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Sheledia Bailey
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Decks in this class (144)
Corporate Rights, Responsibilities, and Authority
Under sox 202 what are the requir...,
Describe the three levels of the ...,
List prohibitions observed by cor...
6
cards
Types and Principles of Accounting Controls
Define preventive controls,
Define application controls,
Define general controls
8
cards
Introduction to COSO and the COSO Cube
Define information and communicat...,
Define risk assessment according ...,
Define control activities accordi...
5
cards
17 Principles of Internal Control
Define risk assessment precision,
Define accountability in the cont...,
Define competence in the context ...
6
cards
The COSO ERM Model
Define risk response according to...,
Define event identification accor...,
Define compliance objectives acco...
7
cards
Risk Management Policies and Procedures
What is meant by the tone at the top,
According to coso what four criti...,
Define cross enterprise risk
5
cards
Internal Control Monitoring Purpose and Terminology
Define evaluator,
Define verifiable or verifiability,
Define persuasiveness of informat...
18
cards
Process of Monitoring Internal Control
List the four activities that com...,
Name the three activities that co...,
Define an internal control defici...
6
cards
Introduction to International Professional Practices Framework
What are attribute standards,
List the three elements that cons...,
Define implementation standards
9
cards
Attribute Standards
Define proficiency and the due pr...,
Define purpose authority and resp...,
Define independence and objectivi...
5
cards
Performance Standards
Define communicating results stan...,
Define performing the engagement ...,
Define the resolution of senior m...
8
cards
Introduction to Economic Concepts
Identify the x and y axis of a graph,
What is the meaning of a graphed ...,
Identify the major divisions of t...
15
cards
Introduction and Free-Market Model
In an economic context what makes...,
What determines price,
List the characteristics of a fre...
5
cards
Demand
Describe the income effect as it ...,
Define demand,
What are the factors that change ...
7
cards
Supply
Describe the principle of increas...,
Define an individual supply schedule,
What are the variables that chang...
7
cards
Market Equilibrium
What causes a market surplus,
Define market equilibrium price,
How can government directly influ...
6
cards
Elasticity
What does demand is elastic mean,
Identify four measures of elasticity,
Define elasticity of supply
5
cards
Consumer Demand and Utility Theory
Define marginal utility,
Define the law of diminishing mar...,
Define utility as used in economics
5
cards
Inputs and the Cost of Production
Describe economies of scale also ...,
Identify and describe the time pe...,
What are the three major kinds ty...
8
cards
Introduction to Market Structure
What are the four market structur...
1
cards
Perfect Competition
Describe the point of short run p...,
How are long run profits determin...,
List the characteristics of perfe...
5
cards
Perfect Monopoly
What is the shape of the demand c...,
Describe the point of short run p...,
In the long run how may a monopol...
5
cards
Monopolistic Competition
Under monopolistic competition wh...,
What is the shape of the demand c...,
How are long run profits determin...
5
cards
Oligopoly
Describe the point of short run p...,
How are long run profits determin...,
List the characteristics of an ol...
5
cards
Summary of Market Structure
Describe the nature of the market...,
Describe the least likely market ...,
In which form of market structure...
5
cards
Introduction to Macroeconomics
Identify the five major sectors o...,
In a macroeconomic free market fl...,
In a macroeconomic free market fl...
3
cards
Gross Measures - Economic Activity
Identify important gross measures...,
Define national income ni,
Define net national product nnp
8
cards
Gross Measures - Employment/Unemployment
Define official full employment,
Define frictional unemployment,
Identify characteristics that exc...
6
cards
Aggregate Deman
Define aggregate demand,
Define average propensity to cons...,
What is the effect of interest ra...
10
cards
Aggregate Supply
What factors will cause a change ...,
Define aggregate supply,
What is the slope of a convention...
5
cards
Aggregate (Economy) Equilibrium
What is the effect on aggregate e...,
What determines aggregate equilib...,
What factors determine the effect...
5
cards
Business Cycles
Define lagging indicators of busi...,
Give examples of lagging indicato...,
Give examples of leading indicato...
6
cards
Price Levels and Inflation/Deflation
What are the consequences of infl...,
Define price indexes or indices,
What causes supply induced or cos...
6
cards
Money, Banking, and Monetary Policy
Identify the major components of ...,
Define monetary policy,
Identify and define the various m...
5
cards
Introduction and Reasons for International Activity
What are the four broad national ...,
Define absolute advantage,
Define comparative advantage
5
cards
Issues at National Level
What is a countrys balance of pay...,
What are some of the socio politi...,
Distinguish the difference betwee...
