I ISO Definition: The property that information is not
made available or disclosed to unauthorized
individuals, entities, or processes.
I ITlL Definition: A security principle that requires that
data should only be accessed by authorized p
65 Geyer Company uses a standard cost system. For the month of April 2012, total
overhead is budgeted at P80,000 based on the normal capacity of 20,000 direct labor
hours. At standard each unit of finished product requires 2 direct labor hours. The
1. When a manager is concerned with monitoring total cost, total revenue, and net
profit conditioned upon the level of productivity, an accountant should normally
CLASS REVIEW PROBLEMS
ABC Company has the following information available for the current year:
3.5 feet per unit @ P2.60 per foot
5 direct labor hours @ P8.50 per unit
95,625 feet used (100,000
Development of a Standard Cost System
A standard is a benchmark or norm used for planning and control purposes; it
is a model or budget against which actual results are compared and
A standard cost system is a product cost
_11. A 1mm (ll lax e!
_ "l! A lot m ul m (J apr- lth
~15-3. llmeanstaxableltmnsul l
~-\,M 16. Helen. to the taxes lmpo
_ 17.l1.3|:.0meam ChavstmlLllc
_18. The ovel all admunall MW .1
7 19. The Iawa wluch enumwalv
_v 20. It refers. t
CHAPTER 7STAGES OF MANAGEMENT CONSULTING ENGAGEMENT PART I
1. Describe the analytical approach and process as applied to
Analytical approach and process refers to the systematic,
objective and rational method of solving business problems.
OVERVIEW OF MANAGEMENT CONSULTANCY SERVICES
WHO is a CONSULTANT?
Someone who has expertise in a specific area or areas and offers unbiased opinion and advice for a fee.
the opinion or advice is rendered exclusively in the interests of the client and ca
AREAS OF MANAGEMENT ADVISORY SERVICES Part I
Types of MAS Engagements
Management consultants in general apply the consulting process to engagements having widely varying characteristics. It
may therefore be useful to classify management services engagemen
ART. 1156 - Obligation is a juridical
necessity to give, to do or not to do.
Obligation is a legal relation established
between parties, called creditor and
debtor, in which the creditor may
demand of the debtor the fulfilment of a
1. Function of the Preamble in the Constitution of the
The function of the Preamble is to state the reason or to explain
the policy and purpose of the Constitution. Other functions
To form a more perfect union - The national governmen
G.R. No. 97664 October 10, 1991
OUANO ARRASTRE SERVICE, INC., petitioner, vs. THE HON. PEARY G. ALEONOR,
Presiding Judge, Regional Trial Court of Cebu, Branch XXI and INTERNATIONAL
PHARMACEUTICALS, INC., and THE COURT OF APPEALS, * respondents. G.R. No. 9
ROBERTO ANTONIO, DIONISIO BENSION, CONRADA CHAN, MARINO CUMLAT, VICENTE
DIMACUHA, PROCOPIO ESPEJON, RODRIGO FORBES, MANITO FUENTES, ET AL.,
petitioners, vs. THE HONORABLE COURT OF APPEALS, SPECIAL ELEVENTH DIVISION,
HON. ANTONIA C. MACANDOG, in her capaci
March 23, 1929
In re LUIS B. TAGORDA,
Duran & Lim for respondent.
Attorney-General Jaranilla and Provincial Fiscal Jose for the Government.
The respondent, Luis B. Tagorda, a practising attorney and a member of the provincial board of
CONCEPCION DIA-AONUEVO, complainant, vs. MUN. JUDGE BONIFACIO B. BERCACIO OF
TABACO, ALBAY, respondent. A.M. No. 177-MJ November 27, 1975
Respondent, incumbent Municipal Judge of Tabaco, Albay, faces this administrative complaint for
conduct unbecoming a
A.M. No. P-03-1690
April 4, 2003
(formerly A.M. OCA IPI No. 00-956-P)
JUDGE ESTRELLITA M. PAAS, petitioner, vs. EDGAR E. ALMARVEZ, respondent.
A.M. No. MTJ-01-1363
April 4, 2003
EDGAR E. ALMARVEZ, petitioner, vs. JUDGE ESTRELLITA M. PAAS, respondent.
B. R. SEBASTIAN ENTERPRISES, INC., petitioner, vs.
HON. COURT OF APPEALS, EULOGIO B. REYES, NICANOR G. SALAYSAY, in his capacity
as Provincial Sheriff of Rizal, and ANTONIO MARINAS, in his capacity as Deputy
Sheriff, respondents. G.R. No. L-41862 February
A.M. No. 1053 September 7, 1979
SANTA PANGAN, complainant
ATTY. DIONISIO RAMOS, respondent,
This has reference to the motion of complainant, Santa Pangan, to cite respondent Dionisio
Ramos for contempt. It appears from the reco
BILL OF RIGHTS
Section 20. No person shall be imprisoned for debt or non-payment of a poll tax.
THE LEGISLATIVE DEPARTMENT
1. The Congress, by a vote of two-thirds of both Houses in joint session
assembled, voting separa