Organizational Management is a subset of management and is the art of applying general principles of systematic planning and problem solving to direct and supervise the united efforts of an organization to meet organizational goals.

Bebbington and Unerman (2018) propose that professional and academic (research focused) accounting can advance the pursuit of the United Nation’s Sustainable Development Goals (SDGs). Discuss this argument.

Provide a lengthy overview of United Airlines. Be sure to go into full detail. Include background , history, locations, mission statement, and legal structure. Discuss the company's industry.

List 5 economic principles of healthcare in the United Kingdom, explain those principles in 2 sentences for each principle, include link where reference came from.

Based on the information below and answer this question. What trends do you notice among related industries? Does anything surprise you?

The following selected transactions relate to investment activities of Ornamental Insulation Corporation during 2021. The company buys debt securities, intending to profit from short-term differences in price and maintaining them in an active trading portfolio. Ornamental’s fiscal year ends on December 31. No investments were held by Ornamental on December 31, 2020.

(Hint: Interest must be accrued.)

Required:
1. Prepare the appropriate journal entry for each transaction or event during 2021, as well as any adjusting entries necessary at year end.
2. Indicate any amounts that Ornamental Insulation would report in its 2021 income statement, 2021 statement of comprehensive income, and 12/31/2021 balance sheet as a result of these investments. Include totals for net income, comprehensive income, and retained earnings as a result of these investments.

I need help with requirement 2 2. Indicate any amounts that Ornamental Insulation would report in its 2021 income statement, 2021 statement of comprehensive income, and 12/31/2021 balance sheet as a result of these investments. Include totals for net income, comprehensive income, and retained earnings as a result of these investments.

Case Study (Part 2) – ACCT 3000 Semester 2, 2020
You are an Audit Senior on the AUDIO Health Limited (AUDIO) audit engagement for the financial year ending 30 June 2019. AUDIO specialises in the design and manufacture of implantable hearing aids and invests more than twice the industry average in research and development. While undertaking audit planning procedures you become aware of the following:
AUDIO has been developing its latest hearing implant, the X5, for a number of years. AUDIO has invested heavily in research and development of the X5 and has capitalised a significant amount in relation to the development phase of the product. Market studies and prototypes of the X5 have proved successful for bringing it to the market. In July 2018, AUDIO acquired two technologically advanced machines specifically designed for manufacturing the X5, at a cost of $15 million each. Production and sales of the X5 hearing implant commenced in October 2018, and demand for the product has been extremely high since its launch. AUDIO has sold large volumes of the product and further manufactured a large stockpile of the X5 in anticipation of on-going high demand, and a substantial number have already been implanted in patients.
There has recently been a sharp increase in incidences of the implant shutting down post-surgery, resulting in a number of patients commencing legal action against AUDIO for damages and prompting the company to initiate a recall. Initial investigations reveal that the defect is attributable to a design flaw. It is likely that the product in its current form cannot be sold. Management of AUDIO is confident that it will be possible to re-engineer the two machines acquired for the manufacturing of the X5 to enable production of its four other product lines and potentially for other products currently under development.
You have raised concerns with AUDIO’s audit committee on improving the competence and objectivity of the internal audit department. Currently, the internal audit department is made up of three recent graduates with no prior experience who periodically report the Audio’s Chief Executive Officer Dr. Dave Bautista.
Required:
Prepare a memorandum to the audit manager, outlining your risk assessment relating to AUDIO Limited. When making your risk assessment:
(a) Identify three (3) key account balances from the information provided that are subjected to an increase in audit risk. Briefly explain what factors increase the audit risk associated with the three (3) accounts identified. In your explanation, please mention the key assertion(s) at risk of material misstatement.
(b) Identify how the audit plan will be affected and recommend specific audit procedures to address the risks associated with each account identified.
(Please Note – Maximum Word Limit: 950 Words)

Instructions:

Individual Work

Each person of the group is required to do the problems on paper with a pencil.   You WILL NOT receive any points on the group take home score if you do not show that you did the work or do not submit the answer before your group meeting. You are required to take a picture of your work and submit your work in Blackboard BEFORE your group meets.

Group Work

Your group will meet in person or on Zoom and determine who has the right answer and what answer you will submit. Please note that often each student has a section of the problem correct but not the entire problem correct.

Your group will prepare your group answer in Excel with proper format. This is the answer that will be graded. All members of the group that have submitted Individual Work will receive the same group grade.

One member of each group will submit the Excel sheet as a PDF in Blackboard. Please review your PDF file for formatting before you submit it.

Your PDF file should be as follows:

Page One: Group Member names, Date, Time, and Location

Page Two: Depreciation, Goodwill, and Impairment Loss

Depreciation, Goodwill, and Impairment Loss

At the beginning of 2020, Brady Inc. acquired Lincoln Technology Corporation for $600 million. In addition to cash, receivables, and inventory, the following assets and their fair values were also acquired:

The plant and equipment are depreciated over a 10-year useful life on a straight-line basis. There is no estimated residual value. The patent is estimated to have a 5-year useful life, no residual value, and is amortized using the straight-line method.

At the end of 2022, a change in business climate indicated to management that the assets of Lincoln might be impaired. The following amounts have been determined:

Required:

1. Compute the book value of the plant and equipment and patent at the end of 2022.
2. When should the plant and equipment and the patent be tested for impairment?
3. When should goodwill be tested for impairment?
4. Determine the amount of any impairment loss to be recorded, if any, for the three assets.

Boyle Company purchased a property (including land and building). The company acquired the property in exchange for a 15-year mortgage for $1,800,000. Their insurance company appraised the components as follows:

Land $400,000

Building $1,400,000

Parking Lot $200,000

What should be the cost basis for the building?

3. Do you think shareholders from target companies enjoy an average gain when acquired, while acquiring shareholders do not benefit anything? Why? Are there any common flaws in the negotiation for a merger? Can you comment on the value creation process in an acquisition?