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Kean - ACCT - 5230
Chapter 4:Systems Development & Maintenance ActivitiesIT Auditing & Assurance, 2e, Hall & SingletonPARTICIPANTS Systems professionals End users Stakeholders ACCOUNTANTS Internal External Limitations of involvementIT Auditing & Assurance, 2e, Hall &
Kean - ACCT - 5230
Chapter 5:Networks, Internet & EcommerceIT Auditing & Assurance, 2e, Hall & SingletonNETWORKS: TYPES LAN (Local Area Networks) WAN (Wide Area Networks Internet/Internet-WorksNETWORKS Network topology Star (Figure 5-1, p.194) Hierarchical (Figure 5
Kean - ACCT - 5230
Chapter 6:Enterprise Resource Planning SystemsOBJECTIVES FOR CHAPTER 11 Functionality and key elements of ERP systems ERP configurations-servers, databases, and bolt-on software Data warehousing as a strategic tool and issues related to the design, mai
Kean - ACCT - 5230
Chapter 7:Computer-Assisted Audit Techniques [CAATs]IT Auditing & Assurance, 2e, Hall & Singleton IT Auditing & Assurance, 2e, Hall & Singleton Designed to ensure that the transactions that bring data into the system are valid, accurate, and complete D
Kean - ACCT - 5230
Chapter 8:CAATTs for Data Extraction and AnalysisIT Auditing & Assurance, 2e, Hall & Singleton IT Auditing & Assurance, 2e, Hall & SingletonDATA STRUCTURES OrganizationAccess methodIT Auditing & Assurance, 2e, Hall & SingletonAccess: Non-Index Meth
Kean - ACCT - 5230
Chapter 9:Auditing the Revenue CycleIT Auditing & Assurance, 2e, Hall & SingletonIT Auditing & Assurance, 2e, Hall & SingletonMANUAL PROCEDURES Follow Figure 9-1 Obtaining & recording customers orders Document = SALES ORDER [Figure 9-2] One copy in
Kean - ACCT - 5230
Chapter 10:Auditing the Expenditure CycleIT Auditing & Assurance, 2e, Hall & SingletonPURCHASES: BATCH PROCESSING Step 1: Data processing department inventory control Purchasing Department Step 2: Data processing department P.O. Receiving Departmen
Kean - ACCT - 5230
Chapter 11:Introduction to Business Ethics and FraudIT Auditing & Assurance, 2e, Hall & SingletonIT Auditing & Assurance, 2e, Hall & SingletonETHICSPertains to the principles of conduct that individuals use in making choices and guiding their behavio
Kean - ACCT - 5230
Chapter 12:Fraud Schemes & Fraud DetectionIT Auditing & Assurance, 2e, Hall & SingletonIT Auditing & Assurance, 2e, Hall & SingletonFRAUD TREE Asset misappropriation fraud1. 2. 3. 4.Stealing something of value usually cash or inventory (i.e., asset
Kean - ACCT - 5230
CHAPTER 13The Human Resources Management/Payroll Cycle 2008 Prentice Hall Business PublishingAccounting Information Systems, 11/eRomney/Steinbart1 of 87INTRODUCTION Questions to be addressed in this chapter include: What are the basic business ac
Kean - ACCT - 5230
ACL Tutorial 1 COMMANDS: ANALYZE -> TOTAL ANALYZE -> PROFILE ANALYZE -> STATISTICS SAMPLING -> SAMPLE ANALYZE -> SEQUENCE DATA -> SORT ANALYZE -> DUPLICATES ANALYZE -> GAPS AP_TRANS 1. Using the TOTAL command, develop a hash control total and an amount co
Kean - ACCT - 5230
ACL Tutorial 2COMMANDS: ANALYZE -> DUPLICATES ANALYZE -> GAPS DATA -> SORT TOOLS -> COMMENTPAYROLL 1. Run DUPLICATES option from the ANALYZE menu bar option. Make sure to check GAPS, PRESORT, and DUPLICATES in the dialogue box. Click on Employee Number
Kean - ACCT - 5230
