REVISIONARY TEST PAPER DECEMBER 2010 GROUP IV DIRECTORATE OF STUDIES THE INSTITUTE OF COST AND WORKS ACCOUNTANTS OF INDIA 12‚ SUDDER STREET‚ KOLKATA-700 016 46 Revisionary Test Paper (Revised Syllabus-2008) GROUP - IV Paper-16 : ADVANCED FINANCIAL ACCOUNTING & REPORTING DIRECTORATE OF STUDIES‚ THE INSTITUTE OF COST AND WORKS ACCOUNTANTS OF INDIA Group-IV : Paper-16 : Advanced Financial Accounting & Reporting 47 FINAL EXAMINATION (REVISED SYLLABUS - 2008) GROUP
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Question 1: Construct 1988 Statements of Cash Flow for MiniScribe.（assume that 1988 depreciation expense is $6） Table 1: Statement of Cash Flow of MiniScribe of 1988 and 1987 1988 1987 Statement of Cash Flows Cash Flows from Operating Activities Net Income 26.00 31.00 Non-Cash Adjustments 6.00 11.00 Changes in Assets and Liabilitites Related to Operations Change in Accounts Receivable (116.00) (17.00) Change in Inventory (56.00) (39.00) Change in Account Payable 143
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1) Which of the following is true with respect to surface-level diversity? D) It refers to differences in easily perceived characteristics‚ such as gender and race. 2) ________ diversity refers to diversity with respect to attributes that are less easy to observe initially but that can be inferred after more direct experience. D) Deep-level 3) In a workplace‚ ________ involves overt threats or bullying directed at members of specific groups of employees. A) intimidation 4) April’s colleague Nathan
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Having read the chapters from Lovelock‚ Wirtz‚ Key & Lu (2005) and Masterson & Pickton (2010)‚ what did you find most interesting about services marketing and why? Answer：In this chapter‚ the most interesting about services marketing is the growth of the service economy. In numerous countries‚ increased productivity and automation in agriculture and industry‚ combined with growing demand for both new and traditional services‚ have jointly resulted in a continuing increase over time in the percentage
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1. In To Kill A MockingBird‚ Harper Lee describes the school setting and Southern culture to better understand the story and its plot. Lee describes deep divisions between the people in Maycomb‚ divisions that the everyone in the town is aware of. For example‚ when Scout’s first grade teacher‚ Miss Caroline‚ is new to Maycomb and does not know of these divisions‚ she is quickly showed them. She tells Burris Ewell after a “cootie” comes out of his hair‚ to go home and wash his hair‚ but is puzzled
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Question 1 a) In the late 1990s Nike found itself in a serious situation with its manufacturing approach in Asia.-Select and apply one of Porter’s models of strategy to explain why Nike were manufacturing in Asia? Michael Porter‚ leading author on company strategy and competitive advantage‚ has developed several generic strategies which‚ according to Porter‚ are the driving force behind any given company’s success. These strategies comprise of Cost Leadership‚ Differentiation and Focus. It is Porter’s
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“from Why Read Shakespeare?” by Michael Mack Read the selection from the argument “Why Read Shakespeare?” by Michael Mack. Then‚ reread the lines indicated with each question below. Answer each question‚ citing text evidence. 1. Lines 1–13: Read the first five lines of the speech and identify the claim that Mack makes. 2. Lines 1–13: How do the rhetorical questions in this section set the stage for Mack’s argument and engage his audience? 3. Lines 16–20: Create a chart that lists terms that
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were defective equipment or parts. Claiming the products failed to work as promised and advertised‚ Transamerica filed suit which initially included a claim based on implied warranty. Issue What are the appropriate statute of limitations in this case and what specific warranties and disclaimers exist‚ if any‚ following the conversation between Brown and Spenser? Did the two parties
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[pic] BUQU 1230 Assignment #1 Solve the following 3 problems: 1- Consider the data set for the sample of 10 minisystems that is posted on the course web site. Open the Excel “Minisystems” file and answer the following questions: a. What are the elements in this study? How many elements are in the data set? Brand & Model b. How many variables are in the data set? 5 Variables (Price‚ Sound Quality‚ CD Capacity‚ FM Tuning‚ and Tape Decks) c. Which of
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1. Why do you think Red Lobster relies so much on Internet surveys to track customer opinions‚ preferences‚ and criticisms? What are the advantages of online questionnaires versus traditional surveys conducted over the phone or through the mail? Red Lobster relies on Internet surveys because the online population continues to grow and most customers don’t want to complete surveys during their lunch or dinner. The advantages of online questionnaires are the real-time reporting; having reduced costs
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