Top PDF Mba i Accounting for Management [14mba13] Notes

Mba i Accounting for Management [14mba13] Notes

Mba i Accounting for Management [14mba13] Notes

There has been renewed interest in the corporate governance practices of modern corporations, particularly in relation to accountability, since the high-profile collapses of a number of large corporations during 2001–2002, most of which involved accounting fraud; and then again after the recent financial crisis in 2008. Corporate scandals of various forms have maintained public and political interest in the regulation of corporate governance. In the U.S., these include Enron and MCI Inc. (formerly WorldCom). Their demise is associated with the U.S. federal government passing the Sarbanes-Oxley Act in 2002, intending to restore public confidence in corporate governance. Comparable failures in Australia (HIH, One.Tel) are associated with the eventual passage of the CLERP 9 reforms. Similar corporate failures in other countries stimulated increased regulatory interest
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SCHOOL OF MANAGEMENT SCIENCES DEPARTMENT: ACCOUNTING, ECONOMICS & FINANCE BACHELOR OF ACCOUNTING EXAMINATION QUESTION PAPER INSTRUCTIONS I NOTES

SCHOOL OF MANAGEMENT SCIENCES DEPARTMENT: ACCOUNTING, ECONOMICS & FINANCE BACHELOR OF ACCOUNTING EXAMINATION QUESTION PAPER INSTRUCTIONS I NOTES

D processed further only if its share ofthe total joint product costs is less than the incremental revenues from further processing.. 1.9 The clerical activity associated with process[r]

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ACTG 410.00: Cost/Management Accounting I

ACTG 410.00: Cost/Management Accounting I

Exams There will be two mid-term exams administered on the dates listed on the schedule. The final exam is comprehensive, and will be administered on the date listed on the schedule, in accordance with University of Montana final exam scheduling. These are strictly closed book/closed notes exams. The use of electronic devices (iPads/tablets, cellular phones, nonapproved calculators, watches etc.) is strictly prohibited. The only calculator permitted is the Texas Instruments BA II+ (regular or professional).

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Employee Resourcing Notes @ Bec Doms MBA HR

Employee Resourcing Notes @ Bec Doms MBA HR

in this way and many international organisations recognise this and operate this manner. THE CASE OF DIVERSITY IN BA IN 1992 BA made attempts to change its bureaucratic culture in the 1980s and was ‘privatised’ in 1982 after receiving regular government subsidies. In terms of Lewin’s model of change, unfreezing - i.e. increasing receptivity to change- was precipitated by downsizing, devolution of autonomy to operating units, appointment of a new management team and CEO. A range of development programmes was introduced all aimed at identifying dysfunctional management styles and introducing a more participative style. Various structural changes such as cross-functional, multi-level diagonal task forces with a more bottom-up, less-centralised budgeting process. Staff support mechanisms were introduced alongside a bonus systems and a user-friendly management system. Refreezing - i.e. embedding/institutionalising change- was achieved through management commitment and promotion and PRP. The transition phase help by a management transition team was successful and despite various problems, BA has consistently registered as one of the most profitable airlines and can be considered as truly ‘global’. Customer service has been seen as crucial with an emphasis on training and development promoting a customer-oriented image. An ultimately more productive approach was to use the dimension of valuing difference , building on gender difference, equal opportunity and diversity with workshops held to explore these business imperatives. BA has seen this as a source of competitive advantage. But care needed to be taken in identifying the specific culture of the target audience.
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Mba IV International Financial Management [12mbafm426] Notes

Mba IV International Financial Management [12mbafm426] Notes

Department of MBA, SJBIT Page 139 Noting the shortcomings of the forward market, particularly the need and the difficulty in finding a counter party, the futures market came into existence. The futures market basically solves some of the shortcomings of the forward market. A currency futures contract is an agreement between two parties – a buyer and a seller – to buy or sell a particular currency at a future date, at a particular exchange rate that is fixed or agreed upon today. This sounds a lot like the forward contract. In fact the futures contract is similar to the forward contract but is much more liquid. It is liquid because it is traded in an organized exchange– the futures market (just like the stock market). Futures contracts are standardized contracts and thus are bought and sold just like shares in the stock market. The futures contract is also a legal contract just like the forward, but the obligation can be ‗removed‘ before the expiry of the contract by making an opposite transaction. As for hedging with futures, if the risk is an appreciation of value one needs to buy futures and if the risk is depreciation then one needs to sell futures. Consider our earlier example, instead of forwards, Company A could have thus sold Rupee futures to hedge against Rupee depreciation. Let‘s assume accordingly that Company A sold Rupee futures at the rate RM0.10 per Rupee. Hence the size of the contract is RM1,000,000. Now say that Rupee depreciates to RM0.07 per Rupee – the very thing Company A was afraid of. Company A would then close the futures contract by buying back the contract at this new rate. Note that in essence Company A basically bought the contract for RM0.07 and sold it for RM0.10. This would give a futures profit of RM300,000 [(RM0.10-RM0.07) x 10,000,000]. However in the spot market Company A gets only RM700,000 when it exchanges the 10,000,000 Rupees contract value at RM0.07. The total cash flow however, is RM1,000,000 (RM700,000 from spot and RM300,000 profit from futures). With perfect hedging the cash flow would be RM1 million no matter what happens to the exchange rate in the spot market. One advantage of using futures for hedging is that Company A can release itself from the futures obligation by buying back the contract anytime before the expiry of the contract. To enter into a futures contract a trader needs to pay a deposit (called an initial margin) first. Then his position will be tracked on a daily basis so much so that whenever his account makes a loss for the day, the trader would receive a margin call (also known as variation margin), i.e. requiring him to pay up the losses.
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Cost and Management Accounting Notes. Intro

