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Stony Brook University - HDV - 102
What it means to be HumanAnimals hunt, fight, and reproduce because of their natural instincts to survive. They eatbecause they are hungry, and they reproduce to expand the size of their family. FollowingCharles Darwins theory of Natural Selection, ani
Stony Brook University - HDV - 102
HDV10224 March 2011The two goals that The Center for Nutrition Policy and Promotion has are toAdvance and promote dietary guidance for all Americans, and Conduct applied research andanalyses in nutrition and consumer economics. (MyPyramid.gov : About
Stony Brook University - HDV - 102
In the novel In Defense of Food by Michael Pollan, the author makes a clear, concisestatement that summarizes the basic idea of eating healthy by stating, Eat food. Not too much.Mostly plants (Pollan 1). His introduction goes over the topics of confusio
Stony Brook University - HDV - 102
Schedule through Exam 1, CHE 131 Fall 2010Week DayLecture Lecturer1 Mon 08-301LAWed 09-012LAFri 09-033LAMon 09/06 Labor Day2 Wed 09-084LAFri 09/10 Rosh HashanaMon 09-135LAWed 09-156SI3Fri 09-177SIMon 09-208SIWed 09-229SILe
UCSD - MGT - 131A
INTERMEDIATE ACCOUNTINGCHAPTER 3 (SHEET 1)ACCRUAL VS. CASH FINANCIAL STMTSTRANSACTIONS:AMOUNT1) S/H CONTRIBUTION (FORMATION)2) INCUR WAGES3) PAY WAGES4) MAKE SALES5) COLLECT SALES25,0007,8004,70012,8008,400REQUIRED: PREPARE CASH BASIS F/S1
UCSD - MGT - 131A
INTERMEDIATE ACCOUNTINGINCOME STMT (MULTI-STEP) PROBLEM BY/E 12/31/08TRANSACTIONS:1) CUSTOMER SALES2) COGS3) SELLING EXPENSES4) ADMIN EXPENSES5) INTEREST EXPENSE6) LOSS FROM DISONTINUED OPS7) GAIN ON DISPOSAL OF DISCONTINUED OPS8) DIVIDEND AND
UCSD - MGT - 131A
INTERMEDIATE ACCOUNTINGSTATEMENT OF SHAREHOLDER EQUITYTWO YEAR ANALYSISBEGINNING BALANCES YEAR 1: RETAINED EARNINGSACCUMULATED OTHER COMPREHENSIVE INCOMECOMMON STOCKYEAR ONE ACTIVITY: NET INCOMEUNREALIZED GAINSRECLASSIFICATION FOR P/Y UNREALIZED G
UCSD - MGT - 131A
INTERMEDIATE ACCOUNTINGCHAPTER 7ALLOWANCE FOR DOUBTFUL ACCOUNTSEXAMPLE A:BEGINNING ALLOWANCEACCOUNTS WRITTEN OFFY/E ACCOUNTS RECEIVABLE30 DAYS OR LESS30 TO 60 DAYS60 TO 90 DAYSGREATER THAN 90 DAYSTOTAL1,7901,640AMOUNT26,0006,2501,370480
UCSD - MGT - 131A
INTERMEDIATE ACCOUNTINGCHAPTER 7BBALANCE PER BANKDEPOSITS IN TRANSITOUTSTANDING CHECKSNOTE COLLECTIONINTEREST COLLECTIONBANK FEESBALANCE PER BOOKSCASH ON HANDUNDERSTATEMENT OF CHECK FOR SUPPLIES12,5002,3751,8401,700282511,78740055REQUI
UCSD - MGT - 131A
INTERMEDIATE ACCOUNTINGCHAPTER 8INVENTORY ERRORSEXAMPLE A:YEAR 1:BEGINNING INVENTORYCURRENT PURCHASESENDING INVENTORY (ACTUAL)ENDING INVENTORY (ACCOUNTING RECORDS)YEAR 1 COGSBEGINNING INVENTORYCURRENT PURCHASESGOODS AVAILABLE FOR SALEENDING I
UCSD - MGT - 131A
INTERMEDIATE ACCOUNTINGCHAPTER 9INVENTORY - LOWER OF COST OR MARKETBEGINNING INVENTORYPURCHASESENDING INVENTORY (COST)10,45052,00012,545COSTITEM 1001ITEM 1002ITEM 1003ITEM 1004ITEM 1005REPLACENRVNRV - PMLCM1,2504,1802,4601,9802,675
UCSD - MGT - 131A
INTERMEDIATE ACCOUNTINGCHAPTER 10GIVEN:PAYMENT SCHEDULEFEBRUARY 1STAUGUST 1STDECEMBER 1STTOTAL285,000320,000190,000795,000SPECIFIC CONSTRUCTION DEBT:12%, 2-YR NOTE, INT PAY ANNUALLY AT DEC 31ST380,000OTHER DEBT:10%, 4-YR NOTE, INT PAY ANNU
UCSD - MGT - 131A
INTERMEDIATE ACCOUNTINGCHAPTER 10BEXCHANGE DATAOLD MACHINE FMVOLD MACHINE COSTOLD MACHINE A/DCASH PAYMENT175,000440,000320,00018,000NEW MACHINE FMV193,000-GAIN ANALYSIS # 1SALES PRICEOLD MACHINE COSTOLD MACHINE A/D175,000440,000(320,00
UCSD - MGT - 131A
INTERMEDIATE ACCOUNTINGCHAPTER 11 IMPAIRMENTGIVEN:UNIT 1COSTACCUMULATED DEPREXPECTED FUTURE CASH FLOWS (DISCOUNTED)EXPECTED FUTURE CASH FLOWS (UNDISCOUNTED)FAIR VALUE LESS COST TO SELLREMAINING USEFUL LIFEUNIT 26,000,0003,000,0002,800,0003,1
