Legal terms affecting CPA's Liability:
please explain it:
Terrms related to negligence and fraud:
1. Ordinary negligence?
2. Gross negligence?
3. Constructive fraud?
4. Fraud?
Terms related to contract law::
1.Breach of contract?
2. Third-party beneficiary?
Other terms:
1. common Law?
2.Statury Law?
3. Joint and several liability?
4.Separate and proportionate liability?
In: Accounting
The major components of the income statement are as follows:
1- Revenues, 2- Income from continuing operations, 3- Earnings per share, 4- Results from discontinued operations, 5- operating income, 6- Income tax, 7- COGS.
In what sequence (order) do they normally appear on the income statement?
Select one: a. 1-7-5-6-2-4-3 b. 1-5-7-2-6-4-3 c. 1-7- 2-5-6-4-3 d. 2-7-1-3-4-5-6
لقد قمت بالرد على Mohammad Hani Muhanna
The major components of the income statement are as follows: ...
On June 30, a company paid $3,600 for insurance premiums for the current year and debited the amount to Prepaid Insurance. At December 31, the bookkeeper forgot to record the amount expired (forget to do the adjusting entry). The omission has the following effect on the financial statements prepared December 31: Select one: a. overstates both owners’ equity and assets. b. understates net income. c. overstates owners' equity. d. overstates assets.
In: Accounting
. Jasper Corp, has the following Stockholders’ Equity account balances and activity for Year 2.
|
Net income |
$14,655,000 |
|||
|
Retained earnings |
$16,500,000 |
|||
|
Preferred stock shares outstanding |
2,000 |
|||
|
Common stock shares outstanding at January 1, Year 2 |
7,375,000 |
|||
|
Additional Common shares issued at July 1, Year 2 |
30,000 |
|||
|
4-for-1 stock split at December 31, Year 2 |
||||
|
Preferred Dividends |
$10,000 |
|||
|
Common Dividends |
$75,000 |
|||
|
Year 1 EPS |
$3.60 |
|||
Earnings per share = __________________ / ___________________* = ________
* Compute Denominator: Weighted average common shares outstanding
|
Date |
Shares |
Portion of year |
Weighted Average Shares |
|
January 1, Y2 |
7,375,000 |
||
|
July 1, Y2 |
|||
|
Weighted Average December 31 before split |
|||
|
Stock split 4-for-1 |
|||
|
*Total Weighted Average, 12/31/Y2 |
|||
|
Note: Year 1 restated |
$3.60 / 4 =_____ |
Is performance better or worse (circle) in Year 2 $ _____ as compared to Year 1 $ _____ ? Why?
In: Accounting
Consider an industry with three firms, with demand curves as given below.
Q1 = 140-12P1+3P2+3P3
Q2= 130-10P2+3P1+2P3
Q3 = 135-9P3+2P1+2P2.
Each firm has a marginal cost of 4.
1. Calculate the pre-merger prices.
2. Assume that firms 1 and 2 merge, to form a new firm “M”. Assume also that the merger allows M to reduce marginal cost from 4 to 2. Firm 3’s marginal cost remains at 4. What are the new equilibrium prices?
3. Calculate the UPPIs for brands 1 and 2.
In: Economics
| Customer | Amount of Tip | Amount of Bill | Number of Diners | Customer | Amount of Tip | Amount of Bill | Number of Diners | |||||||||
| 1 | $ | 7.70 | $ | 46.02 | 1 | 16 | $ | 3.30 | $ | 23.59 | 2 | |||||
| 2 | 4.50 | 28.23 | 4 | 17 | 3.50 | 22.30 | 2 | |||||||||
| 3 | 1.00 | 10.65 | 1 | 18 | 3.25 | 32.00 | 2 | |||||||||
| 4 | 2.40 | 19.82 | 3 | 19 | 5.40 | 50.02 | 4 | |||||||||
| 5 | 5.00 | 28.62 | 3 | 20 | 2.25 | 17.60 | 3 | |||||||||
| 6 | 4.25 | 24.83 | 2 | 21 | 3.90 | 58.18 | 1 | |||||||||
| 7 | 0.50 | 6.25 | 1 | 22 | 3.00 | 20.27 | 2 | |||||||||
| 8 | 6.00 | 49.20 | 4 | 23 | 1.25 | 19.53 | 2 | |||||||||
| 9 | 5.00 | 43.26 | 3 | 24 | 3.25 | 27.03 | 3 | |||||||||
| 10 | 6.65 | 36.01 | 2 | 25 | 3.00 | 21.28 | 2 | |||||||||
| 11 | 5.75 | 62.39 | 4 | 26 | 6.25 | 43.38 | 4 | |||||||||
| 12 | 6.00 | 34.99 | 3 | 27 | 5.60 | 28.12 | 4 | |||||||||
| 13 | 4.00 | 33.91 | 4 | 28 | 2.50 | 26.25 | 2 | |||||||||
| 14 | 3.35 | 23.06 | 2 | 29 | 3.65 | 60.26 | 5 | |||||||||
| 15 | 0.75 | 4.65 | 1 | 30 | 9.20 | 64.13 | 6 | |||||||||
a-1. Develop a multiple regression equation with the amount of tips as the dependent variable and the amount of the bill and the number of diners as independent variables and complete the table. (Negative amounts should be indicated by a minus sign. Round your answers to 3 decimal places.)
