UGA - ACCT - 5100

ACCT 5100- Managerial AccountingSpring 2011Course OutlineInstructorOfficePhoneE-mailOfficeHoursDr. Santhosh Ramalingegowda220 Brooks Hall706-542-3612smr@uga.eduMon: 4.00pm - 5.15 p.m.Wed: 10.15am - 11.30 a.m.and by appointmentTAOfficeGre

UGA - ACCT - 5100

UGA - ACCT - 5100

UGA - MARK - 3000

Jacob McMillenRight O-31) Striver/Achiever2) Haha the Striver one wasnt even close. It said I seek the approval of others which andlike to be trendy. It said I like to shop for socials reasons. It also said that money definessuccess for me. In actual

UGA - MARK - 3000

Jacob McMillenThe National Football League (NFL)Advertising the NFL has an extensive advertising campaign, driven primarily through TV spots andinternet promotion. The company has a great deal of leverage with TV networks involved with sportscoverage

UGA - MARK - 3000

Strategy HomeworkJacob McMillen1) Growth StrategiesMarket Penetration (existing markets, existing products) Gillette is currentlyusing a market penetration strategy in an attempt to gain a greater market share inthe mens shaving industry. It is using

UGA - MARK - 3000

Marketing is determining customer needs and satisfying them using the 4 Ps1. Product2. Price3. Promotion4. PlaceTarget Group/Market subset of consumers who share similar needs and wantsImmediate Exchange mutual recognition of valueLong term relatio

UGA - MARK - 3000

Marketing Research ImportanceImprove decision making qualityUnderstand whyTrace problemsUnderstand changes in the marketplaceThe Marketing Research Process1. Define Problem translate a broader management decision problem into a marketingresearch pr

UGA - MARK - 3000

Promotional MixAdvertisingoImpersonaloOne-way communicationoPaid for by marketerPR corporate activities designed to create awareness and publicity for the firmSales Promotion marketing in which a short-term incentive motivates a purchase; aimeda

UGA - MGMT - 3000

C HAPTER 1Management Process1. Planning2. Deciding3. EvaluatingManagement Resources1. Human Xerox CEO Anne Mulcahy2. Financial3. Material4. Informational5. (Book) TechnologyUncertainty levels the playing field between big and small fi rmsPolar

UGA - MGMT - 3000

CHAPTER 2Types of Uncertainty1. State base level environmental uncertainty2. Effect uncertainty of effects of change on environment3. Response uncertainty of consequences of particular decisionsOrg. Responses to Uncertainty1. Defenders efficiency ex

UGA - MGMT - 3000

CHAPTER 3Discovering a Mission1. Strategy set of goals and policies to achieve competitive advantage2. Competitive Advantage the ability to transform inputs into goods and services at maxprofit on a sustained basis better than competitorsFortune 500

UGA - MGMT - 3000

CHAPTER 4Danone in China (http:/online.wsj.com/article/SB125428911997751859.html)Outsourcing list of WebsitesMedical Outsourcing Slide (talk with classmates)Country Institutional Environment Clusters1. Developing and transition economiesa. High in r

UGA - MGMT - 3000

Entrepreneurs usually age 22-45SBA Small Business AdministrationSmall Business500 or fewer employeesIndependently owned and operatedNot the dominant force in its industry99% of businesses in U.S.87% of businesses employ fewer than 20 individuals60

UGA - MGMT - 3000

Group Types1. Functional group permanent group created to accomplish organizational purposes withan indefinite time horizon2. Informal/Interest group group created by its own members for purposed not necessarilyrelevant to organizational goals3. Task

UGA - MGMT - 3000

New Notes1. What is the most popular type of team that comprises of knowledge workers who gatherto solve a problem and then disband?a. Management teamb. Work teamc. Problem solving teamd. Virtual team2. Which team comprises of workers and superviso

UGA - ACCT - 5400

Acme, Inc. has $600,000 of taxable income prior to any 179 expense in 2009, Acme purchases andplaces the following assets into service:5/2/09 computers5-yr$380,0007/6/09 building39-yr$800,00010/12/09 machines7-yr$475,0001) What is Acmes max 179

