2012 Prepared for (name of supervisor): Time spent on this opinion: What type of opinion (select options)? Accounting Standards applied: Query or issue: Whether the debit-balance account “Cash Discounts” in the Statement of Comprehensive Income should be treated the same way as the “Trade Discounts” account. Background and pertinent facts: Trade discount is allowed by the supplier of the goods to the purchaser when he buys from the supplier in bulk quantities. The purchaser is accountable for
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millions) dated Dec. 31‚ 2011. B. What were the accounts receivable (net) for Coca-Cola and PepsiCo at the end of 2011? Which Company reports the greater allowances for doubtful accounts (amount and percentage of gross receivable) at the end of 2011? 1. The accounts receivable (net) for Coca-Cola as of Dec. 31‚ 2011 are unknown. Coca-Cola did not provide either a Balance Sheet or the balance on this account on their 2011 annual report. 2. The accounts receivable (net) for PepsiCo‚ including notes
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since there are other expenses that need to be changed. For example in the income statement‚ the operating expenses will not have an adjustment‚ and that includes; research and development‚ sales and marketing‚ and general and administrative these accounts will stay constant because only the revenues increase by 20 percent. However‚ if revenue increases 20 percent‚ the cost of revenues also increases by 20 percent due to the fact that cost of revenue is the cost to make the revenue. The cost of revenue
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or by a donor agency or when otherwise necessitated by circumstances subject to prior approval of the Commission. Wednesday‚ March 6‚ 13 Chart of Accounts and Account Codes • A new chart of accounts and code structure with a three-digit account numbering system shall be adopted. Wednesday‚ March 6‚ 13 Books of Accounts • All national agencies shall maintain two sets of books‚ namely: • Regular Agency (RA) Books. • National Government (NG) Books. Wednesday‚ March 6
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Distribution Company is how to distinguish from the marginal accounts the difference between good creditors and bad creditors. Especially we show how the difference between creditors can be utilized in practice by the credit representatives. For this we provide clear guidelines. The option of extending the Morse Photo Company’s $ 1000 credit line is used as test case for these purposes. To distinguish customers we divide the accounts to different categories. There are two important points of views
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are required disclosures. Answer: E 4. Current liabilities are defined as A) obligations which are incurred during the past year. B) debts at the balance sheet date which must be paid within two years. C) accounts payable and bonds payable. D) debts at the balance sheet date which are expected to be paid with the current assets listed on the same balance sheet. E) obligations (debts) related only to normal operations. Answer: D
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Level of Learning: 1 9. A decrease in cash dividends payable means that dividends declared were less than dividends paid. Answer: True Learning Objective: 4 Level of Learning: 2 10. When one enters a $50‚000 credit entry to the Land account in a spreadsheet for the statement of cash flows‚ it
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com/eNewsletters/Compass/Spring10/Managing%20the%20Self%20Pay%20Cycle%20HFM%20March%202010.pdf. Hummel‚ J. (2004). Financial Finesse [electronic version]. Health Management Technology‚ 25(2)‚ 52-55 Koeing‚ S. (2010‚ March 29). Five Strategies for Strategic Debt Recovery of Self-Pay Patient Accounts MacKenzie‚ S. (2009‚ November 6). Upfront collections: A hospital’s lifeline [electronic Version] Souza‚ M. & McCarty‚ B. (2007). From bottom to top: How one provider retooled its collections [electronic version] 28‚ 2010‚ from ProQuest Database
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TWBN have uploaded 123 Final account packs on to Asite across 6 contractor’s communications 4 of which LU responded to on the 31/07/2017 conditionally accepting 29 Final account packs with a total value of £110‚118.70 (1% of the total Value of the uploaded accounts)‚ rejected 33 Final account packs with a total value of £4‚862‚956.41 (49% of the total Value of the uploaded accounts). This averages a 115.25 day delay across these four communications (Delay being calculated as the number of days between
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Skills My belief is every child should have the opportunity to achieve their potential so I am passionate about making sure this objective is potentially a reality. Consequential of spending years amongst children as a mum and aunt‚ one of my greatest attributes is the ability to adapt my practice to suit the various stages of human development. This was evident within my placements where I had no problem engaging with‚ and forming and maintaining appropriate relationships with families and children
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