|
a-2. Write out the regression equation. (Negative amounts should be indicated by a minus sign. Round your answers to 3 decimal places.)
|
a-3. How much does another diner add to the amount of the tips? (Round your answer to 2 decimal places.)
|
b-1. Complete the ANOVA table. (Leave no cells blank - be certain to enter "0" wherever required. Round "SS, MS" to 3 decimal places and "F" to 2 decimal places.)
|
c-1. Conduct an individual test on each of the variables. What is the decision rule at the 0.05 level of significance? (Negative amounts should be indicated by a minus sign. Round your answers to 3 decimal places.)
|
d. Use the equation developed in part (c) to determine the coefficient of determination. (Round your answer to 2 decimal places.)
The coefficient of determination is
In: Statistics and Probability
Download the SwapMultidimensional.java file, and open it in jGrasp (or a text editor of your choice). This program contains two methods which you will need to write:
main contains some code which will call swapRows and swapCols, for the purpose of informal testing. With this in mind, example output of the program is below:
Before swapping rows 0 and 2: 0 1 2 3 4 5 6 7 8 After swapping rows 0 and 2: 6 7 8 3 4 5 0 1 2 Before swapping columns 1 and 2: 9 8 7 6 5 4 3 2 1 After swapping columns 1 and 2: 9 7 8 6 4 5 3 1 2
-----------------------------------------------------------------------
public class SwapMultidimensional {
// You must write TWO methods:
//
// 1.) A method named "swapRows" that swaps the
// contents of two rows in a given two-dimensional
// array. This method MUST NOT use loops. As a hint,
// since a two-dimensional array is just an array of
// arrays where each inner array is a row, this means
// that you can swap entire rows just by swapping two
// elements of the outer array.
//
// 2.) A method named "swapCols" that swaps the contents
// of two columns in a given two-dimensional array.
// This method MUST use a loop.
// TODO - write your code below this comment.
// DO NOT MODIFY print2D!
public static void print2D(int[][] array) {
for (int row = 0; row < array.length; row++) {
for (int col = 0; col < array[row].length - 1; col++) {
System.out.print(array[row][col] + " ");
}
System.out.println(array[row][array[row].length - 1]);
}
}
// DO NOT MODIFY main!
public static void main(String[] args) {
int[][] example1 = new int[][]{ new int[]{0, 1, 2},
new int[]{3, 4, 5},
new int[]{6, 7, 8} };
int[][] example2 = new int[][]{ new int[]{9, 8, 7},
new int[]{6, 5, 4},
new int[]{3, 2, 1} };
System.out.println("Before swapping rows 0 and 2:");
print2D(example1);
swapRows(example1, 0, 2);
System.out.println("After swapping rows 0 and 2:");
print2D(example1);
System.out.println("\nBefore swapping columns 1 and 2:");
print2D(example2);
swapCols(example2, 1, 2);
System.out.println("After swapping columns 1 and 2:");
print2D(example2);
}
}In: Computer Science
E=1/2 CV^2 E= 1/2 (164 microF) (10^-6 F) (119 V)^2 E= 1.168 J How do you figure out the J from the F V^2
In: Physics
In: Biology
You have a 0.200 L of solution containing 100 mM phosphate buffer, pH 6.8. What would the pH of the above solution be after you add the following, with respect to the TOTAL amount of phosphate in the buffer... (a) 1/4 equivalence of NaOH, (b) 1/2 equivalence of NaOH, (c) 1/4 equivalence of HCl, and (d) 1/2 equivalence of HCl
In: Chemistry
1. Solve for the area between x^3 − 6x^2 + 8x − y = 0 and the x − axis.
2. Solve for the area bounded by y^2 + x − 4 = 0 and the y − axis.
3. Solve for the area of the arch of the cycloid x = θ − sinθ, y = 1 − cosθ.
4. Solve for the area bounded by x^2 − 2x − y = 0 and x^2 − 6x + y = 0.
In: Civil Engineering