UGA - ACCT - 5400

A lvin sells machine A (FMV 120K, Cost 110K, Accumulated Depreciation 35K) to randy form achine B (FMV 90K, Adjusted Basis 80K). Randy also assumed Alvins mortgage of 30K.T he machines are in the same 7 year asset class, and both are used in business.A

UGA - ACCT - 5400

Pat owns interests in 2 partnerships. He is a limited partner in partnership C. He is a generalpartner in partnership G and works 620 hours per year in G. In Year 1, Cs first year ofoperations, Pat invested $25,000 in C and his share of Cs liabilities w

UGA - ACCT - 5400

SCHEDULE B(Form 1040A or 1040)Department of the TreasuryInternal Revenue Service (99)OMB No. 1545-0074Interest and Ordinary DividendsAttach to Form 1040A or 1040.2009See instructions on back.AttachmentSequence No. 08Your social security number

UGA - ACCT - 5400

Supplemental Income and LossSCHEDULE E(Form 1040)Department of the TreasuryInternal Revenue Service (99)Name(s) shown on returnOMB No. 1545-00742009(From rental real estate, royalties, partnerships,S corporations, estates, trusts, REMICs, etc.)A

UGA - ACCT - 5400

Certain Cash Contributions for Haiti Relief Can Be Deducted on Your2009 Tax ReturnA new law allows you to choose to deduct certain charitable contributions ofmoney on your 2009 tax return instead of your 2010 return. The contributionsmust have been ma

UGA - ACCT - 5400

Chapter 1I. DEFINITION OF A TAXEXAMPLE: Are the following taxes?1. A $50 fee for a marriage license2. Increased sales tax to pay for construction on Lumpkin Street3. Postage paid to mail a package4. Property taxes on a home5. Speeding ticketII. TA

UGA - ACCT - 5400

Tax1. Involuntary payment2. Required by government3. Unrelated to specific benefitTax base value subject to taxTax = f(Tax_Base, Tax_Rate)Tax = Tax_Base * Tax_RateTypes of Tax Rates1. Statutory Marginal Tax Rate the amount of money paid/saved on t

UGA - ACCT - 5400

Statute of Limitations the amount of time the government has to audit you after you file your tax return generally 3 yearsProposed Adjustments30-day letter90-day letter1. Pay the deficiency2. File a petition in the US Tax Court

UGA - ACCT - 5400

Taxable Activities1. Trade or Business Activities2. Investment3. PersonalBusiness Expenses must be ordinary, necessary, and reasonableRent and Royalty Expenses Schedule E for AGI deductionLosses and Gains from Business Assets Schedule D individuals

UGA - ACCT - 5400

ACCT 5400 Taxation 1 - Syllabus Fall 2010Instructor: Cory JohnsonOffice: G5 Brooks HallOffice Phone: 542 5954Office Hours: Tuesdays 9:30-10:30 and Wednesdays 1:30-2:30 and by appointmentMeeting Time-Location:T/R 8:00 9:15 Caldwell 204Required Text:

UGA - ACCT - 5400

Chapter7TaxComputationsandCreditsI. Tax Rate Schedules See inside cover of bookA.Marriagepenalty/benefitdifferentliabilityresultsfromusingdifferentschedulesB.ExceptionstoBasicTaxComputation1. Preferentialratesforcapitalgainsanddividendscertaincapitalg

UGA - ACCT - 5400

Chapter8BusinessDeductionsandAccountingMethodsI.GeneralbusinessdeductionsA.Threerequirements(1)Ordinaryperiodic,relatedbusinessactivity(2)Necessaryappropriateandhelpfultothetaxpayersbusinessactivity(3)reasonableinamountnearfairmarketvalueB.Limita

UGA - ACCT - 5400

PropertyAcquisitionandCostRecoveryI.BackgroundNotessomethingswealreadyknowpossibly?Whyisbasiscritical?Becausebasisistheamountthatdeterminesdepreciation.Whatisdepreciation?Thewaytaxpayerrecoverstaxexpenseofassetspurchased.Whataredepreciationmethods?

