Roger CPA Review
3 Month Suggested Study Plan - Accelerated Review
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Cost and Equity Method
An investor may acquire equity securities (common or preferred stock), debt securities (bonds)
and derivatives (stock rights) in other companies. When a company acquires common stock, we
need to determin
Inventory costing methods
Must be able to identify each unit sold. Used when inventory is few in number,
very expensive and can be clearly identified, very heterogeneous items.
FIFO: First-in, First-o
The notes to the financial statements are used to ensure that all disclosures that are required
under GAAP are made.
Summary of significant a
Interest income is recognized using the effective interest method. Royalties should be accrued
as provided for in the contractual agreement. Dividends should be recognized when the
shareholder has a right to receive the divide
The FASB established the conceptual framework for accounting in order to define the objectives
and concepts that underlie Financial Reporting.
The Objectives of financial reporting are:
1. Balance Sheet pr
WHEN DOES THE END JUSTIFY THE MEANS?
WOULD YOU LIE IF YOU BELIEVED THATBYLYING,
A GREATER GOOD WOULD RESULT?
OFFICIAL LIES IN THE CAUSE OF JUSTICE
STING PROVES COST-EFFECTIVE IN CLEVELAND
The Ohio Attorney Generals Ofce and the Cuyahoga County Sheriff
Gender Differences in the Perception and Use of E-Mail:
An Extension to the Technology Acceptance Model
College of Business and Administration
32 and Chestnut Streets
Philadelphia, PA 19104
Detmar W. Straub
College of Busi
HARVARD BUSINESS SCHOOL CASES
How to Write a Winning Business Plan
Fast, Global, and Entrepreneurial: Supply Chain Management, HK style
Atlantic Computer: A Bundle of Pricing
Financial Performance of Discount Retail Stores During a Recession
Comparison of Wal-Mart and Costco
Financial Accounting Theory
University of St. Thomas
Wal-Mart and Costco appear to be two very similar discount ret
LAST NAME: _ FIRST NAME_PUID_
Please write your name in BLOCK letters and in the format: Last name, First name.
Management 200 Introductory Financial Accounting Spring 2011
Krannert School of Management - Purdue University
Homework 2 due Wednesday, Februa
Summary # 4
Development of Multi-Dimensional Scale for Measuring the Perceived Value
of a Service
James F. Petrick
In the marketing field, the construct of perceived value has been widely used in that it is
regarded as a major measure of gain
The Relationship between Daily and Vacation Activities
Eric T. Brey
University of Memphis, USA
Xinran Y. Lehto
Purdue University, USA
Many researchers have investigated the relationship between recreation and tourism and the role
1. Describe the generic business-level strategies found in this chapter. Provide an example of
hospitality brands that you think are pursuing each of these strategies.
There are five generic business-level strategies.
1. Low-cost leadership: organizations
Case 5 Banyan Tree sustainable development
QUESTION 1 : Identify the primary issues in the case.
Broad environment hospitality industry
Banyan treeBetween 1997 and 2005 a series of crisis severely challenged the hotel industry and stakeholders,