Accounting 323 – Intermediate Accounting III Summer 2013 Quiz # 6 Ch. 2 Consolidation of Financial Information Name 1. In a transaction accounted for using the acquisition method where the consideration transferred is more than fair value of net assets acquired‚ which statement is true? A. Goodwill is recorded. B. A deferred credit is recorded. C. A gain on bargain purchase is recorded. D. Negative goodwill is recorded 2. Assume that Company A
Premium Generally Accepted Accounting Principles Asset Goodwill
Planning and Enabling Learning Rational This assignment will give a clear over view of the four main areas that have an impact on teaching and learning. I have researched the four key areas that have a profound influence on the way I teach: Negotiating with learners‚ Inclusive Learning‚ Functional skills and Communication. Negotiating with Learners Negotiating with our learners allows us as lecturers to ensure the learner is undertaking the correct course at the correct level and agreeing
Premium Education Learning Communication
[Economy] Fiscal Consolidation‚ Fiscal Deficit : Meaning‚ Implications‚ Explained Why Vijay Kelkar Committee was formed? 1. Parts of Budget= Revenue + Expenditure 2. Types of Budget= Deficit/Surplus/Balanced 3. Why printing more money=Bad idea? 4. When fiscal deficit NOT BAD? 5. When & Why is fiscal deficit BAD? 1. Creates inflation 2. Black Money 3. Bond Yield increased 4. Crowding out investment 5. Twin deficit hypothesis 6. Current
Free Tax Public finance
What has been achieved by prosecuting Nazis alleged to have committed crimes against the Jews? "While fighting for victory the German soldier will observe the rules for chivalrous warfare. Cruelties and senseless destruction are below his standard" ‚ or so the commandment printed in every German Soldiers paybook would have us believe. Yet during the Second World War thousands of Jews were victims of war crimes committed by Nazi ’s‚ whose actions subverted the code of conduct they claimed to
Premium Nuremberg Trials Nazi Germany World War II
Enabling clients to make choices In this essay I will explain and provide case studies and evidence to show how‚ as a senior officer working in residential care for the elderly‚ I can enable clients to make choices about the care they receive. Most of the client group I work with have a variety of disabilities such as Dementia‚ Parkinson’s disease‚ Diabetes‚ or are stroke victims and as such are extremely vulnerable. As a senior officer working with this client group I am in a position of power
Premium Social work Social justice International Federation of Social Workers
E5.2 Date of Acquisition Consolidation with In-Process R&D a. Calculation of goodwill: Acquisition cost $ 10‚000‚000 Fair value of noncontrolling interest 2‚000‚000 Total fair value 12‚000‚000 Book value of Saylor $ 6‚000‚000 Fair value – book value: Land 500‚000 IPR&D 1‚000‚000 7‚500‚000 Goodwill $ 4‚500‚000 Allocation of goodwill between controlling and noncontrolling interest: Total goodwill $ 4‚500‚000 Pennant’s goodwill: $10‚000‚000 – 80%(7‚500‚000) 4‚000‚000
Premium Generally Accepted Accounting Principles Depreciation
Enabling responsible living Partnerships for Responsible Living Partnership is the most important thing in life to get succeed in work‚ with family‚ with society etc. To get a good partnership need to live responsible. Unfortunately‚ we live in a society where it is very difficult to be responsible. Our world is more interested in making money than being responsible. For example in business‚ companies doesn’t think about what profit it makes to customers‚ they only think about how
Premium Economics Sustainability Small business
COMPLETE OWN INDIVIDUAL LEARNING PLAN (ILP)‚ TO INCLUDE: a. CV FOCUSED ON ACQUIRING A POSITION FOR TEACHING b. job description c. skills and knowledge audits d. analysis of‚ for example: peer review‚ observation reports‚ self assessment‚ course tutorials and learners; ongoing action plans for CPPD; records of CPPD; growth and development of skills‚ knowledge and experience whilst on the programme by using their reflective learning journal (RLJ) Job
Premium Education Management Educational psychology
DFA7130 Assignment Two Enabling And Assessing Learning Table of Contents Section One: (Understanding The Learning And Assessment) * Introduction * Behaviourism * Cognitivism * Humanism * Social Learning‚ Adult Learning Section Two:(Learning And Assessment In Practice) * Scheme of Work Appendix A * Lesson Plans 1 & 2. Appendix B * Support Materials for Lesson 1 & 2. Appendix C * Material
Premium Psychology Learning Behavior
Nazi propaganda included the portrayal of the Jews as the provokers of war within the Aallied Ppowers‚ genetically inferior‚ harmful to national health‚ and an alien race that fed off and used Germany. This convinced the German people to support the Nazi party‚ putting Hitler into power and situating his plans into action. “Propaganda was as an important tool to win over the majority of the German public who had not supported Adolf Hitler. It served to push forward the Nazis’ radical
Premium Rwandan Genocide Rwanda Hutu