UCSD - MGT - 131A
INTERMEDIATE ACCOUNTINGCHAPTER 12 GOODWILLGIVEN:ABC PURCHASED 100% OF TNT CORP ASSETS & LIABTNT BALANCE SHEET PRIOR TO PURCHASE$300,000CASHARPP&E35,00015,000180,000230,000APCSRE4,500120,000105,500230,000ABC'S REVIEW HAS FOUND THE FOLLO
UCSD - MGT - 131A
A)Aragon CompanyBank Reconciliation, August 31st, 2010County National BankBalance per bank statement, August 31st, 2010Add: Cash on handDeposits in Transit8,0893103,800Deduct: Outstanding checksCorrect cash balanceBalance per books, August 31s
UCSD - MGT - 131A
EXERCISE 3-4 (1520 minutes)OAKLEY CO.Trial Balance30-Jun-10DebitCash ($2,870 + $360 $65 $65)Accounts Receivable ($3,231 $360)Supplies ($800 $500)Equipment ($3,800 + $500)Accounts Payable ($2,666 $206 $260)Unearned Service Revenue ($1,200 $225)C
UCSD - MGT - 131A
Brokaw Corp.Income StatementFor the year ended December 31, 2010.Sales RevenueNet SalesCOGSWrite-offof inventory due to obsolescenceGross Profit120000078000080000Operating expensseSelling expensesAdministrative expensesIncome from operations
UCSD - MGT - 131A
EXERCISE 8-12 (1520 minutes)Errors in InventoriesNetDeductDeductAddIncomeYearAddOverstate-Understate-Overstate-Understate-Per Booksment Jan. 1ment Jan. 12006$ 50,000200752,000$5,000200854,0009,000200956,000201058,000201160,000
UCSD - MGT - 131A
EXERCISE 8-15(a)ESPLANADE COMPANYComputation of Inventory for ProductBAP Under FIFO Inventory MethodMarch 31, 2010March 26, 2010.February 16, 2010.January 25, 2010 (portion).March 31, 2010, inventory.(b)Unit Cost$12.0011.0010.00Total Cost$
UCSD - MGT - 131A
EXERCISE 10-7 (2025 minutes)(a)Avoidable InterestWeighted-AverageAccumulated ExpendituresX Interest Rate = Avoidable Interest$2,000,0001,800,00012%10.38%$240,000186,840$426,840$3,800,000Weighted-average interest rate computation=Total Prin
UCSD - MGT - 131A
EXERCISE 12-12Net assets of Terrell as reported.$225,000Adjustments to fair valueIncrease in land value.50,000Decrease in equipment value.(5,000)45,000270,000Net assets of Terrell at fair value.380,000Selling price.Amount of goodwill to be re
UCSD - MGT - 131A
NAME(10 QUESTIONS 10 POINTS EACH)INTERMEDIATE ACCOUNTING SPRING 2011EXAM 11) SMITH HAS PREPARED THEIR 2009 F/S USING THE ACCRUAL METHOD OF ACCOUNTING.SMITH FILES THEIR TAX RETURN USING THE CASH BASIS METHOD OF ACCOUNTING.ACCRUAL BASIS NIB EGINNING
UCSD - MGT - 131A
EXERCISE 9-3 (1520 minutes)ItemNo.CostperUnit13201333142614371510152215731626$3.202.704.503.602.253.001.804.70Net Real.ValueNetLessDesignatedReplacement Realizable NormalMarketCostValueProfitValue$3.002.303.703.102.00
UCSD - MGT - 131A
MGT 131A: Intermediate AccountingUndergrad, Spring 2011PROFESSOR: Robert Houskeeper, CPAEMAIL: rvhous@cox.netPHONE: (760) 632-2650OFFICE HOURS: TTH 11:15 TO 11:45 AMTEACHING ASSISTANTS: TBDOBJECTIVESThe goals of this course are to provide the stud
UCSD - ECON - 120C
Econ 120CEconCorrelation and CausalityEcon 120CMotivation1Why do we care about beta ?Econ 120CConsider the modely = x*beta + uIn the last few lectures, we show that the OLSestimator of beta enjoys some nice properties:consistency and asymptoti
UCSD - ECON - 120C
Econ 120CEconAgendaEcon 120CRandomized ExperimentsCausal Inference:Experiments and Quasi-experimentsDifference EstimatorDeviation from Ideal ExperimentsConditional RandomizationChapter 13.1-13.6Test for RandomizationYixiao SunRandomized Exper
UCSD - ECON - 120C
Econ 120CIV EstimationIV estimation can be extended to themultiple regression caseCall the model we are interested inestimating the structural modelOur problem is that one or more of thevariables are endogenousWe need an instrument for eachendoge
UCSD - ECON - 120C
