Identify the major sources of influence on Ericsson’s accounting standards and practices?

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Identify the major sources of influence on Ericsson’s accounting standards and practices?

What is the difference between pre FAS 141R and post FAS 141R combinations?

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Pre and Post FAS 141R Combinations

What is the difference between pre FAS 141R and post FAS 141R combinations?

Prepare a 700- to 1,050 word paper explaining the overall accounting cycle at your organization.

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Prepare a 700- to 1,050 word paper explaining the overall accounting cycle at your organization.

Discuss how well suited conventional accounting may be for application to environmental issues such as pollution and social issues such as unemployment.

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Discuss how well suited conventional accounting may be for application to environmental issues such as pollution and social issues such as unemployment.

(hint: Consider how social and environmental issues are currently being treated in external corporate reporting. Is it be possible to apply generally accepted accounting principles to these issues?)

Requirements
1000 words excluding reference list
APA 6th referencing
Reference List

What types of information is contained on the AR aging? Why is this an important report?

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What types of information is contained on the AR aging? Why is this an important report?

What are some internal control procedures over receivables?

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What are some internal control procedures over receivables?

What is the importance of having internal controls over the petty cash account?

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What is the importance of having internal controls over the petty cash account?

Discuss how well suited conventional accounting may be for application to environmental issues such as pollution and social issues such as unemployment.

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Discuss how well suited conventional accounting may be for application to environmental issues such as pollution and social issues such as unemployment.

(hint: Consider how social and environmental issues are currently being treated in external corporate reporting. Is it be possible to apply generally accepted accounting principles to these issues?)

Requirements
1000 words excluding reference list
APA 6th referencing
Reference List

Discuss how accountants and logistic professions differ in terms of their approach to inventory control?

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Discuss how accountants and logistic professions differ in terms of their approach to inventory control?150 WORDS

What is the standard to find each of the parties able to sue the accounting firm for negligence or fraud?

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What is the standard to find each of the parties able to sue the accounting firm for negligence or fraud?

How do these project tools help with quality management?

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How does the project audit differ from the performance measurement control system? Explain in your own words. How do these project tools help with quality management?

What are the components of the EPA, ADEA, ADA, FCRA, FMLA and who they apply to? Please Reference

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What are the components of the EPA, ADEA, ADA, FCRA, FMLA and who they apply to? Please Reference

What is the breakeven point for Solutions Plus? That is, how low can the company go on its bid without losing money.

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Please not the change of 50,000 to 500,000 in the oakland supply

“Solutions Plus is an industrial chemicals company that produces specialized cleaning fluids and solvents for a wide variety of applications. Solutions Plus just recieved an invitation to submit a bid to supply Great North American Railroad with a cleaning fluid for locomotives. Great Noth American needs the cleaning fluid at 11 locations (railway stations). It provided the following information to Solutions Plus regarding the number of gallons of cleaning fluid required at each location (See Attached Table 6.8)
Solutions Plus can produce the cleaning fluid at its Cincinnati plant for $1.20 per gallon. Even though the Cincinnati location is its only plant, Solutions Plus has negotiated with an industrial chemicals company in Oakland, CA to produce and ship up to 500,000 gallons of the locomotive cleaning fluid to selected Solutions Plus customer locations. The Oakland company will charge Solutions Plus $1.65 per gallon to produce the cleaning fluid, but Solutions Plus thinks that the lower shipping costs to Oakland to some customer locations may offset the added cost to produce the product.
The president of Solutions Plus, Charlie Weaver, contacted several trucking companies to negotiate shipping rates between the two production facilities (Cincinnati and Oakland) and the locations where the railroad locomotives are cleaned. Table 6.9shows the quotes received in terms of dollars per gallon. The — entries in Table 6.9 identify shipping routes that will not be considered because of the large distances involved. These quotes for shipping rates are guaranteed for one year.
To submit a bid to the railroad company, Solutions Plus must determine the price per gallon they will charge. Solutions Plus usually sells its cleaning fluids for 15% more than its cost to produce and deliver the product, however, Fred Roedel, the director of marketing, suggested that maybe the company should consider a smaller profit margin. In addition, to ensure that if Solutions Plus wins the bid, that they will have adequate capacity to satisfy existing orders as well as accept orders for other new business, the management team decided to limit the number of gallons of the locomotive cleaning fluid produced in the Cincinnati plant to 500,000 gallons at most.
You are asked to make recommendations that will help Solutions Plus prepare a bid. Your report should address, but not be limited to the following issues:
1. If Solutions Plus wins the bid, which production facility (Cincinnati or Oakland) should supply the cleaning fluid to the locations where the locomotives are cleaned? How much should be shipped from each facility to each locations?
2. What is the breakeven point for Solutions Plus? That is, how low can the company go on its bid without losing money.
3. If solutions plus wants to use its standard 15% markup, how much should it bid?
4. Freight costs are significantly altered by the price of oil. The contract on which Solutions Plus is bidding is for two years. Discuss how the fluctuation in freight costs might affect the bid Solutions Plus submits. ”

