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Hockey-reference.com manager Hans Van Slooten came on the podcast this week, and we spent a solid hour talking hockey and discussing hockey advanced stats.
Hockey-reference.com manager Hans Van Slooten came on the podcast this week, and we spent a solid hour talking hockey and discussing hockey advanced stats.
Here's what to watch to get you through until Monday.
The National Hockey League had a chance to make die-hard fans happy – which it didn't, another example of the league's identity crisis.
In this week's Weekend Links, I'm thrilled about NHL realignment. Plus: Dean Smith forgets it all, Charlie Pierce on the Big East, a squash tournament video, and a Greek soccer player who hits the post four times with one shot.
This week in the weekend links, an essay about why it's impossible to follow the NHL on a national level. Plus, breaking down Miguel Sano, regional sports networks, and you're it.
The NHL printed an apology letter to fans, but it seemed disingenuous, so I wrote the letter that the league should have sent. Also: Drew Butera's defense, players to watch in the NHL season, the most complete breakdown of a televised baseball scene ever, pro video gaming, and Te'oing.
This week in the weekend links, a message to hockey fans: we know you can't quit the NHL. It's okay. Plus a few links related to hockey, cause you know, hockey's back.
This week, the Weekend Links wonder about a new WHA, while the links include talk of Joe Mauer going to Boston, Zack Greinke going to Minneapolis, and the Vikings going to London.
Today at SB Nation Minnesota, we imagine just how Don Fehr and Gary Bettman are spending their time, since they're certainly not using it to end the NHL lockout. I can't help writing fictional screenplays. It's just easiest, somehow. ELSEWHERE: the Twins and Tigers got rained out tonight, so my series preview at Twinkie Town […]
Note: These links appeared first at RandBall, your home for 20-mile runs. The NHL lockout begins today, and by all accounts, it looks like it's going to be a long one. Bryan Reynolds at SB Nation Minnesota says NHL fans need to find a new hobby, because it'll be awhile, and poor Michael Russo sounds […]

subset: commoncrawl


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ClassicsOnline Home » BOTTESINI: Music for Double Bass and Piano, Vol. 1
Giovanni Bottesini
Works for Double Bass
and Piano Vol. 1
It was a curious twist
of fate that produced the nineteenth century's reigning double bass virtuoso.
When a boy of fourteen, Bottesini had already greatly developed his musical
talents as a choirboy, a violinist, and a timpani player. His father sought a
place for him in the Milan Conservatory, but found only two were available; for
bassoon, and double bass. Double bass it was, then. He prepared a successful
audition in a matter of weeks, and only four years later, a surprisingly short
time by the standards of the day, still a teenager, he left with a prize of 300
francs for solo playing. This money financed the acquisition of an instrument
of Carlo Testore, and a globe-trotting career as "the Paganini of the
Double Bass" was launched.
The anecdote should be
read not just as a curious chapter in the biography of a prodigy, but also as
early evidence of the extraordinary versatility that Bottesini exhibited for
the rest of his life. He toured throughout Europe, Latin America, and the
United States, impressing audiences with his musicality as much as he astounded
them with technical mastery of a "cumbrous" instrument. An English
writer who heard his London début performance in 1849 recalled that "it
was not only marvellous as a tour de force, but the consummate skill of this
great artist enabled him to produce a result delightful even for the most
fastidious musician to listen to".
That innate musicality
naturally opened toward two complementary paths, as a conductor and as a
composer. It was of course expected that the instrumental virtuosi would
compose works to show off their personal prowess. For example, Dragonetti, the
greatest bass-player of the preceding generation, left a great number of
popular dazzlers; a genius composer-performer like Liszt could craft virtuoso
pieces that transcend technical display, and indeed could transcend his own
instrument. Bottesini is probably closer to the Liszt example. He wrote about a
dozen operas; from Cristoforo Colombo while in Paris in 1870, to La
Regina di Nepal for Turin in 1880. He also composed eleven string quartets
(a genre scarcely noticed in nineteenth century Italy), songs, some sacred
music, and a few orchestral works. However, only his music for double bass, and
only some of that, outlived him.
As a conductor and
music director, Bottesini at one time or another held major posts at theatres
in London, Paris, Palermo, Madrid, and Barcelona. Music history, however,
notices most that he conducted the first performance of Aida in Cairo,
to commemorate the opening of the opera-house. Verdi had been a close friend
since they met in Venice twenty years before, and nearly twenty years after Aida,
he nominated Bottesini as Director of the Parma Conservatory, his last
post, which he assumed only a few months before his death in 1889.
Italian opera in the
style of Donizetti and the younger Verdi is obviously the fundamental language
of Bottesini's instrumental works, and that means an exaltation of melody above
all else. The elaborate chromatic harmony and motivic manipulation of a Wagner,
the subtle and abstract formal structures of a Brahms, are not to be found.
Rather, Bottesini's music insists that the double bass must always sing,
sometimes in a declamatory mode, but mostly in chains of regular, lyrical
phrases, only loosely related motivically, often dissolving into a mini-cadenza
to close a section, whereupon a fresh cycle commences. The first challenge for
a performer is to offer "purity of tone and intonation, perfect taste in
phrasing", to borrow words used to describe the composer's own playing.
The particular charm and power of this music, then, is not so much in the
composition itself, nor in the demands it undoubtedly makes of the soloist, but
rather in the scope it provides for the soloist to communicate with, and to
move the listener. It is music more for the heart than for analytical minds, or
for just the fingers.
A rapid traverse of
the instrument's whole range is Bottesini's most common virtuoso gesture; and
that range is greatly extended on the high side by an exploitation of harmonics
(flute-like sounds produced by just touching the string at certain points,
rather than pressing it to the fingerboard). Double stops and busy passage work,
staple tricks of Dragonetti's generation, are more the exception than the rule
These traits are
especially evident in the works recorded on this disc. Each of the five slow
pieces, the three Elegias, the Melodia and the Rêverie, which
in spite of the various titles all occupy essentially the same emotional space,
opens with a short introduction, moves to the main section for the soloist,
which yields to a contrasting middle section. Some sort of recollection of the
main section follows, often with the piano taking the melody while the bass
sings a new countermelody to it; and then a coda provides a wistful
leave-taking of the work. Although both the Melodia and the Rêverie were
originally written for cello solo, there is no musical or technical impediment
to a transcription for bass, nor any reason to suppose that Bottesini would
disapprove. Elegia No. 3 is variously titled Romanza patetica,
Mélodie, and Elegia par Ernst.
The other pieces have
a more bravura character, and more clearly segmented designs. The Capriccio shows
a vague sonata-form plan in the fast section: exposition of two theme-groups,
in the tonic and dominant keys respectively; a piano interlude, and a third
theme in a new key again – in the place of a standard "development";
a recapitulation of the exposition in the tonic key; and a coda. The pieces
with dance titles are, after their dramatic introductions, neatly organized
around nearly literal recurrences of the main tune.
The Allegretto
Capriccio is a dance piece too, a waltz. In Rudolf Malaric's edition, there
is the interesting subtitle "a la Chopin", which most probably is the
editor's suggestion of a certain resonance. Perhaps he had in mind a sort of
conflation of the piano master's Op.34, No. 1, and Op. 64, No. 2. Far less
speculative is the source of the Allegro di Concerto "alla
Mendelssohn". Bottesini really did not need to provide a clue in his
title; at almost every measure the listener will be amused to recognise a
creative paraphrase of that most famous violin concerto.
Notes by Jeffrey L. Stokes,
Dean of Music, University of Western Ontario, Canada
Joel Quarrington
Born in Toronto, Joel
Quarrington began studying the double bass at the Royal Conservatory of Music
when he was thirteen. His subsequent studies took him to the University of
Toronto, then Italy and Austria. After more than a decade of leading the bass
sections in the Hamilton Philharmonic and later the Canadian Opera Company
Orchestra, in September of 1991 he assumed the position of Principal Double Bass
of the Toronto Symphony Orchestra. A past winner of the Geneva International
Competition, Joel Quarrington has made solo appearances in Canada, the United
States, Europe and China. He has played concerti with many Canadian orchestras,
including those of Edmonton, Winnipeg, Hamilton and the National Arts Centre,
as well as the Toronto Symphony. A double-bass teacher for the Royal
Conservatory of Music, the University of Toronto, and the Canadian National
Youth Orchestra, he is also a renowned chamber musician and much sought after
for chamber-music festivals throughout North America. Joel Quarrington performs
on an Italian bass made in 1630 by the Brescian master, Giovanni Paolo Maggini.
He is a strong advocate of the unusual practice of tuning the bass in fifths,
an octave lower than the cello, which is the tuning he uses exclusively.
