Financial Accounting Course Objectives: This course introduces the fundamentals of financial accounting to graduate students. Throughout the course‚ communication skills will be emphasized. After completing the course‚ a student is expected to understand how accounting information is produced‚ interpret and analyze financial statements‚ communicate firms’ financial health and appreciate ethical issues in accounting. Since the course content will be approached from the perspective of a user‚ rather
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AS-19 “LEASES” PRE AS-19 ERA Prior to 1.04.2001 the “Guidance Note on Accounting for Leases” was applicable on leasing industries. This Guidance Note was based on the matching principle i.e. the periodic costs comprising of depreciation and lease equalization charges were recommended to be matched with lease rentals so that the net income from a finance lease will show a true and fair view
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Although the new business owner has jobs lined up or contracts in place that will create returns to make the payments‚ that new business owner gets denied financing. This predicament is not automatically restricted to the start-up business owner either. Established construction businesses are realizing that their bank or finance company is decreasing to make that all essential loan. It is because the current effect of the residential sub-prime loan disorder has wandered to the business community
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of Miami Hospital (UMH) has recognized as one of the top hospitals in Miami-Dade County. This hospital is a 560-bed hospital and runs with a multidisciplinary function like cardiology‚ pulmonology‚ neurology‚ ophthalmology‚ psychiatric‚ and much more. In order to provide and promote a good care efficiently to their patients and to prevent any possible complication which may cause a negative impact into the patient life‚ this hospital had developed certain clinical practice guidelines to any procedure
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we often think of the field of accounting as a single discipline‚ there are‚ in fact‚ several specialties that are practiced. These include financial accounting‚ managerial accounting‚ tax accounting‚ cost accounting‚ international accounting and social accounting‚ among others. Of these‚ the former two classes of accounting are the most common. This paper will explore the key differences between financial and managerial accounting and discuss some of the standards of ethical conduct placed on management
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Financial Accounting 2 Quiz 15-03008FA Name: ____________________________________________ Course & Section: __________________ General Direction: Write your answer on a separate yellow paper. Pass the test paper and answer sheet after completing the exam. Part 1 – Theories – Multiple Choice. 1. Transaction whereby a debtor and creditor may negotiate the terms of a financial liability with the result that the liability is fully or partially extinguished by the debtor issuing equity instruments
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University of Phoenix Material Role of Financial Accounting Versus Managerial Accounting Matrix Compare and contrast financial accounting and managerial accounting by answering the following questions in the matrix provided. Cite any sources you use in accordance with APA guidelines. Term or Concept Financial Accounting Managerial Accounting What is the primary purpose of the accounting system? The primary purpose is to produce forms portraying a company’s performance over a period of time
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Johnna HCS/405 Health Care Financial Accounting Instructor: Donna Pearson “Concern about the growth of healthcare a cost is widespread and continuing increases in hospital cost per day are a significant component of this concern” (2009). In this paper it shows an example of how healthcare cost is constantly increasing and what the hospitals have to do to keep up with the increase of costs. This paper is a simulation paper that analyzes financial indicators for decision making. In
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1. a) Net Income = 135‚750$ b) OCF = 155‚000$ 2. a) Equity Value = Net fixed assets – long-term liabilities 2006: $3600 2007: $3240 b) Net working capital = (current asset– current liabilities year 1) Change = (CA-CL of years 1) – (CA-CL of year 2) = 972-727 = 245 3. Common Size Income Statement: Sales/Revenue = 100% Cost of Goods Sold = 65.3% Depreciation = 13% Earnings before interest and taxes = 21.64% Interest Paid = 16.32% Taxable income = 53.25% Taxes (34%) = 1.8%
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Current Issues of Nurses Today Submitted by: Lindsay G. Bunyi‚ RN PUBLICIZED ISSUES OF NURSES ● Number of Pinoy nurses seeking US jobs fell by 42% in 2011 from 9‚789 in 2010 to only 5‚630 in 2011. The US labor market for foreign nurses is getting overcrowded. ● Extended Hours Issues in Nursing: Exploring the Problems‚ Finding the Solutions By:Acacia Aguirre‚ M.D.‚ Ph.D. and Ann L. Curley‚ Ph. D.‚ R.N. The challenges of operating 24/7‚ focusing on scheduling‚ training‚ and staffing
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