from years to know ‚ what is the difference between computer science and information technology . They both looks same ‚ their contents are also almost similar . But there is difference between computer science and information technology ‚ and both are not the same things as we most of us think . “Computer Science” is the mixture and application of “Applied Mathematics”‚ “Electrical Engineering“‚ and “Complexity Theory/Algorithms” to understand and/or model information. In other words‚ the “field of
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Accounting and financial statement • Business going concern- dobry interes = IT WILL CONTINUE INTO THE FUTURE Current market value of its fixed assets is irrelevant‚ they’re not for sale. Fixed assets-środki trwałe. • NET BOOK VALUE->>Historical cost accounting = assets at original purchase price –accumulated depreciation charges. WARTOŚĆ KSIĘGOWA NETTO historyczna kalkulacja kosztów = aktywa w oryginalnej cenie zakupu-zgromadzone odpisy amortyzacyjne
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1.1 Introduction An early market economy and an early form of mercantilism‚ sometimes called "Islamic capitalism"‚ were developed between the eighth and twelfth centuries. The monetary economy of the period was based on the widely circulated currency the gold dinar‚ and it tied together regions that were previously economically independent. A number of economic concepts and techniques were applied in early Islamic banking‚ including billsofexchange‚ partnership (mufawada‚including limitedpartnerships
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Chapter 16 Managerial accounting concepts and principles 1) Direct costs are identified with and can be traced to a cost object. Indirect costs cannot be identified with or traced to a cost object. 2) Costs by function: A) Product costs consist of manufacturing costs: direct materials‚ direct labor and factory overhead. B) Period costs consist of selling and administrative expenses. 3) A) Prime costs which consist of direct materials and direct labor costs. B) Conversion costs which consist
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The differences between data and information: a short analysis What is data? I have researched on the Internet and in books for the meaning and description of data and there are a variety of meanings and some are very misleading the best two meanings I found were “data consists of random (or a set of random) unprocessed facts with little or no intrinsic value”(S. Yull‚ T. Stump p-6) and “Data: the raw facts and figures a computer accepts as input and then processes to produce useful information”
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Key Figures for the Exercises‚ Problems and Cases To Accompany Managerial Accounting Creating Value in a Dynamic Business Environment 9th Edition McGraw-Hill/Irwin 2011 by Ronald W. Hilton CHAPTER 1 No key figures. CHAPTER 2 E 2-24 Beginning inventory of finished goods‚ case I: $84‚000 E 2-25 1. Total compensation: $720 E 2-26 2. Total overtime premium: $20 E 2-29 2. Cost of goods sold: $820‚000 E 2-30 (f) $77‚000 (o) $110 E 2-31 2. Cost per call
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term “IFRS” is international financial reporting standard (IFRS). IFRS has been developed by International accounting standard board (IASB). As per IASB “IFRS refers to a set of international accounting standard stating how particular type of transactions and other events should be reported in financial statement” or‚ in other words IFRS refers to guidelines and rules that companies and organizations are required to follow in preparing and presenting their financial statements. Thus‚ IFRS are the
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INTRODUCTION Through history and the many years of accounting practice‚ a lot of accounting theories have been developed. Interestingly‚ many of those theories are grounded on the basis of prescribing and proposing how accounting processes should be performed. These are known as normative theories of accounting as they are not built on observation‚ but rather upon the theorist’s deductive judgement‚ and subjective opinion (Goble 2009). Accounting conceptual frameworks are good examples of normative
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will not like to update company information there‚ so just click ‘CANCEL’ Step 7: After that‚ we will be at the homepage of UBS system. To update company information we need to follow the following procedure: HOUSEKEEPING > SETUP > GENERAL SETUP Step 8: At the ‘GENERAL SETUP’ page‚ we will need to type in Company name‚ address‚ reference number. The most important thing is to maintain a right accounting year for the company. For example: if the current accounting year is from 1 January 2010 -
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Module 6 Reporting and Analyzing Operating Assets QUESTIONS Q6-1. When a company increases its allowance for uncollectible accounts‚ it also records bad debt expense in the income statement. If a company overestimates the allowance account‚ bad debt expense is too high and net income is understated. As well‚ accounts receivable (net of the allowance account) and total assets are both understated on the balance sheet. In future periods‚ the company will not need to add as much to its allowance
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