Andrew Burashko
The pianist Andrew
Burashko has performed extensively throughout Canada and toured the United
States, Denmark, Belgium, France, Italy and Hungary. He has appeared with many
Canadian orchestras, including numerous appearances with the Toronto Symphony
Orchestra, and as a chamber player has performed at many festivals including
the Vancouver Chamber Festival, the Festival of the Sound (Parry Sound), and
the Budapest Spring Festival. His interest in contemporary music has led him to
work with Array Music, New Music Concert, Continuum, and the Esprit Orchestra.
In 1994 he gave the Canadian première of the Schnittke Piano Concerto with
modern dancer Peggy Baker in a piano recital format called Music and Dance and
together they have performed across Canada as well as in Ghent, Copenhagen, and
most recently New York to great critical and popular acclaim. Andrew Burashko
began his piano studies with Marina Geringas in Toronto. He went on to study
with Kum Sing Lee in Vancouver, Leon Fleisher and Marek Jablonski in Toronto,
and Sella Davidovich in New York. He is at present a member of the teaching
staff of the Royal Conservatory of Music.
Last Albums Viewed
BOTTESINI: Music for Double Bass and Piano, Vol. ...


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Custom Recipes for
Greek Veggie Salad II
Memorial Day is a time to get together with friends and family for food, fun, and memories.
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This salad is bursting with bright colors and fresh, authentic flavors.
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The SRU Center for Student Research will be accepting submissions for the 2011 Symposium for Student Research, Scholarship and Creative Achievement between Monday, January 23, 2012 and midnight Monday, February 13, 2012. The 2012 Symposium will be a single-day event, on Tuesday, April 10, 2012, and is designed to showcase undergraduate and graduate student work. Students from all academic fields are eligible to participate.
Submissions must have a faculty sponsor. Students who wish to participate in the Symposium should complete the online form available Monday, January 23, 2012 on the Center for Student Research website under the link "Register." Students are asked to provide a 300-word abstract/summary describing the project. Note that the abstracts must be reviewed and approved by the faculty sponsor before being submitted. Accepted abstracts will be published in the Journal of Scholarly Endeavor, and the authors of these abstracts will have the choice of creating a poster for display, making a ten-minute oral presentation, mounting an art exhibit, or creating a music, dance, or spoken word performance. Abstracts of work scheduled to be complete during the spring 2012 semester may be submitted as well. Please follow the registration form and refer to the Journal of Scholarly Endeavor for sample abstracts from earlier Symposium.
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Speed Signs
As we approached a small town in Illinois, my wife and I were amazed at the crudely painted signs along the road, warning "Speed Trap Ahead!" I cautiously slowed down, and we entered the city limits at a sedate crawl.
When we stopped for gas, I mentioned the signs to the station attendant. "Yep, our police department put those signs up themselves," he said, chuckling. "And they do a darn sight better job than the regular speed-warning signs."
More Funny Stuff


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DEvmaster.net article Hl2 vs D3 engine.
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Location: everywhere
Posts: 2,216
Re: DEvmaster.net article Hl2 vs D3 engine.
Doom3 engine "water" is limited to what QUake3 game did. sadly..
COD pixel shaders where added by COD developers .. not by idsoftware. in other in an upgraded quake3 engine. honestly they IDS were very lame.. not allowing more freedom or control to the MOd community... somehow i think that this is no the fault of all of their team ,but only of the people with more power there .
nice looking water effects were requested years ago by Doom3 fans in quakecom.. for the mod community .but they ignored it ..perhaps maybe because .. the is no water in mars ..after all..
realistic Physics , multiplayer , big outdoors , water effects , highly interactive enviroments ,Advanced AI.. , offline BOts.. coperative gameplay ,vehicles.. you name it..and many more things were requested.. but all they wanted was "clasic style doom game" with legacy gameplay ..to keep it as simple as possible ,in a single player "inmersive" game. if there is any thing requested by the community that finally did it in the game at some ethereal degree.. was thanks to few members there with a greater vision of gamepley and persuasive abilities.
Doom3 could be easily game of the year at every PCMagazine or internet place ratings without question ..in gameplay ,graphics and everything else .if they never underestimated and listened a little more to the request of the community. there are probably more people playing Quake1 today online than with id software latest game.
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Club Penguin Blog
Blog — What's New
Image post
By Billybob on October 11, 2012 - 15:24 | Comments (77)
Hello Penguins!
We've squashed all those bugs and I'm excited to finally say: "Welcome to the new blog!"
The team's worked hard to give the Fun Stuff section a new look, and upgrade the systems. We've also introduced a few new features, including the ability to reply to other player's comments!!
So take a look around and let us know what you think in the comments below.
Until then... Waddle On!
-Club Penguin Team
Standard post
By Happy77 on October 5, 2012 - 18:30 | Comments (133)
Greetings Penguins!
Happy77 here. Remember that sneak peek I posted of the New Blog we've been working on? Guess what? We're planning to launch it next week!
Along with the new blog, I have some other exciting news... We'll have two new official bloggers posting news and updates here on the What's New blog. Some of you may already know them... Polo Field and Businesmoose!
What you probably didn't know is that they've have been helping me since I first started blogging and making videos! They're both very nice guys, so be sure to introduce yourself. :)
Please join me in welcoming Polo Field and Businesmoose to the What's New Blog!
In other news... we'll be shutting down comments on the blog at 4pm Penguin Standard Time today. We'll enable comments once the new blog has been launched next week!
Waddle On! :)
-Club Penguin Team
-Club Penguin Team
Standard post
By Happy77 on October 3, 2012 - 13:03 | Comments (3,266)
Greetings Penguins!
What was your favorite part of the music video? Share your thoughts in the comments below!
Here's a brand new music video for you, featuring both the Penguin Band AND Cadence! I can't wait to hear what you think of this one:
What was your favorite part of the music video? Share your thoughts in the comments below!
Waddle On! :)
-Club Penguin Team
-Club Penguin Team
Standard post
By Happy77 on September 28, 2012 - 21:29 | Comments (1,177)
Thanks for all the fabulous igloo nominations you sent in! It was hard to choose just 3 to feature, but we really loved these designs:
Mmstar0 said: "Check out Sms8's igloo, it's really cool!"
Danceislife said: "Hey!!! Check out Einstein's igloo! His igloos are always full of surprises!"
Pengamer25 said: "You should check out my friend Tangoboy4's iggy! It's awesome! Waddle On!"
For something a little different this time, we'd love to hear why you think your own igloo design should be featured on the blog. Let us know in the comments below and we'll post more again soon!
Waddle On! :)
-Club Penguin Team
Standard post
By Businesmoose on September 28, 2012 - 13:51 | Comments (366)
Hello Friends!
I hope you are all enjoying The Fair! Some of you may know who I am, but for those who don't, my name is Businesmoose and I help make videos for Club Penguin.
Here is the latest video I made with help from a few of my penguin friends. The video shows the top 10 things to do before the party ends on October 2. Enjoy!
Thank you to everyone that starred in the video! What's your favorite part?
-Club Penguin Team
-Club Penguin Team


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Coach Curtis Middleton puts Dalton Wooten through some shooting drills during Upward Bound evaluations at West End Baptist Church on Tuesday night.
There is not a piece of Rufus Ward's 1869 West Point home that is without some historical significance.
Whether it's the living room rocker that sits below a family portrait which dates back to the U.S. Civil War, a book or a simple mantel piece, every piece that decorates the Ward home has a story to tell.
That is the nature of Ward's writing as well.
The Lady Wave took on the Noxubee County Tigerettes Tuesday night in West Point. West Point had a poor first half, but a better second half saw the Lady Wave fight back into the game. West Point was never able to close the Noxubee lead past 6 and fell to the Tigerettes 59-51.
The drills were loud, and the hammers were ringing nails into freshly cut wood on Wednesday morning. The West Point School District Career and Technology Center sounded like a construction site, and in effect it really was.
Students from the CTC's Construction class were putting together a shelving project that is part of the application stage of the program's first-year class.
After Friday's big rivalry win over Starkville, the Green Wave returned to the court to take on Noxubee County. The Wave were in a tight affair, but were able to pull away in the fourth quarter winning the game 73-62.
"I was worried about how we would start the game," commented Head Coach Brad Cox, "Two big rivals Starkville and Noxubee County in a row; I just did not know how we would come out tonight."
Now that all of the high school football state championships have been played and everybody around the state has closed out their 2012 season, I wanted to look back at how well the young men of Clay County faired this past football season. All three Clay County schools (West Point, Oak Hill, and Hebron Christian) combined for a 25-11 record on the season, with two teams making the playoffs. The football teams in Clay County had grit and determination throughout the year. Taking on tough opponents, Clay County usually came away the victors.
The season of Thanksgiving and Christmas holidays are usually spent with family and friends.
