Pei Shan Liu Professor: David Hossain Accounting 495 10/1/2012 Case 08-1 Go With the Flow‚ Inc. 1. Insurance Settlement Proceeds According to ASC 230-10-45-12‚ the insurance settlement proceeds should be classified as an investing cash flow in the statement of cash flow. “All of the followings are cash inflows from investing activities: a. Receipts from collections or sales of loans made by the entity and of other entities’ debt instruments (other than cash equivalents and certain debt
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Executive Summary Employee turnover is an expensive problem for small public accounting firms. Turnover which means the company cannot retain experienced employee which company needs for whatever reason. On the other hand‚ if a company has a healthy employee turnover rate‚ it would be very beneficial to the healthy development of the company. Because that would mean for some people who do not fit the company needs‚ so they leave. And that the right people have the opportunity to show their talent
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1 Intercorporate Acquisitions and Investments in Other Entities McGraw-Hill/Irwin Copyright © 2009 The McGraw-Hill Companies‚ Inc. All rights reserved. The Development of Complex Business Structures • Enterprise expansion as a means of survival and profitability – Size often allows economies of scale – New earning potential – Earnings stability through diversification – Management rewards for bigger company size – Prestige associated with company size 1-2 Organizational
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exploration. The exchange took place between the New Word and Europe in the 15th century to the 16th century. It was caused by exploration and the increased need for materials within the continents. The settlers sent corn‚ potatoes‚ tomatoes‚ peanuts‚ beans‚ and tobacco from the Americas to Europe. From Europe to the Americas‚ the people sent wheat‚ rice‚ oats‚ barley‚ guns‚ horses‚ cattle‚ pigs‚ coffee beans‚ grapes‚ bananas‚ and sugarcane. A myriad of new supplies were transported and introduced to
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Case memo The UK shower equipment market grew by 0.1% from 2000 to 2001 to reach a value of £588 million in 2001. Market value has increased steadily ‚ totaling nearly 12% for the period 1997 to 2001. Shower products for the domestic and commercial sectors are distributed through a wide range of channels. The main distribution channel continues to be builders and plumbers merchants with the DIY multiples also holding a substantial share. Other retail channels include bathroom specialists‚ grocery
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Joseph Company issued $800‚000‚ 11%‚ 10-year bonds on December 31‚ 2007‚ for $730‚000. Interest is payable semiannually on June 30 and December 31. Joseph Company uses the straight-line method to amortize bond premium or discount. Instructions Prepare the journal entries to record the following. The issuance of the bonds. (For multiple debit/credit entries‚ list amounts from largest to smallest eg 10‚ 5‚ 3‚ 2.) The payment of interest and the discount amortization on June 30‚ 2008. (For multiple
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September 11 On Tuesday‚ September 11‚2001 the unthinkable happened in America. The World Trade Centers in New York City and the Pentagon in Washington D.C were struck by airplanes that were hijacked by terrorists. This terrible tragedy killing many people had deep impact on the whole American citizens are grief stricken‚ left in fear‚ and full of revenge to the people who committed such an awful thing. September 11‚2001 is the most tragic hour in the history of the United Sets‚ this terror
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Chapter 11 Practice Test Multiple Choice Identify the choice that best completes the statement or answers the question. ____ 1. Why were changes to manufacturing needed in the mid-1700s? a. Factory owners were not satisfied with the size of their profits. b. Demand was greater than the available supply of goods. c. Workers were not satisfied with the level of their daily wages. d. Traders faced higher shipping prices for smaller amounts of goods. ____ 2. Which small‚ inexpensive
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BSBFIM501A Manage budgets and financial plans Assessment Booklet Unit Code: BSBFIM501A Unit Title: Manage budgets and financial plans Trainer Comments: ____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
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Edition(4th ed.). Chicago: Health Administration Press. Goyen‚ Mathias‚ and Jorg F. Debatin. "Healthcare cost for new technologies." European Journal of Nuclear Medicine & Molecular Imaging 36.1 (2009): 139-143. Print. "Lack of Technology Stressing Healthcare System." Healthcare Management Technology 30.12 (2009): 6. Print. Larsen‚ Marc G. . "Technology In Healthcare Leveraging New Innovations." Healthcare Executive 23.5 (2008): 9-14. Print. Levin‚ David. "mHealth: Promise and Pitfalls." Frontiers
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