5
cards
Role of Exchange Rate
Define indirect currency exchange...,
Define currency exchange rate,
Define direct currency exchange rate
3
cards
Currency Exchange Rate Issue
Define currency exchange rate risk,
Distinguish between a foreign cur...,
Define foreign currency risk hedging
8
cards
Transfer Price Issue
What significant outcomes does th...,
In addition to minimizing total i...,
For us income tax purposes in set...
5
cards
Introduction to Globalization
Identify the primary purposes of ...,
Describe the primary objective of...,
Describe the primary objective of...
3
cards
Globalization of Trade
Identify special costs associated...,
Identify factors that have facili...,
Describe changes in us internatio...
3
cards
Globalization of Production
Identify and describe the two maj...,
Identify risk encountered when en...
2
cards
Globalization of Capital Markets
Describe the eurodollar market eu...,
Identify the potential benefits o...
2
cards
Globalization and Power Shifts
Briefly describe the shifts in th...,
Briefly describe the shifts in th...
2
cards
Becoming Global
Identify the advantages and disad...,
Identify the primary way an entit...,
Define a greenfield venture
3
cards
Introduction to Business Strategy and Market Analysis
Identify the major steps in a str...,
Define an entitys values and the ...,
Define strategic planning
3
cards
Macro-Environmental Analysis
Identify the kinds of social fact...,
Identify the kinds of factors tha...,
Identify the kinds of technology ...
5
cards
Industry Analysis
Identify the five forces describe...,
Identify factors that would help ...,
Define an industry for purposes o...
7
cards
Entiy/Environment Relationship Analysis
Identify factors that might const...,
Identify factors that might const...,
Identify factors that might const...
4
cards
Generic Strategies
Identify the three generic strate...,
Define a cost leadership strategy,
Define a differentiation strategy
4
cards
Summary and Extensions
What are the major characteristic...,
Define external environmental sca...,
What are appropriate components a...
3
cards
Introduction to Financial Management
Identify some of the responsibili...,
What is the ultimate objective of...
2
cards
Cost Concepts
Define unexpired cost,
Define weighted average cost of c...,
How is a firms cost of capital de...
9
cards
Time Value of Money Tools
Define the present value of an or...,
Define present value of 1,
Distinguish between an ordinary a...
6
cards
Interest Rate Concepts and Calculations
Define annual percentage rate apr,
Define a variable interest rate,
Define effective interest rate
9
cards
Introduction to Financial Valuation
Identify ways in which profession...,
Identify and briefly describe the...,
Identify and briefly describe the...
5
cards
Valuation Techniques - General
Briefly describe the nature of le...,
Briefly describe the nature of le...,
Briefly describe the nature of le...
3
cards
Valuation Techniques - CAPM
Give the capital asset pricing mo...,
Define describe the capital asset...,
Identify and describe the three 3...
5
cards
Valuation Techniques - Option Pricing
What are some major advantages of...,
Briefly describe the methodology ...,
What are some major limitations o...
4
cards
Valuation Techniques - Business Entity
Identify the three basic approach...,
Describe the market approach to v...,
Describe the income approach to v...
4
cards
Introduction to Forecasts and Trends
Identify and describe three class...,
Identify and describe the two maj...,
Identify and describe the two maj...
3
cards
Quantitative Methods
Identify the major forms of time ...,
Identify the major forms of causa...,
Identify and briefly describe the...
4
cards
Introduction and Project Risk
Describe the relationship between...,
Define capital budgeting,
Describe the risk reward relation...
7
cards
Introduction and the Payback Period Approach
Identify the disadvantages of the...,
Describe the payback period appro...,
Under what circumstances would th...
6
cards
Discounted Payback Period Approach
Identify the advantages of the di...,
Identify the disadvantages of the...,
Describe the discounted payback p...
4
cards
Accounting Rate of Return Approach
What are the advantages of the ac...,
What are the disadvantages of the...,
What alternative investment bases...
5
cards
Net Present Value Approach
Identify the disadvantages of the...,
Using the net present value appro...,
Identify the advantages of the ne...
5
cards
Internal Rate of Return Approach
Under what conditions is the inte...,
Identify the disadvantages of the...,
Describe the internal rate of ret...
5
cards
Profitability Index and Ranking
Describe the profitability index ...,
When using the profitability inde...,
Will the profitability index and ...
3
cards
Capital Project Ranking Decisions
In what circumstance might the us...,
Describe the concept of capital r...,
In ranking economically feasible ...
5
cards
Introduction and Financial/Capital Structure
Describe the components of a firm...,
What are financing options,
Describe the components of a firm...