LTC Michael N. Cleveland led the 223rd on hopefully its last mission of the year Monday night. The West Point Engineer Battalion served as the Grand Marshall for the West Point Christmas parade. Above, soldiers of the 223rd wave to parade onlookers from a giant military vehicle on Commerce Street. More on Page 6. Photo by Bryan Davis
4-County Electric is offering its customers a number of unique options for payments these days.
These new payment methods are not only convenient for many customers who are currently using them, but they may help clients reduce long-term energy usage and lower the cost of electricity each month.
On Monday morning, 4-County held a press conference in its Columbus office announcing the full implementation of services that have been in the pilot stage since October.
A couple of weeks ago, commuters in downtown West Point drove down Main Street and Commerce Street to the pleasant surprise of Christmas lights and decorations.
Crews for the West Point Water and Light and the entire city electric department worked tireless hours and in a quick manner to get the decorations up for city residents.
A few days later, the crews were taking children of the community up in the city's bucket trucks to allow them to place ornaments on the community's Christmas tree at Sally Kate Winters Park.


text:
What Happens After Death
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September 17 2013, 07:37 AM
Location: Emher
Re: What Happens After Death
thestrangequark wrote:
Gryffindorian wrote:
I've always been fascinated with astronomy and cosmology. And to quote one of the scientists from
How the Universe Works
Through the Wormhole
): "We are all stardust," born of supernovae that created the spark of life. So ashes to ashes, stardust to stardust ...
It was Sagan who famously said "The nitrogen in our DNA, the calcium in our teeth, the iron in our blood, the carbon in our apple pies were made in the interiors of collapsing stars. We are made of starstuff."
And this is, I guess, why I don't personally understand religion. And I am speaking in very broad terms here -- I know what follows does not apply to all religions or all believers: I can understand how religion is likely to have evolved, but I don't understand the drive to believe. Isn't the natural world enough? Isn't it beautiful, bizarre, curious, and profound enough on its own? Why must we cling to a supernatural, when there is so much wonder yet to be understood. To me, our habit of "projecting our own nature onto nature," to quote Sagan once more, seems trivializing, and it is the height of arrogance to imagine that it was all created just for us.
THIS. So much this. I think I was all off of seven or eight years old when I started going trough the science section in the school's library. I had already stopped believing in any kind of almighty God a year or so before, but I didn't really hit me why until I started going trough these books. It's because reality is more wondrous then the most beautiful fiction. Because the things we know already are so fantastic, how fantastic will not the things we are yet to discover be? What things might we not yet learn from the universe around us?
Look, I get that faith is something important to people. I agree that it is. But to me there's a stark difference between faith and religion. I have faith. Faith in my family, in myself at the best of days, and while it may sound naive ad optimistic, that there are good in many people. But the things that have been done and are being done in the name of religion frighten me.
Wow, that got real heavy. Conclusion: openness and discovery good, backward striving and hate bad. Oh and I should just get a tattoo of a "pale blue dot" and see how many get it.
thestrangequark wrote:
I guess I sort of get that. I mean, I really
there were an afterlife. But I wish I had great legs and a billion dollars too.
I kinda don't. I mean, yes, it's a fascinating thought and I would in all honesty want to the loved ones that are lost from me again. But that would somehow, to me, diminish this struggle that my current life is. Which sounds a bit fuzzy, I know, but that's how I feel.
Also, I never got to that when me met since you where so tired and didn't want to be all flirtatiously annoying, but honey, there ain't a thing wrong with your body
"I am who I am. Someone has to be."-Brendan Gleeson as Reynald in Kingdom of Heaven. - Emher
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Circumnavigating the world with NO prior sailing experience ever before
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Re: Circumnavigating the world with NO prior sailing experience ever before
Originally Posted by
Sure, go for it.
Just so you know, that doesn't always work out all that well. A friend of mine, with no sailing experience, decided that he wanted to sail around the world. He sold his home, bought an old 41' Palmer Johnson Bounty, spent about six months working on it in San Diego. First stop...Hawaii. A few days in, things weren't going so well for my friend. Eventually, he called for rescue and lost his boat and everything he owned. It's a 5 year old thread at another forum, so just google "offshore sailor needs advice". That should keep you busy for a couple of days.
PS- you could have it shipped, or hire a crew and captain. Maybe even the guy above, since he now does deliveries, and has won his class in the Single Handed Trans Pac. He never gave up, and must have learned from his first "Ill Fated Voyage".
| sailing away with R & B
good for him. Sounds like when he makes up his mind that's it. But if he has that kind of ability I wonder what went wrong with the first boat. After six months you would think it would be sea worthy unless he failed to get expert help on the overhaul aqnd did it all off the cuff so to speak
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Jody Shelley suspended… again
|12.29.10 at 3:30 pm ET
It seems like just yesterday that people in the Bruins locker room were giving Jody Shelley the benefit of the doubt as an honest player who made a dirty play following his cheap hit on Adam McQuaid on Dec. 11. Shelley of course received a one-game suspension, but that hasn't been the extent of his league-ordered missed time.
On Tuesday night, Shelley reached over a Canucks player to sucker-punch former Bruin Andrew Alberts in a scrum, sending the defenseman down. This time, Shelley's antics have cost him two games, as the Flyers learned Wednesday of his multi-game suspension.
The Flyers will take on the Kings Thursday and the Ducks on Friday. Philadelphia is currently second in the Atlantic division with 49 points.
Latest from Bleacher Report
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I don't know about everyone else, but if ever I needed motivational music, now is the time. With the gloomy Minneapolis winter in full swing, the idea of curling up in a cave and sleeping till spring is seeming more and more attractive with every passing day. For those who can't afford to hibernate, though, the latest single from Dujeous, the NYC hip-hop septet who brought us Booth-exclusive freestyle Shuttle Bus, should provide a much-needed energy boost. Spectacular finds emcees Mojo, Mas D, and Rheturik spitting about the ambition that keeps them grinding when the going gets toughest, flowing over their bandmates' compulsively head-nodding, piano-led groove. Topped off with an anthemic hook by veteran soul songstress Sharon Jones, this track oozes determination – in other words, it's perfect to enjoy with coffee on a frigid, cloudy winter morning. Day In, Day Out, Dujeous' sophomore full-length, isn't set to drop till March 2010, but fans should watch for this single's somewhat less upbeat B-side, Death and Taxes, to hit our front page next week.
