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
FINANCIAL ACCOUNTING I COURSE DESCRIPTION/OBJECTIVES The primary aim of Financial Accounting is to provide students with an introduction to the process and function of financial reporting. Whilst a large proportion of the course is aimed at understanding accounting as a process‚ taking a preparers‟ perspective‚ we will also seek to develop an understanding of the importance of the role of accounting in today’s society. LEARNING OUTCOMES After studying this course the student will be able to understand:
Premium Marketing Human resource management Management
Challenge the Text "And she said maybe they got no rite to make me smart because if god wanted me to be smart he would have made me born that way." p. 16 If I could rewrite this part of the story I would add why he stands so strongly about his decision. Having a little background about the situation will give the reader a better and clearer understanding of why things are happening. Ask Questions "The more intelligent you become the more problems you’ll have‚ Charlie.’" p. 47 How far would
Premium Human
(a) Briefly explain what prompted some countries over the world to strongly advocate harmonization of accounting. The important reasons which necessitate harmonization of accounting practices are well contained in the observation made by Saudagaran. “While the initial efforts at harmonization were mainly championed by political bodies and professional accounting organizations‚ current pressures to harmonize are driven by investor groups who use financial statements‚ multinational companies which
Premium International Financial Reporting Standards International Accounting Standards Board Financial statements
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
Premium Balance sheet Internal control Auditor's report
traditionally the wooing of a female by a male‚ includes activities such as dating (dinner and a movie‚ a picnic‚ or general "hanging out")‚ along with other forms of activity‚ such as meeting online (also known as virtual dating)‚ chatting on-line‚ sending text messages or picture messages‚ conversing over the phone‚ writing each other letters‚ and sending each other flowers‚ songs‚ and gifts. Courting usually involves getting to know the family (especially the parents) of the one you are courting. Most of
Premium Courtship Dating Marriage
1 CHAPTER 12 Changing land tenure‚ defining subjects: Neoliberalism and property regimes on native reserves Jessica Dempsey‚ Kevin Gould and Juanita Sundberg Note: This may not be the final version of the chapter‚ as it is currently in process of publication. These are contradictory times in Canada. The United Nations (UN) Development Index consistently ranks Canada among the top 10 states‚ yet First Nations in Canada would rank sixtyeighth (Assembly of First Nations n.d.). One out of four
Premium First Nations Property Private property
2-1 BU8101 Accounting: A User Perspective Lecture 2 The Accounting Cycle Wednesday‚ 17 August 2011 Mrs. Ho Yin Kheng S3-01C-88 Nanyang Business School Nanyang Technological University Email: yklau@ntu.edu.sg Tel: 67905694 2-2 LO 2 Lecture Outline 1. Analyzing Business Transactions 2. Recording Process a. b. c. d. e. f. The Source Document The journal The accounts Debit and Credit rule Recording process illustrated Unadjusted trial balance 3. Adjusting entries
Premium Balance sheet Double-entry bookkeeping system Generally Accepted Accounting Principles
communication. The relationships depicted in the text have or did have communication but it was lost and lead to communication problems in their relationship Stories/evidence: - The father - Nobody said anything - Night school - Will you please be quiet please? ESSAY......... Raymond Carver’s short stories about communication and miscommunication are depicted through many of the relationships in the text of ‘Will You Please Be Quiet‚ Please?”. The characters
Premium Short story Communication Anton Chekhov
Text presentation of the extract “Anne meets her class” Prepared: Lolita Romanyuk 201st group Language and literature (Modern Greek) The title of the text is “Anne meets her class”. The author’s name is Dora Jessie Saint‚ best known by pen-name Miss Reed‚ she is an English novelist. The text is extract from the novel “Fresh from the Country”‚ the story of a young country girl who has taken a first teaching job in the big city. The text tells us about first day of a young teacher at school
Premium Teacher Guidance Sentence