Unit 332 Support individuals at the end of life 1.1 The main legal requirements and agreed ways of working relating to end of life care are: 1. The Department of Health’s 2008 End of Life Care Strategy that provides a framework aimed at promoting high quality care for all adults approaching the end of life in all care settings. It sets out what adults reaching the end of their lives‚ and their carers can expect from the services provided to them. One of the key aims is to ensure as far as possible
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Presbyterian Fundamentalist; joined the prosecution against John Scopes in the "Monkey Trial" of 1925; took the stand as an expert on the Bible‚ he was made to appear foolish by criminal lawyer Clarence Darrow; five days after trial‚ he died of a stroke‚ probably from heat and stress 9) Clarence Darrow- famed criminal lawyer; worked in "Monkey Trial"; made William Jennings Bryan appear foolish 10) Andrew Mellon- Treasury Secretary whose tax policies favored the rapid
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Romantic Period (1820-1900) Characteristic of Music -it is a manifestation of one’s feelings -it is an expression of emotion -among the different periods of civilization‚ Baroque‚ Renaissance‚ it was during the Romantic period wherein the expression of feelings was clearly emphasized thru music. Romanticism -is a movement which means intense emotional manifestation‚ imagination and individualism -it allows free expression of feelings -artists were given to show their inner ideas and beliefs
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receivables and percentage of sales are two accounting allowance methods used to reconcile customer accounts deemed noncollectable. When allowed by generally accepted accounting principles (GAAP)‚ these two strategies are preferred over direct write-off of bad debt expenses. Percentage of receivables and percentage of sales provide a business with the ability to accurately estimate the expected bad debt losses they will have in each succeeding fiscal reporting period." Percentage of sales method is a good
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E1-5 Cougar’s Accounting Services provides low – cost tax advice and preparation to those with financial need. At the end of the current period‚ the company reports the following amounts: Asset – 19000; Liabilities – 15000; Revenues – 28000; Expenses = 33000 Required: 1. Calculate net loss. 2. Calculate stockholders’ equity at the end of the period. Net loss *Revenues – Expenses = (5000) Stockholders * Assets – Liabilities = 4000 E1-6 Cash 5400 Salaries expense 2200 Accounts payable 3400
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FINANCIAL REPORTING STANDARD FRS 12 Income Taxes This version of the Financial Reporting Standard does not include amendments that are effective for annual periods beginning after 1 January 2013. FRS 12 CONTENTS Paragraphs INTRODUCTION IN1 OBJECTIVE SCOPE 1 DEFINITIONS 5 Tax base 7 RECOGNITION OF CURRENT TAX LIABILITIES AND CURRENT TAX ASSETS 12 RECOGNITION OF DEFERRED TAX LIABILITIES AND DEFERRED TAX ASSETS 15 Taxable temporary differences
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1 ACCOUNTING 1 (ACN101- M) STUDY UNIT 1: THE NATURE AND FUNCTION OF ACCOUNTING DEFINITION: • • • Accounting can be defined as the orderly & systematic recording of the monetary values of financial transactions of a business The reporting of results Providing financial information as a basis for decision making 3 main processes define the accounting process: 1. IDENTIFYING: Selecting evidence of economic / financial activity (transactions) 2. RECORDING transactions to provide a permanent
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documents need to be summarized‚ as otherwise the business might forget to make some payments‚ ask for money owed or even accidentally pay for something twice. It is therefore imperative to keep records of source documents of transactions. Such records are made in “books of original entry”. The books of original entry also called a daybook are a descriptive and chronological (diary-like) record of day-to-day financial transactions. The main books of original entry are: o Sales Day Book (book of original
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forensic accounting plays a huge role in many of the court cases publicized by the media. With the spotlight on the profession‚ this is a good opportunity to discuss the following topics: 1) Five skills that a forensic accountant needs to possess. 2) The role of a forensic accountant within a courtroom environment. 3) Analyze the legal responsibility a forensic accountant has while providing service to a business. 4) Examine two cases where forensic accountants have provided
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CASE ASSIGNMENT INTERNATIONAL FINANCIAL REPORTING STANDARDS MASTER OF SCIENCE IN BUSINESS EK337EPERSPECTIVES ON INTERNATIONAL ACCOUNTING SPRING 2013 CANDIDATE NUMBERS: 28 32 76 87 UniversitetetiNordland 1 CONTENT Introduction……………………………………………………..3 Theoretical Framework………………………………………….5 Advantages……………………………………………………....5 Disadvantages…………………………………………………....6 Challenges………………………………………………………..6 Analysis………………………………………………………….7 Conclusion………………………………………………………10
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