4
cards
Introduction to Short-Term Financing
Identify at least five forms of s...,
Describe the concept of short ter...
2
cards
Payables
What is the meaning of cash disco...,
Why are cash discounts offered on...,
List the disadvantages of using s...
8
cards
Stand-by-Credit and Commercial Paper
Define a revolving credit agreement,
Define commercial paper,
Identify the disadvantages of sta...
7
cards
Receivables and Inventory
Define pledging of accounts recei...,
Distinguish between factoring acc...,
Define factoring of accounts rece...
7
cards
Introduction to Long-Term Financing
Identify major forms of long term...,
Describe the concept of long term...
2
cards
Long-Term Notes and Financial Leases
Identify the disadvantages of lea...,
Define long term financing,
Identify the advantages of leasin...
7
cards
Bonds
Define market rate risk,
Describe the yield to maturity fo...,
Define bond maturity
7
cards
Preferred Stock
Distinguish between convertible p...,
Define preferred stock,
How is the currently expected rat...
8
cards
Common Stock
Describe the limited liability of...,
How is the theoretical value dete...,
Identify the advantages of using ...
5
cards
Cost of Capital and Financing Strategies
Define business risk,
Generally how do the costs compar...,
Define the hedging principle of f...
6
cards
Introduction to Working Capital Management
What is the objective of working ...,
Define current assets,
Give examples of over investing i...
5
cards
Capital Management
Describe a payment through draft,
Describe the use of preauthorized...,
Describe the operation of a lock ...
7
cards
Short-Term Securities Management
What are united states treasury b...,
Define bankers acceptance,
Define commercial paper
6
cards
Accounts Receivable Management
Identify the general credit relat...,
Identify two major approaches to ...,
Describe an aging of accounts rec...
5
cards
Inventory Management
Identify some measures averages a...,
Identify the benefits of a just i...,
Describe the reorder point
8
cards
Current Liabilities Management
Under what circumstances is the u...,
Describe the characteristics of s...,
What is the impact of being requi...
4
cards
Introduction to Ratio Analysis
When a ratio requires using a bal...,
Describe the benefits provided by...,
Define ratio analysis for financi...
3
cards
Liquidity Measures
What does the acid test ratio als...,
What does the working capital rat...,
Define liquidite measures
6
cards
Operational Activity Measures
What does the number of days supp...,
What does the operating cycle len...,
What does the inventory turnover ...
6
cards
Profitability Measures
Describe the common stock dividen...,
Describe profitability measures,
What does the net profit margin o...
9
cards
Equity/Investment Leverage Measures
What does the book value per comm...,
What does the debt to equity rati...,
What does the debt ratio measure ...
5
cards
Risk Concepts - Summary
Describe default risk,
Describe inflation risk also call...,
Describe nondiversifiable risk al...
9
cards
Risks and Controls in Computer-Based Accounting Information Systems
Do automated systems increase or ...,
List six risks that are greater i...,
How does segregation of duties di...
4
cards
The COBIT Model and ITGovernance and Management
According to the cobit model what...,
According to the cobit model what...,
Describe the control objectives f...
5
cards
Enterprise-Wide and Cloud-Based Systems
What is an online analytical proc...,
What are enterprise resource plan...,
Define scalability
8
cards
Organizational Continuity Planning and Disaster Recovery
Define warm site,
Define hot site,
What is drp
6
cards
IT Functions and Controls Related to People
List the three main functional ar...,
Describe the responsibilities of ...,
Which department is responsible f...
6
cards
System Development and Implementation
Describe the pilot implementation...,
Describe the maintenance step of ...,
Describe the cold turkey also cal...
15
cards
Program Library, Documentation, and Record Management
What is program documentation,
List six reasons why organization...,
Define source program library man...
7
cards
Input and Origination Controls
What purpose do check digit tests...,
Define default values,
How do preprinted forms and prefo...
10
cards
Processing, File, and Output Controls
What purpose do run to run contro...,
What is boundary protection in an...,
What is an electronic audit trail
9
cards
Introduction to E-Business and E-Commerce
E commerce depends on trust in tw...,
Define business to buisness b2b e...,
Identify three risks of not imple...
7
cards
E-Commerce Applications
Define supply chain management scm,
Define electronic data interchang...,
Define electronic wallets
6
cards
System Types by Activity
What is the purpose of executive ...,
What are decision support systems...,
What are data driven decision sup...
