Accounting

Case Study
Refer to Reed Slatkin’s fraud case, the SEC conducted a series of depositions featuring, among others, Reed Slatkin as a witness. Transcripts of two of these are available online:

(Depo 1)

(Depo 2)

In reference the above two depositions, please answer the below questions:

Note: All page numbers refer to Depo 1 except as individually noted.

1. Page 2. Another vital aspect of deposition is subpoena duces tecum, a written order that commands an individual or organization to produce case-related documents, which will often be used as evidence in the deposition or trial and are usually called exhibits. What two exhibits are presented in this deposition?

2. Depo 2, Page 2. Compare the number of exhibits used in Depo 1 to the number used in Depo 2. By the nature of the exhibits listed for Depo 2, why do you think the SEC employed so many more exhibits in the second part of the deposition than the first?

3. Pages 7-9 to 10-13. Quickly read over this discussion. Using the explanation of subpoenas in the chapter, why are the examiners so particular in their questions regarding the subpoenaed documents?

The only explanation found of subpoenas in the chapter:
Subpoenas
A subpoena is a written order in the name of the court, requiring a witness to submit to a deposition, give testimony at trial, or report to an administrative body. A subpoena duces tecum requires the recipient to produce documents pertinent to the case. The court clerk or an attorney as an officer of the court may issue subpoenas. Subpoenas are often the only method of ensuring production of information or documents from witnesses who are not parties to a lawsuit. For example, a subpoena could be used to require a brokerage house to produce records pertaining to the opposing party’s account. Subpoenas are sometimes used to obtain documents to compare them with documents produced by the opposing party. If the witness believes that the defendant has altered a bank statement sent as part of a document request, a copy of the defendant’s bank statement might be subpoenaed from the bank, and documents supporting the transactions may be vouched to the statement to establish the completeness of information.

4. Page 3. According to Mr. Dunbar, what is the purpose of this deposition, or “investigation”?

1. Analyse the management accounting techniques related to a range of
business situations and managerial decision making.
2. Prepare a budget to reflect a given business scenario.
3. Demonstrate the ability to assess the financial and non-financial aspects
of divisional and organisational performance.

Pink Tulips is a firm that serves the UK market and focuses on three important
areas of hospitality: Travel and Tourism; Food Services; Banquet and Events.
The company employs around 4100 people nationally and is committed to
ensuring a reliable supply of its services where and when they are needed. The
service industry is becoming more competitive and development cost are rising.
Cruise ships, airlines, agencies & tour operations including luxuries services
such as luxury brand managements, sales and marketing for international
brands and contract often provides additional work for the travel and tourisms
division of Pink Tulips.
Although the marketing department shows strong demand for the service that
Pink Tulips is providing (in 2019, the actual sales volume is approximately 12%
more than budget), the financial department shows the following information for
the period ending 30th June 2020 (In relation to last periods Accounting Profit).

Budget Actual Difference
(in millions) (in millions) (in millions)
Revenue £ 9.1 £ 9.4 -£ 0.3
Cost of sales 6.6 7.2 -£ 0.6
Gross margin £ 2.5 £ 2.2 +£ 0.3
Fixed expenditure 1.1 1.2 -£ 0.1
Operating profit £ 1.4 £ 1.0 +£ 0.4

Based on the information provided by the Financial Department, the directors
think they should do more to try and improve their profits in the next year and
should expand the business to boost up more revenues and cut cost of sales.
Imaging you are the Budget Analyst (Manager) for the company. You have
recently been invited to attend the company board meeting where the directors
who are experienced businessmen discussed their plans to expand the level of
business activity for the company to include other sectors of the service
industry. The CEO believes that owning different sectors of the hospitality
industry will offer Pink Tulips a chance to rake in more rewards in the long haul
and improve the financial appearance of the company.
The following ideas are put forward at the board meeting and the expansion will
involve one or two of the following:
• Bed & Breakfast
• Campgrounds and Convention Centres
• Restaurant & Bars
• Takeaway and Fast food
• Sports and Gaming
• Nightclubs and bars
Academic Year 2019/20 Page 3 of 5
Required:
The directors have asked you to draft a report to be addressed to the company
board of directors on the proposal and prospects of Pink Tulips that will set out
the following:
A. Discuss the information provided by the Financial Department and
assess the importance of flexible budget and variance analysis for Pink
Tulips to carry on the budget and decisions making process for the
coming year.
B. Prepare an operating budget for the next 12 months that relate to the
company’s expected activities and objectives for 2020-2021.
C. Your report should include an assessment of both the financial and nonfinancial implication of the proposal for expansion and the implication on
the company performance using appropriate management accounting
techniques of your choice.
Notes:
I. Assume that a year consists of 12 months of equal lengths
II. Assume the company plans to starts the expansion on 1 July 2019
III. Ignore taxation
In your report, identify and include reasonable estimate for any items you
include in the operating budget, for example, prices charged, advertising and
promotion used and related cost. You can use various sources (e.g. suppliers’
website) to obtain realistic figures for the items in the operating budget.

