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KSA-Kuwait - Bahrain -Oman - Jordon -Lebanon -Egypt-Sudan
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: [email protected]
00966542495275
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(TMA Form)
ED-523
2017/2018
(20 )
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41 50 64
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(.turnitin./ )
: - OO966542495275
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: [email protected]
00966542495275
: [email protected]
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ED531
2017/2018
: ED531
2017/2018
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KSA-Kuwait - Bahrain -Oman - Jordon -Lebanon -Egypt-Sudan
(.turnitin./ )
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00966542495275
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: OO966.5.4.2.4.9.5.2.7.5
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ED-521
2017-2018
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KSA-Kuwait - Bahrain -Oman - Jordon -Lebanon -Egypt-Sudan
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: - OO966542495275
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00966542495275
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00966542495275
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[/SIZE]
Arab Open University
B293: TMA 2ndSemester 2017-2018
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:
Increase the students knowledge about the reality of the accounting as a profession.
Assess students understanding of key learning points within chapter 15, 16, 17 and 21.
Develop the ability to understand and interact with the nature of the financial statements in reality.
Develop students communication skills, such as memo writing, essay writing, analysis and presentation of material.
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 Wordand 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 Content Using E-library &Referencing Structure and Presentation of ideas Total marks
Financial Reporting on the Internet: Nike Inc
Marks 100 (3) (2) 100
The TMA Questions
Financial Reporting on the Internet
(Case study1:Coca-Cola)
The internet is a good place to get information that is useful to you in your study of accounting. For example, you can find information about current events, professional accounting organizations, and specific companies that may support your study.
The Coca-Cola Company is the world's largest beverage company. We own or license and market more than 500 nonalcoholic beverage brands including sparkling beverages and a variety of still beverages such as waters, flavored waters and enhanced waters, juices and juice drinks, ready-to-drink teas and coffees, sports drinks, dairy, and energy drinks. We own and market four of the world's top five nonalcoholic sparkling beverage brands: Coca-Cola, Diet Coke, Fanta and Sprite. Finished beverage products bearing our trademarks, sold in the United States since 1886, are now sold in more than 200 countries.
Access the Coca-Cola Company home web page From Coca-Cola Company home page and then The Company, click on FINANCIAL INFORMATION, followed by Reports and results, then select the year 2016 to display and download the Annual report 10k 2016 on Form PDF.
Note: the financial statements of Coca-Cola Company are available at:
http://otp.investis.com/clients/us/c...44&Index=10000
Instructions Use the annual report and accounts of 2016 to answer the following questions:
1- What is Coca-Cola company vision and mission? (may need search in the web)
[Marks 10]
2- Companies tend to use the consolidation financial statements rather than Separate financials. Identify the advantages of consolidating the financial statements?[Marks 6]
3- 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. [Marks 14]
b. Explain the difference between the operating lease and capital lease accounting wise?[Marks6]
4- In the annual report Coca-Cola company 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]
5- 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 5]
Case study: two
Orange company had the following equity section as of January 1, 2017:
Share capital ordinary, $10 par 100,000 shares $1,000,000
Share premuim ordinary $1,300,000
Retained Earnings $350,000
Total Equity $2,650,000
During 2017, the following transaction occurred:
On March 10, Orange company has repurchase 20,000 treasury shares at a price of $12.
On April 16, Orange company has sold 2,000 shares of the above mentioned treasury shares at a price of $11.
On August 13, Another 3,000 shares of the above mentioned was also resold at price of $15.