RandomizationEcon 120CConsider y = 0 + 1x + ,Earnings = 0 + 1 * (military service) +! However, most applied research in economics usesobservational data instead of experiment data. So x isnot randomly assigned.y1Econ 120CEarnings = 0 + 1 * (mili
UCSD - ECON - 120C
OutlineEcon 120CDeriving the IV estimatorProperties of IV estimatorAn Example in STATAUnderstanding the IV estimator(2SLS or TSLS and MOM)Instrumental Variable EstimatorInstrumental variables are NOT the causal variable ofinterest.We want to kno
UCSD - ECON - 120C
Econ 120CEconSW 9.1-9.2Ceteris Paribus1Econ 120CEconThe correlation between x and implies that the Ceteris Paribusassumption does not hold.Ceteris Paribus is a Latin phrase, meaning "all other thingsbeing equal."In order to formulate a causal r
UCSD - ECON - 120C
Econ 120CChapter 10:Regression with Panel Data1Regression with Panel DataEcon 120CA panel dataset contains observations on multiple entities(individuals), where each entity is observed at two or morepoints in time.Hypothetical examples: Data on
UCSD - ECON - 120C
Econ 120CFixed Effects RegressionEcon 120CYit = 0 + 1Xit + 2Zi + uit, i =1,n, T = 1,TChapter 10:Regression with Panel DataWe can rewrite this in two useful ways:1. Fixed Effects regression model2. n-1 binary regressor regression modelWe first rew
UCSD - ECON - 120C
Econ 120CApplication of Panel Data Models:Differences-in-Differences(Page 480)1Application: differences-in-differencesEcon 120CSuppose we are evaluating a program whose purpose is toincrease hourly salary. We have a group that participates inthe
UCSD - ECON - 120C
Econ 120CTime Series Modeling:Introduction1What is a Time Series?Econ 120CA series of observations recorded for a single entity atmultiple points in time.Examples: Daily stock price of MSFT from 01/01/1995to 03/02/2004; Weekly Gasoline Prices in
UCSD - ECON - 120C
Econ 120CTime Series Modeling:Forecasting1Forecasting with AR(1) processEcon 120CStationary AR(1) process:yt = yt-1 + etwith |<1 and et ~ WN(0, e2 ). Suppose weknow and e2 .The best forecast of tomorrows value is itstodays value times . This is
UCSD - ECON - 120C
Lecture Note for Econ 120CIntroduction to AsymptoticsYixiao SunMarch 25, 2010Basic Ideas:1. Averages approximate expectations. To be precise, averages are consistent estimatorsof expectations. Consistency is a statistical term that implies that two
UCSD - ECON - 120C
Introduction toSTATAEcon 280 Yixiao SunTopicsTopicsWhatis STATASTATAs AppearanceData Input and Basic DatacommandsBasic Command SyntaxDo filePart APartWhat is STATA(STAtistical daTA)What is StataWhat Statais a full-featured statistical p
UCSD - ECON - 120C
Econ 120CRandom Variable and StatisticWe dont know the exact outcome beforehand. A statistic from different random samples will take differentvalues.1Econ 120CA statistic from a random sample will take differentvalues if we take more samples from
UCSD - ECON - 120C
Lecture 6: LLN and CLT or Elements of Asymptotic TheoryEcon 162, Yale UniversityYixiao Sun1Sample and Sample StatisticsA sample is just a collection of r.v.s. In everyday usage, the word sample means observingin some manner some part of a whole, e.g
UCSD - ECON - 120C
Ec o n 120CEcWelcome to Econ 120C1Teaching TeamEc o n 120CEc Professor: Yixiao Sun, Ph.D. Yale 2002Specialty: EconometricsVisiting Professor, Yale, July 2007-July 2008Associate Professor, UCSD, since July 2008 TAs: Graduate Students in Economic
DeVry Cincinnati - GENERAL MA - GM 520
Carey ThrasherGM 520September 8, 2011I chose a regulation regarding the Making Home Affordable ProgramRisk-Based Capital Guidelines; Capital Adequacy Guidelines; Capital Maintenance;Capital-Residential Mortgage Loans Modified Pursuant to the Making H
DeVry Cincinnati - ACCOUNTING - PA 404