Assignment ContentPurpose of Assignment This comprehensive review covers the concepts from the past 6 weeks.Resource Generally Accepted Accounting Principles (GAAP), U.S. Securities and Exchange Committee (SEC)Assignment Steps Reflect and review the last 6 weeks of class material. Develop a maximum 500-word examination of How can you utilize the information from each week in a current or future managerial role?APA format is NOT required. Just answer the question.

Identify and Describe at Least Two Healthcare Related Managerial Issues with Solutions and Policies:Identify least two Healthcare related managerial issues related to your job role.  Provide the proposed solutions and the policies for addressing the healthcare related managerial issues. Exercise sound business and financial management principles in health care settings through process mapping and strategic planning.All assignments must target the content application while using two variables: the job choice and the case assigned by the faultyIt is Monday morning. Your supervising manager just sent you an email saying that a consulting company will be compiling all the knowledge for the “Lessons Learned” session to be held at a later date. Due to this “Lesson Learned” session, you will need to develop 5-6 pages paper addressing the requirements for the report. Make sure to incorporate the appropriate references and citations, while editing the complete document for style and formatting. Utilize appropriate subheadings and transitional statements to develop a cohesive report. The report is due Tuesday by 11:30 PM EST in week 8 of the course. Your report should include: (Note: This report should reflect the information learned throughout the course based on your job role, your collaborative team learning experience, and should be applied based upon the selected course’s case study. One could view this report as a detailed summary of the information learned that addresses each of the items below.) The briefing paper format is explained at https://www.edu.gov.mb.ca/k12/cur/socstud/frame_found_sr2/tns/tn-21.pdf. Make sure to follow the sub-headers and remember to arrange the information appropriately.TIPS:1. Make sure to incorporate the feedback that was received throughout the class.2. Make sure to demonstrate critical thinking skills on the level of application and analysis (See Syllabus3. Follow the format and APA guidelines. Ensure a reference page with all the sources is provided and include APA formatting in-text citations throughout the briefing report. 4. Do not make general or common sense statements. The information presented must be concise and targeting executive level managers. 5. Anyone who reads the Briefing Report should be able to understand how the specific case was analyzed by the managerial team and what issues, solutions etc. were targeted. (Remember! Do not recall the concepts. Apply them to the case from the position of your role.)

Case study: The foundation is inconsequential syndicate started experiencing growth at all business units. It culminated in an increase in profit margin. As a market leader, the company started investing cripplingly in other ventures, therefore, widening its portfolio. Such is a story of a certain thrilling Ghanaian own business. Management thought it wise to employ more labor to beef up the shortfall of their employees. Kofi Antobam was lucky to be employed after several years in search of a white color job. The opportunity had finally come. As part of his job description, he was expected to canvas for customers and possibly deploy all marketing strategies at his disposal to retain the hard-won customers. Coming from a very strong ethical background, and an orphan as well, he gave out all his best to secure the job for good. Growing up as a Christian, with a strong religious background he tried to respectfully lure customers to patronize the company through all ethical means. Antobam was voted for as the senior staff worker for three consecutive years in a row. The reason being that he was the only customer service person who has been meeting its target. Other workers kept wandering and wanted to know from him the strategies to attain that height. The cold breeze started to blow against the company’s fortunes and the business started growing from bad to worse. Crunch meeting was held and the final decision from management was that some of the workers should be laid off and other departments should be closed down. Customer service was first to be hit. Over 35 customer service personnel were affected and Kofi Antobam has not left out very sad news but a blessing in disguise. Toughness mentality is the only ingredient needed to start this kind of business that Antobam had in excess. He pulled resources together to start his micro finance scheme. He already had a pool of customers and they were ready to transact business with him. He started with no funds but a year later he was having a profit of 5000 Ghana Cedis and plough back into the business and started issuing out loans and that was his breakthrough from grass to grace. Your answer should be based on the case study. Question 1In your opinion do you think Antobam is an entrepreneur or not. Justify your submission with an underlined concept. (100 words) 15 marks. Question 2What could be the possible options available to Antobam if he decides to own a business?