On October 20 , another 4,000 treasury shares were sold at a price of $11
Required:
Prepare Journal enrties to record the above mentioned transsaction [20 marks]
Prepare the quity section in the balance sheet at December 31, 2017 [5 marks]
Case study: three
During the year the company has issued additioan shares in the following transactions:
On January 4, 2016 additional 100 ordinary shares were issued with a par value of $1 and market price of 20 [5 Marks]
On February 5, 2016, the Comapany issued 500 ordinary shares of $1 par value, and 500 preference shares of $1 par value when the fair value of the ordinary shares is $19 each and the fair value of the preference share is $17 each.The total sale amount of $16,500 [10 Marks]
On April 2, 2016 the Comapany issued 200 ordinary shares of $1 par value, and 200 preference shares of $1 par value when only the fair value of the ordinary is known and its $21.the total sale amount of $6,000. [10 Marks]
Required:
Prepare the issuance entries for each of the above transactions (show calculation)
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
TMA Financial Reporting on the Internet (Case study1:Coca-Cola case study 2 and case study 3)
References Recorded according to the Harvard style - Available on LMS
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(.turnitin./ )
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: [email protected]
00966542495275
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KSA-Kuwait - Bahrain -Oman - Jordon -Lebanon -Egypt-Sudan
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: OO966.5.4.2.4.9.5.2.7.5
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- Question one (Up to 50% Marks): (1250 words +/- 10 %)
- Explain how the elements of the external environment impact the strategic direction of Shankaboot, and discuss the approach that Shankaboot is currently using to address social issues in order to achieve its goals.
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- Question 2 (Up to 50 % Marks): (1250 words +/- 10 %)
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- Discuss the strategy adopted by Shankaboot to measure its success in Lebanon and factors that account for hankaboots success in Lebanon, and critically explain whether it should expand to other Arab countries and how.
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You are strongly advised to use the AOU e-library to locate additional relevant resources which can support your analysis and argument. This will earn you extra points.
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- Analyze the type of situations discussed in the case; justify your answer based on what you learned in T551 linear programing (Word Count
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2- Assess the validity of applying each of the three ways of thinking (causal, logical, and reductionist) for understanding the problem discussed in the case. (Word Count 500;
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1- According to the passage above and to your own knowledge, reflect on the impact of automation on workforce and HR functions explaining its current and future advantages and drawbacks. (300 words 35 marks)
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KSA-Kuwait - Bahrain -Oman - Jordon -Lebanon -Egypt-Sudan
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: - OO966542495275
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: [email protected]
00966542495275
: [email protected]
: OO966.5.4.2.4.9.5.2.7.5
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00966542495275
[email protected]
( , , , , )
AR111
AR112
Gr100
GR101
GR115
GR131
GR112
:
: ED 111-511
: TMA GR101
: GR100_tma
: ED331 ED433 ED-532
ED241&ED531
ED221, 321, ED-521
:
ED 423&ED 523
ED 513
ED442&ED-442&536.
() ED521, 522
ED534-
(( - - - ))
ED 537
ED533
ed540
.
100% GR100 GR101 GR111 GR131 - GR112 GR115 AR112 -ED_111 -ED_221 -ED_241-531 - ED_331 - ED536 - ED537-ED313-ED521-ED523-ED536- ED537-ED433-ED321- ED511- ED533- ED535 ED534-ED540- sp202-sp235-sp210-sp233-sp305-sp321- ed332-ed121 ED331-SP100 - - AR111
t215a t215b
t324 t175a
t175b b239
t325 t216a
t216b tu170
EL121 EL120 LB160
B203A BE200 B121 B122
B203B B301B BE322 A230B
U214A U214B T306A AA100
T306B T205B E303B B222A
BE210 EA300A EA300B DD309B
B120 B628 B713 T205A
A150 EL118
m105 m106 m129
m130 m131 m132
m133 m256 m299
ms101 t103 t200
m150 mu123 m257
m150 m359 t205
M150a
M150b
T324
T325
M180
T205
M257
M275
t103
M105
T175a
T175b
M256
M359
T471
M129
M131
M132
M130
M253
B120
Be200
Lb160
T205a
T205b
T306a
T306b
mt129
mt132
ms102
tm103
B121
B203a
Be322
B203b
Mu123
B322
BE210
EL120
El121
A230a
A230b
U210a
U210b
El118
El117
AA100a
AA100b
E301a
E301b
E303a
E303b
00966542495275
[email protected]
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KSA-Kuwait - Bahrain -Oman - Jordon -Lebanon -Egypt-Sudan
(.turnitin./ ) 00966542495275
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KSA-Kuwait - Bahrain -Oman - Jordon -Lebanon -Egypt-Sudan
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00966542495275
: [email protected]
: OO966.5.4.2.4.9.5.2.7.5
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: - OO966542495275
: 00966542495275+
: [email protected]
00966542495275
: [email protected]
: OO966.5.4.2.4.9.5.2.7.5
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Arab Open University
Faculty of Business Studies
Business Functions in Context II
B203B Second semester 2017-18
Tutor Marked Assessment
Human Resource Management and competitive advantage
Essay Question (100 marks, 1000 words)
Using the human resource department for recruitment, training, development and retaining employees can give any organization a competitive advantage. Some organizations became very successful in their markets by establishing an employee centered culture.