What are some of the contributions an accountant might offer in this process?

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Discuss what you believe to be the appropriate level of involvement of an accountant in evaluating and selecting an AIS vendor and the AIS itself. What are some of the contributions an accountant might offer in this process? 150 words

What do you notice about the invoice numbers?

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Run SEQUENCE on AR, using Invoice Number (Ref_No). Make sure to use only
Invoice Type Transactions (“IN”); use Expression Builder to filter out other transaction
types. What do you notice about the invoice numbers?

In the audit of the revenue of a manufacturing firm, the auditors wish to lower detection risk. One method to enable the auditor to lower the detection risk is to

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In the audit of the revenue of a manufacturing firm, the auditors wish to lower detection risk. One method to enable the auditor to lower the detection risk is to
Answer
a.
Test transactions and balances at an interim date.
b.
Use less experienced auditors to perform tests.
c.
Test a larger number of transactions.
d.
All of the above.

The greatest risk in the audit of the revenue cycle is usually related to

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The greatest risk in the audit of the revenue cycle is usually related to
Answer
a.
The understatement of accounts receivable.
b.
The understatement of sales.
c.
The ease with which direct testing may be used to audit the revenue account.
d.
The overstatement of sales.

Bank accounts Disbursement date Receipt date check per per per per no. from to books bank books bank 101 Ohio Michigan Dec 30 Jan 4 Dec 30 Jan 3 202 Lucas Ohio Jan 3 Jan 2 Dec 30 Dec 31 303 Kansas Texas Dec 31 Jan 3 Jan 2 Jan 2 404 Ohio Lucas Jan 2 Jan 2 Jan 2 Dec 31

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The following information was taken from the bank transfer schedule prepared during the audit of Fox Co s financial statements for the year ended December 31, 2006. Assume that all checks are dated and issued on December 30, 2006. Bank accounts Disbursement date Receipt date check per per per per no. from to books bank books bank 101 Ohio Michigan Dec 30 Jan 4 Dec 30 Jan 3 202 Lucas Ohio Jan 3 Jan 2 Dec 30 Dec 31 303 Kansas Texas Dec 31 Jan 3 Jan 2 Jan 2 404 Ohio Lucas Jan 2 Jan 2 Jan 2 Dec 31 Which of the following checks indicate items in transit?
Answer
a.
101 and 303
b.
202 and 303
c.
101 and 404
d.
202 and 404
e.
None of the above

What are some variable that make WIP better?

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What are some variable that make WIP better?

BE breif a few sentences.

Indicate which of the following items would be classified as assets on the balance sheets

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Indicate which of the following items would be classified as assets on the balance sheets

a. Raw Materials
b. Goodwill
c. Post-retirement health obligations
d. Deferred revenues
e. Foreign currency translation adjustments
f. All software development costs
g. Loans to employee
h. Purchased trademarks
i. Cost of developing patent
j. Prepaid insurance
k. Company’s preferred stock
l. Advances from customers
m. Discount on bond payable
n. Premium on bond payable

Total annual revenue from pottery sales is $72,000. Calculate the accounting profit and the economic profit for Gomez’s pottery firm.