Company: NetFlix Ratio you will use: Current ratio, Debt Equity ratio, Return on Equity 3 Pages at least with excel ratio calculations and financial attachments.  No Plagiarism. due in 36 hours Financial Statement &  Ratio Assignment Obtain a copy of the financial statements for a publicly-traded company.    Select three of the ratios presented in class or from Financial   Statement Analysis and show the calculations for your selected company. CALCULATE   FOR AT LEAST THE LAST TWO YEARS. ONE   OF THE    YEARS   MUST BE DURING THE YEAR ENDED IN 2019. Remember, ratios are most relevant when compared to a companies’ own historical,   industry or competitors trends. For the above calculations, what story do they tell? Provide an explanation for each of the three ratios presented. The assignment will be at least three pages, not more than four pages.     

For this assignment, research the Internet or Strayer databases for information related to improper assumptions concerning accounting information systems.Write a five to seven (5-7) page paper in which you:Based on your research, assess how corporate leaders may make improper assumptions related to accounting information systems and the related information. Indicate the most negative potential impacts on business operations related to these assumptions. Provide support for your rationale.Suggest three to four (3-4) ways in which organizational performance may be improved when information is properly managed within a business system. Provide support for your rationale.Evaluate the level of system security (i.e., high, medium, low) needed to ensure information integrity within automated business systems. Provide support for your evaluation.Use at least three (3) quality resources in this assignment. Note: Wikipedia and similar Websites do not qualify as quality resources.Your assignment must follow these formatting requirements:Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions.Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length.

Assignment DetailsYour employer has been going through many challenges in the past 18 months due to the recent financial crises. There have been major challenges throughout the company, including high turnover, software applications being used are outdated, stress is increasing for those employees who have stayed, and morale is at the lowest point ever for the company. The remaining executives are planning to do a reorganization of the jobs and responsibilities throughout the company. However, each time the executives want to implement a change, another batch of employees resigns. You have been asked by your supervisor to prepare an analysis of what the executive leaders must do. Present your findings as a 4–5-page report in a Word document formatted in APA style. At a minimum, your paper must include the following:Apply the best organizational development process skills the executives should use. Apply the change strategies within the short term and long term. Evaluate and present the impacts of the resources. Submitting your assignment in APA format means, at a minimum, you will need the following:Title page: Remember the running head and title in all capital letters. Abstract: This is a summary of your paper, not an introduction. Begin writing in third-person voice. Body: The body of your paper begins on the page following the title page and abstract page, and it must be double-spaced between paragraphs. The typeface should be 12-pt. Times Roman or 12-pt. Courier in regular black type. Do not use color, bold type, or italics except as required for APA level headings and references. The deliverable length of the body of your paper for this assignment is 3–4 pages. In-text academic citations to support your decisions and analysis are required. A variety of academic sources is encouraged. Reference page: References that align with your in-text academic sources are listed on the final page of your paper. The references must be in APA format using appropriate spacing, hang indention, italics, and upper- and lower-case usage as appropriate for the type of resource used. Remember, the reference page is not a bibliography, but it is a further listing of the abbreviated in-text citations used in the paper. Every referenced item must have a corresponding in-text citation. Individual Project RubricGrading Criteria PercentageDeliverable requirements addressed; understanding of material and writer’s message and intent are clear.40% Calculation methods, where required, are contextually appropriate, fully explained, and presented in a manner that is easy to understand.10% External research incorporated in the paper, if any, supports the writer’s position properly acknowledged and cited; direct quotations may not exceed 10% of the word count of the body of the assignment deliverable (excluded title page, abstract or table of contents if used, tables, exhibits, appendices, and reference page(s).) Inclusion of plagiarized content will not be tolerated and may result in adverse academic consequences.5%Critical thinking: Position is well-justified; logical flow; examples provided where appropriate.20%Structure: Includes introduction and conclusion; proper paragraph format; reads as a polished academic paper or professional presentation, as appropriate for the required assignment deliverable.10%Mechanical: No spelling, grammatical, or punctuation errors.10%APA: Deliverable is cited properly according to the APA Publication Manual (6th ed.).5%Please submit your assignment.For assistance with your assignment, please use your text, Web resources, and all course materials.If you are planning to repurpose an assignment or submit one you have used before, please let your instructor know. If an instructor is not made aware of work being repurposed or reused, he or she will treat the assignment as a plagiarized task and reserves the right to post an F grade and submit a task for review to administration until proof of originality is provided. Click here for more information.The following are some tips if you have problems submitting your assignment:  Resave in the proper format per the Assignment Detail instructions, and resubmit.  Submit with a different Web browser.  Submit from a different computer.  Call Technical Support at 877-221-5800, Menu Option 2. They are open 24/7.  If you are still having difficulties after trying steps 1 to 4, please contact your course instructor.Make sure you submit this assignment by the listed due date. Late deductions will apply for this assignment as follows:  Assignments submitted within 7 calendar days after the stated due date: 10% penalty of total assignment points.  Assignments submitted 8 to 14 calendar days after the stated due date: 20% penalty of total assignment points.  Assignments submitted 15 to 21 calendar days after the stated due date: 30% penalty of total assignment points.  Assignments submitted 22 to 28 calendar days after the stated due date: 40% penalty of total assignment points.  No assignments, including late assignments, will be accepted after the end of the course unless an approved Incomplete has been granted.FACULTY Rachelle Disbennett-LeeLooking for tutoring?Free, online, 24/7 tutoring on a variety of subjects. Go to Smarthinking >>

