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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Teaching Listening Listening is a critical element in the competent language performance of adult second language learners‚ whether they are communicating at school‚ at work‚ or in the community. Through the normal course of a day‚ listening is used nearly twice as much as speaking and four to five times as much as reading and writing . In a recent study of Fortune 500 Corporations‚ Wolvin and Coakley (1991) found that listening was perceived to be crucial for communication at work with regards
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MINISTRY OF EDUCATION FIJI SCHOOL LEAVING CERTIFICATE EXAMINATION 2013 MATHEMATICS Time Allowed: Three Hours (An extra ten minutes is allowed for reading this paper.) INSTRUCTIONS 1. Write all your answers in the Answer Book provided. 2. Write your Index Number on the front page and inside the back flap of the Answer Book. 3. If you need more paper‚ ask the supervisor for extra sheets. Tie these sheets inside the Answer Book at the appropriate places. 4. You may use a calculator‚ provided
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Connections between Mathematics and Blackjack Using the idea of probability to describe the outcomes of real life phenomena has been an invaluable tool for many different fields. The concern of the present discussion is blackjack. Though to some a seemingly trivial topic‚ the use of probabilistic strategies in blackjack and other gambling games has earned many players a fair amount of reward (Thompson‚ 2009). Indeed‚ some of the earliest applications of probability were motivated by gambling games
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ACC 551 Midterm Exam Solution Follow the link below http://www.tutorialsguider.com/downloads/acc-551-midterm-exam-solution/ ACC 551 Midterm Exam Solution 1. Question :(TCO C) Under current accounting practice‚ intangible assets are classified as 2. Question :(TCO C) Which of the following intangible assets should not be amortized? 3. Question :(TCO C) The intangible asset goodwill may be 4. Question :(TCO C) ELO Corporation purchased a patent for $90‚000 on September 1‚ 2008. It had a useful
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Chapter 2: THE NATURE OF MATHEMATICS Mathematics relies on both logic and creativity‚ and it is pursued both for a variety of practical purposes and for its intrinsic interest. For some people‚ and not only professional mathematicians‚ the essence of mathematics lies in its beauty and its intellectual challenge. For others‚ including many scientists and engineers‚ the chief value of mathematics is how it applies to their own work. Because mathematics plays such a central role in modern culture‚
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National Council of Teachers of Mathematics (NCTM) Standards: Website Lesson Plans Edwina Schweitzer Grand Canyon University: EED 364 November 25‚ 2012 The National Council of Teachers of Mathematics (NCTM) is a council that has set in place standards that are to be followed and adhered to when creating mathematical lesson plans. These standards are national and require a lot of the teachers as far as what and how they teach math. While there are many choices
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Some misconceptions about communicative language teaching Geoff Thompson ELT Journal Volume 50/1 January 1996‚ pp. 9 - 15 Although communicative language teaching is accepted by many applied linguists and teachers as the most effective approach among those in general use‚ there are still a number of misconceptions about what it involves. This article sets out four of the main misconceptions‚ discusses why they have arisen‚ and why they can be so described. In doing this‚ the article attempts to
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Teaching Listening Listening is the language modality that is used most frequently. It has been estimated that adults spend almost half their communication time listening‚ and students may receive as much as 90% of their in-school information through listening to instructors and to one another. Often‚ however‚ language learners do not recognize the level of effort that goes into developing listening ability. Far from passively receiving and recording aural input‚ listeners actively involve themselves
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Ethics in Teaching Ethics should be a main concern when a teacher is deciding how to teach and what he or she plans on teaching. Ethics are the morals that a person believes in. Teachers are expected to have professional‚ ethical conduct with students‚ the public‚ other educators‚ the profession‚ and toward the school or district. A professional educator strives to create a learning environment that nurtures to fulfillment the potential of all students and demonstrates effective pedagogy. Pedagogy
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