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Gomez runs a small pottery firm. He hires one helper at $12,000 per year, pays annual rent of $5,000 for his shop, and spends $20,000 per year on materials. He has $40,000 of his own funds invested in equipment (pottery wheels, kilns, and so forth) that could earn him $4,000 per year if alternatively invested. He has been offered $15,000 per year to work as a potter for a competitor. He estimates his entrepreneurial talents are worth $3,000 per year. Total annual revenue from pottery sales is $72,000. Calculate the accounting profit and the economic profit for Gomez’s pottery firm.

Accounting profit $ 35,000

Economic profit $ What could be factored into the Eco Profit? I have tried several different ways and still can’t come up with the correct answer. What I think I am having a time understanding is:He has $40,000 of his own funds invested in equipment (pottery wheels, kilns, and so forth) that could earn him $4,000 per year if alternatively invested. He has been offered $15,000 per year to work as a potter for a competitor. He estimates his entrepreneurial talents are worth $3,000 per year. I’m not sure which if any of those items should be added or substracted?

What are the input and output transactions (excluding reports) that the system must process.

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Acme supply sells cooking supplies to restaurants via six wholesale outlets in the metro area. The company wants to introduce a same-day delivery program that would guarantee four-hour same-day delivery to preapproved customers who order by noon, and 8AM next day delivery for orders received after noon. Such a program would allow restaurants to carry fewer supplies, yet have a reliable delivery options. The restaurants order by phone and are billed monthly for their purchases. You have been asked to design the systems in a way that optimizes cash flows. Do so by responding in detail to the following:
What criteria would you use to prequalify customers?
What are the input and output transactions (excluding reports) that the system must process.
What reports should the system produce? What application controls would ensure the completeness, accuracy and validity of the information in the reports?
Draw a systems flowchart of the planned system.
What are the threats to the system and what control procedures would mitigate these threats?

Importance of gender diversity in organisation? Issues women face?strategy to ensure equity?

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Importance of gender diversity in organisation? Issues women face?strategy to ensure equity?

What is a relevant cash flow for a project? What is a sunk cost? An opportunity cost? What is the definition of project operating cash flow? How does this differ from net income?

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What is a relevant cash flow for a project? What is a sunk cost? An opportunity cost? What is the definition of project operating cash flow? How does this differ from net income?

Please contrast the Capital Asset Pricing Model (CAPM) with the Discounted Cash Flows Method. Write responses in one fluid body as a paper that is 2-3 pages of content excluding title and references page.

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Please contrast the Capital Asset Pricing Model (CAPM) with the Discounted Cash Flows Method. Write responses in one fluid body as a paper that is 2-3 pages of content excluding title and references page.

What special reporting considerations are present for special-purpose entities?

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What special reporting considerations are present for special-purpose entities?

150 words APA format. List any ref used.

Assume that you are Sam. Write Blair a memo explaining the following financial statement itemsto her. in your explanation, describe each of the two financial statements and explain the financial information each contains. Also define each of the elements listed for each financial statement and explain what it means.

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Sam and his sister Blair both attend the state universityu. As a reward for their successful completion of the past yer (Sam had a 3.2 GPA in business, and Blair had a 3.7 GPA in art). their father gave each of them 100 shards of the Walt Disney Company stock. They have jut recieved their first annual report. Blair does not understand what the informaiton means and has asked Sam to explain it to her. Sam is currently taking an accounting course, and she knows he will understand teh financial statements.

Assume that you are Sam. Write Blair a memo explaining the following financial statement itemsto her. in your explanation, describe each of the two financial statements and explain the financial information each contains. Also define each of the elements listed for each financial statement and explain what it means.

Develop a Balanced Scorecard for the City of Charlotte. Explain in detail your choice of what appears at the top of your proposed strategy map. Bear in mind that the city’s Balanced Scorecard need not include every important service.

