PT SIANTAR TOP Tbk
DAN ENTITAS ANAK/
LAPORAN KEUANGAN KONSOLIDASI/
CONSOLIDATED FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-TANGGAL
31 DESEMBER 2014 DAN 2013/
FOR THE YEARS ENDED
DECEMBER 31, 2014 AND 2013
Menurut Peter dan Donnely (1995:173) mengemukakan bahwa distribusi
merupakan a channel a seller markets product to the user or ultimate consumer.
Dalam kata lain, saluran dis
1. What is Kaye Wests Strategy ?
Means of Competitive Advantage
Kaye West University tries to use a strategy that distinguish the university from
other competitors. The University relies on this three dimensions:
- The provision of high quality education
Hotel AccorHotels memiliki 2 saluran (channel) distribusi yaitu online, memalui
online travel agent (OTA) seperti contohnya Booking.com, Traveloka, Trivago,
PT LIPPO KARAWACI Tbk
DAN ENTITAS ANAK
Laporan Keuangan Konsolidasian Interim
Tanggal 30 Juni 2015 (Tidak Diaudit) dan 31 Desember 2014
(Diaudit) serta untuk Periode 6 (Enam) Bulan yang Berakhir pada
30 Juni 2015 dan 2014 (Tidak Diaudit)
FD/July 28, 2015
Characteristics of the Growth Enterprise Market (Gem) of the Stock Exchange of Hong Kong
Limited (The Stock Exchange)
GEM is positioned as a market designed to accommodate companies to which a higher investment risk may be
attached other than companies li
Accounting Behaviour and Organisations
Topic 1 Business Strategy and Management Accounting Systems
In Class Re-enforcement Activities
WORK IN GROUPS TO ANSWER THE FOLLOWING QUESTIONS
REGARDING THE KAYE WEST UNIVERSITY CASE.
Please note that you are expect
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Fraud is an intentional perversion of truth in order to induce another to part with
something of value or to surrender a legal right. Moreover, fraud has two characteristics
which are :
1. Misstatements in the financial
Kesadaran Merek (Merek awareness)
Aaker, D. (2015). Aaker On Branding: 20 Prinsip Esensial Mengelola dan Mengembangkan
Brand. Jakarta: PT. Gramedia Pustaka Utama.
kesadaran merek :satu aset yang paling sering diremehkan, telah ditunjukkan dapat
a) Does Kaye West face substantial environmental uncertainty ?
Yes, it does.
1. State Government
2. Competitors other universities
As we know that in Washington there are around 35 universities, means
there are a lot of competitors for Kaye West Universit
Independent Auditors Report
TO THE SHAREHOLDERS OF
NEW CITY (CHINA) DEVELOPMENT LIMITED
(FORMERLY KNOWN AS NEW CITY (BEIJING) DEVELOPMENT LIMITED)
(incorporated in the Cayman Islands with limited liability)
We were engaged to audit the consolidated financ
The concept of
Client Questions ?
Should I stay as a sole trader?
What other options are there than a company?
What are the benefits & disadvantages of a company?
How is a company different from me as I will still be
IN CONTROL and r
Financial Accounting Theory
(Adapted from slides written by Craig Deegan to accompany Deegan, 2014,
Financial Accounting Theory, 4th edition, McGraw-Hill, Sydney, Australia.)
Appreciate that the accounting environment is
The Companys relations with
Is the company liable to pay for the goods
ordered by staff or are the individuals liable?
What if borrowings over $100,000 must be
approved by the Board of Directors & this was
Internal Rules for the Company
The Constitution of the Company
Sets out the nature and character of the
Outlines the powers of the directors
Defines the relationship between the
shareholders and directors
Contains policies & procedures for
Understanding Corporate Liability
Types of Justice
Retributive proper response to wrongful
Restorative restoring victim and reintegrating perpetrator
Procedural - fair trial, timely, req of evidence
Distributive fair distribution of we
The post banking crash auditing reforms recently announced by the EU require
that financial institutions and listed companies change their auditors every 10 24
years, something which will not prevent collusive relationships between
companies and auditors.
The post banking crash auditing reforms recently announced by the EU require that
financial institutions and listed companies change their auditors every 10 24 years,
something which will not prevent collusive relationships between companies and
The Companys relations with
outsiders Part 2
There are two general questions to ask in every
1.Is there any actual authority to act by the agent?
2.If there is no actual authority, is there any apparent
authority to act by the agent?
CHAPTER 28 : ACCOUNTING FOR INTRAGROUP TRANSACTIONS
PART A (Choose 2 out of 6)
1. What is an intragroup transaction and why do we need to know about them?
2. When does an intragroup inventory transaction require us to perform a consolidation
Accounting for leases
Lease contracts: what are these?
The new lease accounting standard (AASB
How to account for leases under the new standard
An agreement whereby the lessor conveys to the
The recoverable amount is the higher of the net selling price and value in use.
Value in use
Fair value Recoverable Amount
30 June 2014
$460 000 (0.5 marks)
30 June 2015
Midnight Boil Limited
Best estimate cleaning cost (2035)
As at June 30, 2015 the risk
As at June 30, 2016 the risk
Present Value Cost
as at June 30 2015
Present Value Cost
as at June 30 2016
Calculating taxable profit and accounting profit
You are provided with the following information from the accounts of Big Kahuna
Limited for the year ending 30 June 2015:
Cost of goods sold
An overview of
accounting for assets
Definition of assets (What are they?)
Recognition of assets (When do we record them?)
Classification of assets (How are they classified?)
Measurement of assets (How are they measured?)
QUESTION 1: PRICING
Swallow Homewares manufactures a range of quality products for the home. The company
intends to introduce to its product range a large fabric lampshade, which comes in a standard
design and a range of different fabrics. Although fabric