Cost and Management Accounting Notes. Intro

)nformation should give the manager abilit" to control costs )t tries to e5plain the e5tent to which costs must be manipulated or influenced b" the actions of the persons in charge of these costs ie can "ou reduce or increase them Basing on the above "ou can have 6ontrollable and uncontrollable Cont$olla,le costs

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ACCOUNTING PRINCIPLES AND NOTES, CONSOLIDATED ACCOUNTS

ACCOUNTING PRINCIPLES AND NOTES, CONSOLIDATED ACCOUNTS

Property, plant and equipment are depreciated over the period during which they will generate revenues, i.e. their useful life. If there is an indi- cation that an asset has fallen in value the asset’s recoverable value is cal- culated, which is the higher of the asset’s fair value less selling expenses and its value in use. An impairment loss is reported when the asset’s recoverable value is lower than its carrying amount. Recoverable value is determined based on management estimates of e.g. future cash flow. Value in use is assessed from the starting point of expected future pro- duction, which is dependent above all on the weather. In addition, antici- pated price levels and demand levels are estimated in respect of electric- ity and renewable energy certificates. Because all trade in electricity also takes place in EUR, an estimation of the anticipated exchange rate trend for the euro is included. The useful life of a wind turbine is estimated to be 25 years, which forms the basis of the investment calculation. Assump- tions made with regard to impairment testing are described in Note 18. Deferred tax
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Madras University MBA Managerial Economics PMBSE notes

Madras University MBA Managerial Economics PMBSE notes

Capital budgeting usually involves the calculation of each project's future accounting profit by period, the cash flow by period, the present value of the cash flows after considering the time value of money, the number of years it takes for a project's cash flow to pay back the initial cash investment, an assessment of risk, and other factors. Generally : firms are classify investment projects into the following categories.

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MBA : Financial Management

MBA : Financial Management

This is the only finance course in the core of the MBA program. Finance is a very broad topic. A full introduction to finance would require introductions to investing, banking, risk management, and corporate financial management. This course will concentrate on corporate financial management. Fortunately there are three fundamental pillars of Finance that extend to all sub fields of Finance. The first pillar is the time value of money, the second is asset valuationa and the third is risk management. I t is expected that you will have a foundation in basic time value of money techniques and a basic understanding of introductory valuation techniques (NPV, Dividend Discount Model, Bond Valuation) and we will review and expand on each o f these topics this semester. Many of the tools we develop and the analysis we use is general enough to extend to other areas of finance.
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Course Syllabus. MBA 505: Managerial Accounting. Syllabus Overview. Course Description. Course Outcomes. MBA 505: Managerial Accounting

Course Syllabus. MBA 505: Managerial Accounting. Syllabus Overview. Course Description. Course Outcomes. MBA 505: Managerial Accounting

Exercise, Problems and Mini-Case #2 will be due Saturday by mid-night. Final Exam is open book, open notes, open mind due Sunday by mid-night. An excellent review includes revisiting the Mid-Chapter and End of Chapter Reviews within your text. These help to recall and apply the managerial accounting techniques and concepts covered in the text.

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MBA Core Financial Accounting Autumn 2013

MBA Core Financial Accounting Autumn 2013

♦ The purpose of the homework assignments is not to force you to prepare for class. I sincerely hope that your presence in the MBA program reflects your commitment to come to class prepared to discuss the assigned material. The purpose of the homework assignments is to give you an indication of whether or not you understand the material, and if not, to formulate specific questions that we can discuss. Though everyone must individually submit answers to the homework assignments, I encourage you to discuss the questions (as well as all of the material and cases we will cover) with your colleagues.
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Study Notes on Cost Accounting

Study Notes on Cost Accounting

The cost reports can exhibit the idle time of wor>ers and machinery, cost of storing raw materials and finished products, unabsorbed overhead costs and general decay in the morale of personnel that result from subnormal operations. The use of budgetary control combined with cost accounting may go a long way to bring about stability in industrial activity which will ultimately benefit the shareholders, employers and the society at large.

