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Michael Wojtas
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Decks in this class (62)
COSO
What is coso,
Why do we have internal control t...,
Four types of reporting
12
cards
International Professional Practices
What is the iia,
What is the ippf and what two bro...,
What 4 elements does mandatory gu...
7
cards
Economic Concepts
What is economics,
Microeconomics,
Macroeconomics
4
cards
Microeconomics
How is price elasticity of demand...,
Utility theory,
Total utility tu
10
cards
Market Structure
Most important aspect of market,
4 assumptions as to market structure,
Short run perfect competition whe...
8
cards
Macroeconomics
Free market flow model,
Free market flow model,
What are leakages
44
cards
Aggregate Demand - Macro
Aggregate demand definition,
Consumption spending,
Marginal propensity to consume mpc
6
cards
Aggregate Supply - Macro
Aggregate supply definition,
Classical aggregate supply curve,
Keynesian
5
cards
Macro - Business Cycles
Business cycles,
Business cycle and indicators
2
cards
International Economics
International economics,
Absolute and comparative advantage,
Principle of comparative advantage
6
cards
Entity Level - Currency Exchange Risk
Currency exchange risk,
Foreign currency hedging,
Transfer price
5
cards
Globalization
Globalization,
Bretton woods agreement 1944,
Reductions in trade barriers gatt...
9
cards
Business Start and Market Analysis
Strategic planning,
Steps in strategic planning,
Macro environmental analysis
9
cards
Financial Management
0
cards
Finance - Cost Concepts
Cost vs expense,
Sunk cost,
Opportunity cost
7
cards
Finance - Time Value of Money
Rando question
1
cards
Finance - Interest Rate Concepts
Key concept of interest risk,
Types of interest rates,
Market interest rate definition
11
cards
Financial Valuation
Valuation definitions financial v...,
Input characteristics framework f...,
Valuation approaches
16
cards
Forecasts and Trends
0
cards
Capital Budgeting Into & Project Risk
Project ranking decisions,
Ppa,
Dpp discounted payback period app...
12
cards
Evaluation and Techniques - Payback period approach
Payback period ppa,
Specific considerations
2
cards
Evaluation and techniques - Discounted payback period approach
Discounted payback period approach
1
cards
Evaluation and Techniques - Accounting Rate of Return
Accounting rate of return,
Special considerations,
Advantages and disadvantages
3
cards
Evaluation and Technique - Net Present Value Approach
Net present value,
Specific considerations
2
cards
Evaluation and Technique - Internal Rate of Return
Internal rate of return,
Calculation of irr,
Irr vs npv
3
cards
Evaluation and Technique - Profitability Index
Profitability index
1
cards
Financing - Short-term (Working Capital)
Short term,
Stand by credit,
Advantages of standby credit
8
cards
Long-term Financing
Long term financing,
Long term notes,
Lt covenants
16
cards
Working Capital Management
Working capital,
Cash management,
Cash budgets
14
cards
Working Capital - Short-Term Securities
Temporary excess cash invest,
Considerations short term investm...,
Investment opportunities in money...
4
cards
Working Capital - A/R
A r management
1
cards
Working Capital - Inventory Management
Inventory management,
Traditional materials requirement...,
Jit
5
cards
Working Capital - Current Liabilities
Current liabilites
1
cards
IT Governance and Management - RISKS AND CONTROLS IN COMP BASED ACCOUNTING
Risks in comp based systems,
Risk in manual vs computer 1,
Risk in manual vs computer 2
6
cards
IT Governance and Management - COBIT
Cobit framework,
Cobit framework 3 components
2
cards
IT Governance and Management - Enterprise-Wide and Cloud-Based Systems
Enterprise architecture,
Enterprise wide or erp systems,
Goal of erp systems
9
cards
IT Governance and Management - Organizational Continuity Planning and Disaster Recovery
Business continuity planning,
6 step model,
Drp disaster recover plans
4
cards
IT Governance and Management - IT Functions and Controls Related to People
Organizational structure of it,
Segregation of functions,
Applications development
6
cards
IT Development and Implementation
System development and implementa...,
Developing a business application,
Purpose of the sdlc method system...
5
cards
Program Library, Documentation, and Record MGMT
Source code programs,
Purpose of documentation,
Levels of documentation
4
cards
Input and Origination Controls
Describe the most important appli...,
3 categories of application controls,
Input controls
4
cards
Processing, File, and Output Controls
Processing controls goals,
3 types of application controls,
Types of files
5
cards
Business Applications - E-Buis and E-Commerce
E business vs e commerce,
Ec requisites,
Ec risks
4
cards
E-Commerce Applications
Crm customer relationship management,
Edi electronic data interchange,
Edi alternatives
7
cards
System Types by Activity
Purposes of it systems,
Management information systems miss,
Accounting information systems ais
5
cards
System types by data structure
Types of it systems,
Flat file systems,
Database systems
5
cards
IT Operations - Data Structures, Software and Databases
Data structures in accounting sys...,
Software,
2 programming languages
7
cards
IT Operations - Information Systems Hardware
Hardware,
Secondary storage,
Peripherals
4
cards
IT OPERATIONS - Transaction Processing
Transaction processing,
Batch processing,
Olrt
5
cards
IT Operations - Multi-location system structure
Multi location system structure,
Centralized system,
Decentralized system
4
cards
IT Operations - Computer Networks and Data Communication
Computer network consists of two ...,
Components of a network,
Wired communications media
8
cards
IT Operations - The Internet
The internet,
Key internet protocols,
Intranets and extranets
3
cards
Internet Operations - Backup and Restoration
Backup and restoration procedures,
Backup and recovery procedures li...,
Network based backup and restoration
3
cards
Cost Measurement - Manufacturing Costs
Three factors of production manuf...,
Prime costs,
Conversion costs
14
cards
Cost Measurement - Spoilage, Cost, and Inventory Flow
Spoilage and scrap,
Flow of costs and inventory valua...,
Flow manufacturing organizations
5
cards
Cost Measurement - Cost Behavior Patterns
Costs,
Relevant range,
Fixed vs variable costs
6
cards
Costing - ABC and Process Management
Activity based costing abc is a m...,
Activity based costing terminology,
Activity based costing characteri...
9
cards
Absorption and Direct Costing
Absorption and direct costing,
Income statement cost classificat...,
Exam que
7
cards
Process Costing
Process costing
1
cards
Planning and Control - Budgeting
0
cards
Ratio Analysis - Intro
Tips,
Major types 4
2
cards
Liquidity Ratios
Major liquidity measures
1
cards
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CPA - BEC
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