UGA - ACCT - 5400

PropertyDispositionsI.CalculationofGains/(Losses)A. Realizedgain/loss=amountrealizedadjustedbasisB.Recognized=RealizedgainorlossusuallyrecognizedinyearofsaleEXAMPLE1:Bboughtland5yearsagofor4,000cash,25,000loan,1,000legal fees,500commissions.On7/1hese

UGA - ACCT - 5400

PassiveActivityLossSupplementThissupplementdiscusseslossesincurredfromtheoperationsorconductofaprofitmotivatedactivity.Wewillfocusonmethodsofdeductingtheselosses,aswellasspecificlimitations.GeneralRuleOnlygetdeductionsforlossesthatresultfromprofitmoti

UGA - ACCT - 5400

InvestmentsandBasisI.AnnuallytaxedinvestmentsInterestfrombonds/savingsaccountsDividendsfromstockaretaxedannuallyAftertaxrateisaspreviouslycomputed:ATR = PTR (1 MTR)Ifinvestmentexceeds1year,futurevalue= I (1+ATR)nEXAMPLE1:Anninvests$10,000inabondbear

UGA - ACCT - 5400

Chapter 13Retirement Savings / Deferred CompensationI. Employer-Provided Qualified Plans favorable tax treatment only if meet certainrequirements ensuring that the plan does not discriminate against rank-and-file employeesA. Defined benefit plan - Def

UGA - ACCT - 5400

Depreciation1. Personal Propertya. Mid-Year Conventionb. Mid-Quarter Convention if > 40% of assets are purchased during the 4th quarter2. Real Propertya. Land no depreciationb. Non-Residential Building 39 year mid-month conventionc. Residential Bui

UGA - ACCT - 5400

GROUP PROJECT 2 - TAX RETURN PROBLEMThe following is a comprehensive tax return problem for the 2009 tax year. This problemis similar to ones used in various tax training programs by multinational public accountingfirms, and it consists of three parts.

UGA - ACCT - 5400

Married Filing JointlyDivorcee3 Children2008 itemized deductions = $11,0002008 Total Tax Liability = $30,000Daughter (18 years) lived at home entire year. Daughter earned $8,250. Taxpayer paid almost allexpenses.75 year-old mother-in-law lived at t

UGA - AFST - 2100

AFST 2100Africa: A Need-to-Know BriefingAfrica is a pivotal continent on the global stage at a pivotal point in our countrys history.The decisions made by African leaders over the next few years will dramatically affect the globalpolitical landscape f

UGA - AFST - 2100

African Art FormsThe predominant art forms are masks and figures, which were generally used inreligious ceremonies. The decorative arts, especially in textiles and in theornamentation of everyday tools, were vital in nearly all African cultures. The la

UGA - AFST - 2100

African Economic HistoryThe early African economy was based on fishing or hunting. Over time, populations became sedentaryas livesstock and crops became domesticated, allowing for permanent settlement, and society becamebased on agriculture or on agro-

UGA - AFST - 2100

African EconomiesMost African economies are dependent on agriculture, specifically, low-resource agriculture. About60 percent of Africans work in the agricultural sector with the number rising to 75 percent in sub-SaharanAfrica. It contributes 17 perce

UGA - AFST - 2100

African MusicAfrican children make musical instruments by the age of three or four. Musical games played byAfrican children prepare them to participate in all areas of adult activity, including fishing, hunting,farming, grinding maize, and attending we

UGA - AFST - 2100

ATR Basic BeliefsBelief in a Supreme Being/ Uganda's Enkole: God as having three forms, referred to asbrothers. One creates everything; one is associated with light; the third distributes the creations.Akan of Ghana: God is referred to with terms of re

UGA - AFST - 2100

E nvi ronment: Africa vs Eu ropeEnvi ronmental relationship between Eu ropeans and Africa . InA frica, large amounts of land were t ropical forest or scrublands andsavannah; again, the native peoples had a large impact on the dynamicsof the savannah,

UGA - AFST - 2100

The most immediate economic impact of the slave trade was the loss of humanlabor and redistribution of the population in AfricatrueQuestion 2The earliest economies in sub-Saharan Africa were based on all but one of these:agricultureQuestion 3Accord

UGA - AFST - 2100

Assignment 6Part One Multiple Choice Questions. 15 pointsSelect the best answer for each of the following questions. (Questions 1-15)Question 1Africans are said to be in all things religious!trueQuestion 2The challenges to the understanding and stu

