credit sales of $5.60 million for year 2010. Chiller estimates that 1.32% of the credit sales will not be collected. Historically‚ 4% of outstanding accounts receivable is uncollectible. On December 31‚ 2010‚ the company’s Allowance for Doubtful Accounts has an unadjusted credit balance of $3561. Chiller prepares a schedule of its December 31‚ 2010‚ accounts receivable by age. Based on past experience‚ it estimates the percent of receivables in each age category that will become uncollectible. This information
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........................................P8 Abstract A-B-Zee‚ which specialises on children products‚ has just been set up as an independent subsidiary of a well established leading UK retailer‚ Goodwins. The HR Director and the store managers of their two sites (London and northern) were faced with the challenge of recruiting sales assistants. Each store’s human resources target is to recruit 60 part-time sales assistants who met A-B-Zee’s minimum standards. They are to recruit a balanced work
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3: Research on a new area or new technology of computing: IEEE 802.11AC THE FIFTH GENERATION OF WI-FI Table of Contents TOC \o "1-3" \h \z \u 1. INTRODUCTION PAGEREF _Toc400884340 \h 22. DRIVERS FOR 802.11AC PAGEREF _Toc400884341 \h 43. NEW FEATURES IN 802.11AC PAGEREF _Toc400884342 \h 54. CONCLUSION PAGEREF _Toc400884343 \h 105. REFERENCES PAGEREF _Toc400884344 \h 11 INTRODUCTION Usually Wi-Fi was a means for users to stay connected at home or in the enterprise to the internet for surf the
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Hepatitis B Virus Hepatitis B is a global health problem‚ it is a liver infection that can cause serious complications and is potentially life threatening arising from the Hepatitis B virus (HBV). This paper will provide an overview of hepatitis B‚ including demographic information‚ determinants of health‚ the epidemiological triangle‚ the role of the community health nurse and a national organization that addresses the communicable disease. Hepatitis B is an infection of the liver caused by
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Voluntary Nurse Turnovers Abstract The National Database of Nursing Quality Indicators identifies voluntary nurse turnovers as one of the indicators impacting nursing care. This data base was established by the American Nurses Association to improve quality and safety in the workplace. The data collected helps provide research and compares the data to the impact it has on nurses providing care and the outcomes it has on patients. Nurse turnovers occur for many different
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|Less Operating expenses | | |=Net Income | • New Accounts on the Income Statement o SALES – revenues collected from the sale of merchandise o COST OF MERCHANDISE SOLD – the purchase price plus incidentals of merchandise available for resale o GROSS PROFIT – Sales
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Cash includes: currency and coins‚ checks‚ money orders‚ bank drafts and demand deposit accounts. Held for Trading Securities – Temporary investments of excess cash which are primarily held for short term gain. Loans and Receivables – include trade receivables and non trade receivables. Trade Receivables are claims against others which arise in the ordinary course of doing business. Examples are: Trade accounts receivable- these are claims against customers arising from the provision of services
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number of people whom continually J walks. J walking is considered as a person or a group who makes the decision to cross a street or a road and do not cross the street from corner to corner or within the crosswalk. An example‚ the criminologist would sit at a corner where a number of people are J walking. They keep an accurate account of people who J walk for two hours. Criminologist and psychologist will work with one another and together interview the people who J-walk. Some of the type of questions
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SYLLABUS Annexure ‘ J ’ ACCOUNTANCY (055) CLASS XII (2012-13) One Paper Unit Part A : 1. 2. 3. 4. 3 Hours 80 Marks Periods Accounting for Partnership Firms and Companies Accounting for Partnership Firms - Fundamentals Accounting for Partnership Firms - Reconstitution and Dissolution Accounting for Share Capital Accounting for Debentures Marks 10 25 18 7 60 24 20 42 12 8 20 86 40 12 24 12 12 26 4 6 4 6 20 86 Part B: Financial Statement
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Jaime interrupted Ms. Ghedina’s lesson by attracting his peers’ attention. He did not like the reading choice of the teacher and approached her with his own suggestion. Although Jaime was asked to put his book away‚ he kept playing with it. Jaime had to be asked 3 times before he actually complied and put his book away. During the discussion he did not focus‚ played with other student’s sneakers and showed faces to his classmate Maria. He raised his hand but could not remember the question and began
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