“Balance” One fine evening‚ while walking to my friend’s place enjoying the beautiful climate & cool breeze‚ making one to be there walking or standing still to enjoy it‚ I saw a group of kids riding their bicycles like a gang & roaming. A huge van came in the opposite direction‚ which meant they had to make space‚ which they have been occupying so far‚ for the monster vehicle. Due to sudden change of course or rough terrain‚ one of the kids lost his balance & fell to the safe side
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APPLE INC. IN 2010 Apple Inc. in 2010 Student Name American Public University Business 620 Apple Inc‚ in 2010 Steve Jobs and Steve Wozniak created Apple Computer Inc. in 1976‚ introducing the first apple personal computer that was mass produced. Throughout the years apple has attained great heights and success in the computer and technological arena. The company has had a competitive advantage in the creation and marketing of the iPod‚ iPhone‚ and various other personal media devices including
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SAMPLE BALANCE SHEET Most accounting balance sheets classify a company’s assets and liabilities into distinctive groupings such as Current Assets; Property‚ Plant‚ and Equipment; Current Liabilities; etc. These classifications make the balance sheet more useful. The following balance sheet example is a classified balance sheet. Sample Balance Sheet: Example Company Balance Sheet December 31‚ 2010 ASSETS | | | LIABILITIES | Current Assets | | | Current Liabilities | | | Cash
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S5 Manufacturing Account/LWL Manufacturing Accounts ( A. ) Function of a Manufacturing Acccount For those businesses which deal with manufacturing products. It is common in today’s business to act both as manufacturer ( ) and retailer ( ). e.g Crocodile‚ Bossini‚ G2000‚ U2. What is the advantage as being a manufacturer as well as a retailer? Division of Costs The purpose of a Manufacturing Account is to ascertain Cost of Production ( ). B. Cost of Production = Prime Cost + Factory
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turned over to the Civil Aviation Administration of China (CAAC)‚ the market for passenger services and airline in China has boomed. This boom has been driven by growing internal demand for flight services‚ relaxed restrictions on international trade‚ a growing tourism industry and the return of Hong Kong to Chinese rule in 1997. As the number of airlines has grown so China has become a major market for the aircraft manufacturers such as Boeing and Airbus. Leading airlines such as Cathay Pacific‚
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YORK UNIVERSITY FACULTY OF LIBERAL ARTS AND PROFESSIONAL STUDIES School of Administrative Studies PART B: AP/ADMS 4551 Auditing and Other Assurance Services Midterm Examination‚ February 21‚ 2010 9:30 a.m.-11:30 a.m. Part B will be distributed 70 minutes from the start of the exam. A YorkCard or acceptable photo identification is required as your identification for this examination. If you do not have identification documents‚ you will be required to personally bring these to your instructor
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(Also known as "T" Account and Account) Having passed the double or journal entries‚ the next step is to post these double or journal entries into Ledger accounts. Ledger account or an account is simply the classification of double entries which we have made in General Journal or any other journal. In an account we bring together all similar entries in one place. For example a company has purchased goods on 4th and 7th January‚ we would put both entries in purchases account because of their similar
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BALANCE OF PAYMENTS Contents 1 Composition of the balance of payments sheet 1.1 Variations in the use of term "balance of payments" 1.2 The IMF definition 2 Imbalances 2.1 Causes of BOP imbalances 2.2 Reserve asset 2.3 Balance of payments crisis 3 Balancing mechanisms 3.1 Rebalancing by changing the exchange rate 3.2 Rebalancing by adjusting internal prices and demand 3.3 Rules based rebalancing mechanisms 4 History of balance of payments issues 4.1 Pre-1820: mercantilism 4.2 1820–1914:
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INCOTERMS 2010 Lecturer : Bui Thanh Trang‚ Ph.D INCOTERMS 2010 • • • • What are Incoterms? What is purpose of Incoterms? Scope of Incoterms? Structure of Incoterms? What are INCOTERMS? A set of rules for the interpretation of trade terms‚ in a contract of sale. ICC official rules for the interpretation of the trade terms INCOTERNS 1936 is first published by ICC‚ amendments and additions were made in 1953‚ 1967‚ 1976‚ 1980 ‚ 1990‚ 2000 and 2010. I. PURPOSE OF INCOTERMS
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Goods/Stock purchased or sold being returned is quite a common practice in business. This may be on account of a number of reasons like defects in goods‚ quality not matching the requirement for which the buyer purchased it‚ the buyer not needing the stock‚ etc. This happens both in case of goods purchased as well as goods sold by the organisation. Where the goods sold are being returned we call it "Sales Returns" and where goods purchased are being returned we call it "Purchase Returns"
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