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Kennesaw State University

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KSUACCT 4550Stephanie MillerFall

ACCT 4550 Lecture Notes - Lecture 5: Slack Variable, Sensitivity Analysis, Feasible Region

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17 Oct 2016
1
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KSUACCT 4050ClementsFall

ACCT 4050 Chapter Notes - Chapter 4: Net Income, Common Stock, Control Premium

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17 Oct 2016
0
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KSUACCT 4300Mc CombFall

ACCT 4300 Lecture Notes - Lecture 7: Foreign Exchange Spot, Foreign Exchange Risk, Forward Contract

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17 Oct 2016
7
Sale or purchase of a product that is denominated in a foreign currency. Spot rate: what the currency is trading for today. Entries always have to be e
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KSUACCT 4100ShumateFall

ACCT 4100 Lecture Notes - Lecture 3: Equity Method, Net Income, Common Stock

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21 Sep 2016
4
Only studying when the parent uses the equity method throughout the year. Consolidation entries at ye to fix equity method. To remove subs income and a
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KSUACCT 4550Stephanie MillerFall

ACCT 4550 Lecture Notes - Lecture 4: Influence Diagram, Bubble Chart, Variable Cost

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19 Sep 2016
5
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KSUMGT 3200ObeidatFall

MGT 3200 Lecture Notes - Lecture 3: Exponential Smoothing, Moving Average, Seasonality

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6 Sep 2016
1
Forecasts: basic input in the decision process of operations management because they provide information on future demand. Primary goal of operations:
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KSUACCT 4100ShumateFall

ACCT 4100 Lecture Notes - Lecture 3: Intangible Asset, Stamen, Consolidated Financial Statement

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3 Sep 2016
1
Monster: equity method for 17% significant because two investors are on monster"s board of directors. Significance in difference between fair value and
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KSUACCT 4550Stephanie MillerFall

ACCT 4550 Lecture Notes - Lecture 3: Skewness, Data Analysis, Color Gradient

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3 Sep 2016
0
Doing a ratio calculation with a balance sheet number, use an average if you can. =averagea includes numbers and words, counts text as a 0. Use two cel
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KSUACCT 4550Stephanie MillerFall

ACCT 4550 Study Guide - Quiz Guide: Inventory Turnover, Asset, Asset Turnover

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28 Aug 2016
4
Stay with a2 throughout formula in spreadsheet (f4 shortcut key to switch on and off) Change names from one column to two with text to columns > delimi
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KSUACCT 4100ShumateFall

ACCT 4100 Lecture Notes - Lecture 2: Equity Method, Income Statement, Financial Statement

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27 Aug 2016
3
Total comprehensive income = net income + total oci. Assets = liabilities + equity (stock, additional paid-in capital, treasury stock (-), retained ear
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KSUMGT 3200ObeidatFall

MGT 3200 Lecture Notes - Lecture 2: Service Design, Internal Communications, Market Environment

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26 Aug 2016
5
Competitiveness helps determine whether a company prospers, barely gets by, or fails. Price, delivery time, and product or service differentiation. Ide
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KSUMGT 3200ObeidatFall

MGT 3200 Lecture Notes - Lecture 1: Business Process Management, Operations Management, Quality Assurance

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26 Aug 2016
6
Operations is that part of a business organization that is responsible for producing goods and/or services. The ideal situation for a business organiza
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KSUACCT 2200QuosigkFall

ACCT 2200 Lecture Notes - Lecture 3: Earnings Before Interest And Taxes, Contribution Margin, Operating Leverage

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26 Aug 2016
3
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KSUACCT 2200QuosigkFall

ACCT 2200 Lecture Notes - Lecture 1: Earnings Before Interest And Taxes, Balanced Scorecard, Billable Hours

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26 Aug 2016
1
12-1 decision-making authority isn"t confined to a few top executives; instead, decision-making authority is spread throughout the organization. 12-3 c
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KSUACCT 2100DevaneyFall

ACCT 2100 Lecture Notes - Lecture 11: Accounts Receivable, Promissory Note, Accrued Interest

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26 Aug 2016
1
We first introduced accounting for receivables in chapter 2. This chapter presented additional complexities related to accounts receivable, such as the
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KSUACCT 2100DevaneyFall

ACCT 2100 Lecture Notes - Lecture 8: Administrative Controls, Income Statement, Internal Control

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26 Aug 2016
3
This chapter discussed the inventory cost flow methods of first-in, first-out (fifo), last-in, first- out (lifo), weighted average, and specific identi
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KSUACCT 2100DevaneyFall

ACCT 2100 Lecture Notes - Lecture 4: Revenue Recognition, Cash Flow, Accrual

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26 Aug 2016
3
A cruise ship is taking off july 4 for the bahamas. Accrual basis: match expenses with the revenue they produce. Attempts to record effects of accounti
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KSUACCT 2100DevaneyFall

ACCT 2100 Lecture Notes - Lecture 7: Gross Margin, Perpetual Inventory, Income Statement

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26 Aug 2016
1
Merchandising companies earn profits by selling inventory at prices that are higher than the cost paid for the goods. Merchandising companies include r
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KSUACCT 2100DevaneyFall

ACCT 2100 Lecture Notes - Lecture 3: Times New Roman, Retained Earnings, Financial Statement

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26 Aug 2016
3
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KSUACCT 2100DevaneyFall

ACCT 2100 Lecture Notes - Lecture 9: Cash Flow Statement, Accrual, Deferral

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26 Aug 2016
3
Although businesses engage in an infinite number of different transactions, all transactions fall into one of four types. Asset source transactions: an
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KSUACCT 4150Mc CombFall

