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Textbook Notes at Baruch College

ACC 5400 Chapter Notes - Chapter 10: Accounts Payable, Accounts Receivable
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Revenue Fictitious revenues Premature revenue recognition (e.g., holding the books open, bill- and-hold, multiple element arrangements) Manipulation of adjustments (e.g., sales returns, under-accrue bad debt) PRESUMED that...

Accountancy
ACC 5400
thomas ray
ACC 5400 Chapter Notes - Chapter 10: Financial Statement
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SAS 99 requires the audit team to conduct discussions to share insights from more experienced audit team members and to brainstorm ideas that address the following: How and where they believe the entitys financial statemen...

Accountancy
ACC 5400
thomas ray
ACC 5400 Chapter Notes - Chapter 5: Audit Risk, Contributory Negligence, Foreign Corrupt Practices Act
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Chapter 5 Legal Liability Changed legal environment Should auditors fail to provide the services or not exercise due care in their performance, they are liable to their clients for negligence andor breach of contract, and...

Accountancy
ACC 5400
thomas ray
ACC 5400 Chapter Notes - Chapter 3: Internal Audit, Bookkeeping, Financial Statement
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Ethics - Broadly as a set of moral principles or values An ethical dilemma - A situation a person faces in which a decision must be made about the appropriate behavior - Professionals face many...

Accountancy
ACC 5400
thomas ray
CIS 3100 Chapter Notes - Chapter 2.1: Include Directive, Newline
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The newline escape sequence is n When cout encounters n in a string, it doesnt print it on the screen, but interprets it as a special command to advance the output cursor to the next line include directive causes the co...

Computer Information Systems
CIS 3100
Ali koc
CIS 3100 Chapter Notes - Chapter 2: Integer Literal, Include Directive, String Literal
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include <iostream. Preprocessor directive Reads ur program before it is compiled Only executes those lines beginning w a symbol Sets up ur code for compiler Using namespace std; Namespaces to organize the names of pr...

Computer Information Systems
CIS 3100
Ali koc
BPL 5100H Chapter Notes - Chapter 11: Social Skills, Self-Awareness
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Bad idea - Undercutting a firms value of its brand and its culture Effective leaders set a clear direction for the firm - Create and reinforce valuable strategies, and strengthen firm values and culture ...

Business Policy
BPL 5100H
Sandip Basu
ACC 5400 Chapter 4: 4.
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Justified departure from GAAP - Determining whether stms are in accordance w/ GAAP = difficult - Departure permitted when auditor believes that adherence to these would result in misleading f/s = although ...

Accountancy
ACC 5400
thomas ray
ACC 5400 Chapter 3: 3
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Disclaimer of Opinion - Auditor unable to satisfy himself/herself that fin/stmts are presented fairly - Severe limitation on scope of audit or non-independent relationship under AICPA btw auditor an...

Accountancy
ACC 5400
thomas ray
ACC 5400 Chapter Notes - Chapter 3: Internal Control, Accounting, Financial Statement
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Standard Unmodified Opinion: the conditions above have been met Unmodified Opinion with Emphasis of matter Explanatory Paragraph or Nonstandard wording - A complete audit took place- satisfactory results - f/s...

Accountancy
ACC 5400
thomas ray
ACC 5400 Chapter Notes - Chapter 3: Going Concern, Historical Cost
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Consistency versus Comparability - Auditor must be able to distinguish btw changes that affect consistency and those that may affect comparability but do not affect consistency ...

Accountancy
ACC 5400
thomas ray
CIS 3100 Chapter Notes - Chapter 1: Object File, Text Editor, Word Processor
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Programming Languages 1. Lowlevel a. Close to the level of the computer resembles the numeric machine language rather than human language 2. Highlevel a. human readability rather than computer readability C++: must be typ...

Computer Information Systems
CIS 3100
Ali koc
CIS 3100 Chapter Notes - Chapter 1: Central Processing Unit, Computer Hardware, Computer Program
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Why Program? Computers can do many different jobs because they are programmable writing papers Sending emails Analyzing data Make presentations Paying bills Do any job that their programs tell them to do Program: is...

Computer Information Systems
CIS 3100
Ali koc
BPL 5100H Chapter Notes - Chapter 2: Environmental Monitoring, Competitive Intelligence, Market Environment
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Analyzing the external environment of the firm - Creating competitive advantages - Continually question assumptions Enhancing awareness of the external environment Perceptual acuity - Sense of wha...

Business Policy
BPL 5100H
Sandip Basu
BPL 5100H Chapter Notes - Chapter 2: Stakeholder Management, Zero-Sum Game
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1. Strategic control and corporate governance a. Continually monitor and scan environment and respond to threats and opportunities b. Behavioral control involves the proper balance of rewards and incentives as well as cult...

Business Policy
BPL 5100H
Sandip Basu

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