♦Operation process chart ♦Flow process chart ♦Flow diagram OPERATION PROCESS CHART The operation process chart shows the chronological sequence of all operations‚ inspections‚ time allowances‚ and materials used in a manufacturing or business process‚ from the arrival of raw material to the packaging of the finished product. The chart depicts the entrance of all components and subassemblies to the main assembly. Two symbols are used in constructing the operation process Chart : an operation
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ACCOUNT BALANCES For many purposes‚ it is necessary to determine the balance in an account. This is accomplished by adding the debits‚ credits‚ and determining the difference between the two sums. An account is said to have a debit balance if the sum of the debit entries to that account exceeds the sum of the credit entries. Conversely‚ an account has a credit balance if the sum of the credit entries exceeds the sum of the debit entries. Asset accounts normally have debit balances inasmuch as
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Types of Receivables Accounts Receivable: amounts due from customers for sales on credit. Businesses sell to customers on credit in an attempt to increase their sales. Also called Trade Debtors. Bills Receivable: similar to accounts receivable but bills receivable are a legal instrument. Interest is charged on the bill receivable and it usually gives more time to pay than accounts receivable. interest receivable‚ rent receivable Accounts Receivable Recognition of accounts receivable Recorded
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my Egyptian astrological chart‚ I was given Anubis‚ the god of death and mummification. Anubis represents responsibility and the objective parts of life‚ such as truth and spirituality of the soul. After casting my Greek astrological chart‚ I was given the Taurus‚ the symbol of patience‚ loyalty‚ and love. Some of the negative traits of Tauruses were interesting‚ such as stubbornness‚ inflexibility‚ laziness‚ and possessiveness. After casting my Mayan astrological chart‚ I was given the Jaguar‚
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Tutorial 1 (1a) Which one of the following is an example of an internal stakeholder? A A shareholder B Investment analyst / consultant CA manager DA supplier (1b) The original role of the accounting function was which one of the following? AProviding management information BRecording financial information C Maintaining financial control D Managing funds efficiently (1c) The major purpose of the Malaysian Accounting Standards Board (MASB) is to ensure consistency in ___________
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on standard growth charts (see Figure 6.2).1 These charts reliably show growth of an individual child over time as well as allow
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transferred to Pareto chart for further analysis. A Pareto chart‚ also called a Pareto distribution‚ is a vertical bar graph in which values are plotted in decreasing order of relative frequency from left to right. Pareto charts are extremely useful for analysing what problems need attention first because the taller bars on the chart‚ which represent frequency‚ clearly illustrate which variables have the greatest cumulative effect on a given system. One of the purposes of the Pareto chart is to identify
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Microsoft Excel supports many kinds of charts to help you display data in ways that are meaningful to your audience. When you use the Chart Wizard to create a chart — or when you use the Chart Type command to change an existing chart — you can easily select the type you want from a list of standard or custom chart types. For an overview of some standard chart types and their subtypes‚ click any or all of the following: Column charts A column chart shows data changes over a period of time or illustrates
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Sample Question Paper Code-254 ELEMENTS OF BOOK KEEPING & ACCOUNTANCY Class-IX Summative Assessment-II March 2011 Examination Design of Question paper Time Allowed : 3 Hrs 01. Weightage to form of Questions Type of questions 1. 2. 3. 4. MCQs Short Answer Questions Long Answer Questions(i) Long Answer Questions(ii) Total No. of Questions 16 8 4 4 32 Marks for each Question 1 3 4 6 Total Marks 16 24 16 24 80 Maximum Marks : 80 Duration of the examination will be 3 - 3 ½ hours. Evaluation will
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EXAM SAMPLE EXAM 1. The accounting process does not include: a. b. c. 2. d. e. labor unions all of the above statement of owner’s equity income statement balance sheet d. e. both b and c all of the above This account does not appear on the income statement: a. b. c. 6. lenders prospective owners customers Expenses can be found in the: a. b. c. 5. balance sheet balance sheet and journals balance sheet and income statement income statement
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