ACL Tutorial 3COMMANDS: ANALYZE -> CLASSIFY ANALYZE -> SUMMARIZE DATA -> SORT DATA -> REPORT ANALYZE -> PROFILE ANALYZE -> STRATIFY AP Trans 1. CLASSIFY the data in AP_Trans by Vendor_No and accumulate on Invoice_Amount How would an auditor use this data
Kean - ACCT - 5230
ACL Tutorial 4COMMANDS: ANALYZE -> AGE DATA -> JOIN DATA -> MERGE AR 1. The Aging of Accounts Receivable is a frequently used audit technique that is supported by the AGE command in ACL: a. Using AGE, develop an aging report of current, 30, 60, 90, 120,
Kean - ACCT - 5230
ACL Tutorial 5 COMMANDS: CONTROL TOTALS: TOTAL ANALYZE -> COUNT ANALYZE -> TOTAL DATA -> EXTRACT DATA -> EXPORT DATA -> SORT DATA -> INDEX INVENTORY 1. Audit OBJECTIVE: Reconcile inventory amounts with physical inventory counts. Create a filter to select
Kean - ACCT - 5010
Intercompany investments with significant influenceInvestorInvesteeApril 8, 20101Significant Influence investmentsInvestorInvestee Strategic, long-term investments Investor typically owns between 20% and 50% of the investee.2Significant Influenc
Kean - ACCT - 5010
Investor Reaction to Large CEO Bonuses During the 2008-2009 Economic CrisisDov Fischer, Ph.D. and Joseph Szendi. Ph.D. Department of Accounting College of Business and Public Administration Kean University 2010 Research Day April 7, 2010Research Questio
Kean - ACCT - 5010
Lehman case revives dark memories of Enron timesBy Jennifer Hughes Published: March 25 2010A senior audit firm executive joins a company audited by his previous employer. He rises through the finance ranks of his new company, which retains its longtime
Kean - ACCT - 5010
The Valukas Report on the failure of Lehman Brothers and its use of Repo 105 transactions to manipulate it Balance SheetExcerpted by D. Fischer March 22, 2010234567891011121314
Kean - ACCT - 5010
PSEG & LeverageAbout PSEG Threesubsidiaries PSE&Garegulatedutilityserviceprovider, serving1.7milliongascustomersand2.1million electriccustomersmakingitthelargestprovider ofgasandelectricservicethroughoutthestateof NewJersey PowerGenerationassets. Ene
Kean - ACCT - 5010
Maria Hernandez Statement of Cash Flows For months of July and August Net Income Adustments to Net Income: Increase in A/R Decrease in Supplies Increase in A/P Increase in Interest Payable Depreciation Expense Cash Flows from Operating Activities Cash Flo
Kean - ACCT - 5010
Chemalite, Inc. Statement of Cash Flows For year ending December 31, 2003 Cash Flows from Operations Net Income Adustments to Net Income Increase in AR Increase in raw materials Depreciation Expense Patent Amortization Expense$39,375 (69,500) (55,000) 10
Kean - ACCT - 5010
ChemalitePage 2-271Inventory an introduction Unsold inventory is an asset. Value = Production cost for a manufacturer Purchase cost for a merchandiser (wholesaler or retailer) NOT projected selling price Concepts: Cost, ConservatismExample: Start a
Kean - ACCT - 5010
PARTIAL SPREADSHEET FOR CHEMALITE 2-Jan Patent Capital Stock 2-Jan Cash Capital (or Common) Stock 15-Jan Legal Fees Cash 15-Jun Machinery Cash 24-Jun Raw Materials Cash125,000 375,000 375,000 7,500 7,500 62,500 62,500 75,000 75,000Chemalite Inc. Balance
Kean - ACCT - 5010
Business strategy using financial statements Depreciation at Delta Air Lines and Singapore Airlines(A) Case AnalysisLearning Objectives How to understand the component of a depreciation policy-cost, life, residual value, and pattern for reporting deprec