Discuss how HRM activities enable organizations to become more competitive in their markets. Use an example of a well known organization that had been successful. In your essay make sure to cover the following main points:
Recruitment and selection
Training and development
Reward structure and motivation
Retention
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KSA-Kuwait - Bahrain -Oman - Jordon -Lebanon -Egypt-Sudan
(.turnitin./ )
: - OO966542495275
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: [email protected]
00966542495275
: [email protected]
: OO966.5.4.2.4.9.5.2.7.5
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21-04-2018, 17:16 #49Status
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(.turnitin./ )
: - OO966542495275
: 00966542495275+
: [email protected]
00966542495275
: [email protected]
: OO966.5.4.2.4.9.5.2.7.5
[/SIZE]
BE310
BE310
tma BE310
Arab Open University
BE310: TMA Second Semester 2017-2018
Cut-Off Date: As decided by the Deanship
About TMA:
The TMA covers the cost 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 chapters 1 to 5. This TMA requires you to apply the course concepts. The TMA is intended to:
Assess students understanding of key learning points within chapters 1 to 5.
Increase the students knowledge about the reality of the cost and management accounting as a profession.
Develop students communication skills, such as essay writing, analysis and presentation of material.
Develop the ability to understand and interact with the nature of the managerial accounting tools in reality.
The TMA:
The TMA requires you to:
1- Review various study chapters of Cost Accounting Book and apply some of the concepts within it.
2- Conduct a simple information search using the internet.
3- Present your findings in not more than 1,200 words (900 words for Part A and 300 words for Part B). The word count excludes headings, references, title page, and diagrams.
4- You should use a Microsoft Office Word and Times New Roman Font of 12 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 Content Referencing Structure and Presentation of ideas Total marks
Part A Part B
Cost Accounting at Chicago Chemicals Company Job Costing for XYZ Bicycles
Marks 60 40 (5) (5) 100
BE310
BE310
tma BE310
Part A
Cost Accounting at Chicago Chemicals Company
Chicago Chemicals manufactures variety of chemical products for various industries. Their major customers are various industries that manufacture products using chemical products. Chicago Chemicals has just begun manufacturing and distributing goods across GCC countries.
