Wednesday, 12 November 2014

ACC 440 Week 5 Complete Course

DQ1.What is a consolidated statement of cash flows? How is a consolidated statement of cash flows different from a traditional, single-entity statement of cash flows? 
DQ2.How are consolidated earnings per share calculations different from traditional single-entity earnings per share calculations? How are rights, warrants, and options of subsidiary companies treated in the computation of consolidated earnings per share? What effect does the presence of a non-controlling interest have on the computation of consolidated earnings per share?
Resources: Ch. 5 & 10 of Advanced Financial Accounting
Prepare solutions to the following exercises from Ch. 5 & 10 of the text:
• E5-13: Consolidation after One Year of Ownership
• P5-32: Consolidation Workpaper at End of First Year of Ownership
• C10-1: The Effect of Security Type on Earnings per Share
Note. To research this assignment, search the Financial Accounting Standards Board documents in the Accounting – Accounting & Tax tab located in the ProQuest Accounting and Tax database, under the Company Directories and Financials link on the University Library homepage.
Resources: Ch. 6 & 10 of Advanced Financial Accounting
Prepare solutions to the following exercises from Ch. 6 & 10 of the text:
• E6-11: Upstream Sale of Equipment in Prior Period
• E10-5: Preparation of Statement of Cash Flows 
• E10-6: Direct Method Cash Flow Statement
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ACC 440 Week 4 Complete Course

DQ1 What sections of the work paper are included for no controlling interest? Why is no controlling interest significant when preparing consolidated financial statements?
DQ2 What are some advantages and disadvantages of economic unit, parent organization, and proportionate consolidation concepts?
DQ3 What are some issues to consider before investing in another company? Defend the position of investing in stages.
DQ4 How do your account for investment activities subsequent to initial acquisition?
Resource: Ch. 4 & 5 of Advanced Financial Accounting
Prepare solutions to the following exercises from Ch. 4 & 5 of the text:
• Q4-1–Q4-3 & Q4-9
• P5-30: Incomplete Data
Resource: Ch. 3 & 4 of Advanced Financial Accounting
Prepare solutions to the following exercises from Ch. 3 & 4 of the text:
• E3-8: Subsidiary Acquired for Cash
• C4-1: Need for Consolidation Process
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ACC 440 Week 3 Complete Course

DQ1 Why is it important to consolidate financial statements? What are the pros and cons?
DQ2 What is the need for elimination in the consolidation process?  What accounts must be eliminated and why? What are the ramifications of not eliminating journal entries?
DQ3 What is push-down accounting?  Under what conditions is push-down accounting considered appropriate?
DQ4 What are some drawbacks of preparing consolidations in Microsoft Excel?  What are some advantages?
Resource: Ch. 12 of Advanced Financial Accounting
Prepare a solution to the P12-17: Translation, Journal Entries, Consolidated Comprehensive Income, and Stockholders’ Equity exercise from Ch. 12 of the text.
Locate the Schedule Template on the student website to complete this exercise.
Resource: Ch. 11 of Advanced Financial Accounting
Prepare solutions to the Q11-1–Q11-10 exercises from Ch. 11 of the text.
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ACC 440 Week 2 Complete Course

DQ1 Why do companies hedge? Why do some companies choose not to hedge?
DQ2 What are the differences between fair value cash flow and foreign currency hedges?
DQ3 Are there disclosure requirements in the United States that govern the reporting practices of foreign currency transactions? Provide examples.
DQ4 What is the difference between accounting for foreign currency transactions and foreign currency translations? 
Resource: Ch. 12 of Advanced Financial Accounting
Prepare a solution to the C12-3: exercise from Ch. 12 of the text. Note that the IASB web site is now the IFRS web site and you will be directed to http://www.ifrs.org/Home.htm.  The exercise is essentially the same.
Write a 700- to 1,050-word report in which you provide your responses to the case.
Cite all resources. If you use an electronic source, include the link. If you use an additional printed source, attach a copy of the data to your paper.
Format your report consistent with APA guidelines.
Resource: Ch. 1 of Advanced Financial Accounting
Prepare solutions to the following exercises from Ch. 1 of the text:
• E1-2: Multiple-Choice Questions on Recording Business Combinations
• P1-31: Journal Entries to Record a Business Combination
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ACC 440 Week 1 Complete Course

DQ1 What is the significance of goodwill in the consolidation process? Why is it necessary to determine goodwill impairment?
DQ2 Under what circumstances would you use the cost or equity method of accounting for an investment? Why are the percentages of ownership only a guideline when accounting for an investment?
DQ3 Do you feel that Pooling of Interest should have been eliminated? If you were an investor, which method would you prefer – pooling or the purchase method?
DQ 4 Do all countries follow Generally Accepted Accounting Principles? Why or why not? Should there one set of accounting standards followed by all countries?
Resource: Ch. 2 of Advanced Financial Accounting
Prepare solutions to the following exercises from Ch. 2 of the text:
• C2-1: Choice of Accounting Method
• E2-1: Use of Cost and Equity Methods
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Friday, 7 November 2014

MGT 521 Week 6 Complete

Review the Example and Practice sections of the Balanced Scorecard Module to practice reading and evaluating the information it presents.
Complete the Assignment section of the Balanced Scorecard Module to evaluate the performance of the organization against established standards. Complete the following:
  • Identify the performance gaps.
  • Recommend actions to reduce performance gaps.
Note. The Balanced Scorecard Module will give you an option to save your assignment in a document on your desktop.
Resources: Personal Professional Development Plan Activity, Parts 1-4 from Weeks 1-3. Complete the Personal Professional Development Plan.
Click the Assignment Files tab to submit your assignment.
Read Case Application 1, "Lessons from Lehman Brothers: Will We Ever Learn?" at the end of Ch. 5 of Management. 
Discuss the scenario with your team. 
Discuss the second, third, and fifth discussion questions at the end of the case with your team. 
Answer each question based on your team's discussion in no more than 350 words per question.
Click the Assignment Files tab to submit your assignment.
Complete the Week Knowledge Check.
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