Advanced Accounting Essay Example | Topics and Well Written Essays - 500 words - 1

Advanced Accounting - Essay Example So that the combined totals for individual accounts may be increased or decreased so that only transactions with external parties are reflected in the consolidated amounts. Because they do not carry over from period to period (Peterson, 2012). Although most parent companies do possess 100 percent ownership of their subsidiaries, a significant number establish control with a lesser amount of stock. If the parent does not own 100% of the company (Peterson et al, 2012), WHO owns the rest of it? No controlling Shareholders. The ownership interests of the No controlling Shareholders must be reflected in the consolidated financial statements. The Parent, with controlling interest, must consolidate 100% of the Subsidiary’s financial information. The acquisition method requires that the subsidiary be valued at the acquisition-date fair value. Parker purchased 9,000 shares at $70 per share. The fair value of their consideration transferred is $630,000. The remaining 1,000 shares trade at $60 per share indicating that the fair value of the no controlling interest is $60,000. The total acquisition-date fair value of the sub is $690,000. The total acquisition-date fair value (amount paid) of Strong of $690,000 is greater than the fair value of the identifiable net assets acquired of $600,000 (10,000 shares x $60 per share). The difference is allocated to Goodwill. The parent first allocates goodwill to its controlling interest for the excess of the fair value of the parent’s equity interest over its share of the fair value of the net identifiable assets. ($600,000 X 90% = 540, 000). Goodwill allocated to the controlling and no controlling interests will not always be proportional to the percentages owned(Ittelson, 2009). Errors or omissions on the books of the subsidiary. Corrections should be made directly on the subsidiary’s books as of the date of acquisition. Excess of fair value over book

Personal Narrative about Smoking Marijuana Essay examples -- Drugs Nar

Sniffed Out "All right chief, puff, puff, pass!" This reminder of smoker’s etiquette attempts to rise from the back seat, but the bumping speakers drown it out. I am in the driver’s seat of my car, floating on a thick cloud of music and smoke. My eyes close, my lungs fill, my head nods and becomes lost inside a hip-hop haze of bass, high hats, and trumpets. Just before Big Boi introduces his â€Å"Spottieottiedopaliscious Angel† a hand cuts through the smoke and whacks me in the back of the head. Leaving the music, I turn around, take a huge toke, give the middle finger (all in good fun), and pass the joint to the backseat. For the next twenty minutes my friends and I sit in my car, parked, windows up, seats laid back, and fill every crack and crevice with the sweet smell of marijuana smoke. We aren’t drug dealers or dope fiends. We are just four high school seniors getting prepared for class. Even though this ritual had been a part of our mornings since sophomore year, it became easier to carry out when the school selected us for the aptly named Joint Enrollment program (some might say we took the name a little too literally). On Monday, Wednesday, and Friday mornings we attended an English class at the local college before going to school. Our Tuesday and Thursday mornings were completely open. Even the days we had Joint Enrollment allowed us forty minutes of free-time before second period. The clock flashed 9:20 and three doors promptly opened. Smoke billowed from the car like a shelled out bomb crater. Everyone went to their cars and the caravan to second period commenced. Rubbing my eyes, I turned the ignition, falling into the back of the line. I came around the curve and pulled into the turning lane leading to sch... ...ho sang in the choir at my church, was standing at the top of the hill next to the principal, some teachers, and the superintendent. They all watched me with spite. The next day I woke up thinking that I was the same person I was the day before. I thought I was still the kid who was an honor student and multi-sport athlete. I thought I was the same person who had been active in church since he was a kid and was praised by the entire congregation. I thought I was the same person who always looked out for his family and visited his grandparents twice a week. I know that I never quit being this person, but as far as the rest of the community was concerned, he was put to death in the parking lot in front of the high school doors. They immediately forgot about the former me, and replaced him with a deceitful, drug dealing dope fiend. Hey, but at least I didn’t go to jail.

