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The Association of Certified Fraud Examiners offers one-and two-day seminars to its members throughout the year; members find out about the seminars via the association's web site or a catalog mailed on a quarterly basis. Each seminar must have at least ten registrants, but can have no more than thirty registrants. The ACFE maintains registrant records independently of each seminar since a registrant may be involved in multiple seminars over time. Association staff process seminar registrations, which may come in through the mail, over the phone or via the web site. Payment must be made in advance in one or more installments; the association does not refund registration fees for "no-shows". Each seminar has a single speaker who is paid a fixed fee regardless of the number of attendees: the speaker's fee is paid at the end of the semnar. A speaker may present the same seminar multiple times during the year, but each speaker is focused on a single seminar topic. At the end of each seminar, attendees receive a signed certificate of completion after they repond to a short quiz based on the seminar's content.Create a REA model for the registration and collection process.
In the past year, TVG had revenues of $3 million, cost of goods sold of $2.5 million, and depreciation expense of $200,000. What is the firm's times interest earned ratio?
Fixed expenses consist of $300,000 of common costs allocated to the three products based on relative sales, and additional fixed expenses of $30,000 (Tingler), $80,000 (Shocker), and $35,000 (Stunner). The common costs will be incurred regardless of ..
the auditor is most likely to seek information from the plant manager with respect to thea adequacy of the
several years ago penston company purchased 90 percent of the outstanding shares of swansan corporation. penston made
acitelli corporation which applies manufacturing overhead on the basis of machine-hours has provided the following data
BC Company estimates the following data for the coming month: total variable costs $60,000.00, income tax rate 30%, contribution margin percentage 60%. Find the estimated total sales for the coming month.
Paul and Judy Vance's 2013 federal income tax return
Journalize the following selected transactions completed during the current fiscal year:
during 2013 the jkl restaurant had sales revenues and food costs of 830000 and 620000 respectively. during 2014 jkl
At the beginning of 2009, Todd sold the shares for $62,000. Provide the details of both income and gift tax effects for these events.
Kim Co. reported bonds payable of $35,000 at December 31, 2010 and $32,000 at December 31,2011. During 2011, Kim issued $20,000 of bonds payable in exchange for equipment.
meyers corp. has annual revenues of 450000 an average contribution margin ratio of 35 and fixed expenses of 175000. if
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