Question 1 : (TCO E) Which of the following are best described as proprietary funds?I. Internal Service funds; Il. Pension funds: III. Enterprise funds.A) I only.B) l and II.C) I and 111.D) I. II, and III.Question 2: (TCO E) Activities that produce
DeVry Cincinnati - ACCOUNTING - PA 404
Student Exam Page 1 of 2Quiz 51. (TCO D) Which of the following is true regarding the government-wide financial statements?A) Government-wide statements include the Statement of Net Assets, the Statement of Activities,and the Statement of Cash Flows.
DeVry Cincinnati - HUMAN RESO - HR 595
Negotiations in Collection Portfolio Acquisitions-*Negotiations in Collection Portfolio AcquisitionsCarey ThrasherKeller UniversityNegotiations 595Instructor Ernest P. GauseDecember 14, 2011Negotiations in Collection Portfolio AcquisitionsIntrodu
DeVry Cincinnati - HUMAN RESO - HR 595
Using the Marilyn and Len exchanges, analyze the following: What are the objectives of both parties in the exchanges?o To obtain the best accounts available to their teams to maximize profit for thecompany and commissions for their staff. How would yo
DeVry Cincinnati - HUMAN RESO - HR 595
Case 1: Capital Mortgage / Randall and DolanCase 1: Capital Mortgage Randall and Dolan AnalysisCarey ThrasherKeller UniversityHR595 Negotiation SkillsErnest GauseDecember 1, 2011Case 1: Capital Mortgage / Randall and DolanCapital Mortgage Insuranc
DeVry Cincinnati - HUMAN RESO - HR 595
You Decide WorksheetName _Carey Thrasher_Course Section _Date _12/7/11_Scenario Summary:A supervisor in a large accounting firm is scheduled to interview a job candidate who comeshighly recommended and has excellent qualifications. Jim has an accoun
DeVry Cincinnati - INFORMATIO - IS 535
Grading SummaryThese are the automatically computed resultsof your exam. Grades for essay questions, andcomments from your instructor, are in the"Details" section below.Question Type:Multiple ChoiceGrade DetailsDate Taken:Time Spent:Points Recei
DeVry Cincinnati - INFORMATIO - IS 535
1. Question :The costs incurred when a firm buys on the marketplace what it cannotmake itself are referred to asStudent Answer:switching costs.transaction costs.procurement.agency costs.Instructor Explanation: p. 376Points Received:1 of 1Commen
DeVry Cincinnati - INFORMATIO - IS 535
1. Question :A characteristic or quality describing an entity is called a(n)Student Answer:field.tuple.key field.attribute.Instructor Explanation: p. 210Points Received:1 of 1Comments:2. Question :The confusion created by _ makes it difficult
DeVry Cincinnati - INFORMATIO - IS 535
These are the automatically computed resultsof your exam. Grades for essay questions, andcomments from your instructor, are in the"Details" section below.Question Type:Multiple ChoiceGrade DetailsDate Taken:Time Spent:Points Received:# Of Questi
DeVry Cincinnati - INFORMATIO - IS 535
These are the automatically computed resultsof your exam. Grades for essay questions, andcomments from your instructor, are in the"Details" section below.Question Type:Multiple ChoiceGrade DetailsDate Taken:Time Spent:Points Received:# Of Questi
DeVry Cincinnati - INFORMATIO - IS 535
Week 6 : Building Information Systems Homework1. What will you need to understand and measure for an effective reengineering project? (Points : 1)Cost and riskPerformance of existing processes for a baselineStrategic analysis and workflowInputs and o
DeVry Cincinnati - INFORMATIO - IS 535
1. Social media sites result in loss of personal information because (Points : 1)sites lack appropriate tools to prevent security fraud.hackers spend more time working to penetrate the sites.users are not careful and share inappropriate business or per