Enzyme Lab

Purpose and BackgroundThe purpose of this lab is to explain how enzymes act as catalysts for biological reactions in different temperatures. This lab relates to enzymes, proteins, and substrates; that we learned in class. The union of the enzyme and the substrate is called the enzyme-substrate complex. The make-up of an enzyme is proteins and made up of chains and amino acids.Enzymes are considered to be organic catalysts, they speed up chemical reactions that might otherwise take too long to occur and be of use in the body. They also allow reactions to occur in regions of the body that are unfavorable because of the level of pH or the lack of heat. HypothesisA reused and ground enzyme will have the greatest reactions compared to the other types of enzymes. Materials 1. Avocado 2.Petri Dish 3.Hydrogen Peroxide 4.Vinegar 5.Vinegar SubstrateProcedure1.Place a small piece of cooked avocado/avocado/soaked avocado in a Petri dish. 2.Place 10 drops of hydrogen peroxide/vinegar substrate on the avocado 3.Observe for enzyme activity by looking for bubbles4.Rate the amount of oxygen bubbles produced on a scale of 1-5 5.Record your data in the chartDataConclusionAfter placing 10 drops of hydrogen peroxide and vinegar substrate in the different forms of avocado, the results were interesting. The ground and reused enzyme had the most evident reactions. It also shows me that enzymes can be reused, because of the reaction rating. Enzymes can be affected by temperatures because the regular enzyme reaction is low. Also enzymes aren’t affected by pH because it had a low reaction. Enzymes are specific because different types of enzymes work for different substrates.DiscussionMy hypothesis was supported and proved in the lab. I predicted that the ground and reused enzyme would have the greatest reaction rating, and they did. Evidence that occurred in the lab would be the hydrogen peroxide and vinegar substrate dropped onto the different forms of enzymes. I don’t thi nk any improvements can be made, the lab was straight forward and proved what needed to be known

20 Simple Presentation Topics on the US History That Will Grab the Undivided Attention

History classes usually turn out to be a jumble of dates, years, and odd names of people that died several years ago. Irrespective of this, writing about history is inevitable. When it comes to choosing presentation topics on the history of the United States, a lot of students are often clueless. Even though some students find this quite easy to do, however, others find it simply boring and complicated. They become confused, with no idea of where to start from. For this reason, it is very important to choose a topic that is thought-provoking, and interesting to write about. Below are some simple presentation topics on the history of the USA that will grab undivided attention Native Americans: The Impact of the European Colonization on the Native Americans? The Primary Causes of the American Revolution: The Common Sense Role of Thomas Paine in Promoting the Movement for Independence? Pre-Civil War Conflicts Over Slavery: What Caused Them? What Were the Effects of the Nat Turner Rebellion? Native American Conflicts in the West: What Were the Causes and Effects of the Battle of the Little Bighorn? Child Labor in The Late 1800s and Early 1900s: How Did It Affect the Society? How Were Reforms Carried Out? The 1930s Dust Bowl: The Causes and Effects Manhattan Project: Why Was It Made a Matter of Secrecy? What Were the Methods Used? The Bombing of Hiroshima/Nagasaki During the World War II: Was It Actually Necessary? Evaluate the Presidency of JFK: Was It an Effective Presidentship or Simply a Nostalgy? World War II: What Was the Influence of the Propaganda and Its Use in the United States? Kent State Shootings: What Are the Contributing Factors? Sept. 11, 2001, Attacks: How Was American Security Policies Affected by the Attack? How Was U.S. Foreign Policy Impacted? How Did It Impact The Views of Americans about Islam? The Cold War: Why and How Did It Originate and What Were the Impacts on the Foreign Policy of the USA? Vietnam War: How Did the US Get Involved? The 1960s Civil Rights Movement: Evaluate the Tactics and Accomplishments   U-2 Incident: How Did This Affect US-Soviet Relations? Yellow Journalism: What Was the Role In Instigating the Spanish-American War? Germanys Antagonism to the Iraq War: How Did This Affect The Relationship Between the USA and Germany? The Wilsonian Impulse: The US Foreign Policies, the Alliance, and Unification of Germany The 1920S Anglo-American Relations: The Struggle for Supremacy The successful essay paper on the US history usually depends on the writer’s skills as well as the chosen topic. Always go for an interesting topic, and ensure that you do not bore your audience with dull issues. Above are some topic ideas to begin with.