UGA - AFST - 2100

Positives of African ResourcesResource positives: in 1999, 1/5 of Africans lived in war-torn countries. There are no current majorconflicts despite fighting in some hotspots. Conflicts in Sierra Leone and Angola ended with peace dealsin 2001. Liberia's

UGA - AFST - 2100

R eligious ConflictI n r ecent years there have been heightened levels of conflict a nd violencebetween different r eligious communities i n Africa. These conflicts are the result ofr eligious differences, political-economic instability, conflicts over

UGA - ENGL - 1102

Jacob McMillen1650English 1102The Curse of a LifetimeJealousy. a phenomenon so common, yet so counter-productive. L.V. Hanson once said,Bitterness is like drinking poison and hoping the other person dies. This holds true for envy as well;indeed, it

UGA - ENGL - 1102

Jacob McMillen2111English 1102Status QuoTodays society is about norms; its about following the crowd and not standing out in a waythat is socially unacceptable. As a general rule, we do what we see others do. Why? Because it seems towork for them, s

UGA - ENGL - 1102

Jacob McMillen1165English 1102Progress in Writing: an ExhibitionThis semester has been a very enjoyable one. English 1102 is one of the more enjoyable classesI have taken over my academic career, and I will enter next semester much more prepared as a

UGA - ENGL - 1102

Jacob McMillenEnglish 1102Revision ExhibitAn incredible amount of thought, cognitive willpower, and time goes into writing an academicpaper. Every sentence must flow, and every paragraph must be structured. Often, my work, as anyoneelse's, must be re

UGA - ENGL - 1102

Jacob McMillenEnglish 1102Peer Review ExhibitPeer editing is an important step in the revision process of any paper. While the majority ofone's writing will always be derived directly from the author, the perspective of an outside party cantremendous

UGA - ENGL - 1102

Jacob McMillenEnglish 1102Wild CardThe purpose of the wild card portion is to present a different side of myself. As the majority ofthis portfolio deals with my analysis and interpretation of others creativity, I thought it appropriate todemonstrate

UGA - MUSI - 2060

Sound Instrumentation Timbre twangy, clean, distorted Volume crescendo: soft to loud; increasing volume decrescendo/diminuendo: loud to soft; decreasing volumeTexture Mono Homophonic: single melody Polyphonic: multiple instruments each playing s

UGA - MUSI - 2060

Country Rock1) Developed in Southern California, c. 19682) General Characteristics:a. Rock rhythm section (drums, electric bass, piano, electric lead guitar) combined withCountry string band (acoustic rhythm guitar, mandolin, banjo, fiddle, pedal stee

UGA - MUSI - 2060

Eric ClaptonBlues influencesooRamblin Jack ElliotoBlind Boys FulleroMuddy WatersoHowlin WolfoBig Bill BroonzyRobert JohnsonStyle CharacteristicsoChicago blues traitsBends (Single and double stops)Finger SlidesLoose rhythmooEven vibra

UGA - MUSI - 2060

Folk Music1. BackgroundBased on folk ballads from the Appalachian Mountain RegionPassed on by aural traditionRegional musicExpresses beliefs of a particular groupSimple music, vocal-oriented musicUsually strophic formsAccompanied by acoustic strin

UGA - MUSI - 2060

F olk-Rock1) Characteristicsa. Blends rock elements (electric instruments, drums, use of backbeat) withfolk elements (message lyrics, tuneful melodies, clear vocals, singing inkey)b. Developed in the mid-1960sc. Wide variety of groups/artists:i. Th

UGA - MUSI - 2060

Funk: Free Your Mind and Youre A*s Will Follow (G. Clinton)1) Soul to Funk: Sly & the Family Stonea. Inter-racial band, male and female members, actual brothers and sistersb. Style derived from James Brown:i. Polyrhythmic vampsii. Hard beat, funky ba

UGA - MUSI - 2060

Fusion StylesFusion: merging two or more musical styles; hybridsoFolk rock, Country rockoJazz rockoArt (Classical) rock (Progressive rock)Note: Fusion usually is reserved for a jazz style that is mixed with rock elementsRock elements includeoo