DEMAT Account DEMAT Account Meaning: In India’s banking terminology‚ the term DEMAT Account refers to a deposit made at an Indian financial institution that can be used for investing in shares of stocks and other financial assets. Securities are held electronically in a DEMAT Account‚ thereby eliminating the need for physical paper certificates. Definition Demat account is a safe and convenient means of holding securities just like a bank account is for funds. Today‚ practically 99.9% settlement
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Case 12-4 Part I and II only HemoTech Inc. This case gives students an opportunity to determine the appropriate accounting for multiple-element revenue transactions under US GAAP and to explore the sources of IFRS s guidance for multiple element revenue transactions‚ specifically related to the identification of deliverables and the determination of selling price. Part I Applicable Professional Pronouncements ASC 450‚ Contingencies (ASC 450) ASC 605 -10 -S99‚ Revenue Recognition:
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STATEMENT OF ACCOUNT Name Address : : SOA No SOA Date Due Date : : : SOAPeriod : 5957188 01/06/2013 18/05/2013-30/06/2013 10/06/2013 Previous Due Payments Received Adjustments Current Charges Amount Due 1‚660.00 Invoice Charges InvoiceNo Period AccountNo : 1‚660.00 426144 Description 0.00 User Name: Package 3‚660.00 Rate Unit Quantity Amount 3‚660.00 (Dr) ServiceType Tax Total 6317995 18/05/2013 -18/05/201 3 01/06/2013 -30/06/201 3
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LECTURE 1 PARTNERSHIP ACCOUNTS 1.1 LECTURE OUTLINE 1.1 The provision of the Partnership Act 1.1.1 Formation/ membership limits 1.1.2 Rights of partners 1.1.3 Obligations of partners 1.1.4 Dissolutions of partnerships Business/ Firm 1.1.5 Privileges of partners 1.2 Realignments 1.2.1 Treatment of goodwill in partnership Admission of new partners 1.2.2 Admission of new partners Retirement of partners 1.2.3 Retirement of partners 1.3 Dissolution of partnerships 1.3.1 Piece-meal Dissolutions
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As at 31 December 2008 Taka Assets: Non current assets : Property‚ plant and equipment‚ net Intangible assets Investment in shares of X-Net Ltd. Long-term receivables and deposits Current assets: Inventories Deferred cost of connection revenue Accounts receivable‚ net Advances‚ deposits and prepayments Cash and cash equivalents Total assets Equity and Liabilities: Shareholders’ equity: Share capital Share premium Capital reserve Deposit from shareholders General reserve Retained earnings 79
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Chapter 13 Real Options and Other Topics in Capital Budgeting Learning Objectives After reading this chapter‚ the student should be able to: Explain why conventional NPV analysis may not capture a project’s impact on the firm’s opportunities. Identify five different types of real options. Explain what an abandonment/shutdown option is‚ give an example of a project that includes this type of option‚ and explain what an option value is. Explain what a decision tree is and provide an example of
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REGION 13 Caraga is an administrative region of the Philippines‚ on the northeastern portion of the island of Mindanao‚ designated as Region XIII. The Caraga Region was created through Republic Act No. 7901 on February 23‚ 1995. The region is composed of five provinces: Agusan del Norte‚ Agusan del Sur‚ Surigao del Norte‚ Surigao del Sur and Dinagat Islands; six cities: Bayugan‚ Butuan‚ Cabadbaran‚ Surigao‚ Tandag‚ Bislig; 67 municipalities and 1‚311 barangays. Butuan City is the regional center
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in the individual accounts in ledgers. 4. Create preliminary trial balance 5. Adjusting entries 6. Create adjusted trial balance of the accounts 7. Combine sums in various accounts 8. Close books for current month Permanent accounts are also known as real accounts. These are accounts that do not close at the end of the accounting year. The permanent accounts are all of the balance sheet accounts (asset accounts‚ liability accounts‚ owner’s equity accounts) except for the owner’s
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The pipeline has been opposed largely due to its environmental impact. This includes the increase in carbon emissions and the potential oil spills. Canada may become more reliant on fracked oil. The Energy East Pipeline will encourage Alberta’s oil producers to increase production. The development of this oil produces a lot of carbon emissions. Between 62 and 164 kilograms of CO2 is released per barrel produced. In situ development produces even more carbon than mining; between 99 and 176 kilograms
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Chapter 1 Okonkwo is the wealthy and respected warrior of the Umuofia clan. He defeated Amalinze the Cat in a wrestling match and brought honor to his village. Amalinze was undefeated for 7 years‚ so the win caused some attention towards Okonkwo. The thing was that Okonkwo’s father Unoka‚ was the total opposite. Unoka feared the sight of blood; however he was a skilled flute player‚ and had a love for language. Chapter 2 The town crier rings the ogene and asks for all of the clansmen to gather
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