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
Premium Generally Accepted Accounting Principles Balance sheet Accounts receivable
‘Going Green’ Why is it everywhere people go they always see or hear about going green? It’s because going green plays a big role in the economy also the environment in today’s society. Indeed‚ people going green save on money‚ energy and using less gas is good for the environment. For example‚ when washing clothes in the washing machine one should always use cold water whenever possible because‚ almost ninety percent of energy goes to heating water. In the summer people can also
Premium Environmentalism Environment Natural environment
HISTORY OF ACCOUNTING LEARNING OUTCOMES Understand the history of accounting dating from prehistoric times to written record keeping. Identify the seven preconditions for the emergence of systematic book keeping. Know Luca Pacioll contributions in introducing double entry book keeping. Accounting is a tool‚ invented by humankind‚ to fulfill needs of society. Unlike the explorers of the past who discovered new lands‚ accounting cannot in any true sense be said to have been discovered
Premium Accountancy Bookkeeping Double-entry bookkeeping system
Accounting for non-accounting students eighth edition John R. Dyson ACCOUNTING FOR NON-ACCOUNTING STUDENTS Visit the Accounting for Non-Accounting Students‚ eighth edition Companion Website at www.pearsoned.co.uk/dyson to find valuable student learning material including: G G G G Multiple choice questions to help test your learning Extra question material Links to relevant sites on the web Glossary explaining key terms mentioned in the book We work with leading authors to develop
Premium Financial statements Management accounting Balance sheet
Going with The Flow Katha Pollitt is a well-known writer and is most known for being a liberal essayist for The Nation. In 1985‚ she wrote an article titled “Why Boys Don’t Play with Dolls”. Pollitt mentions that parents find it a lot easier to go along with those preconceived notions of boys and girls that society has set than it is to go against the norm. Society has set its own criteria for how we should raise children. Genders and gender-roles play a large part in molding a child to fit
Premium Sociology
UNIVERSITY OF JOS THE CONCEPT OF IMPROVISATION AND THE ROLE OF THE STUDENT AND TEACHER IN IMPROVISATIONS DATE: 13/02/2013 INTRODUCTION In its simplest sense‚ improvisation is the ability to react spontaneously‚ from moment to moment. This is the base for all definitions of improvisation. The ability to improvise is certainly esteemed‚ as it is related to resourcefulness. The attitudes towards improvisation are knowledge‚ culture and environment dependent‚ and differ from person to person
Premium Management Marketing Education
COURSE ACCOUNTING IA CODE CAC 1107 AIM The purpose of the course is to provide an understanding of the basic concepts and techniques of accounting and their application to business management. The course covers the accounting cycle and assumes no prior knowledge of accounting. The course is intended for those who will use accounting information as managers rather than those who will prepare it as accountants. In appreciation of the question of the semantic value of accounting information
Premium Management Accountancy Business
The age and sex distribution of the population of Nigeria by the 1991 census is as shown in Table 1.3.2. The data Show a high proportion of children in the population. Those under 15 years of age constituted about 45 per cent of the total population. The proportion of aged persons (60 years and above) in the population constituted only 3.3 per cent. The age structure of the population‚ according to the 1991 census‚ shows a very broad-based pyramid‚ reflecting the large proportion of children and
Free Demography Population
Going for the Look In Marshal Cohen argument responding to Steve Greenhouse article‚ “Going for the Look‚ but Risking Discrimination‚” Greenhouse argues that companies only hire people for their looks and not for their experience. This has been going on for a long time‚ but some people never really realized it. Companies like Abercrombie & Fitch and L’ Oreal that hire based on looks and not on the experience of the person‚ reminds me of a bully who does things and doesn’t get caught‚ but when
Premium Experience Ideology 2006 albums
obtain funds for future research.[2] Role Biochemists study aspects of the immune system‚ the expressions of genes‚ isolating‚ analyzing‚ and synthesizing different products‚ mutations that lead to cancers‚ and manage laboratory teams and monitor laboratory work. Biochemists also have to have the capabilities of designing and building laboratory equipment and devise new methods of producing correct results for products.[3] The most common industry role is the development of biochemical products
Premium Molecular biology Chemistry Biology