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حل وجباتالجامعةالعربيةالمفتوحة
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email :aou_sheets@yahoo.com
حل واجباتالجامعةالعربية00966554873382
مع نخبة من أفضل الاساتذه والمهندسين المتخصصين
نقدم لكم عروضنا المميزه لجميع طلبة الجامعات
ونواصل العمل المتميز منذ سنوات لتحقيق أهداف وطموحات الطلبه والطالبات بالتخرج بنجاح والتفوق فى جميع المواد الدراسيه
معنا يحصل الطلبه والطالبات على أعلى الدرجات وبشهادة الطلبه انفسهم .
وهذا مثال من رأى طالبه وهناك مئات الطلاب ونشكر أرائهم ولا يتسع المجال لوضع كلمات الشكر المرسله منهم
فقد اجتاز الكثير من الطلبه الاختبارات للمواد الدراسيه المختلفه وتخرج على ايدينا الكثير من الطلبه كل عام ويتواصلون معنا ويشكرون فى الاساتذه والمهندسين
نقدم لكم :
حلول واجباتTMA -كورسات - ملخصات - مراجعات قبل الامتحان -
لجميع فروع الجامعةولجميع التخصصات ولجميع المواد
حلول نموذجية مضمونة وغير مكررة
KSA-Kuwait - Bahrain -Oman - Jordon -Lebanon -Egypt-Sudan
الكويت البحرين عمان الأردن لبنان مصر البحرين حائل الرياض الدمام جدة المدينة المنورة الاحساء
فحص التشابه وفقا لنظام الجامعةعن طريق موقع كشف التشابه
(.turnitin./ )
نتقدم بخدماتنا المميزة لطلاب وطالبات
الجامعة العربيةالمفتوحة
00966554873382
واجبات الجامعةالعربيةالمفتوحة
فلقد تميزنا من بداية انشاء الجامعةالعربيةالمفتوحة ِaou منذ عام 2003 بتقديم اروع الأمثله و النماذج في حصول الطلاب على اعلى التقديرات بحول الله تعالى في مختلف تخصصات الجامعةالعربيةالمفتوحة فهناك تخصص ادارة الأعمال الذي يقوم بالإشراف عليه نخبه من دكاترة و حملة الماجستير في تخصص ادارة الاعمال و البيزنس لطلابالجامعةالعربيةالمفتوحة
وكذلك تخصص تقنية المعلومات و الحاسب و الذي يقوم بالإشراف عليه نخبة من المهندسين والاساتذة والمعيدين المتخصصين.
شعارنا هو التميز والاستمرارية و بحمد الله فنحن مستمرون من 12 عام في تقديم النموذج الباهر والنجاحات المتعدده ولا يأتي هذا النجاح من فراغ بل من تفوق طلابنا بأعلى الدرجات ولله الحمد
نضمن لكم عدم التكرار ولا التشابه بين الواجبات المختلفة فنحن على يقين بأن نجاح الطالب هو الضمان الوحيد لنجاحنا و استمراريتنا
لدينا حلول مضمونة 100% بإذن الله وغير مكررة لكافة مواد الجامعةالمفتوحة مع إمكانية شرح ومراجعة المواد و يوجد وغيرها كثير وكمان عمل كافة الأبحاث ومراجعات لغوية للرسائل العلمية باللغةالعربيةللاستشارات المجانية حلواجباتالجامعه العربيه المفتوحه
تواصل معنا عن طريق
حل وجبات الجامعةالعربيةالمفتوحة
تواصل معانا من خلال :whatApp: 00966554873382
email : aou_sheets@yahoo.com
حل واجباتالجامعةالعربية00966554873382
B293: TMA – 2nd Semester 2015-2016
About TMA:
The TMA covers the financial accounting concepts and practices in the businesses. It is marked out of 100 and is worth 20% of the overall assessment component. It is intended to assess students’ understanding of some of the learning points within chapter 15, 16, 17, 21. This TMA requires you to apply the course concepts.
The TMA is intended to:
Ø Increase the students’ knowledge about the reality of the accounting as a profession.
