Chapter 4 The Revenue Cycle Objectives for Chapter 4 • Tasks performed in the revenue cycle‚ regardless of the technology used • The functional departments involved in revenue cycle activities and the flow of revenue transactions through the organization • The documents‚ journals‚ and accounts that provide audit trails‚ promote the maintenance of records‚ support decision making‚ and sustain financial reporting • Risks associated with the revenue cycle and the controls that reduce these risks
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Chapter 10 (Business Cycles) Business Cycles (business Flucuations) The ups and downs in economy wide economic activities are called business cycles or busyiness fluctuations. When business fluctuations are positive they are called expansion‚ the opposite of expansion is contraction which is slow down in the pace of national economic activities. Phases of the business cycle over a several year period 1. A peak is when business activity reaches a temporary maximum with full employment and near
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Table of Contents Basic Computing Systems Organization…………………………………………………………………3 Instruction Cycle…………………………………………………………………………………………..3 The Fetch-Decode-Execute Cycle……..………………………........…………………………………….4 Fetch Cycle………………………………………………………………………...………………………5 Decode Cycle………………………………………………………………………………………………6 Execute Cycle……………………………………………………………………………………..….……7 System Buses……………………………………………………………………………………….…..….8 Registers……………………………………………………………………………………………...……9 Clocks…………………………………………………………
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THE CARBON CYCLE According to the United States Environmental Protection Agency (“EPA”)‚ the increase in anthropogenic CO2 emissions has led to the increase in global temperatures in the past century . Because of the preponderance of evidence linking greenhouse gases and climate change‚ governments worldwide are developing policy to reduce CO2 emissions. CO2 can enter the atmosphere by burning fossil fuels‚ in manufacturing processes‚ and other energy-reliant activities. However‚ not all emitted
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Business Cycle Business Cycle (or Trade Cycle) is divided into the following four phases :- Prosperity Phase : Expansion or Boom or Upswing of economy. Recession Phase : from prosperity to recession (upper turning point). Depression Phase : Contraction or Downswing of economy. Recovery Phase : from depression to prosperity (lower turning Point). Diagram of Four Phases of Business Cycle The four phases of business cycles are shown in the following diagram :- The business cycle starts
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A Presentation on Different phase of Business Cycle Business Cycles √ The term business cycle refers to the recurrent ups and downs in the level of economic activity‚ which extend over several years. √ Individual business cycles may vary greatly in duration and intensity. √ All display a set of phases. THE BUSINESS CYCLE Phases of the Business Cycle RECESSION TROUGH RECOVERY Level of business activity PEAK Time Level of business activity PEAK H T OW D R G N E R T Time √ Peak or prosperity phase:
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Sleep Cycle You may be surprised to learn that we still don’t fully understand why people need to sleep and what purpose sleep serves. Doctors and researchers had thought many years ago that sleep was a single state of being that was distinguished from waking. However‚ we now know that sleep itself is divided into two distinctly different states: REM‚ or rapid eye movement sleep‚ and non-REM sleep. Non-REM sleep is the state of sleep entered when we first start to doze off. Non-REM sleep state
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The Accounting Cycle Kaplan University AB114-02 Accounting I Professor Richard Franchetti Barbara Kerr April 8‚ 2013 THE ACCOUNTING CYCLE 1 The accounting cycle begins with analyzing and journalizing transactions and ends with preparing the accounting records for the next period. There are ten steps one must follow in the accounting cycle. The first step in the accounting cycle is to analyze and record transactions in the journal using the double entry-accounting
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Revenue Cycle Education Improvement Strategies Presented by: Colleen Malmgren‚ MS‚ RHIA Fairview Health Services cmalmgrl @fairview.org Definition of Revenue Cycle All administrative and clinical functions that contribute to the capture‚ management and collection of patient service revenue *HFMA Scheduling/Registration Health Info Mgmt Case Management Pt Financial Srvcs Charge Capture Revenue Audit Chargemaster Establish Performance Indicators Establish measures that go beyond Accounts receivable
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OPERATING CYCLE The way working capital moves around the business is modeled by the working capital cycle.This shows the cash coming into the business‚what happens to it while the business has it and then where it goes.the term operating cycle otherwise known as “cash cycle”.In order to earn sufficient profits‚a firm has to depend on its sales activities apart from others.The continuing flow from cash to suppliers‚to investors‚to debtors and back in cash.The time gap is technically termed as
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