Kean - ACCT - 5010
Depreciation at Delta Air Lines and Singapore AirlinesUAA ACCT 650 Seminar in Executive Uses of Accounting Fred BarbeeDr.Financial Reportingr p e Dc eia to niYeah!MB AM BAWhy study this case? Tocompare and contrast depreciation assumptions fr
Kean - ACCT - 5010
Financial Reporting ProjectProgress Report 3 April 1, 20101Page 1-76a. ROE based on average OE (beginning + ending divided by 2), 3 years of ROE, 4 years of data b. ROA same c. EPS 3 years, calculate on your own and compare to reported numbers d. Prof
UCLA - CS - 32
Winter 2009 CS 32H omework 2T ime due: 9:00 P M T uesday, Februa ry 31. Run the following program under control of a debugger: 2. 3. 4. 5. 6. 7. 8. 9. 10. ; 11. 12. int main() 13. cfw_ 14. cout < "Enter your student number using only digits (e.g. 12345
UCLA - CS - 32
Winter 2009 CS 32Homework 2 SolutionProblem 1 Problem 2 Problem 3 Problem 4 Problem 5 Problem 6Problem 1:a. Some number in the range 8821 through 28817, depending on your student id. b. Some hexadecimal number. c. Some hexadecimal number greater than
McMaster - ECON - 1B03
ECONOMICS NOTES CHAPTER 1: Basic Principles of Microeconomics Economics the study of how society allocates its resources to satisfy peoples wants resources are scarce, meaning they are usually limited resources are what are used to produce something else
McMaster - MATERIALS - 1M03
Chapter6MechanicalPropertiesofMetalsTypesofstresses:Tensile,Compressive,Shear,BiaxialTensionCompression,Hydrostatic. Stress:=F A0,Strain:=l l0Shearstress: = F ,Shearstrain: = l = tan A0 l0 = EStressandstrainareproportionaltoeachotherusingW= F (
McGill - SCIENCE - CHEM 120
CHEM120 Winter 2011 Instructors Prof. A. Mittermaier A. Mittermaier (Pulp & Paper Bldg 102) Prof B. Siwick (Otto Maass 311) Dr. A. Fenster (Otto Maass 110) Maass Please contact instructors through the WebCT Bulletin Board or WebCT Mail, not via @mcgill.
McGill - SCIENCE - CHEM 120
CHEM120 Winter 2011 Instructors Prof. A. Mittermaier (Pulp & Paper Bldg 102) Prof B. Siwick (Otto Maass 311) Dr. A. Fenster Fenster (Otto Maass 110) Please contact instructors through the WebCT Bulletin Board or WebCT Mail, not via @mcgill.ca email.CHE
McGill - SCIENCE - CHEM 120
Prof. Bradley Siwick Prof. Bradley SiwickOffice: Otto Maass Chemistry, rm. 311 Thermochemistry (Ch. 7) Chemical Kinetics (Ch. 14) Principles of Chemical Equilibrium (Ch. 15) of Chemical Equilibrium (Ch 15) Spontaneous Change: Entropy and Free Energy (C
McGill - SCIENCE - CHEM 120
Prof. Bradley Siwick Prof. Bradley SiwickOffice: Otto Maass Chemistry, rm. 311www.masteringchemistry.com Thermochemistry (Ch. 7) Chemical Kinetics (Ch. 14) Principles of Chemical Equilibrium (Ch. 15) of Chemical Equilibrium (Ch 15) Spontaneous Change:
McGill - SCIENCE - CHEM 120
Prof. Bradley SiwickOffice: Otto Maass Chemistry, rm. 125AThermodynamics and Thermochemistry Thermodynamics concerns itself with energy and its relationship to the large scale bulk properties of a system that are measurable: Volume, Temperature, Pressu
McGill - SCIENCE - CHEM 120
Determination of Specific HeatDetermination of Specific Heat7-3 Heats of Reaction and Calorimetry Chemical energy. Contributes to the internal energy of a system. Associated with chemical bonds and intermolecular interactions.Heats of Reaction Exoth
McGill - SCIENCE - CHEM 120