Written by richard on Dec 09, 2009
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VIEWS: 66 PAGES: 26 CATEGORY: Business POSTED ON: 12/4/2010 Public Domain
Accounting for Lawyers Outline document sample
580 – Accounting for Lawyers Professor Lametti Spring 2004 Keyed to: Accounting for Lawyers. 3rd Edition. David R. Herwitz & Matthew J. Barrett CHAPTER 1: INTRODUCTION TO FINANCIAL STATEMENTS, BOOKKEEPING, & ACCRUAL ACCOUNTING ................................................................................. 2 I. Importance to Lawyers ................................................................................................ 2 II. The Balance Sheet ...................................................................................................... 3 III. Double-Entry Bookkeeping ........................................................................................... 4 IV. The Income Statement ................................................................................................ 5 V. The Statement of Owner's Equity .................................................................................. 5 VI. Accrual Accounting...................................................................................................... 6 VII. Accounting for Merchandise Inventory ......................................................................... 10 VIII. The Statement of Cash Flows ..................................................................................... 10 CHAPTER 2: THE DEVELOPMENT OF ACCOUNTING PRINCIPLES AND AUDITING STANDARDS ................................................................................................ 12 I. Importance to Lawyers .............................................................................................. 12 II. The Need for Accounting Principles and Auditing Standards ............................................ 12 III. Generally Accepted Accounting Principles ..................................................................... 13 IV. Generally Accepted Auditing Standards........................................................................ 14 V. Alternatives to Audits ................................................................................................ 18 VI. Accountant's Legal Liability ........................................................................................ 18 CHAPTER 3: THE TIME VALUE OF MONEY ........................................................................ 19 CHAPTER 4: INTRODUCTION TO FINANCIAL STATEMENTS ANALYSIS AND FINANCIAL RATIOS ..................................................................................... 19 I. Importance to Lawyers .............................................................................................. 19 II. Analytical Tools and Techniques.................................................................................. 19 III. The Balance Sheet .................................................................................................... 21 IV. The Income Statement .............................................................................................. 21 CHAPTER 5: LEGAL ISSUES INVOLVING SHAREHOLDERS' EQUITY AND THE BALANCE SHEET .......................................................................................... 23 I. Important to Lawyers ................................................................................................ 23 II. Distributions and Legal Restrictions ............................................................................. 23 III. Drafting and Negotiating Agreements and Legal Documents Containing Accounting Terminology and Concepts ......................................................................................... 23 CHAPTER 6: REVENUE RECOGNITION AND ISSUES INVOLVING THE INCOME STATEMENT ................................................................................................. 24 I. Importance to Lawyers .............................................................................................. 24 II. The Basics of Expense Recognition .............................................................................. 24 III. Essential Requirement for Revenue Recognition ............................................................ 24 CHAPTER 7: CONTINGENCIES ......................................................................................... 25 I. Importance to Lawyers .............................................................................................. 25 II. The Financial Accounting Rules ................................................................................... 25 III. Securities Disclosure Issues ....................................................................................... 25 IV. Audit Inquiries and Relevant Professional Standards ..................................................... 25 CHAPTER 8: INVENTORY ................................................................................................. 26 CHAPTER 9: LONG-LIVED ASSETS AND INTANGIBLES ..................................................... 26 I. Intangibles............................................................................................................... 26 II. Lease Accounting ...................................................................................................... 26 III. Write-Downs and the "Big Bath" ................................................................................. 26 Tom James Page 1 of 26 e167ec1d-59de-4b04-8aa2-cf53b8f87ca2.doc CHAPTER 1: INTRODUCTION TO FINANCIAL STATEMENTS, BOOKKEEPING, & ACCRUAL ACCOUNTING I. Importance to Lawyers A. 4 Basic Financial Statements (F/S) 1. Balance Sheet (B/S) 2. Income Statement (I/S) 3. Statement of Changes in Owners Equity (O/E) 4. Statement of Cash Flows (C/F) B. Areas of law were accounting might be important 1. Family law 4 Financial Statements 2. Estate planning 1. Balance Sheet 3. Anything that talks about Damages 2. Income Statement 3. Statement of Changes in OE 4. Corporate Law 4. Statement of Cash Flows a. Important for Rendering Opinions b. Corporate lawyers need to sign off on numbers now because of SOX c. Companies worth/value C. Regulation SX – SEC requires # years to be show on F/S 1. Balance Sheet 2 Years 2. Income Statement 3 Years 3. Cash Flow Statement 3 Years 4. Shareholders Equity 3 Years D. Footnotes – Very Important. Helps further your understanding of the information E. GAAP – Generally Accepted Accounting Principles 1. SEC can make accounting requirements 2. FASB – Financial Accounting Standards Board a. FASB is part of AICPA b. AICPA is self governing board of accountants c. SEC can step in and make laws that all accountants must abide by F. GAAS – Generally Accepted Auditing Standards G. Report of Independent Accountants/Auditors 1. Unqualified Opinion - is good 2. Qualified Opinion - is very bad H. What is an Audit 1. Accounting firm performs certain procedures to render an opinion that the financial statements are in accordance with GAAP 2. Auditors a. Give Opinions - High standards b. Review specific accounts - Lower standards c. Create Compilations - Lower standards I. Who needs F/S 1. For-profit corporations 2. Non-profit corporations Tom James Page 2 of 26 e167ec1d-59de-4b04-8aa2-cf53b8f87ca2.doc 3. Governmental entities a. Specific standards: Government Accounting Standards (GASB) II. The Balance Sheet A. Basics 1. Represents a business's "Net Worth" or "Equity" 2. Things NOT on the B/S a. Managerial talent b. Employee talent c. Goodwill (if not purchased by company) 3. Left side are assets / Right side are liabilities 4. Left and Right MUST balance 3 Requirements for Asset B. Assets 1. Control 1. 3 Requirements to be an Asset 2. Future benefit 3. Transaction for Measurement a. Control of the Asset b. Reasonably expect the resource to provide future benefit c. Obtained the resource in a transaction so entity can measure the resource 2. Generally, all assets are recorded at Historical Cost 3. Many other assets which are not tangible are not recorded or cannot be recorded on the B/S C. Outside Sources / Liabilities 1. Def: Responsibilities to provide economic benefits to some other accounting entity in the future a. Arise from borrowing, purchases on credit, etc. Liabilities tend to attach to the business's total assets rather than one b. single asset 2. Generally 3 Characteristics of Liabilities 6. Involve a present duty a. Right side of the B/S 7. Obligates the entity b. Liabilities + Equity 8. Transaction for Measurement 3. 3 Characteristics a. Debt/obligation must involve a present duty or responsibility b. Duty or responsibility must obligate the entity to provide a future benefit c. Debt/obligation must have arisen from a transaction which has already occurred so that the entity can reasonably measure the obligation 4. Examples: a. Lawyer accepts a $300 retainer - Liability D. Inside Sources / Equity 1. Def: The portion of a company's assets that the shareholders/owner's own, as opposed to what they have borrowed. 2. Different names for equity depending upon the organization Tom James Page 3 of 26 e167ec1d-59de-4b04-8aa2-cf53b8f87ca2.doc Business Org Equity Account Name Sole Proprietorship Proprietorship Partnership Partner's Equity Corporation Shareholder's Equity Limited Partnership, LLC, LLP Partner's Equity (Follow partnership) E. The Fundamental Accounting Equation 1. Assets = Liabilities + Equity 2. 4 Important things about the B/S a. Total assets must equal the sum of liabilities and equity b. B/S speaks to an instant in time: Snapshot c. Everything is at Historical cost d. B/S only reflects assets/liabilities that meet certain accounting requirements; thus, some important things might NOT be included F. The Classified Balance Sheet 1. 4 Asset Classifications (listed by declining liquidity) a. Current Assets 1) Cash 2) Marketable securities 3) Prepaid Expenses 4) Current portion of LT assets b. Long-Term Investments 1) Assets that cannot be converted to cash within one year c. Fixed Assets 1) Tangible resources such as plant, building, equipment, and land d. Intangible Assets 1) Lack physical substance and include patents, copyrights, and trademarks acquired for extended use in business 2. 