Ø Assess students’ understanding of key learning points within chapter 15, 16, 17 and 21.
Ø Develop the ability to understand and interact with the nature of the financial statements in reality.
Ø Develop students’ communication skills, such as memo writing, essay writing, analysis and presentation of material.
Ø Develop basic ICT skills such as using the internet.
The TMA:
The TMA requires you to:
1- Review various study chapter 15, 16, 17 and 21 of ‘intermediate accounting’ within it.
2- Conduct a simple information search using the internet.
3- Present your findings in not more than 2,000 words. The word count excludes headings, references, title page, and diagrams.
4- You should use a Microsoft Office Word and Times New Roman Font of 14 points.
5- You should read and follow the instructions below carefully. Each part of the process will carry marks for the assignment.
Criteria for Grade Distribution:
Criteria
Using E-library & Referencing
Structure and Presentation of ideas
Financial Reporting on the Internet: Nike Inc
Financial Reporting on the Internet
PepsiCo is a leading global food and beverage company with a complementary portfolio of enjoyable brands, including Frito-Lay, Gatorade, Pepsi-Cola, Quaker and Tropicana. Through our operations, authorized bottlers, contract manufacturers and other third parties, PepsiCo make, market, distribute and sell a wide variety of convenient and enjoyable beverages, foods and snacks, serving customers and consumers in more than 200 countries and territories. Performance with Purpose is our goal to deliver sustained value by providing a wide range of beverages, foods and snacks, from treats to healthy eats; finding innovative ways to minimize our impact on the environment and lower our costs through energy and water conservation as well as reduce our use of packaging material; providing a safe and inclusive workplace for our employees globally; and respecting, supporting and investing in the local communities in which we operate. PepsiCo was again recognized for its leadership in this area in 2014 by earning a place on the prestigious Dow Jones World Index for the eighth consecutive year and on the North America Index for the ninth consecutive year.
Access the PepsiCo home web page From PepsiCo home page and then “The Company”, click on “FINANCIAL INFORMATION”, followed by “Reports and results”, then select the year 2015 to display and download the “Annual report – 10k” 2014 on Form PDF.
Note: the financial statements of PepsiCo are available at:
http://www.pepsico.com/docs/album/default-document-library/pepsico-2014-annual-report_final.pdf?sfvrsn=0
Instructions Use the annual report and accounts of 2014 to answer the following questions:
1- What are PepsiCo vision, mission and guiding principle? (may need search in the web)
Vision
At PepsiCo, we aim to deliver top-tier financial performance over the long term by integrating sustainability into our business strategy, leaving a positive imprint on society and the environment. We call this Performance with Purpose.
This vision means creating products that our consumers are eager to buy and our employees are proud to sell.
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It starts with what we make— a wide range of foods and beverages from the indulgent to the more nutritious; extends to how we make our products— conserving precious natural resources and fostering environmental responsibility in and beyond our operations; and considers those who make them— striving to support communities where we work and the careers of generations of talented PepsiCo employees.
mission
As one of the largest food and beverage companies in the world, our mission is to provide consumers around the world with delicious, affordable, convenient and complementary foods and beverages from wholesome breakfasts to healthy and fun daytime snacks and beverages to evening treats. We are committed to investing in our people, our company and the communities where we operate to help position the company for long-term, sustainable growth.
Guiding
Guiding Principles
To advance our mission and vision with honesty, fairness and integrity, we are committed to six guiding principles. When conducting business around the world, we must always strive to:
Employees from PepsiCo’s Greater China Region deliver care packages to earthquake victims in China.
Care for our customers, our consumers and the world we live in.
We are driven by the intense, competitive spirit of the marketplace, but we direct this spirit toward solutions that benefit both our company and our constituents. We see our success as inextricably linked to that of our customers, consumers and communities.
Sell only products we can be proud of.
The true test of our standards is our own consumption and endorsement of the products we sell. Without reservation. Our confidence helps ensure the quality of our products, from the moment we purchase ingredients to the moment it reaches the consumer's hand.
