Convertir Firma electr$$nica

in place enhances the viability of the development and makes it easier for the builder to transition to a property$-$owner HOA. Once $75$ percent of the homes within the community are sold, the homeowners elect a board of directors and can then either keep the current management company or hire a new one. The management company handles all homeowner notifications, inspects the properties, pays invoices, and manages the day$-$to$-$day operations of the association. The property management company that manages several hundred associations in the Phoenix area, in addition to the one in which David lives, was very satisfied with the quality and functionality of the website David put together. It was impressed by what the Web page offered to the homeowners and how it helped open the communications link between homeowners, the board of directors, and the management company.

The Information Technology $($IT$)$ department of the management company was primarily involved in computer hardware and had no real interest in writing software or building websites. As a member of his own HOA board of directors, David got himself familiar with the inner workings of the management company. He developed a proposal and asked the company if they would like him to develop similar websites for each of its HOAs. The management company doesn't actually pay for the website maintenance because the sites are actually paid for by the individual HOA. David is notified by the management company when any information must be added or removed from an individual HOA website. David's company charges each HOA a nominal monthly fee to host and update each HOA website. He manages his company out of his home, and almost all correspondence with the management company is handled via e$-$mail.

This part$-$time job provides David with an additional gross income in excess of $$64,000$ and a net income including salary and profit in excess of $$44,000$ per year. See the DPSystems income statement $($Table $3-9)$ and balance sheet $($Table $3-10)$ for $2007.$ David is an example of an outstanding young entrepreneur.

Questions

Develop a financial income statement and balance sheet by combining the chart of account items on the DPSystems income statement and balance sheet in Tables $3-9$ and $3-10.$

List the chart of account numbers and major categories used in DPSystems' accounting system.

How would a hotel chain use a property management system to incorporate items from individual hotels into their corporate financial statements?