B6013 Spring 2010 B6013 - Financial Accounting Financial Assets and Liabilities Shareholder’s Equity Professor Urooj Khan o esso U ooj a Outline – Session 19 1. Financial Assets and Liabilities – Accounting for Financial Assets 2. Shareholder’s Equity – – – – Capital Stock Cisco Case Dividends and Share Repurchases Comprehensive I C h i Income B6013 Spring 2010 © Columbia Business School 2 Prof. Urooj Khan 1 B6013 Spring 2010 Background Readings and Practice Problems
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ACCT7102 Individual Case Study Assignment: ‘Biovail Corporation: Revenue recognition and FOB Sales Accounting’ Task Description: The financial reporting case study is a comprehensive case study which examines the specific application of case scenarios involving principally Topic 5 (Managerial incentives for financial statement management). The case will also be used to examine student report writing skills‚ general accounting knowledge‚ and ability to critically evaluate complex case
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need to convince a lender / investor that your business is more than a hobby. You need to demonstrate that you have a firm grasp of your business‚ the accounting practices that impact your business‚ the controls needed to safeguard assets‚ and which accounting system will produce accurate and relevant financial information. Write a six to eight (6-8) page business plan in which you: 1. Describe the type of business you have created including: a. The product or service‚ and general staffing plan
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Case study 8‚ 1. Toshimi grew up very sickly and fragile (Ashcraft‚ 2013). Because of this‚ her parents were very overprotecting of her. They did not want her to play too aggressively or run around for too long. Toshimi had very few friends in school and was always the last one picked for games. She chose to be alone and watch television in her free time. She saw a show about the ballet and her interest was immediately perked. She began taking ballet classes; her teacher was very patient and helpful
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Financial Accounting vs Management Accounting Management accounting is a field of accounting that analyzes and provides cost information to the internal management for the purposes of planning‚ controlling and decision making. Management accounting refers to accounting information developed for managers within an organization. CIMA (Chartered Institute of Management Accountants) defines Management accounting as “Management Accounting is the process of identification‚ measurement‚ accumulation
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RUNNING CASE – Chapter 8 The Recreation and Wellness Intranet Project team is working hard to ensurethat the new system they develop meets expectations. The team has a detailed scope statement‚ but the project manager‚ Tony Prince‚ wants to make sure they’re not forgetting any requirements that might affect how different people view the quality of the project. He knows that the project’s sponsor and other senior managers are most concerned with getting people to use the system‚ improve their health
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Regional Economic Integration Chapter Outline OPENING CASE: The European Energy Market INTRODUCTION Levels of Economic Integration THE CASE FOR REGIONAL INTEGRATION The Economic Case for Integration The Political Case for Integration Impediments to Integration THE CASE AGAINST REGIONAL INTEGRATION REGIONAL ECONOMIC INTEGRATION IN EUROPE Evolution of the European Union Political Structure of the European Union Management Focus: The
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Deegan Topic 1 Introduction to financial accounting theory 1.1 What is the difference between a positive theory of accounting and a normative theory of accounting? 1.6 The IASB and the FASB are currently developing a revised conceptual framework of financial reporting. If you have been asked to review the framework—which is an example of a normative theory of accounting—why would it be important for you to pay particular attention to how the objective of financial reporting is defined within
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Correct 7. Which is not among the Islam ’s Five Pillars? A) To give alms to the poor. B) To read from the Qur ’ an in Arabic. C) To pray five times daily. D) To make a pilgrimage to Mecca. Points Earned: 5.0 Correct Answer(s): B Correct 8. Which of the following is not a feature of an Islamic mosque? A) hegira B) minaret C) dome D) mihrab Points Earned: 5.0 Correct Answer(s): A Correct 9. Reconquista identifies: A) a Muslim ’s obligation to make a pilgrimage to Mecca
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Activity Handout 7.1 Solve This Problem Choose from the list of problem scenarios below. Using the steps involved in problem solving that were discussed in this chapter‚ describe how you would go about solving this problem. 1. Mrs. Smith’s daycare provider is closing in four weeks. Both Mr. and Mrs. Smith work full-time during the day and need daycare for their child. They have only a short period of time‚ however‚ to find a new‚ safe‚ reliable daycare provider. : I would start looking or asking
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