ACCT2201 CORPORATE ACCOUNTING Tutorial 8 – Week beginning 5th of May REVIEW QUESTIONS Chapter 15 8. When are potential voting rights considered when deciding if one entity controls another? Potential voting rights are rights to obtain voting rights of an investee‚ such as within an option or convertible instrument. Potential voting rights are only considered if the rights are substantive ie practical or utilitarian. This depends on the terms and conditions associated with the options.
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Title: Human Resource Accounting (HRA) Disclosures of Bangladeshi Companies and Its association with corporate characteristics Introduction: This study report the relationship between human characteristics and Human Resource Accounting Disclosure (HRAD) level in 15 randomly selected companies of Bangladesh. The relationships are determined using a HRAD index under a number of assumptions. The result of study shows that companies averagely disclose 25% of the total HRAD items. In this study‚ HRAD
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C) The new management is becoming very aggressive with the adoption new accounting policies and financial reporting. The management is starting to take greater risk and adopt new revenue recognition policies. They believed the previous year’s policies were too conservative and inappropriate. The new management is placing higher priority on short-term performance rather than long term. The reason behind these major changes is due to the excessive pressure on management. Everyone in the management
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INC LU DE D IN T HIS SE CTION 9.1 Wally’s Billboard & Sign Supply . . . . . . . . . . . . . . . . 259 . . . . . . . . . . . . . . . . . . . . . . . . . . 279 The Audit of Cash 9.2 Henrico Retail‚ Inc. Understanding the IT Accounting System and Identifying Audit Evidence for Retail Sales 9.3 Longeta Corporation . . . . . . . . . . . . . . . . . . . . . . . . 285 Auditing Revenue Contracts 9.4 Bud ’s Big Blue Manufacturing . . . . . . . . . . . . . . . . .
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The purpose of this report is discussing the case of Wilkerson Company that confronting tough competition in price cutting in pumps which caused to a big drop of pre-tax operating income from 10% to 3%. After observing the existing costing allocation‚ we found out there is an issue on the existing costing report that the manager could not be able to see the real situation. In light of this‚ there will be brought to the discussion on the feasibility of using an alternative costing method – Activity
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in today’s school system & how can you overcome them?" My name is Sarah and I am going to discuss the challenges of being a Christian teen in today’s school system and how I can overcome them. There are many challenges that I face being in a public high school system. I have been bullied before and wasn’t too sure how to solve the problem. I asked many friends and they were always like just smack the person. I don’t like to use violence in that situation because violence isn’t ever the solution
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RESOLUTIONS‚ MEETINGS & MINUTES UNDER THE COMPANIES ACT 1956 A Presentation by KAUSHIK M JHAVERI PRACTISING COMPANY SECRETARY E-Mail : kmjandco@gmail.com CS KAUSHIK M JHAVERI 1 RESOLUTIONS RESOLUTIONS : are records of formal decisions of Directors or Shareholders and are prefixed by the word “ RESOLVED”. q Resolutions are of 2 types: • Ordinary Resolution • Special Resolution CS KAUSHIK M JHAVERI 2 ORDINARY RESOLUTIONS Section189 (1) of Companies Act‚1956 ØA resolution shall be an ordinary
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today’s boards of directors. 1 I would require the board of directors degree of involvement in strategic management be active participation (approves‚ questions and makes final decisions on mission‚ strategy‚ policies and objectives) or be that of a catalyst (takes the leading role in establishing and modifying the mission‚ objectives‚ strategies and policies). This would ensure that the board of directors takes a hands on approach (Wheelen‚ p. 47). 2 I would require the board of directors
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WAGE IN THE CAGE What is a wage board….it is a commission which decides the pay of working and non working journalists... government regulation on journalists press freedom at stake these things may be sounding like a few heavy Volt words. But they hold a strong importance for them who earn their bread from working long shifts struggling to get comments and bytes. Media which is the fourth estate and pillar of democracy is today struggling to get its recognition. There have been Divisions amongst
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ZZZZ Best company is one of the biggest examples of Accounting Frauds. The founder of ZZZZ best was Barry Minkow. He was a very smart young entrepreneur when he started the company. He was involved in credit card forgeries prior to starting his own carpet cleaning business “ZZZZ Best Company”. Minkow began his business with small carpet cleaning jobs and he became a multimillionaire in a very short period of time. Minkow met a person named Tom Padgett at Los Angeles Health club. This was the beginning
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