ACCT 421 Lecture Notes - Lecture 2: Roger Federer, Firstclass, Global Health

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olivelion252

30 Nov 2021

School

A&M Commerce, TAMUC

Department

Accounting

Course

ACCT 421

Professor

For unlimited access to Class Notes, a Class+ subscription is required.

Document Summary

The first point of the game starts on the right side. Then whoever scores the point switches sport then the person is survor. When someone else wins a point then the other person still the survor because the other person won the point the last time. The theme for rules the regulation is odd serves left and even serves on right. When we get to 20-20 go up till 2. Break at half way after 11 points. After they finish one game, switch sides. Boundaries lines after the service in doubles stay the same, allows for the backline for boundary play. How to hold racket and throw call, tips: preparation, execution, contact, follow through. Why it i called forehand: the palm is facing the opponent , preparation ,execution, follow. Why is it called backhand: two hands, the palm not facing opponent. How to break down the serve: toss, contact, follow through.

Related Questions

Given the following information, create a personal cash flowprojection:

A. You earn $26.00 per hour in an hourly position.

B. You can expect to work

a. 28 hours per week from January through June

b. 20 hours per week from July through October

c. 16 hours per week November and December

d. The company is closed for holidays for the last week ofDecember and first week of January; 0 hours per week for those 2weeks

C. Your net pay is 85% of your gross pay

D. Your rent is $1,000 per month and includes utilities

E. Groceries are $400 per month

F. Transportation (car/bus/gas) is $90 per month

G. Clothing (purchase/cleaning) is $1,000 per year

H. Miscellaneous purchases are $500 per month
Provide the following: 1. Prepare a monthly cash flow showingincome and expenses 2. Can you save enough during the year to coverone month of expenses? 3. How much can you reasonably spend onentertainment (eating out, movies, concerts, theme parks, etc.) 4.Is there a positive cash flow in each month? Or do you need to savein some months to cover others? If so, which months are surplus,and which are short? 5. What are 3 things you can do to increaseyour income? 6. What are 3 things you can do to reduce yourexpenses? 7. Can you live a reasonably comfortable life within thefinancial boundaries set forth in the assignment? 8. How does yoursituation change is you add in $300 of student loan payments permonth?

FRAUD EXAMINATION

Case 1

Stats Plus Company develops and sells a measuring and globalpositioning software package used by surveyors throughout theworld. The software allows the users to connect to databases insuch a way that the surveyors in the field can quickly andaccurately calculate land dimensions and boundaries. Stats Plususes a subscription model to market and sell its product.Subscribers pay a fee, which permits them to download and use thesoftware for a year. After a year, they must pay a fee tore-subscribe. Otherwise, they no longer have access to thesoftware.

Stats Plus was formed several years ago by three partners. StatsPlus has grown rapidly to have a current subscriber base of morethan 15,000. Customers input their payment information into asecure web form on the Stats Plus site. One of the partners, Sean,wants an automated system to handle all customer transactions. Hehas found an open-source system that he likes. He wants to use anopen-source system to allow for simplified modification in thefuture.

Sean is currently using the Thunder accounting system, which isalso open-source. It handles all payroll and expense transactions.Sean uses the system to process revenues, but he must enter themmanually in weekly batches. Open-source databases are used for allThunder system data files. This facilitates integrating the Thundersystem with online shopping carts and billing systems that alsosupport open-source databases. Sean is evaluating four packages foropen-source accounting and billing systems. In his evaluation,security is a major consideration. He wants to make sure that thesystems are well protected against hackers.

You are hired as a forensic accountant to consult with StatsPlus. In relation to this scenario, write responses to thefollowing questions:

How would you suggest evaluating the open-source shopping cartsystems that are being considered?

How does the open-source nature of the systems affect theirsecurity?

orangeeagle418

Project 1 Prepare job costing information for the following: Joseph runs an electrical contracting business and employs six electricians. He is only involved in supervision but on occasion will assist if needed. He charges direct labour hours at $45.00 per hour. Three of Josephâs electricians are working on a job that involves wiring and fitting fixtures in a new house for Mr and Mrs Fleet. All materials and fixtures used have come from inventory. Each electrician spends half an hour at the beginning of each day on administration tasks and travels for half an hour to get to the job. They also spend half an hour at the end of the day undertaking administrative tasks. If they finish a job late afternoon and there is not enough time to start another they return to base and fill the time with other administrative tasks. Geoff Smith is responsible for the initial wiring. He calculates that he will need two rolls of electrical cabling and that it will take him 12 hours to complete the job. He works on the job on 15/10/11 and 18/10/11. He completes a materials requisition form and the cost per roll of electrical cable is $85.00. Peter Jones is responsible for fitting all fixtures. He has to fit 23 double power points and 15 down lights. Takes seven hours, so he works for longer to get it done in one day (there are no overtime penalties to worry about). He works on the site on 18/10/11. His materials requisition form shows that the power points are $7.50 per unit and the down lights are $25 each. Brian Brown is the senior electrician and he wired the switchboard, the circuit breakers and checked the work undertaken by the others. He expected this to take about four hours but he was there for seven hours because of problems encountered. He began his work on 22/10/11 and completed the remaining four hours on 25/10/11. The switchboard cost was $190.00 and the circuit breakers were $19.00 each. Twelve were needed. Brian took the afternoon of the 22nd and the morning of the 25th off for recreation leave. He went straight from the job to take his leave and went to the job from his leave without going to the workshop. Recreation leave is costed as administration. Each electrician normally starts at 8.30 am and has lunch from 12.30 until 1.00 pm. At the beginning of the financial year Joseph examined all of his overhead costs; vehicle leases, rent on premises, inventory, replacement of specialised equipment, depreciation, indirect labour, indirect materials, salary on-costs and insurance. These include his fixed and his variable costs. He calculated overall costs to be $662,500. 1 If each of his six electricians worked 46 weeks at 40 hours per week, what are his overhead costs?

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ACCT 421 Lecture Notes - Lecture 2: Roger Federer, Firstclass, Global Health

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