BUSN7050 Corporate Accounting Lecturer: Dr Sorin Daniliuc Course details • This course covers: – the characteristics of the Australian accounting environment and its financial reporting requirements for companies – accounting for owners’ equity (share capital and reserves) – accounting for liabilities (debentures) – accounting for income tax – accounting for leases – accounting for non-current assets (revaluation‚ impairment)‚ – accounting for intangible assets – a comprehensive
Premium International Financial Reporting Standards Balance sheet Financial statements
Financial accounting reports are prepared for the use of external parties such as shareholders and creditors‚ whereas managerial accounting reports are prepared for managers inside the organization. This contrast in basic orientation results in a number of major differences between financial and managerial accounting‚ even though both financial and managerial accounting often rely on the same underlying financial data. In addition to the to the differences in who the reports are prepared for
Premium Management Financial statements Generally Accepted Accounting Principles
Averkamp‚ H. (n.d.). Accounting Coach. Retrieved August 15‚ 2012‚ from What is included in cash and cash equivalents?: http://blog.accountingcoach.com/item-in-cash-and-cash-equivalents/ Garvey‚ G. (2012‚ January 12). Seeking Alpha. Retrieved August 15‚ 2012‚ from Getting Apple ’s Cash Right And Why It ’s Important: http://seekingalpha.com/article/319116-getting-apple-s-cash-right-and-why-it-s-important Leitao‚ R. (2011‚ November 28). Behind Apple ’s $170B Fiscal Year. Retrieved August 16‚ 2012‚ from Seeking
Premium Balance sheet Asset Generally Accepted Accounting Principles
1.Managerial accounting vs financial accounting Managerial accounting information system is an information system that produces outputs using inputs and processes needed to satisfy specific managerial objectives. How do management accounting and financial accounting differ? Management Accounting Financial Accounting 1. Internally focused
Premium Management Management accounting Business
Chapter 16: Social Psychology Social Thinking 1.Social psychology studies what 3 aspects of our social world? 1. How we think about our social world (social thinking) 2. How other people influence our behavior (social influence) 3. How we relate toward other people (social relations) Attribution: The Causes of Behavior 2.Distingush between personal (internal) attributions and situational (external) attributions. Personal internal attributions infer that people’s characteristics
Premium Psychology Sociology Cognition
Accounting 211: Introduction to Managerial Accounting Fall 2013 Syllabus Professor Feng Gao‚ Ph.D. Phone: (312) 996 – 4438 Office Hours: Monday 1:00 – 2:00pm 2321 UH Wednesday 1:00 – 2:00pm 2321 UH Teaching Assistant Uma Mulakala Office Hours: Tuesday 1:00-3:00pm 2347 UH Thursday 1:00-3:00pm 2347 UH Anita Ivanova Office Hours/Review Sessions: TBA Course Email: actg211uic@gmail.com Class Schedule 27836 11:00-11:50 M/W/F LC A001 27837
Premium Final examination Grade Activity-based costing
in the owners’ equity account. Cash Accounts receivable Prepaid insurance Surgery equipment Building Land Accounts payable Wages payable Mortgage payable Owners’ Equity 31 October $ 9 100 16 100 700 29 800 81 000 33 000 10 100 5 100 34 700 ? 30 November $ 3 900 16 500 800 29 700 80 800 33 000 3 100 4 100 34 300 ? 31 December $ 3 000 8 050 600 38 300 80 600 33 000 3 000 4 800 33 900 ? Required a b Determine the balance of Dr Fang’s equity
Premium Generally Accepted Accounting Principles Liability Balance sheet
QUESTION 1: CHAPTER 7: ACTIVITY-BASED COSTING AND ACTIVITY-BASED MANAGEMENT Preston Piston manufactures two types of electric sleeping bags- Luxury and Exclusive- and applies manufacturing overhead to all units at the rate of $80 per machine hour. Production information follows: Luxury Exclusive Direct material $35 $60 Direct Labour $20 $20 Budgeted volume (units) 8‚000 15‚000 The management accountant has determined that the firm’s overhead can be identified with three activities:
Premium Costs Fixed cost Variable cost
2 14. Reduce the quadratic form x1 + 5 x2 + x3 + 2 x1 x2 + 2 x2 x3 + 2 x3 x1 to the canonical form by an orthogonal transformation 15. Reduce the quadratic form x 2 + y 2 + z 2 − 2 xy − 2 yz − 2 zx to canonical form by an orthogonal transformation 16. Find all the eigenvalues and eigenvectors of the matrix 8 −6 2 −6 7 −4 2 −4 3 www.Vidyarthiplus.com www.Vidyarthiplus.com 17.Obtain the orthogonal transformation whish will transform the Quadratic form Q = 2 x1 x2 + 2 x2 x3 + 2 x3 x1 into sum
Premium Linear algebra The Matrix Reloaded The Matrix
Assignment 16 – Aggression in children Question 1 – The concept of aggression is an act in which causes injury or anxiety to others or the destruction of property. Aggression may be directed outward‚ against others‚ or inward‚ against the self‚ It is often driven by some form of frustration. Question 2 – A charging bull can be stopped by activating electrodes in its brain. By repeating this experiment Jose Delgado caused the animal to become permanently less aggressive. A cat‚ when an electrode
Premium Aggression Violence Rat