Headquartered in London‚ England‚ Pearson is an international company with businesses in education‚ business information and consumer publishing. Pearson education operations provide learning materials‚ technologies‚ assessments and services to educational institutions‚ corporations and professional organizations‚ as well as to teachers and students of all ages. In its business information division‚ Pearson operates FT Publishing‚ which includes the Financial Times‚ FT. com and a range of other financial
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interpreting the contents of the British airways accounts I will also be writing a statement about the business and its progress‚ and describe what profit and loss accounts are. PROFIT AND LOSS ACCOUNT By law business are required to provide annual financial statements‚ which will appear in their company report‚ there are two main types of financial statements‚ one is balance sheet and the other is a profit and loss account. A profit and loss account is a record which can be updated regularly and
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Reflective Account Moving & handling One day I was ask to transfer Mrs X from bed into wheelchair. Mrs X is paralised so to transfer her a full body hoist is needed. I had to call for help‚ it wouldn’t be safe to do this by myself. So while I was waiting for the other carer to arrive I have explained to Mrs X what and how we are going to do it. I have also cheked the hoist and battery if its fully charged and operational. I put right size sling on Mrs X with her cooperation. I carefully
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Recruitment and selection forms a core part of the central activities underlying human resource management: namely‚ the acquisition‚ development and reward of workers. Bratton and Gold (2007‚ p 239) differentiate the two terms: recruitment and selection while establishing a clear link between them in the following way: ‘Recruitment is the process of generating a pool of capable people to apply for employment to an organisation. Selection is the process by which managers and others use specific instruments
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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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Q. How Will You treat ‘ packing expenses on sales’ in final accounts? Ans. It is an indirect expense‚ therefore‚ it should be shown in the Profit & Loss Account. Adjustments at a Glance Sl No. Adjustments Adjustment Entries Treatment in Final Accounts 1. Closing Stock Closing Stock A/c Dr. To Trading A/c a. Credit side of Trading A/c. b. Show on the assets side of B/S 2. Outstanding or unpaid expenses Expenses A/c Dr. To Outstanding exp. a. Add to the
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Ancient Near Eastern Thought and the Old Testament (Introducing the Conceptual World of the Hebrew Bible) Introduction Using contemporary studies as the foundation of his research John Walton reviews the ancient and Near Eastern and Israelite cognitive context. He provides guidance for students and general public to have a wider understanding and expand their knowledge of today’s culture‚ and historical culture interacts with the ancient world culture. In doing so‚ he tries to balance all
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Eastern Airlines Facing Bankruptcy In 1986‚ Eastern Airlines was in desperate trouble. The fourth quarter of 1985 had shown a $67.4 million loss‚ and financially experts had told Frank Borman‚ president and chief executive officer‚ that the airline had three choices: 1) a 20 percent pay cut for all union and noncontract employees. 2) Filing for Chapter 11 (bankruptcy) or 3) Selling the airline. On February 23‚ 1986‚ Eastern’s board of directors met to decide the
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light to enlarge the image and is also called an optical or light microscope (vs./ an electron microscope). The simplest optical microscope is the magnifying glass and is good to about ten times (10X) magnification. The compound microscope has two systems of lenses for greater magnification‚ 1) the ocular‚ or eyepiece lens that one looks into and 2) the objective lens‚ or the lens closest to the object. Before purchasing or using a microscope‚ it is important to know the functions of each part.
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Q i) Expalin in detail five basic accounts along with their types and examples Five basic Acounts 1. Assets 2. Liabilities 3. Capital/Owner Equity 4. Revenue/Income 5. Expenses Assets Assets are the resources owened by a business and are expected to give benefit for future operation Example: If you buy a land and it will give benefit in the future operation then it is your asset . if the land which you buy And in future you have to sell only then this is not your asset. If you built
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