w w ap eP m e tr .X w om .c s er UNIVERSITY OF CAMBRIDGE INTERNATIONAL EXAMINATIONS General Certificate of Education Advanced Subsidiary Level and Advanced Level 9706/04 ACCOUNTING Paper 4 Problem Solving (Supplementary Topics) May/June 2006 2 hours Additional Materials: Answer Booklet/Paper READ THESE INSTRUCTIONS FIRST If you have been given an Answer Booklet‚ follow the instructions on the front cover of the Booklet. Write your Centre number‚ candidate number and name on all the work
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includes accounts called Estimated Revenues‚ Appropriations‚ and Encumbrances. This indicates that the city a. formally integrates its budget into its accounts. b. uses a cash plus encumbrances basis of accounting. c. maintains its accounts on an accrual basis. d. erroneously reports encumbrances as expenditures. 2. Legal authority to expend resources is adopted by a city council in the budgeting process. These legal authorizations are called a. appropriations. b. authorizations. c. encumbrances. d. expenditures
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action others will follow and comprehend similarly. The judgment of peers drives people to pirate. The points which have been state also contributed to the increase number of pirates and hence more people are pressured to conform. Lastly‚ downloading copyright protected content offers a sense of anonymity‚ makes the act of theft seemingly victimless and most likely the government are unable to prosecute the pirate. It is unlawful to pirate but the ramifications of pirating is not harsh compared to physically
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passes the DOD Appropriations Bill and the President signs it‚ then the Office of Management and Budget (OMB) distributes the Budget Authority to the DOD. This distribution is called Apportionment. The funds can then be obligated for the programs and needs defined in the budget development process. Flow of Funds The Office of Management and Budget (OMB) apportions funds (Budget Authority) to the DOD Comptroller on a quarterly‚ annual‚ or other periodic basis‚ depending on the appropriation. Following
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Collaborative Arrangements Why Companies Collaborate Firms opt for collaborative arrangements when exporting as an alternative may not be feasible. There are also financial considerations and companies may find it more advantageous to collaborate abroad to mitigate financial risk to the company. Reasons for Collaboration: To spread and reduce costs To specialize in competencies To avoid or counter competition To secure vertical and horizontal links To gain knowledge To gain location-specific
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The Federal Circuit Court of Appeal has appellate jurisdiction over the U.S. Claims Court. True Which of the following terms best describes the decision reached by an arbitrator? Award The dispute resolution method that is most likely to be used by a regulatory agency to negotiate the provisions of the regulations with the interested groups so that there is less likelihood of a challenge once the regulations are promulgated is: regulatory negotiation With reference to the federal government
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accounts called Estimated Revenues‚ Appropriations‚ and Encumbrances. This indicates that the city a) formally integrates its budget into its accounts. b) uses a cash plus encumbrances basis of accounting. c) maintains its accounts on an accrual basis. d) erroneously reports encumbrances as expenditures. 2. Legal authority to expend resources is adopted by a city council in the budgeting process. These legal authorizations are called a) appropriations. b) authorizations. c) encumbrances
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contract‚ either by the seller with assent of the buyer or by the buyer with the assent of the seller‚ the property in the goods thereupon passes to the buyer. Such assent may be expressed or implied‚ and may be given either before or after the appropriation is made. Section 23(2): Wherein pursuance of the contract‚ the seller delivers the goods to the buyer or to a carrier as other bailees (whether named by the buyer or not) for the purpose of transmission to the buyer‚ and does not reserve the right
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deliver their education and training programmes to learners. For further information please call our Customer Services on + 44 1204 770 696‚ or visit our website at www.edexcel-international.org . November 2007 All the material in this publication is copyright © Edexcel Ltd 2007 - EDUCATIONAL PURPOSES ONLY - NOT FOR SALE - Contents 1. 4305 Paper 1 Mark Scheme 4 4305 IGCSE Accounting November 2007 3 - EDUCATIONAL PURPOSES ONLY - NOT FOR SALE IGCSE Accouting 4305 Paper 1 Mark Scheme Question Number
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Ethical and legal issues According to D. E. Summer and S. Rhoades in Magazines: a complete guide to the industry; magazines face the same legal and ethical issues than newspapers: “[…] plagiarism‚ libel‚ slander‚ invasion of privacy‚ editorial bias‚ and inaccuracy”[1]. Indeed‚ there are some limits to what a journalist can write‚ an editor can publish‚ a photographer can photograph‚ and a designer can design. Magazines go sometimes beyond the ethical or legal bounds. All these issues are parts of
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