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Textbook Notes for John Hancock

UC-DAVISMGT 11AJohn HancockFall

MGT 11A Chapter 12: CHAPTER 12 - pt 2

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7 Jan 2019
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Some investing and financing activities do not affect cash flows. Ex: purchase of long-term assets using a long-term note payable (loan) This transacti
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UC-DAVISMGT 11AJohn HancockFall

MGT 11A Chapter Notes - Chapter 10: Premium Bond

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7 Jan 2019
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When the contract rate is higher than the market rate, the bonds sell at a price higher than par value. Issuer gets more money at issuance than what th
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UC-DAVISMGT 11AJohn HancockFall

MGT 11A Chapter Notes - Chapter 8: Title Insurance, European Cooperation In Science And Technology, Carmax

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7 Jan 2019
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Set apart from other assets by 2 important features. 1) plant assets are used in operations. Ex: land held for expansion, which is reported as a long-t
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UC-DAVISMGT 11AJohn HancockFall

MGT 11A Chapter Notes - Chapter 10: Call Option, Bearer Bond, Accrued Interest

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7 Jan 2019
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Carrying value of bonds at maturity always equals par value. Retirement of these bonds at maturity, assuming interest is already paid and recorded. Iss
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UC-DAVISMGT 11AJohn HancockFall

MGT 11A Chapter 7: CHAPTER 7 -pt2

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7 Jan 2019
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UC-DAVISMGT 11AJohn HancockFall

MGT 11A Chapter Notes - Chapter 7: Accounts Receivable

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7 Jan 2019
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Accounts receivable ledger: a separate account for each customer in the supplementary record. Sales on store credit cards: can earn interest on any bal
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UC-DAVISMGT 11AJohn HancockFall

MGT 11A Chapter Notes - Chapter 5: Financial Statement, Income Statement, European Cooperation In Science And Technology

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7 Jan 2019
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Goods damaged or obsolete (out-of-date) or deteriorated. If goods can be sold at a lower price, they are included in inventory at net realizable value.
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UC-DAVISMGT 11AJohn HancockFall

MGT 11A Chapter 10: CHAPTER 10 - pt 1

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7 Jan 2019
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Projects that need a lot of money often are financed with bonds. Bond: issuer"s written promise to pay the par value of the bond (face value) with inte
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UC-DAVISMGT 11AJohn HancockFall

MGT 11A Chapter Notes - Chapter 8: Ddb Worldwide, Macrs, Financial Statement

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7 Jan 2019
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Straight-line method: charge the same amount to each period of the. Asset book value: asset"s total cost - accumulated depreciation. Ex: ,000 - (2 yrs
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UC-DAVISMGT 11AJohn HancockFall

MGT 11A Chapter Notes - Chapter 9: Federal Insurance Contributions Act Tax, Current Liability, Life Insurance

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7 Jan 2019
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Arise from salaries and wages, employee benefits, and payroll taxes levied on the employer. Gross pay: total compensation an employee earns including w
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UC-DAVISMGT 11AJohn HancockFall

MGT 11A Chapter Notes - Chapter 6: Public Company Accounting Oversight Board, Internal Control, Cash Cash

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7 Jan 2019
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Chapter 6: reporting and analyzing cash, fraud, and internal control. Sarbanes-oxley act (sox) requires managers and auditors of public companies to do
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UC-DAVISMGT 11AJohn HancockFall

MGT 11A Chapter Notes - Chapter 6: Petty Cash, List Of The Shield Episodes, Bank Statement

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7 Jan 2019
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Keys to controlling cash disbursements: require all payments to be made by check. Deny access to accounting records to anyone other than the owner who
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MGT 11A (30)
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