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A company's debts or obligations are owed within one year. Current liabilities appear on the company's balance sheet and include short-term debt, accounts payable, accrued liabilities and other debts. Current liabilities are separated from long-term liabilities on classified balance sheets. (You do not have to prepare a classified balance sheet, but it is the norm. Classified balance sheets also separate the current assets from the long-term assets). Knowing which liabilities will have to be paid within one year is important to lenders, financial analysts, owners, and executives of the company. (Current assets include cash and other assets that will turn to cash within one year.) Knowing the liabilities that are due within one year and the amount of assets turning to cash within one year are so important that it makes sense to prepare a classified balance sheet. The amount of current liabilities is used in two of the most common financial ratios. Working capital is the amount of current assets minus the amount of current liabilities. The current ratio is calculated by dividing the amount of current assets by the amount of current liabilities.…
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It is a process where the person thinks normally, eventually and takes a responsible place in community. Early intervention is the experiences and opportunities for infants and toddlers with disabilities and their parents. They provide a primary care that intended to encourage the children behavioral capabilities to form and impact their connections with people. Development theories exist in the area of early childhood development that explains child development and learning. A theory that include beliefs about the nature of learning and development, the role of heredity and environment, communities and contribute to the development process. Researchers believe that each theory provides beneficial information in understanding why children behave, grow and learn as they do. Theories can assist in making decisions about the care of young children and provide guidance to parents and caregivers. One of the idea discuss is the behavioral theory. This theory shape a child’s learning through positive reinforcement. It facilitated the child learning that helps and strengthening parents’ confidence and development enhancing learning experience and opportunities. The parents will provide children with experiences and opportunities that influence their development, it also recognize and understand the important role of children’s growth and…
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