2 Liability Classifications (listed by descending order of magnitude) a. Current Liabilities 1) Obligations due with one year 2) Examples: accounts payable, salaries payable, accrued expenses b. Long-Term Liabilities 1) Obligation due in over one year 2) Examples: notes payable, leases, bonds payable III. Double-Entry Bookkeeping A. T – Accounts are hot with Lametti B. All transactions have at minimum 2 entries. C. 4 Types of B/S Effects 1. Increase/Decrease in Assets or Increase/Decrease in Sources D. Single Entry Bookkeeping System 1. Some small businesses still use this method. Tom James Page 4 of 26 e167ec1d-59de-4b04-8aa2-cf53b8f87ca2.doc 2. Example: Checkbook register is a single entry system E. Process 1. Step 1: General Journal entries Date Account Ref. Debit Credit 1/1/04 Note Payable: Stanley 100.00 Cash 100.00 (To record pmt of the note) 2. Step 2: Record the entries into the appropriate accounts (posting) a. General Ledger (GL) 1) Could use the AR sub-ledger to record the individual amts 2) Sum of sub-ledgers must equal balance in GL b. Chart of Accounts 1) Lists each account and the account number which identifies its location in the GL IV. The Income Statement A. Revenues and Expenditures 1. When do we recognize revenue: When earnings are substantially complete a. Products: Upon delivery b. Service: When service is substantially complete B. The Closing Process 1. End of accounting period process where the books are "closed" by transferring balances from revenues/expenses to Equity 2. Bookkeeper records (i) transactions into GJ, then (ii) Posts to GL C. The Trial Balance and Six-Column Worksheet Beg Bal Transactions Ending Bal DR CR DR CR DR CR Cash X x x X AR X X Equipment X X Library X X AP X NW X Income X X Office Supplies Exp X Totals XX XX XX XX XX XX V. The Statement of Owner's Equity A. Exam Note: Actual name of the equity account on the exam is not that important to Lametti. Just make sure it is called Equity or Owner's Equity. Tom James Page 5 of 26 e167ec1d-59de-4b04-8aa2-cf53b8f87ca2.doc B. Standard Transactions impacting Owner's Equity 1. Additional investment/withdrawal from company 2. Stock transactions (sell, buyback) 3. Dividends 4. Income/Loss C. The Sole Proprietorship 1. Typical transactions: Drawing/payout D. Partnership 1. Typical transactions: Drawing/payout E. Corporation 1. Typical transactions: Dividends/Income or Loss 2. Business Corporations Act a. How businesses are formed in MI 3. Par Value a. MI no longer requires par value 1) MI follows the Model Business Corporations Act (MBCA) b. Even those companies who started with it, can delete it now 4. Contributed Capital a. Shares with Par Value b. No-Par Shares 5. Stocks a. Common Shares 1) Characteristics a) Usually voting rights b) Right to receive dividends if declared c) Right to share in assets upon dissolution after everyone else b. Preferred Shares 1) Usually have priority during liquidation 2) Often have fixed distributions 3) Some are convertible to common 6. Earned Capital a. Income and losses VI. Accrual Accounting A. Introduction 1. Assumptions a. Economic Entity Assumption: Accounts presuppose they can separate activities of business from its owners b. Monetary Unit Assumption: Enables a business to conduct economic activity. Assume US dollar. Never adjust for inflation c. Periodicity Assumption: Time periods are artificial d. Going Concern Assumption: Normal operations will continue indefinitely Tom James Page 6 of 26 e167ec1d-59de-4b04-8aa2-cf53b8f87ca2.doc B. Basic Principles 1. Historical Cost Principle: All assets/liabilities are recorded at cost a. FMV would be too speculative 2. Objectively or Verifiability Principle: a. Objectivity: Provides additional support for historical cost 1) Ideal situation is 2 or more qualified persons examine the same data and reach same conclusions b. Verifiability: Corollary to objectivity, prefers accounting treatments which can be supported by available and reliable evidence. 3. Revenue Recognition Principle: Revenue recognition occurs when (i) an exchange has occurred (delivery), or (ii) transaction is substantially complete. 4. Matching Principle: Accountants compute the result of operations seeking as much accuracy as possible; thus, match expenses used to generate revenues earned. 5. Consistency Principle: Accounting entities must give economic events the same accounting treatment from period to period. a. Restricts an entity from changing accounting methods between accounting periods 6. Full Disclosure Principle: Any fact important enough to influence an informed reader's judgment a. Present the item as a line item on F/S b. Parenthetical disclosure c. Explanatory footnote 7. An Emerging Fair Value or Relevance Principle: Current financial accounting technically uses a so-called "mixed –attribute" system that combines historical cost reporting with fair value model C. Modifying Conventions 1. Materiality a. Precise attention to theory can impose unreasonable cost/burdens b. Audit Definition: The amount of the difference that would result in an investor changing their mind after finding out the amount c. Includes both Quantitative and Qualitative components 1) Take into account the size of item v. size of business 2. Conservatism a. Accountants have tried to avoid overly optimistic F/S b. Conservatism counsels the accountant to choose the approach least likely to overstate assets and income c. Remember: This convention only applies when uncertainty or doubt exists 3. Industry Practices a. Follow the principles used by the industry to increase matching. D. Deferral of Expenses and Income 1. Deferral: Delays the recording of income or expense into a subsequent period 2. Expenses a. Any expense paid in advance creates an asset (Prepaid Exp) Tom James Page 7 of 26 e167ec1d-59de-4b04-8aa2-cf53b8f87ca2.doc b. Depreciation Accounting 1) Depreciation: Process for allocating use/wear on an asset 2) Amortization: Process for allocating use/wear on an intangible 3) Depreciation = (Cost – Salvage) / Useful Life 3. Revenues a. Any revenue received in advance creates a liability (Unearned Revenue) b. Should be allocated on a monthly basis, but depends on the accounting cycle of the business E. Accrual of Expenses and Income 1. Seeks to allocate revenues and expense to accounting periods regardless of when cash was spent or received 2. Cash Method (opposite of accrual) a. All recording occurs when cash is spent/received 3. Expenses Rent Expense 5,000 Accrued Rent Payable 5,000 Recognize expense Accrued Rent Payable 15,000 Cash 15,000 Paid obligation 4. Revenues Accrued Rent Receivable 5,000 Rent Income 5,000 Earned money not yet paid Cash 15,000 Accrued Rent Receivable 15,000 Finally paid on money earned 5. Income Tax Accounting 1) Owners must allocate applicable taxes to the period in which that revenue was earned Income Tax Expense 210 Accrued Income Tax Pay.. 210 Income tax expense not yet paid Tom James Page 8 of 26 e167ec1d-59de-4b04-8aa2-cf53b8f87ca2.doc 6. Zero Coupon Bond Example a. Purchase Zero Bond 31,000 Cash 31,000 Purchase of zero coupon bond b. First Year Accrual Interest Inc. Rec. 3,100 Interest Income 3,100 Recognition of 1 years interest income c. 2nd Year Accrual Interest Inc. Rec. 3,400 Interest Income 3,400 Recognition of 2 years interest income d. 3rd Year Accrual Interest Inc. Rec. 3,800 Interest Income 3,800 Recognition of 3 years interest income e. 4th Year Accrual Interest Inc. Rec. 4,200 Interest Income 4,200 Recognition of 4 years interest income f. 5th Year Accrual Interest Inc. Rec. 5,000 Interest Income 5,000 Recognition of 5 years interest income Cash 50,000 Accrual Interest Inc. Rec 19,000 Zero Bond 31,000 Recognition of 5 years interest income g. By the end of this 5th year, we'll have a total of $50,000 CASH Tom James Page 9 of 26 e167ec1d-59de-4b04-8aa2-cf53b8f87ca2.doc VII. Accounting for Merchandise Inventory A. Major difference: The use of "Sales" and "COGS" accounts rather than just "Income" B. Sales (4 Separate Accounts) 1. Sales Returns Returns 2. Sales Allowances Discounts 3. Sales Returns and Allowances Combined 4. Net Sales C. Cost of Goods Sold (COGS) 1. Perpetual Inventory System Continuous recording of sales transactions 2. Periodic Inventory System a. Take inventory at end of period – beginning inventory, the difference is the COGS D. Gross Profit and the Multi-Step Income Statement 1. Multi-step Income Statement a. Gross Profit = Net Sales – COGS b. Net Income = Gross Profit – COGS c. Additional Separation 1) Operating activities 2) Non-operating activities 2. Single-step Income Statement a. Revenues – includes both operating/non-operating b. Expenses – includes COGS, operating expenses, and losses E. Periodic Inventory System 1. You take inventory at the end of the period and "back into" COGS 2. Relevant Accounts a. Opening Inventory b. Purchases c. Net Purchases d. Purchase Returns and Allowances e. Net Purchases f. COGS 1) Created at the end of the period 2) Close into COGS: Opening inventory, purchases, purchase R&A g. Ending Inventory VIII. The Statement of Cash Flows A. GAAP Methods (Direct/Indirect) 1. Direct a. Starts with Cash Sales or Cash Revenues Tom James Page 10 of 26 e167ec1d-59de-4b04-8aa2-cf53b8f87ca2.doc b. Usually more work because the company must separate Cash Sales from Credit Sales. They basically need to keep a separate set of books 2. Indirect a. Starts with Net Income b. Add back Depreciation c. Add/Subtract changes to 1) AP, AR, etc. B. The Purpose of the Statement of Cash Flows 1. Provides information on where cash is going, where it came from, and current position. 