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    Chapter 4 : Account Titles and Preparation of Financial Statements | Article 14 : The balance sheet items shallbe categorized as follows: 1. Assets. (1) Current assets. (2) Funds and long-term investments. (3) Property‚ plant and equipment. (4) Depletable assets. (5) Intangible assets.

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    Chapter 5 Accounting for Merchandising Operations Chapter Summary Merchandising Operations • A merchandising company is an enterprise that buys and sells goods to earn a profit. • Measuring net income for a merchandising company is the same as for a service company through matching of expenses with revenues. • In a merchandising company‚ the primary source of revenue is the sale of merchandise‚ which is called sales revenue or sales. • Expenses for merchandising

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    Ben & Jerry’s‚ is an American company that manufactures ice cream‚ frozen yogurt‚ and sorbet. It was founded in 1978 in Burlington‚ Vermont‚ and operates globally in countries such as Australia‚ Belgium‚ Germany and The united states. Its headquarters is in South Burlington‚ Vermont with its main factory in Waterbury‚ Vermont. Legal Requirement Refers to the business related legislation passed by local‚ state or federal governments‚ as well a decisions made by the courts‚ that protect consumers

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    Ben Franklin died 1790 and was born 1709. He also invented thing like the Franklin Stove‚ the first lightning rod‚ and the library. He also invented the first wooden flippers while in England. Finally‚ Ben Franklin signed the Treaty of Paris to give America the rights it has now. Ben Franklin was one of the greatest inventors of all time. Known mostly for making the lightning rod‚ he also made the Franklin Stove‚ Poor Richard’s Almanac‚ and paved roads. Born in 1706‚ he learned to read at an

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    What is a theory? In this book we consider various theories of financial accounting. Perhaps‚ there¬fore‚ we should start by considering what we mean by a ’theory’. There are various perspectives of what constitutes a theory. The Oxford English Dictionary provides various definitions‚ including: A scheme or system of ideas or statements held as an explanation or account (description) of a group of facts or phenomena. Explanation or Account (description) of a group

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    2-1 BU8101 Accounting: A User Perspective Lecture 2 The Accounting Cycle Wednesday‚ 17 August 2011 Mrs. Ho Yin Kheng S3-01C-88 Nanyang Business School Nanyang Technological University Email: yklau@ntu.edu.sg Tel: 67905694 2-2 LO 2 Lecture Outline 1. Analyzing Business Transactions 2. Recording Process a. b. c. d. e. f. The Source Document The journal The accounts Debit and Credit rule Recording process illustrated Unadjusted trial balance 3. Adjusting entries

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    better known as Princess Ben‚ as she is forced to become a queen after her parents’ assassination. In the novel‚ Princess Ben by Catherine Gilbert Murdock‚ the self-titled character Princess Ben is obligated to acquire the proper manners to be a queen despite her unwillingness to leave the life she once had before her parents’ deaths and turns to witchcraft for comfort. The theme of the text is the coming of age and that determination produces growth which is shown when Princess Ben escapes her position

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    Why Tom and Jerry are popular Tom and Jerry has a worldwide audience and has been recognized as one of the most famous and longest-lived rivalries in American cinema. Its influence of “Tom and Jerry” spread to the world by its vivid scene‚ positive attitude‚ and Tom and Jerry is a theatrical animated cartoon which is simply a rivalry between a cat and a mouse‚ and that somehow is welcome by children and the public. The success of Tom and Jerry is not simply they are funny but with a more complicated

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    Chapter 1 Question 1-18 Consumers Union is a nonprofit organization that provides information and counsel on consumer goods and services. A major part of its function is testing of different brands of consumer products that are purchased on the open market and then the reporting of results of the tests in Consumer Reports‚ a monthly publication. Examples of the types of products it tests are middle-sized automobiles‚ residential dehumidifiers‚ flat-screen TVs‚ and boys’ jeans. a.) In what ways

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    ledger a.a chronological record of all transactionsb.the balance of each account in the chart of accountsc.budget records for each account in the chart of accountsd.subsidiary details supporting a control account 2. Which steps in the Financial Accounting Process are in the correct sequence based on closing the accounts and determining timing differences prior to issuing financial statements a.record the transaction‚ post to the ledger‚ prepare the adjusted trial balance‚ enter adjusting entries

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