E12-1 (Classification Issues—Intangibles) Presented below is a list of items that could be included in the intangible assets section of the balance sheet. Instructions (a) Indicate which items on the list would generally be reported as intangible assets in the balance sheet. (b) Indicate how‚ if at all‚ the items not reportable as intangible assets would be reported in the financial statements. 1. Investment in a subsidiary company. 2. Timberland. 3. Cost of engineering
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Bibliography: Jeannie D. Johnson and Michael G. Tearney‚ "Goodwill -An Eternal Controversy"‚ The CPA Journal‚ p: 58-62‚ April 1993. David Tweedie and Jeannot Blanchet‚ "Brands‚ Goodwill and the Balance sheet"‚ Accountancy‚ p: 20-22‚ January 1995. Merrill Lynch‚ “Goodwill Accounting: The overhaul affect.” New York November 2001 Schneider‚ Craig. “CFOs Sweat FASB ’s Goodwill Accounting Changes‚ Says Study.” CFO.com November 13‚ 2001. Schneider‚ Craig. “FASB
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of Stories “ You can tell a true story if you just keep on telling it” Tim O’Brien Are fiction stories always based on imagination? Or does it come from someone’s reality? Have you ever asked yourself why people read fiction stories? Either told through movies or books‚ fiction stories are ways people find to escape from their reality. However‚ most of the fiction stories come from people’s life‚ or are based in a real fact in order to be credible. In some ways‚ the truth must be distorted to be
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Advanced Information Service‚ being able toreserve tickets through its short-messaging service (SMS). AirAsia with its politically powerful backermay well grow up to bite. This helps it open the Thailand market he IPO strengthens AirAsia balance sheet‚ further cuts its existing lowcosts at 2.5 US cents per ASK and accelerates our growth plans throughout Asia. The IPO also allowsAirAsia to expand its fleet of 18 Boeing 737-300s. Low cost airlines are anticipated to have greater potential in Asia
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Summary Sheet • Malpractice and negligence both concern actions that are results of omission and acting in way that causes injury to patient. Malpractice concerns professional. • Tart is a civil wrong made against a person or property. • Elements of malpractice: duty owed to patient‚ breach of the duty‚ foreseeability‚ causation‚ injury‚ damage. • Nurse Managers are responsible for ensuring that standards of care are current in policy and that nursing staff follow the standards. • Issues
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DBA 7101 MANAGEMENT CONCEPTS ASSIGNMENT-1 1. Discuss the role of various approaches of management in management theory. Which approach‚ do you think‚ adequately clears the nature of management? ……………………………………………………………………………[10 marks] 2. “Decision making is the primary task of the management”. Discuss this statement and explain the process of decision making. [10 marks] ASSIGNMENT-2 1. What are the leadership qualities
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I am disappointed with the SFSU bookstore. I went to the bookstore to buy a Scantron sheet for my final exam in Spring 2016. Whether I went there in the morning or at noon‚ there was always a long line in front of the checkout counter. I spent at least one hour to buy a Scantron sheet. I really hate to waste so much time in line. There are two checkout counters on the upper floor‚ I couldn’t understand why they just used only one counter. I suggest you buy a Scantron earlier. Moreover‚ I am not satisfied
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Chapter 4 Discussion Questions |4-1. |What are the basic benefits and purposes of developing pro forma statements and a cash budget? | | | | | |The pro-forma financial statements and cash budget enable the firm to determine its future level of asset needs and the| | |associated financing
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Sample Balance Sheet: Example Company Balance Sheet December 31‚ 2011 ASSETS | | | LIABILITIES | Current assets | | | Current liabilities | | | Cash | $ 2‚100 | | | Notes payable | $ 5‚000 | | Petty cash | 100 | | | Accounts payable | 35‚900 | | Temporary investments | 10‚000 | | | Wages payable | 8‚500 | | Accounts receivable - net | 40‚500 | | | Interest payable | 2‚900 | | Inventory | 31‚000 | | | Taxes payable | 6‚100 | | Supplies | 3‚800
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COST SHEET There is no prescribed format of a Cost sheet. It may change from industry to industry. A specimen format of a Cost Sheet is given as under: Particulars Total (Rs.) A. Direct Materials Consumed : Purchases .............. Add : Opening Stock of Raw material .............. Expenses on Purchases .............. Less : Closing Stock of Raw Material .............. Direct
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