(a) Decision Making process at Chicago Chemicals Company
The decision-making process being adopted at Chicago Chemicals has been presented as below:
(Source: Nikita Dutta, economicsdiscussion.net, 2018)
(b) Cost & Inventory Information details of Chicago Chemicals Company for the year 2017
The Chicago Chemicals Company has provided cost, inventory and sales details for the year 2017. The details are as below:
Information Beginning of the year 2017 ($) End of the year
2017 ($) Cost for 2017 ($)
Direct Materials purchased 140,000
Inventory Details
Stock of Materials 52,000 24,000
Work in Process 32,000 36,000
Finished Goods 80,000 56,000
Direct Labour cost 308,000
Manufacturing Overheads
Indirect Labour 13,200
Factory Insurance 10,000
Depreciation on Machinery 9,200
Machinery Repairs 6,000
Factory Utilities 6,600
Miscellaneous manufacturing overheads 5,000
Other Information for the year 2017
Sales 800,000
Selling Expenses 30,000
Administrative Expenses OO966542495275 40,000
(c) Product A, B and C of Chicago Chemicals Company
The Company is also providing some cost and sales details about other three products A, B and C
A B C Total
Sales 10,000 15,000 20,000 45,000
Variable Cost 4,000 9,000 10,000 23,000
Fixed Costs
(absorbed using absorption rate) 3,000 3,000 3,000 9,000
Profit 3,000 3,000 7,000 13,000
(d) Estimations about number of units and costs for Product D
The company has estimated the variable cost per unit, fixed costs and the number of units to be produced for the next four years as below:
Year Expected units to be produced (units) Variable cost per unit ($) Total Fixed Costs ($)
2018 150,000 40 600,000
2019 200,000 40 600,000
2020 350,000 40 600,000
2021 500,000 40 600,000
BE310
BE310
tma BE310
BE310
BE310
tma BE310
Required
1. The CEO of Chicago Chemicals wants to re-structure the existing decision-making process; the management accountant is seriously thinking about implementing five step decision making process.
In this context, explain about five step decision making process and explain how this approach can help Campbell to strengthen its key success factors. (15 marks)
(2). Using the Inventory, Cost and Sales details given above in (b) Chicago Chemicals Company,
(i) Construct the schedule of cost of goods manufactured (15 marks)
(ii) Prepare an Income Statement for Chicago Chemicals Company for the year 2017. (10 marks)
(3) Using sales and cost details given above for products A, B and C in (c), Compute the following:
(i) contribution margin ratio (as a percentage) OO966542495275 (5 marks)
(ii) new contribution margin ratio (as a percentage) if the sales mix of products were to be changed to A 20%, B 50% and C - 30%. (10 marks)
(4) Using the information given above for Product D (in d above) ascertain the total Cost for the respective output levels of Product D and the respective cost per unit (5 marks)
OO966542495275 (15 + 15 + 10 + 5 + 10 + 5 = 60 marks)
Part B
Job Costing for XYZ Bicycles
XYZ bicycles manufactures a single product A. It has two cost centers namely molding department and painting department.
Information Assembly Department Painting Department
Total Manufacturing overheads $ 602,000 $ 735,000
Total Machine hours (estimated) 70,000
Total Direct Labour Cost $ 420,000
BE310
BE310
tma BE310
OO966542495275
XYZ bicycles executes a job no. 500 The cost and output details of Job No.500 are given below:
Information Assembly Department Painting Department
Direct Materials $ 470 $ 332
Direct Labour $ 290 $ 680
Number of machine hours used in job no. 500 110 hours
Output (units)
(expected to be received from Job No. 500) 50 units
Overheads allocation to Job No. 500 will be as follows:
(i) Assembly department overheads will be allocated based on machine hours
(ii) Painting Department overheads will be allocated using direct labour costs (as a percentage).
Required
(1) Calculate overhead absorption rate for Assembly Department and Painting Department based on allocation bases given above (10 marks)
(2) Calculate the overheads (in $) to be allocated (applied) for Job No. 500 based on overhead absorption rate calculated above in question no. 1 (10 marks)
(3) Ascertain the total cost of Job No. 500 and the cost per unit (10 marks)
(4) Discuss in brief some of the advantages and disadvantages of Activity Based Costing Method (10 marks)
(10 + 10 + 10 + 10 = 40 marks)
END OF TMA QUESTIONS
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: [email protected]
00966542495275
: [email protected]
: OO966.5.4.2.4.9.5.2.7.5
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TM471
TM471
tma TM471
Supplementary material for
TM471: Telematics-Project
Tutor-Marked Assignment 01 for software Projects
TMA 1- SP
Cut-Off Date: 14April 2018
Total Marks: 100
Contents
Introduction..1
Question 1 (10 marks)2
Question 2 (30 marks)2
Question 3 (10 marks) ...3
Question 4 (15 marks)...3
Question 5 (25 marks)...3
Question 6 (10 marks)..3
Plagiarism Warning:
As per AOU rules and regulations, all students are required to submit their own TMA work and avoid plagiarism. The AOU has implemented sophisticated techniques for plagiarism detection. You must provide all references in case you use and quote another person's work in your TMA. You will be penalized for any act of plagiarism as per the AOU's rules and regulations.