Speak with truth and candor.
We tell the whole story, not just what's convenient to our individual goals. In addition to being clear, honest and accurate, we are responsible for ensuring our communications are understood.
Win with diversity and inclusion.
We embrace people with diverse backgrounds, traits and ways of thinking. Our diversity brings new perspectives into the workplace and encourages innovation, as well as the ability to identify new market opportunities.
Balance short-term and long-term.
In every decision, we weigh both short-term and long-term risks and benefits. Maintaining this balance helps sustain our growth and ensures our ideas and solutions are relevant both now and in the future.
Respect others and succeed together.
Our mutual success depends on mutual respect, inside and outside the company. It requires people who are capable of working together as part of a team or informal collaboration. While our company is built on individual excellence, we also recognize the importance and value of teamwork in turning our goals into accomplishments.
[Marks 20]
2- Companies tend to use the consolidation financial statements rather than Separate financials. Identify the advantages of consolidating the financial statements?
The ultimate benefit of consolidated financial statements should be ease of understanding and analysis of a company's financial condition for investors, creditors, vendors and anyone else who needs to know how secure the company is with respect to being able to pay its bills and continue as a profitable enterprise. However, a more sinister benefit of consolidated finances is that they can be manipulated to hide financial problems. It is extremely difficult to ascertain from these statements whether there are hidden problems and exactly where they are in the enterprise. The FASB (Financial Accounting Standards Board) regularly visits this subject to correct definitions and requirements that might serve as loopholes for companies wishing to hide losses and liabilities. The IASB (International Accounting Standards Board) is also working to create definitions and rules that will make evaluation easier and more reliable when examining the financial reports of foreign companies and companies with offshore subsidiaries.
[Marks 6]
3- Demand for the company products may be adversely affected by changes in consumer preferences which may affect significantly demand and could adversely affect our business, financial condition or results of operations. How do the company manage this risk?
Any significant changes in consumer preferences or any inability on our part to anticipate or react to such changes could result in reduced demand for our products and erosion of our competitive and financial position and could adversely affect our business, financial condition or results of operations. Our success depends on: our ability to anticipate and effectively respond to shifts in consumer trends, including increased demand for products that meet the needs of consumers who are concerned with health and wellness, convenience and location of origin or source of the products they consume; our product quality; our ability to extend our portfolio of convenient beverages, foods and snacks in growing markets; our ability to develop or acquire new products that are responsive to certain consumer preferences, including reducing sodium, added sugars and saturated fat; our ability to develop a broader portfolio of product choices and increase non-carbonated beverage offerings and alternatives to traditional carbonated beverage offerings
And comlate
[Marks 8]
4- Consumption of PepsiCo products may change which will affect the demand. What factors may cause the change in the customer preference (mention 7 at least)?
5- In general, changes in product category consumption or consumer demographics could result in reduced demand for our products. Consumer preferences may evolve due to a variety of factors, including: the aging of the general population; consumer concerns or perceptions regarding the nutrition profile of certain of our products, including their caloric content, or perceptions (whether or not valid) regarding the health effects of ingredients or substances present in certain of our products, such as 4-MeI, acrylamide, artificial sweeteners, caffeine, high-fructose corn syrup, saturated fat, sodium, sugar, trans fats or other product ingredients, substances or attributes, including genetically modified ingredients; packaging materials; changes in package or portion size; changes in in-home consumption patterns; changes in social trends that impact travel, vacation or leisure activity patterns; changes in weather patterns or seasonal consumption cycles; negative publicity (whether or not valid) resulting from regulatory action, litigation against us or other companies in our industry or negative or inaccurate posts or comments in the media, including social media, about us, our products or advertising campaigns and marketing programs; consumer perception of social media posts or other information disseminated by us or our employees, agents, customers, suppliers, bottlers, distributors, joint venture partners or other third parties; consumer perception of our employees, agents, customers, suppliers, bottlers, distributors, joint venture partners or other third parties or the business practices of such parties; a downturn in economic conditions; or taxes or other restrictions imposed on our products.Any of these changes may reduce consumers’ willingness to purchase our products. See also “Changes in the legal and regulatory environment could limit our business activities, increase our operating costs, reduce demand for our products or result in litigation.”, “Imposition of new taxes, disagreements with tax authorities or additional tax liabilities could adversely affect our business, financial condition or results of operations.”, “Our business, financial condition or results of operations
6- Write a memo, in no more than 300 words, explaining: (Hint: Explain and support your memo by suitable figures from the annual report.)