2. Cash is King C. Cash and Cash Equivalents 1. These are any sort of cash instrument (CD, Bank Deposit, or other instrument that matures in 3 mos or fewer) D. 3 Classifications of the Statement of Cash Flows 1. Operating Section a. Income, Depreciation, A/P, A/R, etc. b. Anything used to make the company money in its line of business 2. Investing Activities a. Fixed Asset transactions (Buy/Sell a Building, Plant, Equipment, Land) b. Marketable securities used for investment (not money markets or CDs) 3. Financing Activities a. Borrowings b. Additional paid-in/draws 4. Disclosures a. Interest paid b. Taxes paid c. Non-cash transactions Tom James Page 11 of 26 e167ec1d-59de-4b04-8aa2-cf53b8f87ca2.doc CHAPTER 2: THE DEVELOPMENT OF ACCOUNTING PRINCIPLES AND AUDITING STANDARDS I. Importance to Lawyers A. There is a difference between Accounting Principles and Auditing Standards B. CPA – Certified Public Accountant 1. Education plus Certification Exam C. Difference between Lawyer v. CPA 1. Lawyers are supposed to advocate, CPAs should be independent Lawyer CPA Exam Exam 4 year degree, 3 year JD, 7 years 150 hour rule (1 extra year, 5 years) Organization: ABA Organization: AICPA Some guidance, professional State licensing responsibility requirements. AICPA doe not set accounting State bar determines those principles – everything is requirements for each state derived from the institute State bar defers to the state Supreme Court for rules Once you are an attorney, you may join committees in the ABA ABA does not make rules, only makes recommendations Loyalty to clients No Loyalty to clients Work Product immunity No Work Product immunity Duty to client Duty owed to 3rd Party Users No Duty to 3rd Parties Independence Required D. Independent Auditors (Big 4) 1. DT, PW, EY, KPMG 2. Section 201 SOX: Audit firms can no longer provided extra services to their audit clients (only Tax) II. The Need for Accounting Principles and Auditing Standards A. Management determines the Accounting Principles that will be used 1. The CPA determines if those principles agree with those that are "generally accepted" B. Auditors 1. Assess a company's Internal Controls a. Systems, policies, and procedures that an enterprise uses ot assure that an appropriate person authorizes transactions and once authorized, the properly executed and record the transaction 1) Internal Controls – Accurate and complete transactions 2) Authorization – Appropriate persons authorizing transactions Tom James Page 12 of 26 e167ec1d-59de-4b04-8aa2-cf53b8f87ca2.doc III. Generally Accepted Accounting Principles A. The Establishment of Accounting Principles 1. Securities and Exchange Commission a. 1933 Securities Act b. 1934 Securities Exchange Act c. SEC can override other rules created by other bodies 1) SEC gets authority direct from Congress 2) SEC jurisdiction regulated by Regulation D a) (i) $10M in assets, (ii) 500 shareholders d. SOX – Sarbanes Oxley 1) Audit Committee a) Board members of a company who can perform audit functions. b) Board members must be independent. c) Strengthened by SOX d) Auditors now hired exclusively by Audit Committee, not management 2. The Private Sector – FASB helps set guidelines and standards a. Not all businesses fall under the SEC jurisdiction (bank, etc) b. FASB operates under 2 principles 1) #1: Attempts to respond to needs of entire economic community 2) #2: Operates in full public view c. FASB is not proactive, normally reactive and operates independently of the AICPA d. AICPA continues to help establish accounting principles by providing guidance e. Rule 203 1) States that an independent auditor cannot issue an unqualified opinion if the F/S depart from any GAAP developed by FASB and GASB, and which materially affects the statements taken as a whole (unless the auditor can demonstrate unusual circumstances would otherwise cause misleading statements – rare) 3. Congress a. Always retains the right to legislate accounting principles and standards. However, they have rarely ever mandated any specific accounting treatment (before SOX that is) 4. International Accounting Standards Committee a. Foreign countries with high inflation usually use Market Value v. Book b. Foreign countries have different financing traditions, thus different concerns 1) Japan/German are primarily financed through banks c. IASC – International Accounting Standards Committee B. How do Accounting Principles become "Generally Accepted"? 1. What goes into determining GAAP – Experience, reasons, custom, usage, and practical necessity develop principles. GAAP does not imply precision. Tom James Page 13 of 26 e167ec1d-59de-4b04-8aa2-cf53b8f87ca2.doc a. Practice b. Usage c. Customs 2. The Hierarchy a. Category A – Official pronouncements (AICPA, SEC) b. Category B – Expert accountant pronouncements which have been exposed to public comments and body under A cleared it. c. Category C – Similar to B, but not exposed to public comment d. Category D & E – Specific circumstances and practices 3. Regulatory Accounting Practices a. Various federal/state bodies have their own requirements: (ie. Banks) 1) They issue their own requirements 2) Often these business need to keep 2 sets of books C. Who Selects Among Generally Accepted Accounting Principles? 1. Management selects the accounting practice 2. Independent auditors might have influence on accounting practices IV. Governmental Accounting Standards Board A. They come out with their own standards B. 4 Governmental Units involved C. Example 1. MSU has to follow these standards 2. If something is spelled out in the accounting standards 3. If something is not addressed in the GASB standards, then you follow FASB V. Generally Accepted Auditing Standards A. The Independent Auditor's Role 1. Independence a. Auditors owe no duty to the corporation. They owe a duty to Shareholders and the public b. Independence Standards Board - ISB B. The Audit Process 1. 3 Phases to an Audit a. Planning the Audit and Assessing Internal Control 1) Assess the enterprise's Internal Controls 2) Vouching – Auditor selects a transaction to determine whether the 3 Phases to an Audit underlying data supports the recorded entry 1. Planning 3) Tracing – Follow a transaction through the process to determine 2. Implementation whether the business has properly recorded/accounted for the 3. Reporting data 4) COSO Report 5) Internal Control under the Federal Securities Laws a) Section 13(b)(2)(A) – Requires all registrants to make and keep books, records, and accounts, which reasonably detail, accurately and fairly reflect the transactions and disposition of the assets. Tom James Page 14 of 26 e167ec1d-59de-4b04-8aa2-cf53b8f87ca2.doc Rule 13(b)(2)-1 prohibits falsifying records Rule 13(b)(2)-2 forbids false/misleading statements during an audit by mgmt b) Section 13(b)(2)(B) – Requires registrants to devise and maintain a system of internal accounting control sufficient to provide reasonable assurances that the enterprise. "Reasonable Detail and Reasonable Assurances" b. Implementing the Audit Program 1) Detailed procedures that the auditor will perform a) Primarily a materiality judgment and risk assessment b) Most large firms use a Standard Audit Program which is then tailored for their client c) Also develop Working Papers c. Reporting the Audit Results 1) The auditor finally prepares an Audit Report. Typical material includes: a) F/S are managements responsibility b) Auditor will give an Opinion based on audit c) Auditor followed GAAS d) F/S represent fairly, in all material respects, the financial position, the results of operations, and cash flows in conformity with GAAP 2. 5 Categories of F/S Assertions a. The reported assets/liability exist and the recorded transactions occurred 5 Assertions during the particular accounting period 1. Existence b. The F/S present all transactions and accounts 2. Ownership 3. Completeness c. The listed assets represent the enterprise's rights and the reported 4. Valuation liabilities show the business's obligations 5. Classification d. The F/S record the enterprise's assets, liabilities, revenues, and expenses at appropriate amounts e. The enterprise has properly classified, described and disclosed the F/S's component 3. What happens when an Auditor finds something wrong? a. Alerts the company to the issue and tells them to fix the problem 1) Once fixed, then ok to give Unqualified Opinion b. If company will not adjust, then Auditor must make a choice (3) : 1) Issue a Qualified Opinion a) "Everything is in accordance with GAAP, except ___" b) If severe enough, then Auditor can inform the SEC who will force the company to make the adjustment or impose fines/penalties. 2) Issue an Adverse Opinion a) "We think the company is wrong and we disagree with their principles" 3) Issue a Disclaimer Tom James Page 15 of 26 e167ec1d-59de-4b04-8aa2-cf53b8f87ca2.doc a) "No enough information to issue an opinion" c. Material Misstatement or Fraud 1) Intentional alteration in F/S 2) Misappropriation of assets 3) Auditors Duty a) Should be able to discover the fraud or underlying transaction b) Theft – Reporting Options (2) Explanatory paragraph in Audit Report Disclosure in F/S c) If transaction is not material Report fraud to management If fraud caused by management, then to the board C. The Establishment of Generally Accepted Auditing Standards 1. Securities and Exchange Commission 2. The Accounting Procession D. Components 1. Auditing Standards a. 10 Basis Standards fall into 3 Groups 1) General Standards (3), a) Proficiency – Must have adequate training and proficiency b) Independence – Independent attitude c) Due Professional Care – Professional skepticism 2) Standards of Fieldwork (3), and a) Plan and Supervise – Adequately plan and supervise b) Study and Evaluate – Internal controls reliable? c) Obtain Competent Evidence – Inspect, observe, inquire 3) Standards of Reporting (4). a) Compliance with GAAP – Express opinion on compliance b) Consistent – Identify inconsistencies c) Informative Disclosures – Disclosures on F/S d) On the Whole – Forest, not trees 2. Auditing Procedures a. Testing is very important. Must look at specific transactions, count physical inventories, and confirm assets b. Techniques 1) Make inquiries 2) Perform inspections 3) Confirm items with 3rd parties 4) First hand observations c. What questions should be asked? 1) What is the inventory purchase process? Tom James Page 16 of 26 e167ec1d-59de-4b04-8aa2-cf53b8f87ca2.doc 2) Who is responsible for cutting the checks? 3) How are A/R & A/P balances verified? d. Who do you question? 1) Ask management first, 2) Then go to the grunts e. Examples – Actual Accounts 1) Cash a) Confirm balances with bank (good – 3rd party) b) Do bank reconciliation c) If Cash heavy business (amusement park) Count the cash Test with other verification methods 2) A/R a) Confirms receivables with clients (good – 3rd party) 3) Equipment a) Look at the equipment, see it, touch it. E. Who Selects the Auditing Procedures? 