Requirement 1 A bill and hold strategy accelerates the recognition of revenue. In this case‚ sales that would normally have occurred in 1998 were recorded in 1997. Assuming a positive gross profit on these sales‚ earnings in 1997 is inflated. Requirement 2 A customer would probably not be expected to pay for goods purchased using this bill and hold strategy until the goods were actually received. Receivables would therefore increase. Requirement 3 Sales that would
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Chapter 10: Analysis and Valuation of Privately Held Companies Answers to End of Chapter Discussion Questions 10.1 What is the capitalization rate and how does it relate to the discount rate? Answer: The terms discount rate and capitalization rate are often used interchangeably. Whenever the growth rate of a firm’s cash flows is projected to vary over time‚ the term discount rate generally refers to the factor used to convert the projected cash flows to present values. In contrast‚ if the cash
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Human Resource Management & Organizational Behavior Group Assignment Submitted to: Mohammad Tohidul Islam Miya Submitted By: Meherun Hasan 114141023 RezwanaAfnan 114141010 Sk. Zenin 114133004 HumayraZahirSaima 114123016 United International University Date: 26-04-2015 Table of Contents Foundations of Group Behavior 1 Ethical Dilemma 1 Case Incidence-1 1 Case Incidence-2 2 Understanding Work Teams 4 Ethical Dilemma 4 Case incidence-1 4 Case Incidence-2 5 Communication 7 Ethical Dilemma 7 Foundations
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