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Lecture Notes Advanced Accounting

Lecture Notes Advanced Accounting

GAIN ON EXTINGUISHMENT OF DEBT P xxx - PFRS 9 should be followed as this in conformity with international accounting standard  EQUITY SWAP - Issuance of share capital by the debtor to the creditor in full or partial payment of an obligation Carrying Value of Liability P xxx

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Master Degree in MBA (Advertising and Creative Management) MATRIX SEMESTER I

Master Degree in MBA (Advertising and Creative Management) MATRIX SEMESTER I

Training and Development, Induction and Orientation, Purpose of Orientation, Orientation Programme, Requisites of an Effective Program, Placement – After Orientation, Evaluation of an Orientation Programme, Possible Errors in Orientation, Methods of Training, Nature of Training and Development, Inputs in Training and Development, Training Inputs across Employees, Training and Development as a Source of Competitive Advantage, The Training Process, Barriers to Effective Training, Management Development and Career Development, Management Development Programmes (MDPs), On-the-Job MDPs, Off-the-Job MDPs, Career Development, Career Development Initiatives, Career Development Roles, Performance Management, Performance Appraisal – An Overview, Objectives of Performance Appraisal, Performance Appraisal and Competitive Advantage, Appraisal Process, Problems of Traditional Appraisal and Rating, Potential Appraisals, Legal Factors and Job Evaluation, Potential Appraisals, Legal Issues Associated with Performance Appraisal, Job Evaluation, Pitfalls of Job Evaluation, Alternatives to Job Evaluation,
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MBA SPORTS MANAGEMENT

MBA SPORTS MANAGEMENT

In order to experience the exciting reality of sports management, visits to the most representative facilities of the Community of Madrid and the Region of Murcia will be offered, as well as an international trip to Qatar and the UAE, during which students will be able to visit the most innovative facilities in the world of sports. As part of these visits, students will attend lectures related to different subjects such as: practical knowledge of the organizational functioning and management of sports institutions and complexes, recognizing information systems and performance indicators, quality management models, human resources organization, and identification of distinct areas of management with regards to the sports sector.
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MBA SPORTS MANAGEMENT

MBA SPORTS MANAGEMENT

In order to experience the exciting reality of sports management, visits to the most representative facilities of the Community of Madrid and the Region of Murcia will be offered, as well as an international trip to Qatar and the UAE, during which students will be able to visit the most innovative facilities in the world of sports. As part of these visits, students will attend lectures related to different subjects such as: practical knowledge of the organizational functioning and management of sports institutions and complexes, recognizing information systems and performance indicators, quality management models, human resources organization, and identification of distinct areas of management with regards to the sports sector.
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MBA. Corporate Management

MBA. Corporate Management

The part-time concept means that the course is of interest to (future) specialists and executives and to companies alike, as the students remain integrated in their companies throughout the course. This al- lows them to continue working while expanding their specialist business knowledge, learning esta- blished management concepts and developing their personal skills at the same time. The students can also make a rich contribution to the course with their different areas of activity and knowledge as well as their experiences.

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Key Notes IPCC Advanced Accounting

Key Notes IPCC Advanced Accounting

PREFACE There is no dearth of textbooks on accounting. So it may be pertinent to ask why we need another book. This is not a book that is written as a book. This book is evolved from the notes prepared for satisfying the needs of students. The only motivation was to explain accounting in a logical manner, whereby one could master the methodology based on a deeper insight into the basic structure of accounting. The emphasis here is not so much on the mechanical practice but on the conceptual understanding of the methodology. The objective is to ensure that the study of this book enables the reader to understand accounting numbers in a clearer and better perspective.
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Accounting for Bonds and Long-Term Notes

Accounting for Bonds and Long-Term Notes

----------------------- Earnings (loss) on common shares $ 474.0 $ 269.9 ----------------------- During 1999, the company repurchased $115.8 million principal amount of its 11 3/4% senior notes due 2004 and $25.5 million principal amount of its 12% senior notes due 2003 at a cost of $157.4 million. As a result, the company recorded an

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Gennadeion Notes, I

Gennadeion Notes, I

size, ours measuring 60.4 x 40.5 cm., and are considerably larger than the engraving, I have not seen the British Museum version, but that in the Gennadeion- differs in a number of[r]

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