a. There are two type of leases in accounting explain them and mention the GAAP criteria to consider the lease as capital “finance” lease explain them in details.
There are two kinds of accounting methods for leases: operating and capital lease. A vast majority are operating leases. An operating lease is treated like renting -- payments are considered operational expensesand the asset being leased stays off the balance sheet. In contrast, a capital lease is more like a loan; the asset is treated as being owned by the lessee so it stays on the balance sheet. The accounting treatment for capital and operating leases is different, and can have a significant impact on taxes owed by the business. A capital lease is called a "finance lease" by the IFAC.
b. Explain the difference between the operating lease and capital lease accounting wise?
Capital Lease
Operating Lease
Lease criteria - Ownership
Ownership of the asset might be transferred to the lessee at the end of the lease term.
Ownership is retained by the lessor during and after the lease term.
Lease criteria - Bargain Purchase Option
The lease contains a bargain purchase option to buy the equipment at less than fair market value.
The lease cannot contain a bargain purchase option.
The lease term equals or exceeds 75% of the asset's estimated useful life
The lease term is less than 75 percent of the estimated economic life of the equipment
Lease criteria - Present Value
The present value of the lease payments equals or exceeds 90% of the total original cost of the equipment.
The present value of lease payments is less than 90 percent of the equipment's fair market value
Transferred to lessee. Lessee pays maintenance, insurance and taxes
Right to use only. Risk and benefits remain with lessor. Lessee pays maintenance costs
Lease is considered as asset (leased asset) and liability (lease payments). Payments are shown in Balance sheet
No risk of ownership. Payments are considered as operating expenses and shown in Profit and Loss statement
Lessee is considered to be the owner of the equipment and therefore claims depreciation expense and interest expense
Lessee is considered to be renting the equipment and therefore the lease payment is considered to be a rental expense
a. How much is the operating lease obligation in total?
7- In the annual report PepsiCo mentioned that they measure certain asset and liabilities using fair value measurement, according to FASB there are three level hierarchy for the fair value measurement technique explain them? Mention example from the balance sheet for asset and liabilities that were measured at fair value for each level if available.
[Marks 9]
8- According to ISAB, Debt investments are accounted either by the amortize cost or by fair value method. To identify the method used there is certain model. Please explain the model and its criteria.
[Marks 4]
9- Write a memo, in no more than 200 words, explaining: (Hint: Explain and support your memo by suitable figures from the PepsiCo annual report.)
a- How do the company first account and assign the goodwill?
b- What are the three categorization for intangible assets and are they amortized or impaired (provide examples)?
c- How much amortization did PepsiCo report from the intangible assets in 2014?
Madison Company has the following transactions:
Question 1: January 1, 2015, issued 40,000 ordinary shares for cash at par value of $1 and 14 per share. [2 marks]
Question 2: issued 1000 ordinary shares of $10 par value, and 1000 preference shares of $10 par value for lump sum of $1,200,000.
Required:
a. Prepare the journal enry for the issuance when the fair value of the ordinary shares is $600 each and the fair value of the preference share is $700 each. [7.5 Marks]
b. Prepare the Journal enry for the issuance when only the fair value of the ordinary is known and its $750. [7.5 Marks]
In your answer, you should explain each point or inquire separately. Use the following headings (below) to make up the different sections of your work:
Cover
The PT3 form (
available on LMS)
Contents
Title and contents page
Financial Reporting on the Internet (Case study1: PepsiCo and case study 2)
References
Recorded according to the Harvard style - Available on LMS
04-21-2016, 03:44 AM
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