8/2/2012 Objective of Lecture 2 CLASSIFICATION OF ACCOUNTS & ACCOUNTING EQUATION • By end of lecture 2‚ all students should be able to:(a) Understand the five categories of accounts and able to classify them into the respective categories (b) Understand the accounting equation and the relationship between assets‚ liabilities and owner’s equity. Classifications of accounts • • 1. 2. 3. 4. 5. An account is used to record all information regarding an item. The five major
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ACCOUNTING SUBSTANCE OVER FORM Substance over form is an accounting concept where the entity is accounting for items according to their substance and economic reality and not merely their legal form. It is one of the key determinants of reliable information. For most transactions there will be no difference and in some cases however‚ the two diverge and the choice of how to present the transactions can give very different results. This differences occurs when an asset or liability is not recognized
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CUUL1000-Fundamentals of Culinary Arts 28 February 2013 James Beard: The Dean of American Cuisine James Beard was one of the most famous chefs of the 20th century. He was born May 5‚ 1903‚ and died January 21‚ 1985. Beard was well known for bringing French cuisine to the American middle and upper class population‚ and being the first to bring cooking to television. Julia Childs once described James “Beard was the quintessential American cook. Well-educated and well-traveled during his eighty-two
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James Blunt James Hillier Blount (born 22 February 1974)‚[2][3] better known by his stage name James Blunt‚ is an English singer-songwriter‚ musician and former army captain. He had signed with EMI music label before signing a recording contract withAtlantic Records and Custard Records. Blunt rose to prominence in 2005 with the release of his debut studio album Back to Bedlam‚ before achieving worldwide fame with the singles You’re Beautiful and Goodbye My Lover. The album sold over 11 million
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Research Report LeBron James Computer Science Class Xavier Henry November 2‚ 2009 Period 3 Lebron James is one of the greatest professional basketball players ever. He plays for the Cleveland Cavilers. He has won many awards‚ accomplished many things‚ and much more. Here are some things about Lebron James. Lebron James was born December 30‚ 1984 in Akron‚ Ohio. He was a natural athlete and played football and basketball. He attended St. Vincent-St. Mary High School. He was a starter
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ON BECOMING A PERSON BY CARL R. ROGERS PUBLISHED: by Constable‚ an imprint of Constable & Robinson Ltd-2004 CHAPTERS: 1-21 – DIVIDED 7 parts of the book. STUDENT: Elisangela Da Silva BOOK REVIEW 2 (words 1034) ON BECOMING A PERSON On Becoming a Person‚ by Carl Ransom Rogers‚ was published in 2004 by Constable & Robinson Ltd. Carl Rogers is best known as the founder of “client-centred”. This book is a classic in psychotherapy and it talks about the
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101-00128 Oct 2014 Accounting Accounting is the recording‚ measurement‚ and interpretation of financial information (Business 286). This financial information is used to evaluate the organization’s operations. To carry out these interpretations of financial information a public or private accountant is able to do this. To become a public accountant you must earn your CPA (certified public accountant) by passing a test and means you are certified by the state in which you provide accounting services where
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trend of failures can be reversed. Introduction In recent times‚ global competition and the drive to leverage advantage‚ has resulted in both small and larger companies combining resources. Consolidations of markets are one of the main reasons for M&A’s. Corporates possessing similar products and services are looking to both consolidate and expand; thereby utilizing joint interests to further their goals. Despite extensive ‘due diligence’ and research‚ there have been and still are many risks to
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James Jarvis In Alan Paton’s Cry‚ the Beloved Country there is two protagonists‚ Reverend Stephen Kumalo‚ and James Jarvis. Both characters play significant roles to the story but James Jarvis’ situation is noteworthy and inspirational. James is an influential‚ dynamic character because his opinion dramatically changes upon reading his son’s manuscript. A series of events influences James to shift his mindset into the mindset of his son. An analysis on James Jarvis’ changing mindset reveals
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Larry Warren (Rendlesham) From Wikipedia‚ the free encyclopedia For the Executive Director of UMHHC‚ see Larry Warren. Larry Warren (Lawrence P. Warren or Lawrence Patrick Warren‚ Larry Patrick Warren or Larry P. Warren)‚ who used the pseudonym Art Wallace‚ was a member of the US Air Force Security Police stationed at an American base on British soil. He is most famously known for his involvement in the Rendlesham Forest Incident and has published a book on this event co-authored with Peter Robbins
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