1. Audit Manager selects the Auditing Procedures, Develops the Plan, Supervises the underlings, and renders the opinion F. The Expectation Gap 1. "Present Fairly" a. The Auditor's Responsibility to Detect and Report Errors, Fraud, and Illegal Acts b. BUT, investors believer an audit will/should find everything 2. Materiality Measurements a. Old Skool: 1) < 5% of Income before Tax is immaterial 2) > 10% of Income before Tax is material b. New Skool: 1) Auditors must take into account both Qualitative & Quantitative Factors in determining what is material c. Facts and Circumstances Test 1) Look at total mix of facts to determine if these circumstances substantially alter the results 2) Would an investor be swayed or change their mind as result of this difference 3) Some things might not make a quantitative material difference, but might make a qualitative difference a) Something that changes a loss into an earnings b) Involves concealment of an unlawful transaction c) Determines the registrant's compliance with regulatory requirements d) Masks a change in earnings or other trends Tom James Page 17 of 26 e167ec1d-59de-4b04-8aa2-cf53b8f87ca2.doc G. Audit Reports 1. Standard Report a. Opinion paragraph is the most important paragraph b. Unqualified Opinion is the best available 2. Alternatives to Standard Unqualified Opinion a. Explanatory Language Added to an Unqualified Opinion 5 Types Opinions 1) Use of another auditor's work 1. Unqualified 2) Change in accounting principles 2. Explanatory 3. Qualified 3) F/S avoid using promulgated accounting principles to avoid 4. Adverse misleading presentation 5. Disclaimer b. Qualified Opinion 1) "Except for" or "with the exception of" 2) Inadquate accounting records prevent auditor from performing a complete audit 3) Auditor could not observe the counting of the physical inventory 4) Departure from GAAP 5) Bad news for company c. Adverse Opinion 1) When an enterprise departs from GAAP, an auditor can issue either an Adverse Opinion or a Qualified Opinion, depending upon materiality 2) Very bad news for the company d. Disclaimer of Opinion 1) Auditor has not performed an examination sufficient in scope to enable the auditor to form an opinion on the F/S 2) Bad new for the company VI. Alternatives to Audits A. Reviews 1. Usually a comparison of entities ratios with prior years numbers 2. Minimal assurance because auditor does not investigate the F/S 3. Usually for Forecasting or Projections a. Forecast – Best guess b. Projections – Extrapolation based on given assumptions B. Compilations 1. Accountants prepares F/S statements based on information supplied by mgmt 2. Minimal assurance because auditor does not investigate the F/S Tom James Page 18 of 26 e167ec1d-59de-4b04-8aa2-cf53b8f87ca2.doc CHAPTER 3: THE TIME VALUE OF MONEY CHAPTER 4: INTRODUCTION TO FINANCIAL STATEMENTS ANALYSIS AND FINANCIAL RATIOS I. Importance to Lawyers A. Financial ratios are often used as contractual provisions. Lawyer must understand the ratios to negotiate a proper contract. B. Loan agreements often use ratios in their contracts C. Lawyers should be on the look out for: 1. Missing F/S or Disclosures 2. Carefully read the footnotes 3. Report of the Independent Auditor/Accountant II. Analytical Tools and Techniques A. General Comments about Reading Financial Statements 1. Always look for a complete set of F/S 2. If any are missing, the inquire further – Very suspicious 3. Review more than just 1 accounting period a. Look at the trends b. Provides comparative information c. General direction of the company 4. Notes or Footnotes a. Contains additional disclosures and accounting policies adopted by the enterprise b. Important Questions: 1) "Do the accounting policies fit the industry?" 2) "If accounting policy changed, was it only for F/S reasons and how much did it change?" c. Look for additional information 1) Acquisitions 2) Pension and Retirement benefits 3) Operating lease commitments 4) Financial information about different business segments 5) Contingencies – reflect uncertain future events such as litigation or guarantees, which would adversely effect the company if it came to life 5. Report of Auditor a. Review the report to find out exactly what type of report you are reading b. No report – Very suspicious B. Annual Reports 1. Prepared for shareholders and to be shareholders 2. Proxy rules require registrants to solicit proxies to send, either previously or concurrently, annual reports 3. Annual Report Details Tom James Page 19 of 26 e167ec1d-59de-4b04-8aa2-cf53b8f87ca2.doc a. Audited F/S b. Quarterly financial data – 5 years c. Historical summary of selected financial data d. Description of the business e. Business segment information f. Information about executives and board g. Historical data about the market prices of the business's equity securities and dividends h. Managements discussions and analysis of the F/S 4. Other Standard Sections a. Business profile b. Financial highlights c. Letter to the owners d. Operational overview e. Historical summary of Financial data f. Management's discussion and analysis g. Management's report C. 3 Analytical Procedures 1. Trend Analysis a. Compares F/S over several periods 2. Common-Sized Analysis a. Vertical Analysis – Reduce F/S to series of percentages of a base amount 3. 4 Financial Ratios Analyze ratios instead of hard code numbers a. Liquidity Ratios 1) Looks to whether a company can cover anticipated operating expenses and other short-term debt 2) Use a) Compare to industry average b) Compare to prior periods 3) Ratios a) Current Ratio CA / CL b) Working Capital CA – CL c) Acid Test Cash + ST Inv + AR / CL b. Leverage Ratios (Coverage) 1) Leverage - looks to the ability of a business to cover anticipate operating expenses (similar to Liquidity) 2) Coverage – Measure the relative claims that creditors and owners hold on the business's assets 3) Ratios a) Debt to Equity TL / OE or LTD / OE b) Debt to Total Assets TL / TA or LTD / OE c) Net Book Value OE / CS Outstanding Tom James Page 20 of 26 e167ec1d-59de-4b04-8aa2-cf53b8f87ca2.doc c. Activity Ratios 1) Looks to how effectively the business uses its assets 2) Ratios a) Receivable Turnover Credit Sales / Avg. A/R b) Inventory Turnover COGS / Avg. Inv d. Profitability Ratios 1) Looks to how effectively the business operates 2) Ratios a) Earnings per share NI / CS Outstanding b) Price to Earnings FMV share / EPS c) Return on Sales NI / Sales d) Gross Profit Percentage GP / Sales e) Return on Assets NI / Average Assets f) Return on Equity NI / Average Equity III. The Balance Sheet A. Changes in Owner's Equity 1. Remember transactions that effect OE are: Income/Loss/Additional Investment/Dividends a. These transactions also directly impact the B/S 2. Net Profit – is basically a comparison between the net assets of 2 periods (excluding additional investment/dividend impacts) 3. Net Worth Method a. IRS uses this method to catch tax evaders. Basically, you can see if someone gained substantially more assets than they reported to gain just by counting. 4. FASB No. 130 a. Calls greater attention to changes in equity from non-owner sources during a period by requiring an enterprise to report all such changes in equity in a financial statement and to display this so-called "comprehensive income" with the same prominence as other F/S B. Analytical Terms and Ratios - Cautions 1. Must really look at the particular industry when evaluating numbers 2. Must look at previous periods for that company also IV. The Income Statement - Results of Operations A. Prior Period Adjustments 1. GAAP limits prior period adjustments to virtually corrections of errors 2. Most items must go through I/S a. List them separately or as notes on F/S B. Discontinued Operations 1. Must be segregated on I/S 2. Refers to a distinct business or other operational segment that an enterprise decides to sell or eliminate. C. Extraordinary Items 1. Both Usual and Infrequent Tom James Page 21 of 26 e167ec1d-59de-4b04-8aa2-cf53b8f87ca2.doc a. Usual – High degree of improbability b. Infrequent – Not likely to happen in the future D. Changes in Accounting Principles and Estimates Tom James Page 22 of 26 e167ec1d-59de-4b04-8aa2-cf53b8f87ca2.doc CHAPTER 5: LEGAL ISSUES INVOLVING SHAREHOLDERS' EQUITY AND THE BALANCE SHEET I. Important to Lawyers A. II. Distributions and Legal Restrictions A. Statutory Restrictions B. Insolvency Tests C. Relationship of GAAP to Statutory Restrictions D. Contractual Restrictions III. Drafting and Negotiating Agreements and Legal Documents Containing Accounting Terminology and Concepts A. Tom James Page 23 of 26 e167ec1d-59de-4b04-8aa2-cf53b8f87ca2.doc CHAPTER 6: REVENUE RECOGNITION AND ISSUES INVOLVING THE INCOME STATEMENT I. Importance to Lawyers A. II. The Basics of Expense Recognition A. Alternative Theories for Deferring Expenses for Financial Accounting Purposes 1. "Cause and Effect" Relationships 2. Systematic and Rational Allocation B. Deferred Losses III. Essential Requirement for Revenue Recognition A. A Bona Fide Exchange Transaction with an Outsider 1. In General 2. Shams B. Distinguishing between Sales Revenue and Interest in Deferred Payment Transactions 1. Doubt about the Ultimate Receipt of Cash a. Installment Method b. Cost Recovery Method c. Summary Comparison of Accrual, Installment, and Cost Recovery Methods d. Related Party Transactions C. Exception to the Bona Fide Transaction Requirement: 1. Passive Investments a. Available-for-Sale Securities and Comprehensive Income b. Held to Maturity Debt Securities c. Comparison of Accounting Treatments for the Different Categories of Debt and Marketable Equity Securities held as Passive Investments 2. Long-Term Holdings of Equity Securities a. Consolidated Financial Statements b. Equity Method 3. Losses Tom James Page 24 of 26 e167ec1d-59de-4b04-8aa2-cf53b8f87ca2.doc CHAPTER 7: CONTINGENCIES I. Importance to Lawyers A. II. The Financial Accounting Rules A. III. Securities Disclosure Issues A. IV. Audit Inquiries and Relevant Professional Standards A. Tom James Page 25 of 26 e167ec1d-59de-4b04-8aa2-cf53b8f87ca2.doc CHAPTER 8: INVENTORY CHAPTER 9: LONG-LIVED ASSETS AND INTANGIBLES I. Intangibles A. Identifiable Intangibles B. Unidentifiable Intangibles II. Lease Accounting A. Classification B. Treatment of Lessees C. Treatment of Lessors III. Write-Downs and the "Big Bath" A. The Problem B. The New Rules 1. Assets Used in Operations 2. Assets Held for Disposal 3. Goodwill C. Financial Statement Presentation Tom James Page 26 of 26 e167ec1d-59de-4b04-8aa2-cf53b8f87ca2.doc
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|Search Cool Running Community
Hi all, I hope you can help and that I'm posting this in the right place.
