Can a Certified Public Accountant’s professional CPA designation be a marital asset? I am going to elaborate on the state of North Carolina‚ my state of residence. In many states if a spouse has acquired a degree during the marriage then it can count as an asset in terms of spousal support. Normally it does not carry a physical value like a car or house‚ but it does have value because the financial situation of a married couple would have had to suffer during the course of education for the specific
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Triage Study Prompt 1. Survivor guilt‚ trauma and acknowledging culpability all add to peoples suffering in Triage. Discuss. These three themes play am important role in Mark’s life after he returns from Kurdistan‚ especially in regards to the death of his best friend‚ which he denies for most of the novel. Suffering severely from post-traumatic stress disorder and the physical injuries he sustained from a bomb explosion‚ Mark has become a shadow of the man he once was‚ which in turn causes
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EXAM 1 1.Deutsch & Thayer‚ CPAs’ communications on significant deficiencies in internal control. Failure to safeguard inventory from loss‚ damage‚ and misappropriation is a significant deficiency in the design or operation of internal control that could adversely affect the fairness of the financial statements. 2. Management representation letter. Management’s discussion regarding the temporary nature of a decline in the value of equity securities provides information regarding recognition
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CPA 104 FINANCIAL REPORTING MODULE 1 THE FRAMEWORK AND ITS APPLICATION IN FINANCIAL REPORTING Part A: The role of a framework of accounting in global financial markets Objective of General Purpose Financial Reporting To provide financial information about the reporting entity that is useful to existing and potential investors‚ lenders and other creditors in making decisions about providing resources to the entity. Key factors driving the globalisation of financial markets Technological innovation
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PROBLEM NO. 1 You were asked by Something Corporation to audit its financial statements for the years ended December 31‚ 2012 and 2013. While reviewing the entity’s records for 2012 and 2013‚ you discover that no adjustments have yet been made for the items listed below. Item No. 1 - Insurance premiums of P300‚000 for the three-year period beginning January 1‚ 2012‚ had been paid and fully expensed in 2012. Item No. 2 - The merchandise inventories at the end of 2012 and 2013 did not
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Dred Scott‚ an African American man who was born into slavery‚ wanted what all slaves would have wanted‚ their freedom. They were mistreated‚ neglected‚ and treated not as humans‚ but as property. In 1852‚ Dred Scott sued his current owner‚ Sanford‚ about him‚ no longer being a slave‚ but a free man (Oyez 1). In Article four of the Constitution‚ it states that any slave‚ who set foot in a free land‚ makes them a free man. This controversy led to the ruling of the state courts and in the end‚ came
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THE CASE AND HISTORY OF DRED SCOTT DRED Scott was a slave who was born in Southampton county‚ Virginia‚ United states in 1795. The importance of Dred Scott was that his case’s decision (Scott v Sanford) led to a court decision that helped to start the civil war. By deciding that Dred Scott cannot sue another citizen because he was a slave‚ it ended the hope the issue of slavery could be dealt with peacefully. Scott lived in many place throughout his life and had many masters.
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The Settlement: • Year 1; Rapid to pay cost for equipment and not services ($68‚000) • Year 2; Scott to provide 2nd generation “Print Rite”‚ Rapid to pay original contract amount for year plus at minimum‚ $12‚000 at the end of year (equivalent to $1‚000/month) for software application with the following contingency: 1. In case‚ Rapid increases print volumes by 25% - end of year software charge is calculated at $2‚000/month‚ or $24‚000 for the year (Scott’s original price for this
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The Dred Scott Decision The Dread Scott decision will forever be remembered as one of the worst decisions made by the Justices of the Supreme Court in United States’ history. The significance of the Dread Scott decision is the importance of the justices in the Supreme Court to practice judicial restraint‚ and what the consequences are when judicial restraint is abandoned for political gain. It is also a prime example of the justices interpreting the constitution in a way that benefits their own
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Dread Scott was a slave in Missouri. From 1833 to 1843‚ he resided in Illinois (a free state) and in an area of the Louisiana Territory‚ where slavery was forbidden by the Missouri Compromise of 1820. After returning to Missouri‚ Scott sued unsuccessfully in the Missouri courts for his freedom‚ claiming that his residence in free territory made him a free man. Scott then brought a new suit in federal court. Scott’s master maintained that no pure-blooded Negro of African descent and the descendant
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