Summary of Chapter 11 Material SN2 Reaction Substrate: NO SN2 ON A TERTIARY HALOALKANE!! order of reactivity is as follows: Methyl > 1 > 2 Sterically less hindered substrates have faster rates in SN2 Nucleophile: If the reacting atom is the same in a series‚ nucleophilicity parallels basicity (i.e. -OH > -OCH3 > -OCH2CH3 > H2O) For the halogens in GAS PHASE: F- > Cl- > Br- > IFor the halogens in SOLUTION: I- > Br- > Cl- > F- (due to solvation of nucleophile‚ rendering it inactive) Negatively
Premium
CHAPTER 2: REGULATION IN FINANCIAL ACCOUNTING Chapter 2 regulation in Financial accounting LEARNING OUTCOMES Upon completion of this chapter you should be able to understand: • The difference between management and financial accounting. • Why accounting regulations are important and required. • The need for and the structure of professional regulation‚ company law‚ stock exchange legislation and EU Directives. • How the different aspects of regulation work together
Premium Corporation Limited company International Financial Reporting Standards
Question 5 “Financial accounting is compulsory for companies. Therefore it must be the only type of accounting that managers need.” You are required to: Discuss the above statement and provide examples to support your points of view. (25 marks) Financial accounting is the field of accountancy concerned with the preparation of financial statements for decision makers‚ such as stockholders‚ suppliers‚ owners and other stakeholders. The fundamental need for financial accounting is to reduce
Premium Asset Accountancy Management accounting
Financial Accounting Summary Financial Accounting – Summary Notes Financial Accounting – Summary Notes 1 Financial Statement Basics 3 Understanding of the 3 financial statements – (balance sheet‚ income statement and statement of cash flows). What does each financial statement represent? 3 What is the structure of each statement? 3 What is the link between the three statements? 4 Understanding of the basic mechanics of financial accounting – (debits‚ credits‚ transaction journal entries‚ adjusting
Premium Depreciation Generally Accepted Accounting Principles Asset
No.6 (Serial No.61) Journal of Modern Accounting and Auditing‚ ISSN 1548-6583‚ USA Fair value accounting under financial crisis HE Cai-xia1‚ ZHANG Chi2 (1. School of Accounting‚ Zhongnan University of Economics and Law‚ Wuhan 430073‚ China; 2. School of Management‚ Huazhong University of Science and Technology‚ Wuhan 430073‚ China) Abstract: The recent financial crisis has led to a vigorous debate about the pros and cons of fair-value accounting (FVA). This debate presents a major challenge
Premium Balance sheet Asset Generally Accepted Accounting Principles
What are the major limitations of Financial Accounting? Explain with the help of Examples. What are the alternatives to overcome these limitations? Financial accounting can be defined as reporting of the financial position and performance of a firm through financial statements issued to the external users on a periodic basis. It is a field of finance that treats money as a means of measuring economic performance instead of treating it as a factor of production. It encompasses the entire system
Premium Balance sheet Income statement Asset
• Accounting is the system that measures business activities and process information into reports. • Accountant maintain‚ audit and prepare financial records for a person or a company. • Main careers in accounting - bookkeeper‚ auditor‚ financial advisor‚ taxation‚ carbon accountant and accountant etc… • Bookkeeping is recording financial recorders and summaries of financial transaction. Accounting is measuring business activities and process information into reports. • Main professional accounting
Premium Balance sheet Generally Accepted Accounting Principles Asset
body of your e-mail that has the exam attached. 1. Presented below is a list of costs and expenses incurred in the factory by Nu-Way Corporation‚ a manufacturer of recreational vehicles. Complete the following matrix by placing an X mark under the appropriate heading(s) for each cost item. Cost item Direct Materials Direct Labor Manufacturing Overhead Period Costs Property taxes on the factory land X Advertising X Indirect factory labor X Metal used
Premium English-language films Ethics Engineering
of Financial Accounting Prepare written answers to the following assignments from Ch. 3 of Financial Accounting: * Questions 2‚ 3‚ 4‚ & 8 * Exercise E3-7 * Exercise E3-8 2. State two generally accepted accounting principles that relate to adjusting the accounts. Matching principle and revenue recognition principle 3. Rick Marsh‚ a lawyer‚ accepts a legal engagement in March‚ performs the work in April‚ and is paid in May. If Marsh’s law firm prepares monthly financial statements
Premium Generally Accepted Accounting Principles Depreciation
for allocating indirect costs to the job‚ (4) identify the indirect costs associated with each cost-allocation base‚ (5) compute the rate per unit of each cost-allocation base used to allocate indirect costs to the job‚ (6) compute the indirect costs allocated to the job‚ and (7) compute the total cost of the job by adding all direct and indirect costs assigned to the job. 4-5 Major cost objects that managers focus on in companies using job costing are a product such as a specialized machine‚
Premium Costs Variable cost Cost accounting