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Develop a Balanced Scorecard for the City of Charlotte. Explain in detail your choice of what appears at the top of your proposed strategy map. Bear in mind that the city’s Balanced Scorecard need not include every important service.

Do you agree with “Efficiency Expert” that, in order to make peanut operation profitable, the operating costs in the restaurant should be decreased and selling price of the peanuts should be increased? Give reasons.

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Introduction
This case is an oldie but a goodie; and it has appeared in many books and journals over the years. The authorship of this case seems to have been lost and that is really unfortunate. Who ever invented this case deserves the unending gratitude of at least two generations of cost accounting lecturers.
I have taken the liberty of expressing everything in Pounds even though the case is probably American: I have done this purely because this is a British based site.
This case concerns the restaurater who has the good idea of putting a rack of peanuts at one end of his counter. The idea being that customers would make impulse purchases of these peanuts when they are standing at the counter paying their bill, ordering a drink … at least, he thought it was a good idea!
In discussing the costs incident to various types of operations the analogy was drawn of the restaurant that adds a rack of peanuts to the counter, intending to pick up a little additional profit in the usual course of business. This analogy was attacked as an oversimplification. However, the accuracy of the analogy is evident when one considers the actual problem faced by the Restaurateur (Joe) as revealed by this Accountant-Efficiency expert.
EFF EX: Joe, you said you put in these peanuts because some people ask for them, but do you realise what this rack of peanuts is costing you?
JOE: It ain’t gonna cost. ‘sgonna be a profit. Sure, I £25 for a fancy rack to hold bags, but the peanuts cost 6p a bag and I sell ’em for 10p. Figger I sell 50 bags a week to start. It’ll take weeks to cover the cost of the rack. After that I gotta clear profit of 4p a bag. The more I sell, the more I make.
EFF EX: That is an antiquated and completely unrealistic approach, Joe. Fortunately, modern accounting procedures permit a more accurate picture which reveals the complexities involved.
JOE: Huh?
EFF EX: To be precise, those peanuts must be integrated into your entire operation and be allocated their appropriate share of business overhead. They must share a proportionate part of your expenditure for rent heat, light, equipment deprecation, decorating, salaries for your waitresses, cook……
JOE: The cook? What’s he gotta do wit’a peanuts? He don’t even know I got ’em.
EFF EX: Look Joe the cook is in the kitchen, the kitchen prepares the food, the food is what brings people in here, and the people ask to buy peanuts. That’s why you must charge a portion of the cook’s wages, as well as part of your own salary to peanut sales. This sheet contains a carefully calculated cost analysis which indicates the peanut operation should pay exactly £1,278 per year toward these general overhead costs.
JOE: The peanuts? £1,278 a year for overhead? The nuts?
EFF EX: It’s really a little more than that. You also spend money each week to have the windows washed, to have the windows washed, to have the place swept out in the mornings, keep soap in the washroom, and provide free cokes to the police. That raises the total to £1,313 per year.
JOE: [Thoughtfully] But the peanut salesman said I’d make money ….. put ’em on the end of the counter, he said … and get 4p a bag profit.
EFF EX: [With a sniff] He’s not an accountant. Do you actually know what the portion of the counter occupied by the peanut rack is worth to you?
JOE: Ain’t worth nothing – no stool there … Just a dead spot at the end.
EFF EX: The modern cost picture permits no dead spots. Your counter contains 60 square feet and your counter business grosses £15,000 a year. Consequently, the cost of a square foot of space occupied by the peanut rack is £250 per year. Since you have taken that area away the general counter use, you must charge the value of the space to the occupant.
JOE: You mean I gotta add £250 a year more to the peanut?
EFF EX: Right. That raises their share of the general operating costs to a grand total of £1,563 per year. Now then, if you sell 50 bags of peanuts per week, these allocated costs will amount to 60p per bag.
JOE: What?
EFF EX: Obviously, to that must be added your purchase price of 6p per bag, which brings the total to 66p. So you see by selling peanuts at 10p per bag, you are losing 5p on every sale.
JOE: Somethin’s crazy!
EFF EX: Not at all! Here are the figures. They prove your peanuts operation cannot stand on its own feet.
JOE: [Brightening] Suppose I sell lotsa peanuts … thousands bags a week ‘stead of fifty.
EFF EX: [Tolerantly] Joe, you don’t understand the problem. If the volume of peanuts sales increases, our operating costs will go up… you’ll have to handle more bags with more time, more depreciation, more everything. The basic principal of accounting is firm on that subject: “The Bigger the Operation, the More General Overhead Costs That Must be Allocated.” No,increasing the volume of sales won’t help. JOE Okay, you so smart, you tell me what I gotta do.
EFF EX: [Condescendingly] Well …. you could first reduce operating expenses.
JOE: How?
EFF EX: Move to a building with cheaper rent. Cut salaries. Wash the windows bi weekly. have the floor swept only on Thursday. Remove the soap from the washrooms. Decrease the square-foot value of your counter. For example, if you can cut your expenses 50%, that will reduce the amount allocated to peanut form £1,563 to £781.50 per year, reducing the cost to 36p per bag.
JOE: [Slowly] That’s better?
EFF EX: Much, much better. However,even then you would lose 26p per bag if you only charge 10p. Therefore, you must raise your selling price. If you want a net profit of 4p per bag you would have a charge 40p.
JOE: [Flabbergasted] You mean even after I cut operating costs 50% I still gotta charge 40p for a 10p of peanuts? Nobody’s that nuts about nuts! who’d buy ’em?
EFF EX: That’s a secondary consideration. The point is, at 40p you’d be selling at a price based upon a true and fair evaluation of your then reduced costs.
JOE: [Eagerly] Look! I gotta better idea. Why don’t I just throw the nuts out … put ’em in the dustbin.
EFF EX: Can you afford it?
JOE: Sure. All I got is about 50 bags of peanuts … cost about three bucks…. so I lose £25 on the rack, but I get outta this nutty business and no so more grief.
EFF EX: [Shaking head] Joe it isn’t that simple. You are in peanut business! The minute you throw those peanuts out you are adding £1,563 of annual overhead to the rest of your operation. Joe … be realistic… can you afford to do that?
JOE: [Completely crushed] It’s unbelievable! last week I was making money. Now I’m in trouble … just because I believe 50 bags of peanuts a week is easy.
EFF EX: [With raised eyebrow] that is the object of modern cost studies, Joe … to dispel those false illusions.
REQUIRED

