Answer 1: Company A is small and has a low profile because of low volume of sales and no advertisement expenses. This shows Proprietary Business. Company B is a large and have a high profile because sales value is high and it incurs heavy cost of advertisement expenses. Answer 2: This is possible because the sales of Company B are 3.4 times higher than the sales of Company A‚ so even the large expenditure doesn’t affect the Net Income. Answer 3: A: = $211686/$415072*100 = 50.99% or Say 51% B: If
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HW#1 Q1. Dr Accounts Receivable $ 22 M Cr Net Sales $ 22 M Dr Cost of Goods Sold $ 9.9 M (COGS to net sales ratio: 45% and the additional net sales at the end of 1993 = $22 million) Cr Inventories $ 9.9 M Q2. B&L’s accounting treatment of the product shipment arising from its new sales strategy is correct. Our opinion is based on the revenue
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Rhythm and blues which s also known as R&B is a genre of popular African American music that originated in the 1940’s. Georgia’s artist such as Ray Charles‚ Little Richard and James Brown ranked among the most influential and innovative R&B performers. The term R&B was coined as a musical marketing term in the United State in 1949 by Jerry Wexler at Billboard magazine which was then replaced with “race music.” The Grammy award for best R&B song has been awarded since 1969. From 1969 to 2000 it was
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CONTENT 1 Introduction 1.1 Company Background 1.2 Vision and Mission 1.3 Awards 2 Macro-Environment Analysis 2.1 Natural Environment 2.2 Culture Environment 2.3 Demographics 3 Product Line 4 Evaluation & Recommendation of Marketing Strategies 4.1 Market Penetration 4.2 Product Development 5 Mission Statement 6 ANNEX 1 Introduction 1. Company Background BreadTalk Group Limited is a listed bakery based company in Singapore. It was founded in April
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distributors for contacts‚ but with B&L for other items – confusion for consumers • B&L has more cash and fewer assets in inventory – better for B&L • Gives them financing (steady cash flow on promissory notes and profits) for other goods • Allows them to engage in other goods Advantages: Marketing resources immediately freed up to focus on the disposable contact lens market Lower SG&A expenses with new distribution plan Less inventory held by B&L for conventional lens‚ more in receivables
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by the negligence of the independent contractor‚ hired by D. * However‚ R v F is a strict liability and the negligence of the third party does not exonerate D’s liability. | Held | * Court was of the opinion that obligation on the person who lawfully brings on his land something which can naturally do mischief if it escapes then D should be liable * This case has laid down the general guideline as to when R v F rule applies:Who can sue?: Owner or occupier of the land Conditions? :
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Cost of Goods Checkpoint Cost of Goods Checkpoint A multi-step income statement for a trading business highlights the fact that between 40% and 60% of revenue from sales is accounted for as the cost of goods sold. The cost of goods attributed to a company’s products is expensed as the company sells these goods. There are several ways to calculate COGS but one of the more basic ways is to start with the beginning inventory for the period and add the total amount of purchases made during the
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SUMMARY ON SKINNER B. F. Skinner is somewhat opposite of Freud in that while he acknowledges the existence of our inner states such as emotions‚ thoughts and unconscious processes he believes most behavior is learned through operant conditioning. He says humans do not and cannot plan for the future‚ and have no free will. All behavior is determined by prior conditioning. He probably would have laughed in the faces of those who described the sinister deeds of others to be because they were “just
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Management • The skills needed by a food and beverage director: – Exceeding guests’ expectations in food and beverage offerings and service – Leadership – Identifying trends – Finding and keeping outstanding employees – Training – Motivation – Budgeting – Cost control – Finding profit from all outlets – Having a detailed working knowledge of the frontof-the-house operations Introduction to Hospitality Fifth Edition John Walker Copyright ©2009 by Pearson Education‚ Inc. Upper Saddle River‚ New Jersey 07458
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Litonjua v. L&R Corporation December 9‚ 1999 Facts: Litonjua obtained loans from L&R Corporation secured by a mortgage. Without knowledge of L&R‚ Litonjua sold to PWHAS the parcels of land they had previously mortgaged to L & R Corporation. When Litonjua defaulted in the payment of their loans‚ L & R Corporation initiated extrajudicial foreclosure proceedings and L & R Corporation was the only bidder. When L & R Corporation presented its corresponding Certificate of Sale for registration‚ it
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