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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Karan Manwani GB 215- 012 Apollo 13 Emotional Competence Framework As the movie progresses the crew is in a critical situation where they may not be able to make it back to Earth alive. We see the different features of Personal and Social competence enacted by mission control on the ground and the crew in space. Self-Awareness I. Emotional awareness: Gene is effectively able to control his emotions as complications in the re-entry develop II. Accurate self-assessment: Gene knows without
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Chapter 13: Documentation of the Homosexual Agenda The Homosexual Manifesto 1972 “Gay” Rights Platform 1993 “Gay” Rights Platform The Overhauling of Straight America List of Sexual Orientations Redeeming the Rainbow 201 THE HOMOSEXUAL MANIFESTO By Michael Swift‚ "Gay Revolutionary." Reprinted from The Congressional Record of the United States Congress. First printed in Gay Community News‚ February 15-21 1987 “We shall sodomize your sons‚ emblems of your feeble masculinity‚ of your shallow dreams
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2-1 BU8101 Accounting: A User Perspective Lecture 2 The Accounting Cycle Wednesday‚ 17 August 2011 Mrs. Ho Yin Kheng S3-01C-88 Nanyang Business School Nanyang Technological University Email: yklau@ntu.edu.sg Tel: 67905694 2-2 LO 2 Lecture Outline 1. Analyzing Business Transactions 2. Recording Process a. b. c. d. e. f. The Source Document The journal The accounts Debit and Credit rule Recording process illustrated Unadjusted trial balance 3. Adjusting entries
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replacement of the asset. 7. (a) Salvage value is the expected cash value of the asset at the end of its useful life. (b) Salvage value is used in determining depreciable cost in the straight-line method by subtracting it from the plant asset’s cost. 8. (a)
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Guillermo Furniture Store Analysis University of Phoenix ACC 561 July 2011 Guillermo Furniture Store Analysis This document presents the major components of a budget that includes the risks associated with sales forecasts‚ and an analysis of ethical considerations in the preparation and subsequent use of the budget. Consideration is given for the requirements of the organizations code of ethics in the use of any performance tools. Major Budget Components A master budget
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Financial Statement Differentiation Paper Amanda Berens Accounting - ACC/561 March 31‚ 2012 Guyton Gagliardi Financial Statement Differentiation Paper The first issue to discuss is the four different types of financial statements and the use of each that a business will use. The second issue to discuss is what financial statements that an investor will review. The third issue to discuss is what financial statements a creditor will review. The fourth will be what financial statements
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Apollo 13 When the movie begins you can see that there is a barbeque going on at Jim Lovell’s house. You could draw the conclusion that Jim has worked with the others before at some point. This is where the forming begins Jim invites other astronauts over to watch the first landing on the moon. All of these men have a common goal‚ which is going to the moon. This is also Jim’s interpersonal need to be around others who want to go to the moon as well. The next phase is the storming phase. We know
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Exercise 23.10 70‚000 80‚000 90‚000 Sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1‚400‚000 $1‚600‚000 $1‚800‚000 Cost of goods sold . . . . . . . . . . . . . . . . . . . . .$840‚000 $ 960‚000 $1‚080‚000 Gross profit on sales . . . . . . . . . . . . . . . . . . . $560‚000 $ 640‚000 $ 720‚000 Operating expenses ($90
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organisational plan and all the related measures that an entity adopts to: * safeguard assets * encourage adherence to company policies * promote operational efficiency * ensure accurate and reliable accounting records. It is either an administrative control or an accounting control Characteristics of an effective internal control system include: * Competent‚ reliable‚ and ethical personnel * Assignment of responsibilities * Proper authorisation * Separation of duties
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