ACCOUNTING NOTES FOR MY PERSONAL USE 4/12/2013 ELISHA VERIWA | Introduction to Accounting Accountancy is the process of communicating financial information about a business entity to users (stakeholders) such as shareholders and managers (Elliot‚ Barry & Elliot‚ Jamie: Financial accounting and reporting). Accounting has been defined as: * the art of recording‚ classifying‚ and summarizing in a significant manner and in terms of money‚ transactions and events which are‚ in part at least
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Theory Accounting Case 8.1 Simon Romario (023121023) Purwanto Gozali (02312132) Endah Puspitasari (023121065) 1. The article states that the US standard setter FASB requires companies to record a provision in relation to environmental cost of retiring assets (to reserve environmental liabilities) if its fair value could be reasonably estimated. How do you think companies would go about estimating such a provision? Estimation (or estimating) is the process of finding an estimate
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Threats: Hilton Hotels With thousands of hotels on every corner in every city‚ how does one decide which hotel meets there expectations? Hilton Hotels has become a world wide name‚ which has ventured out into franchise hotels‚ casino- hotels and inns‚ operates a computerized reservation system‚ selling furnisher‚ equipment‚ and supplies. As a result Hilton Hotels is one of the largest chains of hotels‚ in addition to undertaking international relationships. Taking on international affairs and
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EFFECT OF ORGANIC AND INORGANIC FERTILIZER ON OKRO CHAPTER ONE (1) 1.1 INTRODUCTION Okra was domesticated in West and Central Africa (Cobley and Steele‚ 1976) and known as ‘Okro’ in the Anglophone African countries as a fast growing common annual vegetable widely consumed in Africa (Schippers‚ 2000). It is one of the numerous vegetable crops cultivated in Nigeria (Anon‚ 1989) where a total of 1 – 2 million hectares
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Imagine living in one place all of your life. In this place you have a home‚ a family‚ friends‚ activities that you have committed yourself to and possibly even a car. You feel safe in this place and most likely have developed an everyday rut of doing things. Change doesn’t happen often in this place and if it does the transition of one thing to the next is uneventful. Well‚ this is all about to change. You are now going to be uprooted from your place‚ your home‚ your family‚ your friends and
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1) N (person) を V(intransitive) causative 2) N(person) に N を v(transitive) causative A PASSIVE sentence will be A は B に~される。 A (subject) was (verb) by B. A CAUSATIVE sentence will be A は B に~させる。 A (subject) make B do Verb. A CAUSATIVE PASSIVE sentence is like A は B に~させられる。 A (subject) was MADE BY B to do Verb. To give an example‚ 朝は忙しいですから、むすめにあさごはんおじゅんびをてつだわせます。 I made my daughter help prepare breakfast in the morning. Sentence can be rewritten as (わたしは朝忙しいですから、むすめにあさごはんおじゅんびをてつだわせます。)
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Hilton Hotel Write-ups 1. Key problems The key problem is Hilton Hotel does not offer approaches to assess the benefits from their IT project by considering their cost of investment. In other words‚ how can Hilton assess the value of the OnQ project in contest of how much it’s costing them to develop and implement the solution for all of its hotels? Moreover‚ is there any priorities can be set by company investing in different projects instead of OnQ? 2. In-depth analysis a. The root causes
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Bridgeton Case Bridgeton Industries is faced with a difficult decision. Manifolds have been their most profitable product but based off of their recently developed classifications for products it has fallen to the lowest class. The lowest class is then designated to be outsourced. There are many implications for the decision to stop making manifolds. If they eliminate them they are losing almost half of their sales totals ($226‚542-$93‚120= $133‚422). This would then in turn drastically reduce
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company uses a process cost accounting system. Its Assembly Department’s beginning inventory consisted of 50‚000 units‚ 3/4 complete with respect to direct labor and overhead. The department started and finished 127‚500 units this period. The ending inventory consists of 40‚000 units that are 1/4 complete with respect to direct labor and overhead. All direct materials are added at the beginning of the process. The department incurred direct labor costs of $24‚000 and overhead costs of $32‚000 for
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List MF15 MATHEMATICS (8864) MATHEMATICS (9740) MATHEMATICS (9810) LIST OF FORMULAE AND STATISTICAL TABLES PURE MATHEMATICS Algebraic series Binomial expansion: n n n (a + b) n = a n + a n −1b + a n − 2b 2 + a n − 3b3 + K + b n ‚ where n is a positive 1 2 3 n n! integer and = r r!(n − r )! Maclaurin’s expansion: x2 x n (n) f ′′(0) + K + f (0) + K n! 2! n(n − 1) 2 n(n − 1) K (n − r + 1) r x +K (1 +
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