the next year. • Dividend of $ 20‚000 was declared on 15 October 2012‚ and been paid on 15 November 2013. • On 31 October 2012‚ Dyson sold the entire interest for $1.1 million. • Partial goodwill method is used in Malone. Theory and Impact of Accounting Treatment • AASB 10 Paragraph 97-99 The consolidated financial statement involves adding together the financial statement of the parent and subsidiary and making a number of adjustments. • Impact of Investment on Consolidation - On 30 June 2012
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law" or to "deny to any person within its jurisdiction the equal protection of the laws.” The amendment also grants citizenship to "all persons born or naturalized in the United States" which included former slaves who had just been freed after the 13th Amendment. The 14th amendment makes a promise that everyone is created equal regardless of race‚ gender‚ religion or nationality and became a crucial part of the Civil Rights Movement. The 14th Amendments applied the Bill of Rights‚ to the states as
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Alabama”. This court case began on October 20th‚ 1910 and ended on January 3rd‚ 1911. Bailey vs. Alabama started in Alabama and was carried to the Supreme Court. Bailey being the defendant‚ had agreed to work for “Riverside Company” for $12 a month for one year. Bailey continued
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The 13th amendment was passed by congress In 1865. This amendment allowed the slaves to become freedmen. This time of great celebration in the beginning was called the Reconstruction period. Just like all good times the joy usually passes and turns into something far scarier. Reconstruction failed due to people exploiting the freedmen. The Black Codes for Mississippi were “originally created to help the freedmen”‚ whilst in reality this was a very different story. These laws took advantage of the
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"The 13th Hour" By: Richard Doetsch SUMMARY | Nick Quinn finds himself stuck in a police station‚ accused of an unspeakable horror: the murder of his beloved wife‚ Julia. The police refuse to believe that Nick had nothing to do with her death. As they leave him to his fate‚ a mysterious man enters and makes a tempting offer: “If you could get out of here‚ if you could save her‚ would you?” He places a gold watch in Nick’s hands and tells him that he now has the ability to relive the past twelve
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Europe had suffered one of the worst natural mishaps the world had ever seen. From the wings of Italy through to Ireland‚ its inhabitants had lost their last strand of hope as a plethora of violent behavior and barbarism had befallen upon them. While morality deteriorated and respect for human life seemed impracticable‚ the people of these times were being threatened to their extinction. Their hope in God grew weary as the living learned to expect not the graceful hand of the God they knew‚ but rather
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ACTG 350: CASE 1 Buck’s Dilemma Overview As Buck’s Hunting Equipment‚ Inc. (Buck) has came to an exciting phase of growth and development‚ a new complexity involving the assignment and presentation of its borrowing and payment activity as it relates to the revolving line of credit extended has emerged. The report has been broken down into the following sections: 1. Assignment of Borrowing and Lending Activity: Presentation of
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company uses a process cost accounting system. Its Assembly Department’s beginning inventory consisted of 50‚000 units‚ 3/4 complete with respect to direct labor and overhead. The department started and finished 127‚500 units this period. The ending inventory consists of 40‚000 units that are 1/4 complete with respect to direct labor and overhead. All direct materials are added at the beginning of the process. The department incurred direct labor costs of $24‚000 and overhead costs of $32‚000 for
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had a single client with a large share of the business. The previous accounting system focused on two variables: direct labor and burden. For the latter‚ costs were grouped into a single cost pool that included burden costs associated with of the testing rooms i.e. mechanical and electrical; as well as engineering burden costs related to software and tooling development alongside administrative costs of the division. As the case mentions‚ total burden costs are then divided by the sum of testing and
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Electric utility bills. When an electric utility customer uses electricity‚ the electric company has earned revenues. It is obviously impossible‚ however‚ for the company to read all of its customers’ meters on the evening of December 31. How does the electric company know its revenue for a given year? Explain. According to historical data‚ the electricity usage usually tended to be fairly constant from month to month. The company can estimate the revenues for each month‚ by using historical data
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