Your BANA II professor is going on vacation. He has narrowed down a list of potential hotels, but he is still overwhelmed by the data. He loves great food and wants to do all the activities at the resort. Refer to the attached Excel workbook to complete the following 2 questions: 1. Develop two unique ways to display the data (two unique types of charts) to show him where he should stay. Save the graphs in the Blackboard Midterm Tab. Make sure to label and describe the data in the chart. Be creative and impress your professor. 2. Recommend the best way to present the data. Write a narrative summary of what hotel you recommend based on the data visualization and the tradeoffs that you observe.
| Hotel | Overall | Comfort | Amenities | In-House Dining |
| Muri Beach Odyssey | 94.3 | 94.5 | 90.8 | 97.7 |
| Pattaya Resort | 92.9 | 96.6 | 84.1 | 96.6 |
| Sojourner’s Respite | 92.8 | 99.9 | 100 | 88.4 |
| Spa Carribe | 91.2 | 88.5 | 94.7 | 97 |
| Penang Resort and Spa | 90.4 | 95 | 87.8 | 91.1 |
| Mokihana Hōkele | 90.2 | 92.4 | 82 | 98.7 |
| Theo’s of Cape Town | 90.1 | 95.9 | 86.2 | 91.9 |
| Cap d’Agde Resort | 89.8 | 92.5 | 92.5 | 88.8 |
| Spirit of Mykonos | 89.3 | 94.6 | 85.8 | 90.7 |
| Turismo del Mar | 89.1 | 90.5 | 83.2 | 90.4 |
| Hotel Iguana | 89.1 | 90.8 | 81.9 | 88.5 |
| Sidi Abdel Rahman Palace | 89 | 93 | 93 | 89.6 |
| Sainte-Maxime Quarters | 88.6 | 92.5 | 78.2 | 91.2 |
| Rotorua Inn | 87.1 | 93 | 91.6 | 73.5 |
| Club Lapu-Lapu | 87.1 | 90.9 | 74.9 | 89.6 |
| Terracina Retreat | 86.5 | 94.3 | 78 | 91.5 |
| Hacienda Punta Barco | 86.1 | 95.4 | 77.3 | 90.8 |
| Rendezvous Kolocep | 86 | 94.8 | 76.4 | 91.4 |
| Cabo de Gata Vista | 86 | 92 | 72.2 | 89.2 |
| Sanya Deluxe | 85.1 | 93.4 | 77.3 | 91.8 |
In: Statistics and Probability
Chapter 2 Mastery Problem
The T – Accounts are set up for you in the excel spreadsheet.
Hassan Rahim won a concession to rent bicycles in the local park during the summer. During the month of June, Hassan completed the following transactions for his bicycle rental business:
Chart of Accounts
| Cash | Hassan Rahim Capital |
| Accounts Receivable | Hassan Rahim, Withdrawals |
| Supplies | Rental Income |
| Shed | Wages Expense |
| Bicycles | Maintenance Expense |
| Accounts Payable | Repair Expense |
| Concession Fee Expense |
| June | 2 | Began business by placing $7,200 in a business checking account. |
| 3 | Purchased supplies on account, $150 | |
| 4 | Purchased 10 Bicycles for $2,500, paying $1,200 down and agreeing to pay the rest in thirty days. | |
| 5 | Purchased for cash a small shed to hold the bicycles and to use for other operations, $2,900 | |
| 6 | Paid cash for shipping and installation costs (considered as an addition to the cost of the shed) to place the shed at the park entrance, $400. | |
| 8 | Received cash of $470 for rentals during the first week of operation. | |
| 13 | Hired a part-time assistant to help out on weekends at $7.50 per hour | |
| 14 | Paid a maintenance person to clean the grounds, $75. | |
| 15 | Received cash, $500, for rentals during the second week of operation. | |
| 16 | Paid the assistant for a weekend’s work, $150. | |
| 20 | Paid for the supplies purchased on June 3, $150. | |
| 21 | Paid repair bill on bicycles, $55. | |
| 22 | Received cash for rentals during the third week of operation, $550. | |
| 23 | Paid the assistant for a weekend’s work, $150. | |
| 26 | Billed a company for bicycle rentals for an employee outing, $110 | |
| 27 | Paid the fee for June to the Park District for the right to the bicycle concession, $100. | |
| 28 | Received cash for rentals during the week, $410. | |
| 29 | Paid the assistant for a weekend’s work, $150. | |
| 30 | Transferred $500 to personal checking account. |
In: Accounting
SUBJECT: AUDIT & ASSURANCE
Forecast Financial Statements
On your second day at AA’s head office, you have been given the forecast financial statements for the full year to 30 June 2020, as well as the previous two years’ audited results.
