Expenses of an Adventure Recreational Activity: Mountain Biking in Putrajaya Challenge Park Nur Syuhada C. I.2‚ Syamsul Herman M. A.1‚2‚* and Zaiton S.1‚2. 1Faculty of Forestry‚ Universiti Putra Malaysia‚ 43400 UPM Serdang‚ Selangor Darul Ehsan‚ Malaysia. 2Institute of Tropical Forestry and Forest Products‚ Putra Infoport‚ Universiti Putra Malaysia‚ 43400 UPM Serdang‚ Selangor Darul Ehsan‚ Malaysia *corresponding author: syamsulhma@putra.upm.edu.my‚ syamsulherman@gmail.com‚ Abstract
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Pool By Corey Campbell 2009 The short story Pool‚ by Corey Campbell‚ is a tale which calls for reflection. The main themes in the short story are transition from adolescence to being an adult and identity. We see how some young people are afraid to grow up and do all the stereotypical things which we associate with being an adult. We see the trouble that young people encounter when they are trying to find their very own identity. At last the short story makes you philosophize over a metaphor
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Jack Johnson was beginning to realize that retaining long-term customers was becoming a challenge. During a delivery run yesterday‚ driver Joe Stevens had noticed a competitor’s sales manager talking with the general manager of Saver Superstore‚ one of JBI’s largest customers. Then‚ that morning‚ Johnson’s sales manager‚ Marsha Ketchum‚ had mentioned that‚ during her visit with the same general manager on Wednesday‚ he was starting to make some noises about wanting to negotiate a lower price
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Liqi wang Accounting Income tax Both Amgen and Gilead are fully disclosed the income tax information according to GAAP requirements. Both companies recorded income tax in financial statement such as income statement and specified the detailed components of income taxes. Amgen recorded income tax based on pretax income‚ applicable tax rate and tax planning opportunities available in various jurisdictions. Gilead’s income provision was computed under liability method. Both
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Marathe Marg‚ Prabhadevi‚ Mumbai – 400 025. Website: www.saraswatbank.com : September 14‚ 1918. : ACD-MH-220-P‚ dated 27.08.1980. : ALL INDIA : ‘A’ (Since 1933‚ i.e. the year in which we were registered as a Bank). --- ANNUAL REPORT 2010-11 --CONTENTS: 1. 2. 3. 4. 5. 6. 7. 9. 10. 11. 12. 13. 14. 15. 16. 18. 19. 21. 22. Notice ..................................................................................................................................................... 2 Board of Directors‚ Auditors
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included in the assessable income of Nick. b) As per the principles of Ordinary Income compensation for loss of income is also an income therefore‚ it will form part of assessable income. Nick must include $50000 as his assessable income for the year. c) The amount has been received by Nick towards operation and rehabilitation expenses and therefore‚ they are not included under income from ordinary concepts. The receipt of $8000 will not be included in the assessable income of Nick.
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1. Initial cash flow at t=0: Purchase: -$700‚000 Shipping and installation: -$100‚000 Depreciable basis = $800‚000 Old machine after taxes = $120‚000 - ($120‚000-$80‚000)(.40) = $104‚000 Initial Cash flow = -$800‚000 + $104‚000 = -$696‚000 Depreciation: Year 1: $800‚000 * .3333 = $266‚640 Year 2: $800‚000 * .4445 = $355‚600 Year 3: $800‚000 * .1481 = $118‚480 Year 4: $800‚000 * .0741 = $59‚280 Yearly revenue change: Decrease operating expenses of $90‚000 Incremental net cash flow
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entries necessary? Surely they cause too much delay in preparing financial statements‚ and the financial effect of any entries made is immaterial in the long run.’ Respond to this criticism. ii. The owner of a business reviews the income statement prepared by you and asks‚ “Why do you report a profit of only $30 000 when cash collections of $100 000 were received and cash payments for the period totalled only $50 000 for expenses?” How would you respond to the owner’s question? iii. On 31 March‚ Padbury
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3900 * Sales 3900 * Jan 4Cost of merchandise sold 2630 * Merchandise inventory 2630 Sales 3900 Cost of merchandise sold 2630 Gross profit 1270 Ending inventory 3250 B. * Jan 4 acc rec 3900 * Sales 3900 * Jan 4 cost of merchandise sold 2660 * Merchandise inventory 2660 Sales 3900 Cost of merchandise sold 2660 Gross profit 1240 Ending inventory 3220 Inventory system 1. Perpetua: record sales and cost of merchandise
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Manufacturing‚ Inc. produces snow shovels. The selling price per snow shovel is $30. There is no beginning inventory. Costs involved in production are: Direct material $5 Direct labor $4 Variable manufacturing overhead $3 Total variable manufacturing costs per unit $12 Fixed manufacturing overhead cost per year $180‚000 In addition‚ the company has fixed selling and administrative costs of $160‚000 per year. Exercise 5-11. During the year‚ Summit produces 50‚000 snow shovels and sells 45‚000
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