IN THE SESSIONS COURT OF KUALA LUMPUR CASE NO. 62A-160-2007‚ 62A-159-2007‚ 62A-208-2007 & 62A-209-2007 PUBLIC PROSECUTOR V 1. TAN SIOK WAN 2. LEE SIN TECK 3. LIM KIM MING 4. LIM KIM HAI WRITTEN SUBMISSIONS OF THE PROSECUTION AT THE END OF PROSECUTION CASE May it please Your Honour‚ The Prosecution submits that it has respectively proven its case beyond reasonable doubt on the following charges and therefore prays that the defence be called on all the charges
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convergence of IFRS and GAAP‚ it will cover some of the similarities and differences between the two‚ go over risk for companies as well as ways for companies to prepare. | IFRS and GAAP and what convergence means. In financial surprise accounting the objective for financial reporting are to provide useful information for potential investors and creditors‚ assessing cash flow‚ and about claims and changes to company resources. The problem with this is that‚ without standards each company
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Australasian Accounting Business and Finance Journal Volume 4 Issue 3 Australasian Accounting Business and Finance Journal Article 4 Accounting Students’ Reflections on a Regional Internship Program Bonnie Cord Swinburne University of Technology Graham Bowrey University of Wollongong‚ gbowrey@uow.edu.au Mike Clements Swinburne University of Technology Follow this and additional works at: http://ro.uow.edu.au/aabfj Copyright ©2010 Australasian Accounting Business and Finance Journal
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1. Basic Concepts Product cost = Direct Labor (DL) + Direct Materials (DM) + Manufacturing Overhead (MOH) Financial accounting Managerial Accounting + Sales + Sales - COGS - Variable Costs = Gross Profit = Contribution Margin - SG&A - Fixed Costs = Net Profit = Net Profit COGS (Cost of Goods Sold) is an “inventoriable cost” ( recorded in the Balance Sheet as inventory and expensed (Income Statement) when goods are sold SG&A (Selling‚ General & Administrative) are
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In our society today‚ computer technology plays an important role in many form of business‚ especially in the field of accounting. As technology advances‚ not only does the use of computers penetrates individual’s everyday life‚ it also helps to mange and improve many business operations from service‚ manufacturing to retail. Ken‚ an accounting graduate‚ works as an accounting clerk at Advance Manage‚ a service operation located in Markham‚ Ontario. The small business is in the form of a partnership
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“Lecture Preparation Instructions” tab in Vista prior to each class for detailed instructions and reading assignments. Each lecture will require preparation. Identify Issues Analyze Data Build Model Run Model Make Decision Management Accounting: Decision-making The Corporate Environment: Corporations are a conglomeration of people with a common purpose. The individuals seek to attain goals for the corporation‚ with the ultimate goal being profitability. In order to achieve this
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1. Accounting Analysis Assess the degree to which the firm’s accounting reflects the underlying business reality. Identify accounting distortions and evaluate their impact on profits and the sustainability of profits. Financial statements are used to determine the business activities of a firm and the role of accounting analysis is to determine the accuracy and quality of the information provided. This analysis would look into the degree of its accounting figures captures its business reality through
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The fallout that accompanied the accounting scandals of the early 2000’s had an immediate impact on corporate business and accounting practices which is still being felt today. The collapse of Enron and its accounting firm Arthur Andersen‚ as well as the subsequent collapses of Worldcom and others have left a permanent mark on how corporate businesses and accounting firms are perceived and how they are regulated. It has also altered the experiences of students who are pursuing‚ or are considering
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productive team * lead your team effectively * handle problems with your teams as they arise * evaluate your team’s productivity. | | Topic Index Topic Overview What Would You Do? Where Should You Focus? Topic Index Topic Summary About the Mentors Using the Topic Core Concepts Team Building: An Overview Understanding How Teams Work Establishing a Team Becoming an Effective Team Leader Handling Problems Evaluating Performance Steps Steps for Starting a Team Steps
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an effective and productive team. The application of the information contained herein is applicable to both team leaders and team members. The author has found that when using these tips the team experience is much more productive and certainly much more positive. Building a High Performance Team Through Structure and Communication The term team has become common in the workplace. Now that the world lives‚ breathes‚ eats‚ and works in a global economy‚ teams are necessary now more than
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