THE INSTITUTE OF CHARTERED ACCOUNTANTS OF PAKISTAN Foundation Examinations Autumn 2009 September 10‚ 2009 FUNCTIONAL ENGLISH Module A Q.1 (a) (MARKS 100) (3 hours) State whether the underlined words in the following sentences are adjectives‚ adverbs or none of these. (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) (ix) (x) The French town has an interesting history. Akram said that he was sincerely sorry for misusing the tax fund. He ran fast. This is a fast car. You don’t look well today
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The basic accounting concepts have defined the conception of the preparation of financial statements and the process of preparation in the UK is well regulated. But financial accounting requires a fair amount of flexibility in some certain areas‚ so the need of judgements and estimations for accounts preparers is demand. Meanwhile it leaves a significant approach in accounting treatments. For example‚ when organizations decide which of several inventory valuation methods to utilize; managers make
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Chapter 4 The Period of Enlightenment (1872-1898) Historical Background After 300 years of passivity under Spanish rule‚ the Filipino spirit reawakened when the 3 priests Gomez‚ Burgos and Zamora were guillotined without sufficient evidence of guilt. This occurred on the 17th of February. This was buttressed with the spirit of liberalism when the Philippines opened its doors to world trade and with the coming of a liberal leader in the person of Governor Carlos Maria de la Torre. The Spaniards
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NAME: DATE: UNIT TITLE: SHC 31 TASK 1: 1. – Give an in depth description on the different reasons people communicate. Communicating clearly is an essential skill for all involved as our survival and success is dependent on our ability to communicate. Whether it be in large/small groups‚ one 2 one or in an organization‚ school or a hospital settings‚ effective communication involves listening‚ questioning‚ understanding and responding. This does not have to be in the form of the spoken
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to study counterpoint and flute. Later‚ he journeyed to Paris‚ whilst he was there he added a second key to his flutes‚ changing the fingering position on the instrument‚ but making it easier to play. Quantz then returned to Dresden and there he was made a member of the court Kapelle. From 1728 he taught Prince Frederick of Prussia on the flute before moving to Berlin in 1741. Instead of playing in the pit orchestra at the opera‚ Quantz served The King and played private evening concerts for him
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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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Accounting Tutorial Question Topic 2 Week 5 Question 1 Encik Abbul has a sundry shop business registered under the name of Prudential Enterprises. The following is the summarised version of the bad debts‚ doubtful debts and the A/Receivables accounts of his business start in 2011. (The accounting period of the business is similar to the normal calendar year) Year | Account Receivables | Bad debts already written off during the year | Allowance for doubtful debts (percentage of outstanding
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Accounting for Managers TOPIC A: AN INTRODUCTION TO ACCOUNTING Investors – Individual and groups provide initial capital. Creditors – Company which loans money to another company (Suppliers/Bank). Managers – Oversee the day-to-day operations. What is accounting? * Process of Recognising‚ measuring‚ recording (also known as transactions)‚ disclosing and attesting to information. *Information – Decision Making (Value Creation)‚ Control (Monitoring). Process of Accounting: Transactions
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Sensitive Periods Introduction Sensitive periods are a termed coined by a Dutch biologist Hugo de Vries and later adopted by Dr. Montessori to refer to the important period of development in childhood. Montessori was not very specific in her published works about the precise number‚ description‚ or timing of these sensitive periods. These periods are critical to the child’s self-development. She set out several periods with the approximate ages to which they applied. Dr. Montessori believed‚ adults
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1. Which of the following statements regarding fire-retardant treatment of wood is MOST accurate? A. the fire retardant is intended to occur at temperatures lower than those developed in fires. B. the fire retardant is intended to occur at temperatures higher than those developed in fires C. all chemicals used as fire retardants can be used for exterior applications D. fire retardant treatment of wood increases its strength 2. Most fire-retardant chemicals operate by: A. accelerating the
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