7-6 Heats of Reaction at Constant Volume: UReactants Products Ui UfHeats of Reaction, U U = Uf - UiU = qrxn + wIn a system at constant volume:U = qrxn + 0 = qrxn = qvBut we live in a constant pressure world!How does qp relate to qv?Heats of React
McGill - SCIENCE - CHEM 120
Chemical Kinetics: Ch. 1414-1 The Rate of a Chemical Reaction 14-2 Measuring Reaction Rates 14-3 Effect of Concentration on Reaction Rates: The Rate Law 14-4 Zero-Order Reactions 14-5 First-Order Reactions 14-6 Second-Order Reactions 14-7 Reaction Kineti
McGill - SCIENCE - CHEM 120
Chemical Kinetics: Ch. 1414-1 The Rate of a Chemical Reaction 14-2 Measuring Reaction Rates 14-3 Effect of Concentration on Reaction Rates: The Rate Law 14-4 Zero-Order Reactions 14-5 First-Order Reactions 14-6 Second-Order Reactions 14-7 Reaction Kineti
McGill - SCIENCE - CHEM 120
Chemical Kinetics: Ch. 1414-1 The Rate of a Chemical Reaction 14-2 Measuring Reaction Rates 14-3 Effect of Concentration on Reaction Rates: The Rate Law 14-4 Zero-Order Reactions 14-5 First-Order Reactions 14-6 Second-Order Reactions 14-7 Reaction Kineti
McGill - SCIENCE - CHEM 120
14-5 First-Order ReactionsH2O2(aq) H2O(l) + O2(g) Rate of reaction = k[H2O2] d[H2O2 ] = -k[H2O2] dt ln[A]tFirst-Order Reactions[k] = s-1[A]0t d[H2O2 ] = - k dt [H2O2] 0[A]t = -kt [A]0ln[A]t = -kt + ln[A]0Half-Life t is the time taken for one-hal
McGill - SCIENCE - CHEM 120
Transition State14-10 Reaction Mechanisms A step-by-step description of a chemical reaction. Each step is called an elementary process. Any molecular event that significantly alters a molecules energy or geometry, or produces a new molecule. Reaction
McGill - SCIENCE - CHEM 120
14-11 Catalysis A catalyst provides an alternative reaction pathway of lower Ea Catalysts participate in reactions, but do not undergo a permanent change. Homogeneous catalysis. The catalyst is in the same phase as the reactants Heterogeneous catalysis
McGill - SCIENCE - CHEM 120
Chemical Equilibrium: Ch. 1515-1 Dynamic Equilibrium 15-2 The Equilibrium Constant Expression 15-3 Relationships Involving Equilibrium Constants 15-4 The Magnitude of an Equilibrium Constant 15-5 The Reaction Quotient, Q: Predicting the Direction of a Ne
McGill - SCIENCE - CHEM 120
Chemical Equilibrium: Ch. 1515-1 Dynamic Equilibrium 15-2 The Equilibrium Constant Expression 15-3 Relationships Involving Equilibrium Constants 15-4 The Magnitude of an Equilibrium Constant 15-5 The Reaction Quotient, Q: Predicting the Direction of a Ne
McGill - SCIENCE - CHEM 120
Chemical Equilibrium: Ch. 1515-1 Dynamic Equilibrium 15-2 The Equilibrium Constant Expression 15-3 Relationships Involving Equilibrium Constants 15-4 The Magnitude of an Equilibrium Constant 15-5 The Reaction Quotient, Q: Predicting the Direction of a Ne
McGill - SCIENCE - CHEM 120
Gases: The Equilibrium Constant, KP Mixtures of gases are solutions just as liquids are. Define KP, based on partial pressure (or activities) of gasses, rather than concentration2 SO2(g) + O2(g) PSO3 P 2 SO3(g) PSO2 P KP = (aSO3 )2 (aSO2 )2(aO 2) aSO3 =
McGill - SCIENCE - CHEM 120
Ch. 19 Entropy and Free Energy: Spontaneous Change19-1 Spontaneity: The Meaning of Spontaneous Change 19-2 The Concept of Entropy 19-3 Evaluating Entropy and Entropy Changes 19-4 Criteria for Spontaneous Change: The Second Law of Thermodynamics 19-5 Stan
