Cash Discount on Sales Cash discount is the discount offered by seller for paying cash early. Cash discount is only offered on credit sales where the customers do not pay at the time of sale but promise to pay latter. There are two methods of accounting for sales that offer cash discounts; the gross method and the net method. These two methods are explained with the help of the following example: Example Suppose Company A sells certain goods at a price of $4‚400 with terms of payment
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Cash Budgets CASH BUDGETS A cash budget is a budget that focuses on cash receipts and payments that are expected to occur in the future. Cash management is one of the main important factors in a business. A company that experiences cash shortages could be forced into bankruptcy in the future. Businesses that have excess cash can lose the opportunity to earn investment income or can reduce interest costs by repaying debt. A cash budget can tell management anticipated cash shortages or excess
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The Impact of Ownership Structure on the Dividend Policy of Japanese Firms with Free Cash Flow Problem Aristotelis Stouraitis Lingling Wu Department of Economics and Finance City University of Hong Kong September 16‚ 2004 * Contact information: Aristotelis Stouraitis (the author who will attend the conference and present the paper)‚ Tel: (852) 2788 8450‚ Fax: (852)2788 8806‚ Email: efstoura@cityu.edu.hk. Lingling Wu‚ Tel: (852)2788 7393‚ Email: 50004340@student.cityu.edu.hk. Address : Department
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Contents ERD (Entity Relation Diagram) 2 2.1 History of ERD 2 2.2 Building Blocks 2 2.2.2 Relationship 2 2.3. Diagramming Conventions 3 MS ACESS TABLE 5 3.1 Parts of Table 6 3.2 Creating Tables in Access 6 Chapter No 2 ERD (Entity Relation Diagram) 2.1 History of ERD An entity-relationship model (ERM) is an abstract and conceptual representation of data. Entity-relationship modeling is a database modeling method‚ used to produce a type of conceptual schema or semantic data
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INTRODUCTION Cash is a paradox. Why do individuals treat certain pieces of metal and paper differently from other similarly valueless objects? Despite the above‚ cash is an indispensable part of modern economies and is part of a complicated monetary regime. Even though we take it for granted that the pieces of paper in our wallet offer a reliable representation of our consumption power‚ this monetary regime is anything but trivial Money and cash (as a form of money) allow people to engage in complicated
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E-R Diagram Introduction:- In 1976 ‚Chen developed the Entity-Relationship Diagrams ‚a high-level data model that is useful in developing a conceptual design for database . An ER diagram is a diagram containing entities or “items”‚ relationships among them‚ and attributes of the entities . The E-R model is one of the best known tools for logical database design. Within the database community‚ it is considered a natural and easy-to-understand way of conceptualizing the structure of database.
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Entity-Relationship (E/R) Model Dr P Sreenivasa Kumar Professor CS&E Dept I I T Madras Entity-Relationship (E/R) Model Widely used conceptual level data model • proposed by Peter P Chen in 1970s Data model to describe the database system at the requirements collection stage • high level description. • easy to understand for the enterprise managers. • rigorous enough to be used for system building. Concepts available in the model • entities and attributes of entities. • relationships between
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Dated: 12-04-2013 STEPS INVOLVED IN THE SELECTION FLOW METER There are well over 20 different types of flow meters‚ even if we lump the various positive-displacement flow meters together as one type. Unless the process engineer knows the pros and cons of each type‚ it can be a daunting task to properly select one. Here are just some of the factors to consider before selecting a flow meter: • Its size and measuring range of the flow meter • Chemical compatibility • Process accuracy requirements•
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SUMMER TRAINING REPORT ON CASH MANAGEMENT IN A construction company at Dehradun Submitted in Partial Fulfillment of the Requirement for Bachelor of Business Administration (2008-2011) |Project Supervisor: |Submitted by: | |Mr. Amar johri |Atul Gupta
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POTENTIAL ENERGY DIAGRAM In physics the terms of mechanical energy usually refers to Potential energy (U) and Kinetic Energy (K). In the absence of non-conservative‚ or dissipative forces‚ these energies obey the law of conservation of energy‚ or ΔU + ΔK = 0. That is‚ when a system is only acting under the influence of conservative forces its total energy content never changes‚ the energy just converts between forms. At any point in the cycle‚ the total energy is constant‚ U + K = Umax = Kmax
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