CA 1-4: (a) Differentiate between Financial Accounting and Managerial Accounting. While financial accounting is the process that culminates in the preparation of financial reports on the enterprise for use by both internal (as managers) and external parties (as investors‚ creditors‚ unions‚ and government agencies)‚ managerial accounting is the process of identifying‚ measuring‚ analyzing‚ and communicating financial information needed by management to plan‚ control‚ and evaluate a company’s operations
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Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington‚ D.C. 20549 FORM 10-K (Mark One) ANNUAL REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 29‚ 2012 OR ¨ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to . Commission file number: 1-14092 THE BOSTON BEER COMPANY‚ INC. (Exact name of registrant as
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fraudulently misstated financial statement to the bank‚ thus turning to his former professor Dr. Mitchell for advice. Incentives for misstatement Faced with a severe cash flow shortage‚ the company met the bank to fund its line of credit. A quarterly report was required by the bank representative. However‚ the enterprise was operating at a net loss for a while‚ which couldn’t reach the standard sales revenue of bank. That’s why the senior executive team knowingly submitted financial statements overstating
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BTEC HND in Business Unit 2 Managing Financial Resources and Decisions 4 Credit: 15 H/601/0548 Subway Please Provide Tutor Name Here /Assessor Panel Dr Keith Hoodless To meet LO 1 Assessment method To meet LO 2 To meet LO 3 Written Report not exceeding (excluding financial data/analysis) 2500 words To meet LO 4 Key dates: Assignment distribution date to learners Assignment submission date Assignment returns date to learners (if applicable) 23rd January 2014 15th April
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and distinction descriptors are stated below then there is no opportunity to earn Merit or Distinction grades for this assignment. | Sources of information : Lecture slides‚ lectures 1 – 2‚ web resources (web sites of the companies‚ their annual reports and other documents) | Possible evidence: Written document (paper) with answers for each questions of no more than 200 words‚ print outs of official documents from researched companies must back / support each of your answers | Tasks (to
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Analys Standard Report Structure A Title Page This should show The title Your name (unless it is an assignment to be marked) Your personal identification (SID) NB: this should be at the top of every sheet An explanation of who the report is for‚ e.g. ’A Report for [tutor’s name/name of manager] The date Contents List This should show the full list of sections within the report (including any appendices‚ reference lists or bibliographic lists) and the page number
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previously issued quarterly and audited annual financial statements for the fiscal year 2011‚ 20012 and 2013 including its recently released earnings from March 4‚ 2013.. Tech Data Corporation announced to restate in the recommendation of management‚ audit committee of its Board of Directors and after discussion with the Company’s independent accountants‚ Ernst & Young LLP. Tech Data Corporation will look for a 15 day filing extension for its Annual Report on Form 10-k of the fiscal year ended January
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Writing Assignment #3: Analyzing the Annual Report There are three main goals of an annual report: to disclose company information‚ to maintain current shareholders‚ and to attract new investors. Walmart‚ the largest retailer in the world‚ uses both verbal and visual strategies to achieve not only the three main goals of an annual report‚ but to reflect the corporate culture and values that embody Walmart. Three strategies that Walmart uses to reflect their goals and values are repetition of
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financial officers to accredit the various financial reports have been reviewed and does not include any false information and true representation of the companies’ financial health and performance. Placing additional duties on management and the auditors so that they make sure the presence of sufficient internal control systems that gives adequate guarantee about the financial statements being complete and accurate. Management had to file an annual report a which had to be attested and reported by an
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Definition of auditing An audit is the e examination of the financial report of an organization- as presented in the annual report – by someone independent of that organization. The financial report includes sheet‚ an income statement‚ a statement‚ and notes comprising a summary of significant accounting policies and other explanatory notes. The purpose of an audit is to form a view on whether the information presented in the financial report‚ taken as a whole‚ reflects the financial position of the organization
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