SALES Chapter 1 Nature and From of The Contract ------------------------------------------------- Art. 1458: By the contract of sale one of the contracting parties obliges himself to transfer the ownership of and to deliver a determinate thing‚ and the other to pay therefore a price certain in money or its equivalent. ------------------------------------------------- ------------------------------------------------- A contract of sale may be absolute or conditional. COMMENT: 1)
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THE FINANCIAL AUDIT – THE GUARANTOR OF THE TRUE AND FAIR VIEW SUPPLIED BY THE FINANCIAL STATEMENTS Boa-Avram Florin Babe-Bolyai University‚ Cluj-Napoca‚ Faculty of Economical Science and Business Administration‚ St. Teodor Mihali‚ No. 58-60‚ 400591‚ Romania‚ botaavramflorin@yahoo.com‚ Tel: 0740-886491 Mati Dumitru Babe-Bolyai University‚ Cluj-Napoca‚ Faculty of Economical Science and Business Administration‚ St. Teodor Mihali‚ No. 58-60‚ 400591‚ Romania‚ dmatis@econ.ubbcluj.ro‚ Tel:
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Question 1 1.0 Nature of the Shell Refining Company Our group has selected Shell Refining Co. Bhd (F.O.M) as our assignment topic’s company. It’s a Malaysian based company located in Port Dickson which produces wide range of petroleum products‚ mostly consumed within Malaysia. It was incorporated in Malaysia on 19 September 1960 and was listed on KLSE on 29 October 1962. Its parent company is Royal Dutch Shell PLC. The company vision is to be the top performing and most admired refinery in Asia
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Centre for Tourism‚ Hospitality and Culinary Management Programme: Diploma in Hotel Management / Diploma in Tourism Management / Diploma in Events Management / Diploma in Culinary Management Subject: Principles of Accounting (DAC 2014) August – December 2013 Elearn Password: DAC2014 Turnitin ID: 5710730 Turnitin Password: DAC2014 Lecturer: Mr Peter Pang Consultation Hours: (My time table will be on Elearn) E-mail: peterpang@sunway.edu.my Tel No: 03 7491 8622
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vacation finally started. I was on a ship to Alaska. But that night the ship hit an iceberg. The ship was sinking and everyone was hurrying to the emergency exit. The exit was locked. There was no way out‚ but a broken window caught my attention. I could have jumped out of the window. However I thought the window was not big enough for me to pass through. But I still dove out of the window so as to escape. A big piece of glass was stuck to my arm. I had been floating on the sea for days. Suddenly‚ my head
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EXPORT PROCEDURE 1. An exporter receives an enquiry from the prospective buyers seeking information regarding price‚ quality & other terms conditions for export of goods. The exporter sends a quotation known as proforma invoice as reply. 2. If the buyer is satisfied with the export price & other terms & conditions‚ he places the order or indent for the goods. 3. After receiving the order or indent‚ the exporter undertakes an enquiry regarding the credit worthiness of importer to assess the
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Question 1 Management audit is a term used to describe the kind of audit work carried out to look into the economy‚ efficiency and effectiveness of the organization and its component parts. Efficiency in this sense has to do with determining whether resources (personal and property) are being used optimally within the bounds of what is practically feasible. Effectiveness involves determining whether resources are being used to proper effect. Economy relates to the avoidance of unnecessary waste
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SUMMARY OF KEY POINTS OVERVIEW OF FINANCIAL STATEMENTS AUDIT * The audit enables the auditor to express an opinion whether financial statements are prepared‚ in all material respects‚ in accordance with and acceptable financial reporting framework. * Complete set of general purpose financial statements: * 1. balance sheets * 2. income statements * 3. statement of changes in equity * 4. cash flow statement * 5. summary of significant accounting policies and other
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Economy Shipping Company It is recommended that Economy Shipping Company (ESC) replace the steamboat‚ Cynthia‚ with a new diesel powered boat. The analysis assumed no operating cost in 1950. Although ESC was presumably still in service during this analysis‚ the costs associated with the project evaluation were not accounted for until 1951. It was also implicit in the NPV calculations that any upgrade required subsequent to 1950 could be performed without any interruption to the daily
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moral order has to catch up with the moral necessities of actual life in time‚ here and now.” What Joseph Campbell means is that people who are living now have to live by their own morals and standards‚ not those of their previous generations. The “moral order” he talks about is the set of values and ethics people follow in daily life. As time progresses‚ society changes‚ and its social norms have to change along with it. Just in 2013‚ France revoked their law of banning women from wearing pants in
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