8
cards
System Types by Data Structure
Define expert system knowledge ba...,
Define drill down,
Describe a flat file system
7
cards
Mobile Device, End-User, and Small Business Computing
Define view only access,
Identify five risks of user devel...,
Define malicious app
6
cards
Data Structures, Software and Databases
Define field,
Define file,
Define operating system
9
cards
Information Systems Hardware
What are flash drives also known ...,
What constitutes computer hardware,
What are magnetic disks
10
cards
Transaction Processing
Define online real time olrt proc...,
Define batch processing,
What are subsidiary ledgers sub l...
8
cards
Multi-Location System Structure
What are distributed database sys...,
What are centralized systems
2
cards
Computer Networks and Data Communication
What is a client on a computer ne...,
What is a local area network lan,
Define file server
10
cards
The Internet - Structure and Protocols
Define internet,
Describe intranets,
Describe extranets
10
cards
Backup and Restoration
Describe the rollback and recover...,
Describe the checkpoint and resta...,
Define storage area networks sans
6
cards
Logical Access Controls
Define biometric controls,
Why are one time passwords used b...,
Why does multi factor authenticat...
9
cards
Physical Access Controls
Define external labels,
What purpose does setting file at...,
Define internal labels header and...
8
cards
Encryption and Secure Exchanges
Define ciphertext,
Describe the use of secure electr...,
Define encryption
9
cards
Computer Crime, Attack Methods, and Cyber-Incident Response
Define trojan horse,
Define packet sniffers,
Define worm
11
cards
Manufacturing Costs
Variability is defined in terms o...,
How do average fixed cost and ave...,
How do average fixed cost and ave...
8
cards
Spoilage, Cost, and Inventory Flow
Define normal spoilage,
Define abnormal spoilage,
Describe the accounting treatment...
5
cards
Cost Behavior Patterns
Define relevant range,
What is the difference between mi...
2
cards
Activity-Based Costing and Process Management
When can activity based costing b...,
What does process management do t...,
What is usually the main reason f...
7
cards
Absorption and Direct Costing
How is absorption costing ac fund...,
When does absorption costing inco...,
How does absorption costing ac v ...
3
cards
Absorption and Direct Costing Effects
When does absorption costing inco...,
How is the contribution margin ca...,
Which costing method is required ...
5
cards
Job Costing and Overhead Allocation
Describe how job order costing is...,
Name the three types or versions ...,
When is the predetermined overhea...
14
cards
Process Costing
Describe the difference between p...,
What are the three major steps in...,
What kind of process costing prob...
7
cards
Joint and By-Product Costing
Describe the relative sales value...,
Define joint products,
What is the accounting treatment ...
6
cards
Budgeting
Define participative budget,
Define strategic budgeting,
Define rolling budget
7
cards
Forecasting Techniques
What purpose does probability ana...,
Define joint probability,
What does the correlation coeffic...
6
cards
Cost-Volume-Profit Analysis Calculations
Describe the break even formula i...,
List the basic formula for break ...,
How does the denominator differ w...
5
cards
Cost-Volume-Profit Analysis Issues and Graphics
What is the intersection of total...,
What are the major assumptions of...,
How de we calculate sales in unit...
4
cards
Sales and Direct Cost Variance Analysis
Define standard quantity,
Describe the accounting treatment...,
Are standards based solely on his...
5
cards
Overhead Variance Analysis
Define the variable overhead spen...,
Define budget variance,
Define overhead efficiency variance
4
cards
Relevant Costs 1
Define sunk costs,
When deciding whether to process ...,
Define irrelevant costs
4
cards
Relevant Costs 2
What items should be considered r...,
What items should be considered r...,
What items should be considered r...
3
cards
Transfer Pricing
What is usually the most importan...,
What is the general transfer pric...,
Define negotiated price
8
cards
Quality and Inventory Management
How is quality idd to jit,
What is commonly considered the b...,
Define pull inventory models
6
cards
Balanced Scorecard and Benchmarking
List five pitfalls that should be...,
List four features of a good bala...,
List three important points and f...
6
cards
Strategic Management
Define cost leadership strategy,
Define market segmentation,
What does the acronym swot stand for
7
cards
Competitive Analysis
List the formula for residual inc...,
Define price elasticity of demand,
Describe the prevalent value base...
6
cards
Ratio Analysis
What purpose do asset utilization...,
What purpose do market ratios serve,
What purpose do liquidity metrics...
6
cards
Risk Management
Differentiate between strategic o...,
How is market risk best controlled,
How is operational risk best cont...
4
cards
Performance Management
Define six sigma,
List the characteristics of lean ...,
Describe the lean manufacturing p...
6
cards
Project Management
How is the projected completion t...,
Define the critical path,
Define project management
7
cards
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Business Environment and Concepts
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