Is Joe losing 56p on every sale of peanuts? Explain.
Do you agree that if the volume of peanut sales is increased, operating losses will increase? Explain.
Do you agree with “Efficiency Expert” that, in order to make peanut operation profitable, the operating costs in the restaurant should be decreased and selling price of the peanuts should be increased? Give reasons.
Do you think that Joe can afford to get out of the peanut business? Give reasons.
Do you think that Joe should eliminate his peanut operations? Why or why not?

Suggest ways that Yoder Brothers Grocery Stores could prevent or detect the theft of merchandise as described.

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The following is an excerpt from a conversation between the store manager of Brothers Grocery Stores, Lori Colburn, and Terry Whipple, president of Yoder Brothers Grocery Stores.

Terry: Lori, I’m concerned about this new scanning system.

Lori: What’s the problem?

Terry: Well, how do we know the clerks are ringing up all the merchandise?

Lori: That’s one of the strong points about the system. The scanner automatically rings up each item, based on its bar code. We update the prices daily, so we’re sure that the sale is rung up for the right price.

Terry: That’s not my concern. What keeps a clerk from pretending to scan items and then simply not charging his friends? If his friends were buying 10-15 items, it would be easy for the clerk to pass through several items with his finger over the bar code or just pass the merchandise through the scanner with the wrong side showing. It would look normal for anyone observing. In the old days, we at least could hear the cash register ringing up each sale.

Lori: I see your point.

Suggest ways that Yoder Brothers Grocery Stores could prevent or detect the theft of merchandise as described.

150 words