RESIDES (PERSON_NAME‚ STREET‚ CITY‚ STATE)WORKS (PERSON_NAME‚ COMPANY_NAME‚ SALARY)ADDRESS (COMPANY_NAME‚ CITY‚ STATE‚ ZIP)MANAGES (PERSON_NAME‚ MANAGER_NAME) 3. Find all employees who live in the same city and street as their manager (3 pts) SELECT R.PERSON_NAME‚ M.MANAGER_NAME‚ R.STREET‚ R.CITY‚ R2.STREET‚ R2.CITY FROM RESIDES R‚ MANAGES M‚ RESIDES R2 WHERE R.PERSON_NAME = M.PERSON_NAME AND M.MANAGER_NAME = R2.PERSON_NAME AND R.STREET = R2.STREET AND R.CITY = R2.CITY 4. Find all persons who do
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AAY703-Allegiant 703‚cleared to Orlando Sanford International Airport‚ Atlanta‚ J45‚ Ormond Beach‚ then as filed. Maintain 5000. Expect FL330 one zero minutes after departure.Departure frequency125.1. Squawk XXXX. Say maintain 5000‚ not initial takeoff altitude 5000. Remember that FL330 is RVSM and the pilot filed /G (non-RVSM). Confirm it with him by saying "AAY703 confirm that you are RVSM compliant." ++FRC OMN++ Only clear him to the OMN in the route and then say "then as filed" after
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|Turnover Ratio | |N.I. Net Income |XA Uncollectable | | |Accounts | | |~A Contra-Asset | | |(negative) | | |$ CASH | Balance sheet |Assets |Liabilities | |Current Assets |Current Liabilities | |Cash |Payable (Account‚ | |Marketable |Note‚Interest‚ | |Securities/Stocks |Salaries‚ Income | |Short Term |Tax)
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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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installment sale method of accounting for this transaction. Terms called for a down payment of $500‚000 with the balance in two equal annual installments payable on December 15‚ 2014‚ and December 15‚ 2015. Ignore interest charges. Rigsby has a December 31 year-end. In 2013‚ Rigsby would recognize realized gross profit of entry at December 31‚ 2013? Gross profit % = ($4‚500‚000-3‚600‚000)/$4‚500‚000=20%2013:20%x$500‚000=$100‚000 In its December 31‚ 2013‚ balance sheet‚ Rigsby would report In 2013
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View from PAT Positive accounting is to set some hypothesis which could affect accounting practice based on economic theory‚ using scientific methodology to do research and test those hypothesis. Simply speaking‚ it applied empirical research to accounting field. Positive Accounting focus on questions like “what is”‚ different from Normative Accounting which focus on questions like “what should be ”. Compare those two accounting theory‚ positive accounting theory is more scientific. Watts and Zimmerman(1986)
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price-level accounting d. audit report 3. The percent of fixed assets to total assets is an example of e. vertical analysis f. solvency analysis g. profitability analysis h. horizontal analysis . 4. An analysis in which all the components of an income statement are expressed as a percentage of net sales is called i. vertical analysis j. horizontal analysis k. liquidity analysis l. common-size analysis 5. A balance sheet that
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QUESTIONS Q3-1 The basic idea underlying the preparation of consolidated financial statements is the notion that the consolidated financial statements present the financial position and the results of operations of a parent and its subsidiaries as if the related companies actually were a single company. Q3-2 Without consolidated statements it is often very difficult for an investor to gain an understanding of the total resources controlled by a company. A consolidated balance sheet provides a much
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Chapter 1—Introduction to Accounting and Business TRUE/FALSE 1. The federal government is an example of an external user of accounting information. ANS: T PTS: 1 DIF: Moderate OBJ: 01-01 2. An example of a general-purpose financial statement is a report about projected price increases related to transportation costs. ANS: F PTS: 1 DIF: Easy OBJ: 01-01 3. The Canadian Public Accountability Board was created to promote public confidence in the integrity of financial reporting. ANS: T PTS: 1
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← Abstract Faced with various issues of international accounting in cultural‚ economic‚ ethical and social level‚ after comparing US with China about the GAAP‚ analyzing the differences and difficulties in global accounting standard‚ it’s necessary to separate different accounting standards because of the diversification in different countries‚ it shows that accountancy professions play an important role in capital market‚ which can provide useful‚ relevant and reliable information to interested
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