ACCT 4150 Lecture Notes - Lecture 6: Bank Reconciliation, Audit Risk, Revenue Recognition

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26 Aug 2016
4
Audit work is completed in cycles: revenue cycle, Receive order, approve credit, determine whether goods are available, ship, bill, collect cash, recog
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KSUACCT 4150Mc CombFall

ACCT 4150 Lecture Notes - Lecture 7: Deepwater Horizon Oil Spill, Going Concern

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26 Aug 2016
2
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KSUACCT 4150Mc CombFall

ACCT 4150 Lecture Notes - Lecture 8: Post-Office Box, Audit Risk, Interbank

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26 Aug 2016
2
Internal control operating effectiveness: selecting and performing controls. Obtaining substantive evidence: analytical procedures, reasonableness test
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KSUACCT 4150Mc CombFall

ACCT 4150 Study Guide - Midterm Guide: Ernst & Young, Audit Risk, Financial Statement

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26 Aug 2016
1
Auditor signature: agree that they have administered the audit. Audits required of the exchange/public firms (new york stock exchange)-gaap. Required t
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KSUACCT 4150Mc CombFall

ACCT 4150 Lecture Notes - Lecture 1: Financial Audit, External Auditor, Enterprise Risk Management

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26 Aug 2016
2
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KSUACCT 4150Mc CombFall

ACCT 4150 Lecture Notes - Lecture 3: External Auditor, Fingerprint, Internal Control

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26 Aug 2016
2
Responsibility of the auditor: to detect material misstatement or fraud. Investors or stockholders will sue the auditors and management of the company
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KSUACCT 4150Mc CombFall

ACCT 4150 Lecture Notes - Lecture 2: Financial Statement, Accounting, Whistleblower

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26 Aug 2016
0
Fraud is an intentional act involving the use of deception that results in a misstatement of the financial statements. The three elements are: incentiv
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KSUACCT 4150Mc CombFall

ACCT 4150 Lecture Notes - Lecture 4: Gross Negligence, Class Action, Fiduciary

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26 Aug 2016
3
Grounds for suing an auditor: material misstatements or fraud that was not caught. Would rather settle to reduce publicity and fewer costs (legal fees)
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KSUFIN 3100Patty RobertsonFall

FIN 3100 Study Guide - Midterm Guide: Risk Premium, Liquidity Premium, Cash Flow

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26 Aug 2016
2
The appropriate r is the return the market requires on financial security. It is the consensus of buyers and sellers r = rr+ip+dp+mp+lp+ep+tp. Up until
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KSUFIN 3100Patty RobertsonFall

FIN 3100 Lecture Notes - Lecture 1: Financial Statement, Market Liquidity, Retained Earnings

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26 Aug 2016
1
Accounting records history, finance plans for the future. Financial statements report the condition and performance of a firm, and include: balance she
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KSUFIN 3100Patty RobertsonFall

FIN 3100 Lecture Notes - Lecture 2: Dividend Yield, Standard Deviation, Risk Premium

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26 Aug 2016
1
Investors want to maximize returns and minimize risk: risk-and-return trade off (the ability to sleep at night test) In order to analyze investment per
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KSUFIN 3100Patty RobertsonFall

FIN 3100 Lecture Notes - Lecture 3: Compound Interest, Cash Flow

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26 Aug 2016
0
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KSUFIN 3100Patty RobertsonFall

FIN 3100 Lecture Notes - Lecture 4: Cash Flow, Amortization Schedule

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26 Aug 2016
3
Multiple payments are treated as a single annual lump-sum payments and then added together. Annuity: series of equal cash flows at regular intervals ac
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KSUFIN 3100Patty RobertsonFall

FIN 3100 Study Guide - Midterm Guide: Annual Percentage Rate, Real Interest Rate, Nominal Interest Rate

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26 Aug 2016
0
Compounding periods on tvm equations: mortgage payments, abc printing company has just signed on the dotted line to buy a building worth. Abc paid ,000
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KSUECON 3300BuonamiaFall

ECON 3300 Lecture Notes - Lecture 1: Simple Random Sample, Null Hypothesis, Sampling Distribution

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26 Aug 2016
10
In chapter 1 we stated that statistical studies can be classified as either experimental or observational. In an experimental statistical study, an exp
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KSUECON 3300BuonamiaFall

ECON 3300 Study Guide - Midterm Guide: Simple Linear Regression, Regression Analysis, Random Variable

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26 Aug 2016
3
Anova: experimental design and analysis of variance. Randomization is the process of assigning the experimental units at random. Prior to the work of f
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KSUECON 3300BuonamiaFall

ECON 3300 Study Guide - Midterm Guide: Exponential Smoothing, Regression Analysis, Analysis Of Variance

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26 Aug 2016
18
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KSUECON 3300BuonamiaFall

ECON 3300 Midterm: Exam 2 Review

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26 Aug 2016
11
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KSUECON 3300BuonamiaFall

ECON 3300 Study Guide - Midterm Guide: Sensitivity Analysis, Integer Programming, Simplex Algorithm

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26 Aug 2016
9
Fixed, variable, break even, total cost, total rev, profit. Know three steps for sensitivity: find slope, find upper and lower limits. Management scien
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KSUACCT 3200ClearyFall

ACCT 3200 Lecture Notes - Lecture 4: Lenders Mortgage Insurance, List Of Highest-Grossing Films, Mortgage Insurance

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26 Aug 2016
7
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