Chapter 3 continued... Every acct on adj trial bal is used only once in creating first 3 financial stmts. Point of closing is to bring RE up to date - in doing that‚ we zero out temp accts. 4 kinds of closing entries: 1) close out Revenue - debit Rev CR Income Summ (normal credit bal) (only exists long enough for closing entries) - companies may be closing hundreds of rev or exp accts 2) close out Expense accts - list every single acct DR Income Summ CR Exp accts 3) DR Income Summ
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Advanced Language Practice with key Michael Vince with Peter Sunderland English Grammar and Vocabulary MACMILLAN Macmillan Education Between Towns Road‚ Oxford OX4 3PP A division of Macmillan Publishers Limited Companies and representatives throughout the world ISBN 1 405 00762 1 with key ISBN 1 405 00761 3 without key Text © Michael Vince 2003 Design and illustration © Macmillan Publishers Limited 2003 First published 1994 This edition published 2003 All rights reserved; no part of
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figurative meanings to the term carry. O’Brien includes different form implied to the word carry. In the beginning of the chapter he begins to list what each soldier carried with him literally. O’Brien also includes what each soldier carries with him figuratively‚ what weighs them down. Each item that they carry gives the reader insight of their personality and emotions. The chapter The Things they carried gave the reader a view of what was to come next‚ how the characters story was going to be introduced
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MKT 2375 Chapter 2 Problem 1 a. CD Contribution Profit Selling Price to CD Distributor Less: Variable Cost $9.00 $1.25 $0.35 $1.00 $2.60 CD Package and disk Songwriter’s royalties Recording artists’ royalties Total Variable Cost Contribution per CD unit $6.40 Chapter 2 Problem 1 b. Break-Even Analysis – Units and Dollars Total Fixed Cost Advertising and Promotion $275‚000 Studio Recording’s Overhead $250‚000 Total Fixed Cost $525‚000 BEVU = $525‚000 / $6.40 = 82‚031
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Study guide chapter 13 and 14 Chapter 13: 1. East and central asia 2. 7th and 8th century 3. Kami 4. Buddism 5. Taika‚ nara‚ Heian 6. Takia reforms 7. Aimed at completely revamping the imperial administration 8. Buddist monks 9. Restored the great aristocratic families 10. . 11. The tale of Genji 12. Pursuit of aesthetic enjoyment 13. The fujiwara 14. Bushi 15. Most rose to power as landowners‚ estate managers‚ or local state officials 16. Samurai 17. Hired military body guards
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The first week lesson was focused on the historical development of the Advanced Practice Nursing (APN) role and evidence-based practice from the perspective of various philosophical and theoretical foundations. In which I have learned about various roles and responsibilities of APN. As the scope of practice for APN is vary from state‚ I have explored the role and scope of practice of Nurse Practitioner (NP) in Texas. The second week lesson was focused on the complexity theory and selected skills
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E1 People who have a special need disability means that they have a physical or mental impairment that has a long term effects on their ability to do the normal and same things as other people. There are a number of ‘models’ of disability which have been defined over the last few years. The two most frequently mentioned are the ‘social’ and the ‘medical’ models of disability. Medical Model of disability looks at disabled people as a problem. For example if a child couldn’t get into the setting
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Candidate Name…Shelley Daly…………………………. Reg. No.:…………. ………. Use this form to record details of activities (tick as appropriate) Observed by your assessor Oral questions Seen by an expert witness written questions Seen by witness Candidate statement Self reflective account Observation of work products CU311 1.1 1.2
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Chapter 3-1 The Accounting Information System Chapter 3-2 Financial Accounting‚ Fifth Edition Study Objectives 1. Analyze the effect of business transactions on the basic accounting equation. 2. Explain what an account is and how it helps in the recording process. 3. Define debits and credits and explain how they are used to record business transactions transactions. 4. Identify the basic steps in the recording process. 5. Explain what a journal is and
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CYPOP 14 1.1 Identify the different relationships children and young people may have. Parents Siblings Extended family Friends Healthcare providers (e.g doctor/dentist) Social workers Teachers Childminders Carers Neighbours 1.2 Explain the importance of positive relationships for development and wellbeing. Positive relationships with children and young people are important because if the child feels comfortable around the carer they can separate more easily from their parents
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