nershipCHAPTER 2 RECONSTITUTION OF A PARTNERSHIP FIRM Partnership is an agreement between the members of a firm for sharing the profits of the business carried on by all or any of them acting for all. Any change in this relationship amounts to reconstitution of the partnership firm. A change in the partnership agreement brings to an end the existing agreement and a new agreement comes into being. This new agreement changes the relationship among the members of the partnership firm. Hence‚ whenever
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this topic. INTRODUCTION This internal assessment focuses on the impact of technology on accounting. Accounting is the systematic process of collecting‚ recording‚ classifying‚ analysing and communicating financial information. Traditionally‚ accounts were prepared manually using ledgers‚ cashbooks etc. However in recent years‚ technology has played an increasingly important role in accounting and has changed the accounting systems. This has brought with it solutions to previous problems associated
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charges of £600 were charged to the bank account. • Wages of £12 000 were paid by cheque. Required: (a) Prepare the trial balance at 31 March 2011. (10) Additional information at 31 March 2011: • Operating expenses of £1 600 were accrued. • Depreciation is charged using the straight line method at the rate of: i) Premises 2% per annum ii) Fixtures and fittings 15% per annum. (b) Prepare the profit and loss account for the month of March 2011. (8) (c) Prepare
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Uncollectible Accounts Lesley-Ann Herard ACC 281 John Istvan November 17‚ 2014 Uncollectible Accounts Charity care in a health care environment gives patients reduced or even free services to those who have low incomes. The idea of charity care was associated to the way hospitals helped low- income families. The write-offs and potential costs that are provided to the patients are determined before anything is done. It is up to the discretion of the hospital if any or all the cost is
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Emma Hoffman Development of the Labor Movement Shawn Taylor Paper 1 Enslaved in America People of America never got off on the right foot. The colonial elite began tormenting those in the lower classes the minute they arrived‚ as “…huge numbers of white servants didn’t live to see the day of freedom. In the early days‚ the majority of servants died still in bondage”(Jordan and Walsh 111). The indentures‚ enslaved‚ and non-elite were set in bondage and many did not live to see freedom
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A child and young person’s development plan 1.1b Describe the expected pattern of children and young people’s development from birth to 19 years‚ to include: b communication and intellectual development Expected pattern development 0-3 months Communication development: Baby….. Needs to share language experiences and cooperate with others from the beginning Responds to sounds‚ particularly familiar voices and may move head towards sound. By 3 months responds to dancing‚ babble and cooing. Makes
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political rights for black people. This wing of the Republican Party was called “radical” because of its strong stance on these and other issues. The right that provoked the greatest controversy‚ especially in the North‚ concerned black male suffrage. Black Suffrage was a revolutionary impact for equality among African Americans in the United States. Even though African American men began voting in the South after 1867‚ the majority of Northern states continued to deny them this basic right. In the
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Summary: The summary of this paper‚ women traditionally acted as a good follower to men. Most of the administration‚ organization and the government has been the domain by men gender. But now the women can play a great role of leader and have a good leadership quality as men. The transformational-transactional leadership styles have become popular in management. Transactional leadership is based on exchanges when followers give good result‚ then the leader will reward accordingly. Transformational
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Therapeutic relationships Understanding Behaviour Assessment LO1 HNC CAP Word count 1360 This is assessment is a reflective account using Gibb’s (1998) reflective cycle. It provides me with the structure to follow when reflecting (Brooker‚ 2013). The cycle has 6 steps which include; Description‚ feelings‚ evaluation‚ analysis‚ conclusion and action plan. In order to comply with the NMC Code of Confidentiality (NMC‚ 2013) and Data Protection Act 1998‚ I will call the service user Mrs
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Uncollectible Accounts Acc281: Accounting Concepts for Health Care Professionals Charity Care and Bad Debit Hospitals usually count bad debit in the non-compensation costs but there is a question of whether or not it should be included. There is some gray area when it comes to the difference between bad debit and charity when it comes to the Health care environment. Bad debit that won are bills that people don ’t pay for whatever reason and there is a difference between those who won ’t pay
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