Balance sheets: the basics A balance sheet is a financial statement at a given point in time. It provides a snapshot summary of what a business owns or is owed. It states what assets the business ownes and what it owes – liabilities‚ at a particular date. The balance sheet is uded to show how the business is being funded and how those funds are being used. The balance sheet is used in three ways: • for reporting purposes (limited company’s annual accounts) • help interested
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1 Balanced scorecards in managing higher education institutions: an Indian perspective Venkatesh Umashankar and Kirti Dutta Institute for International Management and Technology‚ Haryana‚ India Abstract Purpose – The paper aims to look at the balanced scorecard (BSC) concept and discuss in what way it should be applied to higher education programs/institutions in the Indian context. Design/methodology/approach – The paper is based on extant literature on the balanced scorecard concept per se
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Q: Analyse the impact of changes in the global economy on Australia’s Balance of Payments. The Balance of Payments is a record of all of Australia’s transactions with the rest of the world in one year. There are three main components; the current account (CA) and the capital and financial account (KAFA). The current account concerns the balance of goods and services‚ net primary and net secondary income. The capital and financial account consists of foreign aid‚ intellectual property‚ investment
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The effective management of employees’ work-life balance requires organisations to recognise and account for the array of non-work roles that impact their working-lives. Despite the literary attention given to the ‘work-life balance’ in recent years‚ however‚ contemporary authors still note the concept’s inadequacy both in terms of its definition and administration. In order to explore the boundaries of contemporary ‘work-life balance’‚ this paper adopts an Organisational Role Theory (ORT) perspective
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Work-life balance essay Work-life balance is an important and complex issue in today’s society. This essay will firstly outline the changing nature of the working environment in regards to the changing roles of women. It will then define work-life balance‚ specifically in relation to women in the workforce. Furthermore‚ it will assess what businesses are doing about work-life balance and argue that current policies and practices that are in place‚ such as flexible working hours‚ are not entirely
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Work/Life Balance Steady by Jared Shelly | HRE Online June 04‚ 2008 The uncertain economy hasn’t negatively affected work/life balance policies on the whole‚ according to a recent study. But not all of the news is positive. Paid-time off for maternity leave has decreased and some of HR’s focus has shifted from work/life to wellness initiatives. Although the United States is in the midst of an economic downturn‚ the frequency of policies that promote work/life balance has not only held steady
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Bibliography: Jeannie D. Johnson and Michael G. Tearney‚ "Goodwill -An Eternal Controversy"‚ The CPA Journal‚ p: 58-62‚ April 1993. David Tweedie and Jeannot Blanchet‚ "Brands‚ Goodwill and the Balance sheet"‚ Accountancy‚ p: 20-22‚ January 1995. Merrill Lynch‚ “Goodwill Accounting: The overhaul affect.” New York November 2001 Schneider‚ Craig. “CFOs Sweat FASB ’s Goodwill Accounting Changes‚ Says Study.” CFO.com November 13‚ 2001. Schneider‚ Craig
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INTRODUCTION Flexible work (flexi-work) arrangements have been widely practiced in the developed countries and have proven to be beneficial to both employers and employees. Different types of flexi-work arrangements have been documented that are currently being adopted by corporations around the world including Malaysia‚ Singapore‚ and showcases practical examples of companies which have successfully implemented flexi-work arrangements. The common flexi-work arrangements include: flexi-time‚ permanent
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430 Sept. 30 515 Sept. 30 85 515 Depreciation Expense Sept 30 288 Sept. 30 288 b) Yasunari Kawabata D.D.S. Trial Balance September 30‚ 2012 Debit Credit Cash 12‚133 Accounts Receivable 6‚950 Supplies On hand 612 Furniture & Equipment 17‚280 Accumulated Depreciation 288 Accounts Payable 13‚680
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Chapter 4 Discussion Questions |4-1. |What are the basic benefits and purposes of developing pro forma statements and a cash budget? | | | | | |The pro-forma financial statements and cash budget enable the firm to determine its future level of asset needs and the| | |associated financing
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