Inventory- merchandise on hand (not sold) at the end of the accounting period o Multi-step income statement- contains several sections‚ subsections‚ subtotals o Sales-total amount charged customers for merchandise sold – (cash sales‚ and sales on acct.) o Sales returns and allowances-granted by seller to customers for damaged/defective merchandise. o Sales discounts-granted by seller to customer for early payment of amounts owed. o Example- 2% discount on $10‚000‚ if paid in 10 days
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Approaches to metaphor: Structure‚ classifications‚ cognate phenomena HELEN V. SHELESTIUK Abstract The article aspires to present a systematized view on the contemporary understanding of metaphor essence and structure‚ reviews various classifications of metaphor‚ and discusses cognate ‘similarity-based’ phenomena in natural language. The opposing views on metaphor as a three- and twocomponent structure are reconciled in the article through the analysis of di¤erent kinds of metaphors. Three types
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Bank Accounting is an application within the financial accounting module of SAP. It helps users in managing incoming and outgoing payments for cash balance controlling. It also further provides users with ease in managing accounting transactions with their respective banks. Master Data Master data is stored centrally in the bank directory. Bank Directories: these contain the bank master data for all the banks that the user approaches for business transactions. This means‚ data of the user’s own
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ACCOUNTING MINICASE: ACCT – 08 TEACHING NOTES BUSINESS ETHICS PROGRAM Booking the Budget Teaching Notes What Are the Relevant Facts? 1. Maria and Andy have organized and are responsible for the accounting system of the HMO. 2. Bob and Connie‚ executive officers of the HMO‚ are mainly concerned with rosy sales results. 3. Financial sales accruals have been recorded for numbers that are closer to budget projections than actual sales. 4. Auditors reviewing the financial figures will require
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Running head: RHETORICAL ANALYSIS 1 Rhetorical Analysis of Martin Luther King’s “I Have a Dream” Ted Wilkenfeld Professor Moriarty Composition 0990 April 21‚ 2011 RHETORICAL ANALYSIS 2 Abstract This paper presents an analysis of the “I Have a Dream” speech by Martin Luther King. The author covers King’s use of support‚ ornamentation/embellishment‚ and other rhetorical techniques. Further‚ the author is quick to contextualize the nature of King’s speech. RHETORICAL ANALYSIS Rhetorical
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SHIRLEY S. CARRILLO were appointed as the official signatories and authorized persons to transact legal matters and concerns in relation to their duties; WHEREAS‚ GTMEMPCO has an active joint account to GSIS Family Bank (General Trias Branch) with Acct. No. 10-009-005907-5 under the names of DENNISE R. COLUMNA and MARIBEL S. MOYA; WHEREAS‚ upon effectivity of this resolution‚ the depositor’s name of said account will now be changed from DENNISE R. COLUMNA and MARIBEL S. MOYA to DENNISE R. COLUMNA
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psychology (8th ed.). New York: McGraw-Hill. Yoshikawa‚ H.‚ Weisner‚ T. S.‚ Kalil‚ A.‚ & Way‚ N. (2008). Mixing qualitative and quantitative research in developmental science: Uses and methodological choices. Developmental Psychology‚ 44(2)‚ 344-354. doi:10.1037/0012-1649.44.2.344
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DSM-5 Summary 1 Raven N. Aponte Liberty University It is imperative for all mental disorders to have a specific method of classification. The Diagnostic and Statistical Manual of Mental Disorders is a manual designed to help professionals comprehensively understand mental illness and treatment for each diagnosis (American Psychiatric Association‚ 2013). The primary use of the DSM-5 is to assist professionals in diagnosis for each specific patient‚ which prompts an effective treatment
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Edita Mercado Su Jane Acct 301 FASB Codification Assignment 3/13/2013 Professional Research: FASB Codification A. Identify relevant Codification section that addresses transfers of receivables. The relevant codification section that addresses transfers of receivables is the following: FASB ASC 860-10-05-15. C. Provide definitions for the following: 1) Transfer: The conveyance of a noncash financial asset by and to someone other than the issuer of that
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ACCOUNTING MINICASE: ACCT – 13 TEACHING NOTES BUSINESS ETHICS PROGRAM Survive the Year Teaching Notes What Are the Relevant Facts? 3. Not make the allowance adjustment but provide information to the auditor that will effectively lead to revealing the uncollectability of the Ender account. Chris and Robin‚ the CEO‚ know a material receivable is probably uncollectable‚ but no adjustment to the allowance account has yet been made. 4. Make a partial adjustment for the uncollectable receivable
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