Theft Conversion Investigation, Inquiry Investigation, and Fraud ReportsIn this module, we focus on the concept of conversion, which is the actual monetizing of the fraudulent activity of the perpetrator. Please read the following scenario:Your boss has presented you with a fraud case which occurred at a manufacturing plant of a major auto supplier. In this case, circumstantial evidence has been collected that indicates the plant manager has been incorrectly booking revenues and costs to increase the performance level of the plant, and thus increase the bonus payout for himself and the remainder of the plant leadership team.You have been asked to employ the net worth method to provide evidence to support these claims. Available information includes the financial statements of the facility for the past five years and access to base activity information (invoices, etc.) to support the financial statements. Note: this information is not provided, you will develop your plan based on knowing the information is available.How      would you go about this investigation and why?What      key information would you request to support the analysis and why?What      specific steps would you take to identify the fraud and why? Integrate the     specific Internet search tips in your answer Chapters 9 & 10 in Fraud Examination’Bryan, D., & Quirin, J. J. (2018). The obvious fraud revisited: The admission-seeking interview. Journal of Business Case Studies (Online), 14(4), 69-96.Cavico, F. J., & Mujtaba, B. G. (2017). Wells Fargo’s fake accounts scandal and its legal and ethical implications for management. S.A.M. Advanced Management Journal, 82(2), 4-19.Albrecht, W. S., Albrecht, C. O., Albrecht, C. C., & Zimbelman, M. F. (2019). Fraud examination (6th ed.). Boston, MA: Cengage Learning.

Write a 4-6 page paper in which you discuss the value of ratio analysis in decision making for health care organizations. Complete the following in your paper: Discuss the meaning of ratio analysis in healthcare.Pick only one (1) ratio from EACH major group from the financial statements. (e.g. Current ratio, ROE, Debt to equity, ALOS)Major Groups: liquidity ratios (Current ratio, Days Cash-on-Hand, Quick Ratio)Profitability ratios (ROE, ROA, Total Margin, Operating Margin)Leverage/Capital Structure Ratios (Debt ratio, Equity ratio, Debt to Equity Ratio)Nonfinancial Ratios (Occupancy rate, payer mix, ALOS, Expense per discharge, FTE per bed, HMO penetration)For each ratio you picked, answer the following questions on that ratio: What is the meaning of each ratio?Evaluate the meaning of the ratio related to the financial health of the health care organization. Show the calculations.Explain the factors that affect the results related to the financial health of the organization.Format your paper consistent with APA guidelinesProvide a minimum of two (2) cited sources in your paper. Properly cite in APA format.This is due tomorrow by 3pm EST.