MERCHANDISING BUSINESS a. Examples b. New Account on Income Statement c. Income Statement of Merchandising Business 2. DIFFERENCE: MERCHANDISING‚ MANUFACTURING & SERVICE RENDERING BUSINESS a. Service Business b. Merchandise Business c. Manufacturing Business 3. RECORDING SYSTEM OF MERCHANDISING BUSINESS a. Perpetual Inventory System i. Journal Entries 1. Purchases 2. Sales 3. Inventory Shrinkage Loss b. Periodic Inventory System i. Journal Entries 1. Purchases 2. Sale 3. Inventory
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Samenvatting – Finance & Accounting ACCOUNTING IN A BUSINESS CONTEXT – Aiden Berry & Robin Jarvis 5th Edition Slides – G.C. Vergeer Chapter 1 – Introduction to Accounting Accouting: is generally about quantitative information the information is likely tob e financial it should be useful for making decisions Key financial statements: the statement of financial position or balance sheet the income statement or profit and loss account the cash flow statement Chapter 20 – Investment
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Learning and Development Group: Duration: 2.5 hours No of Sessions 10 Delivery hours: 10 sessions x 2.5hrs‚ 3 hr workshops‚ and part of 3 wk - 30hr placement practice Venue: J218 Aim of course: 1) Students to understand the growth and development of children 0-16 yrs‚ 2) Students to understand the purpose of observations and to gain experience of undertaking them 3) Students to know the purpose of planning and to be involved in making an Individual Learning Plan for a child 4) understand
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Evaluating Proposed Changes to the Level 2 BTEC ICT Curriculum: Improving the development of critical thinking skills in students Abstract Our society is changing at a faster pace than ever before‚ principally as a result of the increasing use of information technology in our daily lives (Nemcik‚ 2011). Many governments (OECD‚ 2004; European Commission‚ 2009) have recognised the part that critical thinking skills play in making individuals reflexive and adaptable to this constant change. Vocational
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educational stage and school governance Local Authority Nurseries * Usually cater for children aged 3-5yrs‚ can be attached to a primary school or children’s centre. Usually open term time only. Hrs of 9 – 3.30pm. * Follows the EYFS (early year’s foundation stage). Framework to support a child’s development and learning from birth to 5ys. State funded through the LA for children 3-5yrs‚ 15hrs per week‚ 38 weeks per yr. * Regulated by OFSTED Early years (office for standards in education)
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This sample unit is taken from Heinemann’s NVQ/SVQ Level 3 Teaching Assistant’s Handbook: Secondary Schools‚ 2nd edition - 9780435449391. Find out more or order online at www.heinemann.co.uk/teachingassistants. 31 Prepare and Maintain the Learning Environment This unit looks at some of the different areas in which you will work within the school environment. It considers how you will need to familiarise yourself with different locations within the school and be able to work safely in them
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A SYNOPSIS OF ACCOUNTING FOR BUSINESS COMBINATIONS‚ INTANGIBLES AND GOODWILL IMPAIRMENT INTRODUCTION During the 1980 ’s and 1990 ’s a great number of business mergers and acquisitions took place. The generally accepted accounting principles to record the initial transaction and to account for the acquired assets during their estimated useful lives this were well established. Over time however‚ users of financial statements began to question whether those principles and practices accurately
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Asian Journal of Finance & Accounting ISSN 1946-052X 2009‚ Vol. 1‚ No. 2: E7 www.macrothink.org/ajfa 146 Business Ethics and Accounting Students: Australia‚ South Asia and East Asia Soheila Mirskehary Deakin Business School‚ Faculty of Business & Law‚ Deakin University‚ Australia Tel: 613- 9244 5537 E-mail: soheilam@deakin.edu.au Ali Yaftian (Corresponding author) School of Accounting‚ Victoria University PO Box 14428‚ Melbourne‚ Victoria 8001‚ Australia Tel: 613 9919 5305 E-mail ali
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BTEC LEVEL 3 DIPLOMA (90 credits)/EXTENDED DIPLOMA IN BUSINESS Assignment brief – QCF BTEC Assignment front sheet Qualification Unit number and title BTEC LEVEL 3 DIPLOMA (90 credits)/EXTENDED DIPLOMA IN BUSINESS The Business Environment Learner name Assessor name Ruth Daniel/Andy Hardy/Adam Hart Date issued Hand in deadline Submitted on WC 29th Sept‚ 2014 WC 16th March‚ 2015 Assignment title Investigating the Business Environment In this assessment you will have opportunities to provide
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Unit 19- Developing Teams in Business (D1) An evaluation of your own performance- what you did well/what you could have done better? Throughout all of the tasks that I took part in‚ I believe that I performed well in some of them but then in others I could have performed much better. Throughout all of the tasks I believe that I participated as much as possible in order to get the tasks completed‚ participation was important for the team because of the limited numbers within the team‚ if I didn’t
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