McGill - SCIENCE - CHEM 120
Ch. 19 Entropy and Free Energy: Spontaneous Change19-1 Spontaneity: The Meaning of Spontaneous Change 19-2 The Concept of Entropy 19-3 Evaluating Entropy and Entropy Changes 19-4 Criteria for Spontaneous Change: The Second Law of Thermodynamics 19-5 Stan
McGill - SCIENCE - CHEM 120
Ch. 19 Entropy and Free Energy: Spontaneous Change19-1 Spontaneity: The Meaning of Spontaneous Change 19-2 The Concept of Entropy 19-3 Evaluating Entropy and Entropy Changes 19-4 Criteria for Spontaneous Change: The Second Law of Thermodynamics 19-5 Stan
McGill - SCIENCE - CHEM 120
Chapter 12: Liquids Solids and Chapter 12: Liquids, Solids and Intermolecular ForcesObjectives Understand how intermolecular forces give rise to liquid properties: give rise to liquid properties: surface tension, wetting, capillary rise, viscosity visc
McGill - SCIENCE - CHEM 120
15/02/2011Objectives Understand how intermolecular forces give rise to liquid properties:Chapter 12: Liquids, Solids and Intermolecular Forces Intermolecular Forces surface tension, wetting, capillary rise, viscosity Examine phase transitions enthal
McGill - SCIENCE - CHEM 120
Chapter 13: Solutions and their Physical Chapter 13: Solutions and their Physical PropertiesObjectives Calculate concentration using different units. Study thermodynamics of solution and solubilities of liquids, solids and gases in liquid solvents. Unde
McGill - SCIENCE - CHEM 120
25/02/2011Objectives Calculate concentration using different units. Study thermodynamics of solution and solubilities of liquids, solids and gases in liquid solvents. Understand the process of distillation: Raoults Law, azeotropes. Calculate colligative
McGill - SCIENCE - CHEM 120
Chapter 16: Acids and BasesObjectives Compare Arrhenius, Brnsted-Lowry and Lewis theories of acids bases and Lewis theories of acids & bases. Study strong versus weak acids & bases bases Define ionization constants Ka & Kb. Calculate pH, pKa, pKb. Study
McGill - SCIENCE - CHEM 120
07/03/2011Objectives Compare Arrhenius, Brnsted-Lowry and Lewis theories of acids & bases. Study strong versus weak acids & bases Define ionization constants Ka & Kb. Calculate pH, pKa, pKb. Study polyprotic acids. Molecular determinants of acid & base
McGill - SCIENCE - CHEM 120
Chapter 17: Additional Aspects of Chapter 17: Additional Aspects of Acid-Base EquilibriaObjectives Calculate % ionization for weak acids ionization for weak acids & bases as a function of pH. Understand how buffers work and how buffers work and perform
McGill - SCIENCE - CHEM 120
11/03/2011Objectives Calculate % ionization for weak acids & bases as a function of pH. Understand how buffers work and perform buffer calculations perform buffer calculations. Examine the use and mechanism of pH indicators. Study titrations.Chapter 17
McGill - SCIENCE - CHEM 120
GENERAL CHEMISTRY II CHEM-120 Otto Maass 110 ariel.fenster@mcgill.ca (514)398-2618 Otto Maass 110OVERVIEW OF ORGANIC CHEMISTRYAriel Fenster2Introduction Organic Chemistry Chirality Functional Groups Nomenclature Alkanes Alkenes & Alkynes Alcohols Carb
McGill - SCIENCE - CHEM 120
GENERAL CHEMISTRY II CHEM-120STEREOISOMERS (CHIRALITY) Chapter 26.4 Lecture NotesOVERVIEW OF ORGANIC CHEMISTRYCH4 METHANE H HCH HCH2Cl2 Dichloromethane3How many isomers do you expect for CH2Cl2 on the basis of a planar structure?1. 2. 3. 4. 1 2 3 4