I'm on week 2 of Couch to 5K 2 days into that week.
I'm 5 stone over weight and have a back problem called scheuermanns disease. I'm combining Cto5K with healthy eating and have lost 7lbs over this 2 weeks. (So was 5 stone 7lbs overweight)
However, I can barely walk where my knees and ankles are now so painful and this morning I've got up and my feet are swollen to twice their normal size - I've never been prone to swollen feet before except in pregnancy.
I went to the doctors about my knees yesterday and she thinks it's where I was doing the program on concrete (I don't have proper running shoes yet, am saving up, been wearing normal trainers) She's put me on a 2 week ban.Said to try walking briskly within that 2 weeks.
Can any of you give me any advice? Is the swollen feet all connected? Am scared I have really done something bad to my legs now or is it just where my body is not used to the exercise and has got all that extra weight landing on them when I do the jogging bit?
Any advice very much appreciated as I don't want to give up - in a weird way I'm enjoying the program.
Thank you
Carmen x
This is a bad spot for this question. Re-post in the Med Tent or Newbie Cafe.
Thanks Len, will do.


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American Al-Qaida Speaks of Jewish Grandpa
In baroque Arabic
American-born Al-Qaida operative Adam Gadahn acknowledged his Jewish roots in a video released over the weekend. It's an awkward fact about Gadahn, born Adam Pearlman, that was already known to people following the Muslim convert's strange career. Raffi Khatchadourian reported on Gadahn for The New Yorker in 2007 and noted the convert's strikingly anachronistic use of Arabic language in his video messages: "sometimes his syntax is so baroque, his sentiment so earnest, that he sounds like a character from the Lord of the Rings." That's still true in his latest YouTube release—the Obama administration, in Gadahn's words, is "led by a clique of Zionist Jews and Zionized Christians who respect in a believer neither kinship nor covenant"—and it's especially interesting when he addresses his own heritage. "My grandfather was a Zionist, and a zealous supporter of the usurper entity" who would have influenced Gadahn's views had it not been for "Allah's kindness to me and His taking care of me," he says. Jews, after all, are "usually bereft of fairness and human emotions." What's astonishing here is not so much the violence with which Gadahn rejects his roots, Jewishness included—see, as a fictional predecessor, Swede Levov's terrorist daughter in Philip Roth's American Pastoral—but the unsophisticated language he uses to separate himself from them. Gadahn, like Merry Levov, was (according to the New Yorker profile) a very bright child, which would suggest that he is today a very bright, and very angry, adult. It's a testament to the blunt force of Al-Qaida's ideology that they've got him talking about his rejected Jewishness like an anti-Semitic demagogue—or a peasant.
U.S.-Born Qaida Spokesman Describes Jewish Ancestry [AP]
Azzam the American [New Yorker]
Let's Continue Our Jihad and Sacrifice Message from the Mujahed Brother Adam Yehiye Gadahn Azzam [YouTube]
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Town Analyses > Putney > Ecological Landscape
Ecological Landscape
Though in reality ecosystems are complex entities whose components cannot be completely separated into discrete categories, it is often easier to pick out patterns by focusing on related landscape pieces. Thus we define the ecological landscape as consisting of a mosaic of natural communities – associations of plants and animals and their related processes and interactions. In essence, a cadre of physical and cultural forces coming from the landscape help shape the locations and characteristics of the natural communities we see today. Putney's rich variety and distribution of bedrock, water, soil, topography, micro-climates, and human land use choices all combine to influence the ecological patterns that persist from one place to the next.
Furthermore, the ecological landscape is anything but static. Cycles of weather compounded with climatic changes provide endless opportunities for novel forms of expression. Some of these daily and seasonal rhythms we have come to anticipate with joy, such as the first spring wildflowers, or the vibrant colors of autumn leaves. Other longer-time alteration will bring changes and resultant consequences we cannot yet fully predict. In the sections that follow we will discuss several of the dominant vegetation and wildlife patterns that persist on the Putney landscape today.
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Canon reveals the super fast EOS 7D Mark II DSLR
September 16, 2014
The Canon 7D Mark II has been a long time coming, but it looks like it could have been worth the wait. Aimed at photographers who have a need for speed, the new top-of-the-line APS-C format DSLR features a 20.2-megapixel CMOS sensor, a new sophisticated autofocus system with 65-point cross-type AF points, and is capable of capturing a blistering 10 frames per second. Read More
Canon zooms in on bridge cameras with new models
July 30, 2014
Canon has revealed a pair of new PowerShot bridge cameras for people who want big zooms, on a budget. The DSLR-styled SX520 HS boasts a massive 24-1,008-mm equivalent zoom lens, and the SX400 IS isn't far behind with its 30x 24-720-mm equivalent. Both cameras also feature optical image stabilization to help tame those monster zooms. Read More
Back in 2012, Canon embarked on a project which aimed to solve the issue of user photos being scattered across numerous media cards, mobile devices and computer-based storage. The free beta trial of its Project1709 online storage and photo management platform was launched at Photokina in September of that year, and developers have been fine-tuning the service ever since. Now Canon believes it's ready for prime time, and has removed the beta tag for a full public version called irista. The photo-centric cloud vault offers new sign-ups a generous helping of free storage, includes some nifty social networks integration tools and is claimed to make organizing and finding digital memories a snap. Read More
PowerShot G1 X Mark II heads Canon's compact camera line-up
February 15, 2014
The Canon PowerShot G1 X Mark II is the latest flagship compact camera from Canon, and with a 1.5-inch type sensor, a 24-120mm F2.0-F3.9 lens and built-in Wi-Fi, it could be the firm's best yet. Other new Powershot cameras include the rugged PowerShot D30 and the slim 30x zoom PowerShot SX700 HS. Read More
Canon adds T5 to EOS Rebel DSLR range
February 13, 2014
Canon has spruced up its entry-level EOS Rebel DSLR line with the launch of the T5 (or 1200D in Europe). The new release will replace the two year old T3, which is currently in the second spot of Amazon's top-selling DSLRs, and promises improved functionality and ease of use for compact snappers who want to take their photography to the next level without breaking the bank. With the a more capable sensor being the only significant improvement though, you might want to think twice before rushing to upgrade. Read More
Canon PowerShot N100 takes photos of you taking photos
January 6, 2014
Canon has revealed its next PowerShot N camera, the N100. While the new device ditches the quirky square form-factor of the original N, it has gained its own distinctive tricks, such as using a rear-facing camera to take photos of you taking photos. Designed with social sharing in mind, the pocketable camera also features Wi-Fi and NFC connectivity. Read More
Canon reveals the EOS M2 mirrorless interchangeable lens camera
December 9, 2013
Canon finally entered the mirrorless interchangeable lens camera market in the middle of last year with the EOS M, which saw the company squeeze some DSLR technology and an APS-C size sensor into a compact camera-sized body. A smaller and lighter successor has now been revealed, and it's been named, appropriately enough, the M2. The pixel count and image processing engine remain the same, but the new model promises more than twice the autofocus speed of its predecessor, and now packs built-in Wi-Fi. Read More
2013 High-End DSLR Comparison Guide
December 1, 2013
Even entry-level DSLRs are now capable of producing very good quality images. But the high-end market, where cameras cost thousands of dollars, is about much more than that. These cameras are designed for enthusiasts and professionals who demand the ultimate in autofocus speed and manual controls, along with image and build quality. In this guide Gizmag compares our pick of the best high-end DSLRs currently on the market. Read More
Canon updates PowerShot line-up with new Wi-Fi toting cameras
August 25, 2013
Canon has updated its PowerShot camera line-up by adding wireless connectivity to a number of its popular models. Devices like the G16, S120 and SX510 HS bring Wi-Fi connectivity to previously un-connected product lines, while the Powershot N Facebook adds a dedicated Facebook connect button to the original for instant sharing of images and videos. Read More
Nikon D7100 vs. Canon 70D
August 9, 2013
When the Canon EOS 70D was announced, it wasn't just as a replacement for the aging 60D, it was also as a direct response to Nikon's D7100. Both cameras use APS-C sensors and are aimed squarely at enthusiasts with better build quality and more features than entry-level models. Let's take a look at how the two cameras stack up against each other. Read More