ABFA 1013 INTRODUCTION TO ACCOUNTING DIPLOMA IN BUSINESS (ACCOUNTING) YEAR 1 – SEMESTER 1 (2014/2015) COURSEWORK 1 YONG KIT YEE 14WBD00875 KONG LIT PEI 14WBD01265 NAH SEE PENG 14WBD01318 TEE BEE SWAN 14WBD06042 DAY : TIME : DATE OF SUBMISSION : Table of Content Plagiarism Statement Declaration Form………………………………………………… Safe Assign Report……………………………………………………………………… Marking Scheme………………………………………………………………………… 1. Summary……………………………………………………………………………
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profitability for companies? What is the role of operating leverage? Cost behavior is used to analyze risk and profitability with operating leverage and shifting the cost structure. The cost structure should depend on sales growth expectations. A fixed cost structure should be used for expectations of revenues to increase; however if sales growth is ambiguous a variable cost structure is more plausible. Shifting cost structure from fixed to variable reduces risk and also profitability. Companies with higher
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Thermoelastic Properties of Printed Circuit Boards: Effect of Copper Trace Hu Guojun‚ Goh Kim Yong‚ Luan Jing-en‚ Lim Wee Chin and Xavier Baraton STMicroelectronics‚ 629 Lorong 4/6 Toa Payoh‚ Singapore 319521‚ Singapore Tel: +65 63897056. E-mail address: guojun.hu@st.com Abstract After encapsulation‚ thermo-mechanical deformation builds up within the electronic packages due to coefficient of thermal expansion (CTE) mismatch between the respective materials within the package as it cools to
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“certificate of achievement for excellence in financial reporting” by the Government Finance Officers Association? What is the significance of this award? Yes‚ it is significant because it is the highest form of recognition in the area of governmental accounting and financial reporting‚ and its attainment represents a significant accomplishment by a government and its management. (Page 13) b) What are the key issues addressed in the letter of transmittal? Major initiatives in the city of Charlotte
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The Financial Accounting Standards Board (FASB) has been working for ten years to bridge the gap between the United States’ Generally Accepted Accounting Principles (GAAP) and the International Accounting Standards Board (IASB). As part of this movement‚ Russell Golden‚ the chairman of the FASB‚ indicated that he would like to focus on making corporate disclosures more consistent. By doing so‚ it would be easier for investors to compare companies from different sectors. The FASB is “working on a
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IFRS 8-1: “Basic accounting and reporting issues related to recognition and measurement of receivables‚ allowance accounts‚ recording discounts‚ the allowance method to account for bad debt and factoring are basically the same between IFRS and GAAP. However‚ the FASB (Financial Accounting Standards Board) and IASB (International Accounting Standards Board) are taking steps by working to implement fair value measurement‚ the amount they currently could be sold for‚ for financial instruments. “The
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change his attempt into success he needs detailed planning and systematic preparation. Those persons who do not think in advance of their future and do not plan their course of action are liable to fail in life. The career I choose is to be a Certified Public Accountant but there is a lot of research beside my decision which answers why I want to become a CPA and how I can become a CPA. “Never call an accountant a credit to his profession; a good accountant is a debit to his profession” (Charles Lyell)
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SMS BASED WIRELESS NOTICE BOARD 1. SPECIFICATION 1.1)AT89S52 MICROCONTROLLER: MAJOR SPECIFICATIONS: • 8K Bytes of In-System Programmable (ISP) Flash Memory – Endurance: 1000 Write/Erase Cycles • 4.0V to 5.5V Operating Range • Fully Static Operation: 0 Hz to 33 MHz • Three-level Program Memory Lock • 256 x 8-bit Internal RAM • 32 Programmable I/O Lines • Three 16-bit Timer/Counters • Eight
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Early Detection = $ Saved Accounting Anomalies Accounting Anomalies Faulty Journal Entries Inaccuracies in the Ledgers Ledger Doesn’t Balance Doesn’ Master or Control Accounts Do Not Equal the Sum of Individual Customer or Vendor Accounts 1 Recognize Internal Control Weaknesses Lack of Segregation of Duties Lack of Physical Safeguards Lack of Independent Checks & Reviews Lack of Proper Authorization Overriding of Existing Controls Inadequate Accounting System Common Examples
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Accounting Principles: A Business Perspective‚ Financial Accounting (Chapters 1 – 8) A Textbook Equity Open College Textbook originally by Hermanson‚ Edwards‚ and Maher Fearless copy‚ print‚ remix(tm) www.textbookequity.com www.opencollegetextbooks.org ISBN-13: 978-1461088189 ISBN-10: 1461088186 License: CC-BY-NC-SA p. 1 of 433 About This Publication Simply put‚ you may copy‚ print‚ redistribute‚ and re-purpose this textbook or parts of this textbook provided that you give attribution
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