AOU حل جميع الواجبات ومشاريع التخرج لجميع الفروع والتخصصات AOU
حلول مضمونة وغير مكررة لجميع الواجبات
مدرسين خصوصيين – ملخصات هامة مجانية لجميع المواد
خدماتنا لجميع فروع الجامعة ولجميع الأقسام الدراسية
واتس اب 00963957547725

AOU حل جميع الواجبات ومشاريع التخرج لجميع الفروع والتخصصات AOU

AOU حلول مضمونة وغير مكررة لجميع الواجبات ومشاريع التخرج AOU
الرئيسيةالرئيسية  س .و .جس .و .ج  مكتبة الصورمكتبة الصور  بحـثبحـث  الأعضاءالأعضاء  المجموعاتالمجموعات  التسجيلالتسجيل  دخولدخول  
واتس اب-موبايل 00963957547725


شاطر | 

 B326: TMA –2nd Semester 2016-2017

اذهب الى الأسفل 
كاتب الموضوعرسالة

عدد المساهمات : 2429
نقاط : 193874
السٌّمعَة : 4
تاريخ التسجيل : 20/09/2008
العمر : 48
الموقع :

مُساهمةموضوع: B326: TMA –2nd Semester 2016-2017   الإثنين مارس 27, 2017 4:52 pm

Arab Open University
B326: TMA –2nd Semester 2016-2017

About TMA:
The TMA covers the advanced 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 1, 3,4 and 5 beside the supplementary material. This TMA requires you to apply the course concepts. The TMA is intended to:
 Assess students’ understanding of key learning points within chapter 1, 3,4 and 5.
 Increase the students’ knowledge about the reality of the advanced Accounting.
 Develop students’ communication skills, such as memo writing, essay writing, analysis and presentation of material.
 Develop the ability to understand and interact with the nature of the advanced accounting tools in reality.
 Develop basic ICT skills such as using the internet.

The TMA:
This TMA is based around two cases of “business combination” and “intercompany transaction and relevant information”. Marks will be awarded for blending the context of each case and with relevant theory by means of your own interpretation. In addition to this, some research is required.
The TMA requires you to:
1- Review various study sessions beside the supplementary materials.
2- Conduct a simple information search using the internet.
3- Present your findings in not more than 2,000 words ± 10%
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& e-library Structure and Presentation of ideas Total marks
Part A Part B
Marks 65 35 (5) (5) 100

The TMA Questions
PART A: case study (Novartis)
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.

Novartis is a global healthcare company based in Basel, Switzerland, with roots dating back more than 150 years. Novartis provide healthcare solutions that address the evolving needs of patients and societies worldwide. Their portfolio focuses on pharmaceuticals, eye care products and generic medicines. Novartis products are available in more than 180 countries worldwide. Our products reached more than 1 billion people globally in 2014. About 133 000 people of 150 nationalities work at Novartis around the world.
Access the novartis home web page at: . From Walmart’s 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 and accounts” 2015 on Form PDF.
Note: the financial statements are available at:
Instructions Use the annual report and accounts of 2015 to answer the following questions:

1. What is novartis Company mission and vision?
[Marks 8]

2. What is novartis management strategy? And how do they achieve it?
[Marks 8]
3. Write a memo explaining: (Hint: Explain and support your memo by suitable figures from the novartis’s annual report.)
a- What was the composition of identifiable and unidentifiable intangible assets reported by novartis 2015?
b- How do novartis account for their intangible asset and the goodwill?
c- How much impairment did novartis report from the intangible assets and goodwill?

[Marks 12]
4. Define business combination and mention reasons why do companies merge?

[Marks 12]
5. What are the steps that the company has to do in time of merger transaction? And What are the obstacle that may lead to merger failure?
[Marks 10]

6. What are the Exceptions to not to consolidate the financial statement and what are the benefits of consolidating the financial statements?
[Marks 10]
PART B: case study

Using chapter 5 solve the following:

A. Below are the income statement information for 2015 of Orange and its 75% owned subsidiary “Gold”.
Parent Subsidiary
Sales 6,000,000 3,600,000
Cost of goods sold 3,000,000 2,400,000
Gross profit 3,000,000 1,200,000
Operating expense 1,500,000 480,000
Net income 1,500,000 720,000

During 2015, Parent sold to its subsidiary inventory for $ 1,200,000 with a gross profit $300,000. The remaining inventory on the hand of subsidiary is 45%.
• Compute the unrealized profit – ending (5 marks)
• Compute profit for 2015 for the
o Non-controlling interest
o Parent profit

(5 marks 2.5 each)
• Prepare the consolidated income statement for 2015, show the elimination entries. (30 marks : each entry 5 marks and income statement 10 marks)

Use the following headings (below) to make up the different sections of your work:

The PT3 form
Title and contents page
References (Recorded according to the Harvard style - Available on LMS)

حلول جميع الواجبات
موبايل – واتس أب

حلول مضمونة لجميع الواجبات ومشاريع التخرج
حلول الواجبات غير مكررة ونسبة التشابه أقل من 10%
الرجوع الى أعلى الصفحة اذهب الى الأسفل
معاينة صفحة البيانات الشخصي للعضو
B326: TMA –2nd Semester 2016-2017
الرجوع الى أعلى الصفحة 
صفحة 1 من اصل 1
 مواضيع مماثلة
» خطط التحسن ونظم المتابعة لجميع المجالات2016/2017
» تشكيل لجنة لإعداد ملف لاستضافة المغرب لأمم إفريقيا عام 2015 أو 2017

صلاحيات هذا المنتدى:لاتستطيع الرد على المواضيع في هذا المنتدى
AOU حل جميع الواجبات ومشاريع التخرج لجميع الفروع والتخصصات AOU :: واجبات الفصل الثاني 2017-
انتقل الى: