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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2013). “The communities where FGM is practiced explains Dr. Shaw‚ place high value on virginity‚ so the custom is seen as protection for young girls from premarital sex”. (Keilburger‚ 2013: 1) Adding on‚ developed nations across the world including Canada do not allow for such treatment to be performed on women as it is believed here to be inhumane and child abuse (Keilburger‚ 2013). Despite scarce records of such mutilation to occur to Canadian women in secrecy‚ there are laws preventing physicians
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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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in Canada. * Age increases the risk of developing colon cancer. About 90 percent of all colon cancer cases occur in people older than 50. * In many cases colon cancer has no obvious symptoms. However‚ in some cases‚ a good warning sign is rectal bleeding. * In Canada about 25 people die of colon cancer every day. Facts about Colon cancer * Colon cancer is taking 655‚000 deaths worldwide per year‚ and it is the second leading cause of cancer-related deaths in Canada.
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Geoffrey Canada wrote in his book Reaching up for Manhood‚ "The image of male as strong is mixed with the image of male as violent. Male as virile gets mixed with male as promiscuous. Males as intelligent often gets mixed with male as arrogant‚ racist‚ and sexist." In this way many people define the masculinity and try to conform boys in these stereotypes which negative influence on boy’s development and behaviors. This image of masculinity started in antiquity and is still predominate in our days
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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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Section A Under Case Study (Newspaper) HB Global 1. Types of audit opinion Qualified opinion * A qualified opinion report can result from a limitation on the scope of the audit or failure to follow generally accepted accounting principles Adverse opinion * It is used only when the auditor believes that the overall financial statements are so materiality misstated or misleading that they do not present fairly the financial position or results of operations and cash flows in conforming
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confident that the appropriate programs are being offered. We heard from some witnesses that implementing the wrong program for a particular community can do more harm than good. Programs are currently being delivered in a piecemeal fashion across Canada‚ meaning young people are often getting different messages about
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Two ear‚ the media romanticized the role of women as housewife leaving the man to be the sole breadwinner for the household as the woman does the unpaid work in the house taking care of the family. In relation to Lecture 6‚ post-World War Two era‚ Canada has seen a notable increase in women’s presence in the labour market‚ however there is a distinct unequal representation in the three labour sectors – primary‚ secondary and service sectors. With respect to gender dynamics‚ it is important to note
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Molson Canada: Combine the insights you gained from in-class discussions of privacy and CSR in social media to your analysis of the case‚ and make a recommendation that answers the following question: “How could Molson best put the potential of social media to use?” The problem with Molson and their facebook “Cold Shots Campus Challenge” was the mismatch of values that this campaign express (or at least how the public interpret it) and what historically the brand have promote. That’s
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