UNIT 5: ACCOUNTING FOR DEBENTURES LEARNING OBJECTIVES I) II) III) IV) V) VI) VII) IX) X) Understand the meaning and features of debentures. Differentiate between shares and debentures. Understand different classes of debentures Journal entries regarding issue of debentures for cash and for consideration other than cash. Accounting treatment of debentures issued as collateral security Accounting treatment of issue and redemption of debentures at par‚ discount and at premium. Understand the methods
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Additional Support Needs; Principles of Practice June Johnston Outline Key policies/legislation - Historical perspective of Additional Support Needs. 19th Century In the 19th century people with additional support needs were segregated from society. These people were shut away in single sex institutions for life or sterilised. Separate “Special Schools” and day centres were set up that denied both disabled and non-disabled people the day to day experience of living and growing up together
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Il bilancio – Strumento di analisi per la gestione 4/ed R. N. Anthony‚ L. K. Breitner‚ D. M. Macrì Copyright © 2008 – The McGraw-Hill Companies srl CAPITOLO 8 LE PASSIVITA’ E IL CAPITALE NETTO Problemi Problema 8-1 Laribee SpA a. (1) Including current liabilities.............. Debt/Equity Ratio $97‚920 = 66.7% $146‚880 Debt/Capitalization Ratio Rarely calculated this way. (2) Excluding current liabilities except current portion of long-term debt..... Excluding all current liabilities
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Sollutions CHAPTER 15 DISCUSSION QUESTIONS 1. FIVE PRIORITY SEQUENCING RULES ARE: First come‚ first served (FCFS); or First in‚ first out (FIFO): Jobs are sequenced in the order in which they arrive at the workstation. Earliest due date (EDD): Jobs are sequenced in the order in which they are due for delivery to the customer. Shortest processing time (SPT): Jobs are sequenced in order of the processing time required at the workstation‚ with the job requiring
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Economic Principle | Marketing Principle | Form Utility | | | | | | | | | | Utility is a term used by economists to describe the measurement of "useful-ness" that a consumer obtains from any good. Utility may measure how much one enjoys a movie‚ or the sense of security one gets from buying a deadbolt. The utility of any object or circumstance can be considered. Some examples include the utility from eating an apple‚ from living in a certain house‚ from voting for a specific candidate
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RESEARCH PAPERS AN EMPIRICAL STUDY ON GOLD AS A COMMODITY DERIVATIVE By DR.SURESH CHANDRA BIHARI * RAJIV AGARWAL ** * Associate Professor‚ IBS‚ Hyderabad‚ A.P India. ‚ ** MBA Class of 2011‚ IBS‚ Hyderabad‚ A.P India. ‚ ABSTRACT India is among the top 5 producer of the most of the commodities in addition to being a major consumer of bullion and energy products. Agriculture contributes more than 23% to be GDP of Indian economy. It employees around 57% of the labor force on a total of 185 million
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Drama 88 Day 10 Practice‚ Practice‚ and some more Practice Our primary focus from this point onwards was completely on the final musical scene and the ending scene. For the final musical scene we were thinking out a dance routine. For this I came up with a fifteen second dance routine‚ which will be done in the scene. In this dance routine Kim and Olivia run towards Luke and I. Then we are supposed to lift them as they jump into our arms. After the lift the girls are supposed to hang on to our necks
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How did the corporate culture of Enron contribute to its Bankruptcy? Once a sound company listed in fortune 500‚ Enron‚ lead to downfall because of deceptive accounting system incorporated within the organization. Enron’s dubicious finance finally collapsed in Dec 2‚ 2001 as it filed Bankruptcy in New York Bankruptcy court. The corporate culture of Enron focused on financial performance neglecting the stakeholder’s value .The relentless emphasis on the importance of the shareholder’s value created
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1. BUSINESS DOCUMENTS : Transactional Documents - A company uses documents to transact business with its clients. To save time‚ these documents may be formatted as a form‚ such as an order form‚ transmittal page‚ invoice or receipt. The types of transactional documents used vary somewhat by the nature of a business. An insurance agent‚ for example‚ generates insurance applications and policies‚ while a lender uses loan applications and mortgage documents. In some fields‚ businesses enter into
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individuals within a firm or agency‚ and to the portion of the organization that deals with hiring‚ firing‚ training‚ and other personnel issues‚ typically referred to as human resources management. Human resource management (HRM)[1] is a business practice to managing the workforce. It is one of several important functions in modern organizations. HRM helps to structure employee and candidate information by skills‚ profiles and career preferences. It is helping talent supply and demand by enabling
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