Aussie Airlines: Consolidated Income Statement
(Selected) Year Ended 30th June
Currency AUD Millions (figures are rounded)
|
Forecast 2020 |
Actual 2019 |
Actual 2018 |
|||
|
Revenue |
12.0 |
18.0 |
18.0 |
||
|
Expenditure |
|||||
|
Wages |
3.3 |
5.0 |
5.0 |
||
|
Aircraft Costs |
4.0 |
4.0 |
3.7 |
||
|
Fuel |
2.5 |
3.0 |
3.0 |
||
|
Depreciation |
1.6 |
1.4 |
1.4 |
||
|
Other |
2.5 |
3.1 |
3.4 |
||
|
PBIT |
(1.9) |
1.5 |
1.5 |
||
|
Finance Costs |
(0.2) |
(0.2) |
(0.2) |
||
|
Income Tax |
0.0 |
(0.4) |
(0.4) |
||
|
Statutory Profit for the Year |
(2.1) |
0.9 |
0.9 |
||
Aussie Airlines: Consolidated Balance Sheet (Selected)
As at 30th June
Currency AUD Millions (figures are rounded)
|
Forecast 2020 |
Actual 2019 |
Actual 2018 |
|||
|
Current Assets |
|||||
|
Cash & Cash Equivalents |
0.5 |
1.8 |
1.5 |
||
|
Receivables |
2.0 |
1.5 |
1.0 |
||
|
Other |
0.7 |
1.0 |
1.0 |
||
|
Total Current Assets |
3.2 |
4.3 |
3.5 |
||
|
Non-Current Assets |
|||||
|
Property, Plant & Equipment |
12.3 |
13.0 |
13.0 |
||
|
Intangible Assets |
0.7 |
2.0 |
2.1 |
||
|
Other |
1.0 |
0.0 |
0.1 |
||
|
Total Non-Current Assets |
14.0 |
15.1 |
15.2 |
||
|
Total Assets |
17.2 |
19.4 |
18.7 |
||
|
Current Liabilities |
|||||
|
Payables |
4.0 |
1.8 |
1.7 |
||
|
Revenue Received in Advance |
1.0 |
5.0 |
4.5 |
||
|
Interest Bearing Liabilities |
2.0 |
0.6 |
0.4 |
||
|
Provisions |
0.9 |
1.0 |
1.0 |
||
|
Other |
|||||
|
Total Current Liabilities |
7.9 |
8.6 |
7.6 |
|
Non-Current Liabilities |
Forecast 2020 |
Actual 2019 |
Actual 2018 |
||
|
Revenue Received in Advance |
0.2 |
1.5 |
1.5 |
||
|
Interest Bearing Liabilities |
6.5 |
4.6 |
4.3 |
||
|
Provisions |
0.4 |
0.4 |
0.4 |
||
|
Deferred Tax Liabilities |
0.8 |
0.8 |
0.9 |
||
|
Other |
0.1 |
0.1 |
0.0 |
||
|
Total Non-Current Liabilities |
8.0 |
7.4 |
7.1 |
||
|
Total Liabilities |
15.9 |
15.9 |
14.7 |
||
|
Net Assets |
1.3 |
3.5 |
4.0 |
||
|
Equity |
|||||
|
Issued Capital |
1.9 |
1.9 |
2.5 |
||
|
Treasury Shares |
(0.2) |
(0.2) |
(0.1) |
||
|
Reserves |
0.2 |
0.2 |
0.5 |
||
|
Retained Earnings |
(0.5) |
1.6 |
1.1 |
||
|
Total Equity |
1.3 |
3.5 |
4.0 |
QUESTION: After discovering that Aussie Airlines is a going concern, select one material account from AA’s Balance Sheet and one material account from the Income Statement and prepare a brief plan for auditing each account. Give particular attention to the following:
An assessment of the audit risk for the account, given the information in this case study and your assumptions.
The relevant/significant audit assertions for this account.
Name two controls that you would expect management to implement for this account. How would you test these controls.
Describe two substantive testing procedures that you would perform in relation to this account to address the relevant/significant assertions.
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The four 1.0 g spheres shown in the figure are released simultaneously and allowed to move away from each other.

What is the speed of each sphere when they are very far apart?
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Calculate the pH of a 0.1280 M aqueous solution
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KHSe.
The first and second ionization constants for
H2Se are 1.3×10-4 and
1.0×10-11
pH =
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How long will it take for 0.50 L of NF3 gas to effuse under identical conditions?
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