“certificate of achievement for excellence in financial reporting” by the Government Finance Officers Association? What is the significance of this award? Yes‚ it is significant because it is the highest form of recognition in the area of governmental accounting and financial reporting‚ and its attainment represents a significant accomplishment by a government and its management. (Page 13) b) What are the key issues addressed in the letter of transmittal? Major initiatives in the city of Charlotte
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Accounting Ethics Accounting Ethics‚ Second Edition. Ronald Duska‚ Brenda Shay Duska‚ and Julie Ragatz © 2011 John Wiley & Sons‚ Ltd. Published 2011 by John Wiley & Sons‚ Ltd. ISBN: 978-1-405-19613-0 Foundations of Business Ethics Series editors: W. Michael Hoffman and Robert E. Frederick Written by an assembly of the most distinguished figures in business ethics‚ the Foundations of Business Ethics series aims to explain and assess the fundamental issues that motivate interest in each of
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Health care professionals are doctors ‚ nurses‚ surgeons and many more .Did you know that there are 13 characteristics of a health care professional‚ there is Empathy ‚ Honesty‚ Dependability‚ Willingness to learn ‚ Patience ‚ Acceptance of critism ‚ Enthusiasm‚ Self motivation‚ Tact ‚ Competence‚ Responsibility ‚ Team Player and Feedback. These characteristics are important to doctors ‚ nurses ‚ and surgeons because they need to understand the patients ‚ they also need to be honest
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Question 1 Use the data below to answer Parts (a) through (c). Show all calculations in your solutions. On January 1‚ 20X2‚ Haika Inc. purchased 60% of the outstanding voting shares of Selina Co. for $3‚000‚000. On that date‚ Selina’s shareholders’ equity consisted of retained earnings of $2‚000‚000 and ordinary shares of $1‚000‚000. Selina’s identifiable assets and liabilities had fair values that were equal to their carrying values on January 1‚ 20X2‚ except for the following: | Fair value
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costs Labor costs of assembly-line workers $110‚000 – Direct labor Sales commissions $35‚000 – Period costs Factory supplies used $13‚000 – Direct materials Salaries paid to sales clerks $50‚000 – Period costs (b) Explain the basic difference in accounting for product costs and period costs. Product costs are manufacturing costs‚ direct components‚ direct labor and manufacturing overhead‚ do not become expenditures until the company sells inventory. Period costs are non-manufacturing costs‚ including
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Careers in Accounting One of the major careers being practiced today is accountancy. Thousands of people are completing their degrees in accounting because there seems to be a bright future for accountants with the appropriate qualifications. Accountants‚ in their career‚ help ensure that the organizations are running more efficiently‚ public records are kept more accurately‚ and taxes are paid properly and on time. They perform important functions by offering a wide volume of business and accounting
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CIPD Profession Map Our standards and your professional development Claire Bishop HR Capability Manager‚ CIPD HR Profession Map What makes great HR? The HR Profession Map is a framework based on extensive research with HR professionals at all stages of their career‚ and sets out what makes great HR: the knowledge‚ skills and behaviours
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I consider the major challenges facing the prison service over the next 5 years‚ are preventing the introduction of drugs into prisons and managing prisoners with drug problems. Drug finds in prison doubled over the last 5 years‚ i.e. approximately 6 drugs finds per day in Scottish Prisons. 69% of the prison population report drug use compared to 8% in the community. Research has identified defined routes into prison. The main routes being visits‚ mail‚ prisoners on admission‚ over the wall‚ prison
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Exploring the Future of the Nursing Profession The Robert Wood Johnson Foundation (RWJF) and the Institute of Medicine (IOM) partnered up in attempt to improve the future of nursing and to meet the increasing demands being placed on the American health care system. Previous U.S. Secretary of Health and Human Services Donna Shalala‚ chaired the committee and produced a report in 2010‚ The Future of Nursing: Leading Change‚ Advancing Health‚ which makes recommendations in the areas of training‚ education
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THE HISTORY OF ACCOUNTING By: The Brenna Hillard ANCIENT ACCOUNTING Ancient Egyptian bookkeepers kept meticulous records of the inventory of goods kept in royal storehouses. The accuracy of these records was assured by the swift and severe penalty that came if mistakes were ever discovered. ANCIENT ACCOUNTING (CONTINUED) In Mesopotamia scribes kept records of commerce on clay tablets. In ancient Greece‚ the account books of bankers show that they changed and loaned money and helped people
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