Declaration of No Plagiarism by Student (to be signed and submitted by student with TMA work):
I hereby declare that this submitted TMA work is a result of my own efforts and I have not plagiarized any other person's work. I have provided all references of information that I have used and quoted in my TMA work.
Name of Student:..
Signature:...
Date:
In this assignment, you are required to describe in some details what your project is about as well as address the broad project area discussed in your class. Also, you must explain what the progress you have achieved in doing the project since your last initial draft proposal. Through this TMA, you need to answer the following questions:
TM471 : OO966.5.4.2.4.9.5.2.7.5
TM471 : OO966.5.4.2.4.9.5.2.7.5
tma TM471 : OO966.5.4.2.4.9.5.2.7.5
Question 1: Specific title and aim(s) for the project (10 marks):
(1) Specific title: This should fall within the scope of the broad project topic and clearly identify the students chosen specific topic (3 marks)
(2) A clear statement of your project aims: (5 marks)
(a) Your answer has to be consistent with your work in Question 2 with clarity of purpose (3 marks)
(b) The project must deliver something tangible, and the student should be able to say clearly what that is. For example, development of a software system, production of a database or application of artificial intelligence to data interpretation (2 marks)
(3) Presentation and effective communication in clear English; this includes: (2 marks)
Logical development of ideas (1 mark)
Spelling punctuation and grammar (1 mark)
Question 2:Problem and suggested solution (30 marks):
(1) Problem definition: (8 marks)
It has to be a non-trivial problem that is linked to real need or application (4 marks).
Explanation of project scope. ( 2 marks)
Target customer should be included (2 marks)
(2) Suggested solution: (18 marks)
It has to be realistic in both depth and extent (6 marks)
It should include an initial textual description of the system (6 marks)
It includes initial description of the activities needed to implement the suggested solution. (6 marks)
(3) A clear and logical development of ideas (2 marks)
(4) Grammar, punctuation and spelling (2 marks)
Note: If your description is more than 700 words outside the limits you will lose up to 5 marks
Question 3 (Schedule for the project): The schedule should be well planned, and easy to follow. It should show that the student (10 marks):
(1) Thought ahead and set realistic timescales (2 marks)
(2) Clearly defined the stages, intermediate targets and milestones of the project (6 marks)
(3) Built in some flexibility to allow for things not going to plan (2 marks)
Question 4:The Detailed Requirements Specification: (15 marks)
Functional Requirements All your system functions (10 marks)
Software, Hardware or any other Requirements (5 marks)
Question 5:The Initial Design of the system: (25 marks)
Include initial DFD (Data Flow) or initial flow chart or any other diagram that shows the operation of the system (10 marks)
Include a system model which illustrates the structure and components of the system andhow they are related. (10 marks)
The software or modeling tools you used for the initial design, what they used them for and the limitations (if any) (5 marks)
Question 6:What work do you intend to carry out in the near future: (10 marks)
Identify what work student intend to complete in the near future (4 marks)
Justify why this is a priority (3 marks)
Linking it to (or updating) the schedule(3 marks)
TM471
TM471
tma TM471
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KSA-Kuwait - Bahrain -Oman - Jordon -Lebanon -Egypt-Sudan
(.turnitin./ )
: - OO966542495275
: 00966542495275+
: [email protected]
00966542495275
: [email protected]
: OO966.5.4.2.4.9.5.2.7.5
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