to serve as an aid‚ to improve their qualities in different aspects‚ and to be aware of their shortcomings; second‚ for the students‚ to communicate their views regarding the qualities that review centers should possess. The results indicated that CPA Review School of the Philippines (CPAR) is the students’ preferred accountancy review center in Metro Manila. The result also indicated that the top five (5) qualities that review centers should possess are teaching strategies‚ passing rate‚ faculty
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Exam cases: Patties Foods Ltd (PFL) The death of the iPod Australian Beverages Ltd Pre-seen exam information Semester 1 2012 Global Strategy and Leadership © CPA Australia Ltd 2012 Case Scenario 1 Patties Foods Ltd (PFL) Patties Foods Ltd (PFL) is a leading manufacturer in Australia’s branded frozen food industry. The company can trace its origins back 50 years to a small cake shop in the Victorian country town of Lakes Entrance. This cake shop was purchased in 1966 by the Rijs
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Becoming a CPA Accounting is the study of how businesses track their income. Identify business goals and activities; describe the role of accounting in making informed decisions‚ the uses and organization of financial performance over an accounting cycle. Accountants engage in a wide variety of activities besides preparing financial statements. They spend a lot of time learning how to make the business profitable. Therefore‚ an accountant is perfectly positioned to become a Chief Financial
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Civil law 1.2.3 Sharia law 2. Common law and legislation: precedent and stare decisis and statutory interpretation 2.1 Identify how common law and relevant legislation are applied 2.2 Analyse and explain legal cases and principles in setting precedents 2.3 Specify how legal cases and principles set precedents 2.4 Identify how to deal with the doctrine of stare decisis (legal precedent) 2.5 Specify the rules and models for statutory interpretation 3. Legal framework 3.1 Describe the legal
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1. If a CPA recklessly departs from the standards of due care when conducting an audit‚ she or he will be liable to unknown third parties based on a. strict liability c. negligence b. gross negligence d. breach of contract 2. Under the common law‚ which of the following statements most accurately reflects the liability of a CPA who fraudulently gives an opinion on an audit of a client’s financial statements? c. The CPA is liable only to third parties in privity of contract
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Multiple Choice—CPA Adapted Chapter 14 – Long Term Liabilities 1. On July 1‚ 2010‚ Spear Co. issued 1‚000 of its 10%‚ $1‚000 bonds at 99 plus accrued interest. The bonds are dated April 1‚ 2010 and mature on April 1‚ 2020. Interest is payable semiannually on April 1 and October 1. What amount did Spear receive from the bond issuance? a. $1‚015‚000 b. $1‚000‚000 c. $990‚000 d. $965‚000 2. On January 1‚ 2010‚ Solis Co. issued its 10% bonds in the face amount of $3‚000‚000
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I would like to start off with a simple‚ yet powerful quote‚ “You miss 100% of the shots you don’t take.” -Wayne Gretzky. This quote does truly speak levels‚ which is why when I take shots I go big or I go home. I want to become a registered CPA and I would like to become the President of the University of Central Florida’s Phi Beta Lambda. I believe I can achieve these goals because of how I have adapted‚ developed‚ and changed over just my high school years. I would like to start off by saying
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CPA Program—professional level Ethics and Governance Workshop 3—Corporate social responsibility (Module 5) Presentation Slides 2-slide view Semester 1 2012 Author: Craig Deegan Published by Deakin University on behalf of CPA Australia Ltd‚ ABN 64 008 392 452 © CPA Australia Ltd 2012 The contents and any information contained in this document (Information) are for general information only. They are not intended as professional advice. For any professional advice‚ please consult
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Case Scenario 3 Starbucks- Module2 1. Industry: is a global café and coffee shop industry.P7p2 2. Value chain: P7 3. Industry life cycle Global: Mature P7p8 Australia Mature P16p8 US: Mature P8p2 China: Growth 4. PESTEL Global Technology The development of coffee machine forecasting the expansion in the home-brew market‚ which has negative impact in the revenues of coffee shop. [F/-] P9p1 Economic Global industry profitability has come under
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Abl Analysis a. What type of organization is Australian Beverages Limited (ABL)? ABL is an Australian public listed company operating in multi-beverage business. It commenced operation in 1937 with its first manufacturing plant opened in Sydney in 1938. After a series of market expansions‚ ABL is currently the second largest company in Australia non-alcoholic beverage industry. The company is run by Tom Dwyer‚ the current managing director‚ who has been appointed since 2005. b. What industry‚
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