Please complete the following assignments from Chapter 2:
Starting on p. 68 do the answer the following questions:
Q 2-1, Q 2-6, Q 2-10, Q 2-14, Q 2-20, Q 2-28, Q 2-34, Q 2-40, Q 2-45, Q 2-50
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2-1: Name the type of opinion indicated by each of the following situations:
a. There is a material uncertainty.
b. There was a change in accounting principle.
c. There is no material scope limitation or material departure from GAAP.
d. The financial statements do not present fairly the financial position, results of operations, or cash flows of the entity in conformity with GAAP.
e. Except for the effects of the matter(s) to which the qualification relates, the financial statements present fairly, in all material respects, the financial position, result of operations, and cash flows of the entity, in conformity with GAAP.
2-6: Will the accountant express an opinion on reviewed finical statements ? Describe the accountants report for reviewed financial statements?
2-10: why are notes to statement necessary?
2-14: Briefly describe a summary annual report?
2-20: can cash dividends be paid from retained earnings? Comment.
2-28: a typical accrual recognition for salaries is as follows :
Salaries expense $ 1000 (INCREASE)
Salaries payable 1000 (increase)
Explain the matching concept applies in this situation.
2-34: Considering the EMH, IT IS BEST IF FINANCIAL DISCLOUSURE IS MADE IN THE BODY OF THE FINANCIAL STATEMENTS. COMMENT.
2-40: Describe the Treadway commission.
2-45: indicate the two approaches to presenting consolidated statements.
2-50: Comment on the impact on US GAAP if the short term convergence and the major topics are completed.
MBA Assignment Grading Rubric
| Criteria | Ratings | Pts | ||||
|---|---|---|---|---|---|---|
|
APA Styles and Formating |
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5.0 pts |
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APA References and Citations |
|
5.0 pts |
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Topic and Content |
|
80.0 pts |
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Total Points: 90.0 |
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