ACCOUNTING NOTES FOR MY PERSONAL USE 4/12/2013 ELISHA VERIWA | Introduction to Accounting Accountancy is the process of communicating financial information about a business entity to users (stakeholders) such as shareholders and managers (Elliot‚ Barry & Elliot‚ Jamie: Financial accounting and reporting). Accounting has been defined as: * the art of recording‚ classifying‚ and summarizing in a significant manner and in terms of money‚ transactions and events which are‚ in part at least
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Positive Replacement Behaviors Lois Bartley Grand Canyon University: SPE-522 May 08‚ 2013 Reinforcement is a consequence following a behavior that could increase the probability of the behavior (Cooper‚ Heron‚ & Heward‚ 2007). Reinforcement helps the behavior to be strong enough that it can occur naturally within its one’s environment or can be a part of an intervention plan that teaches new behaviors (Sulzer-Azaroff & Mayor‚ 1991). Reinforcement is an important concept in operant conditioning
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POSITIVE REINFORCEMENT -" SKINNER The best way to understand the full importance of the applications of B. F. Skinner’s (1953‚ 1971) thinking and his research results is to read his novel‚ Walden Two (1948). The book is about a utopian community designed and maintained according to Skinnerian principles of operant behaviour and schedules of reinforcement. A similar application was made in an industrial situation in the Emery Air Freight case ("At Emery‚" 1973). By applying Skinnerian principles
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| |14.01.2013 | | | Factors affecting the efficiency of HR management “Human resources are the most important capital of a company – the vital contact with customers – the key for success” (Tom Farmer‚ 2010). For the successful implementation of the strategic objectives in the field of personnel
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ACCT 203: Section 1 Essay Instructions The Issue: You are a partner in Acme Accounting PSC and as such are considering how to respond to a letter written to you by “Bob” a new client. In his letter‚ he stated that he heard that there are two ways he can identify cost in the normal course of his construction business operations. He would like two know what they are‚ the major differences between them and which one best fits his business in terms of performance analysis. Your partners have asked
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The formation of the debit and credit concept In this simplified form we can begin to see what the mathematician and Father of Accounting (Luca Pacioli) saw in 1494 when he codified the double-entry bookkeeping system. It is his codified system that outlined the rules for applying debits and credits when recording the financial transactions of a business in the double-entry bookkeeping system. Now remember that Luca’s book in 1494 was written and published in Latin and at a time when the concept
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Abstract The emerging field of positive psychology has gained a lot of interest in the recent years. Positive psychology has been proven to promote happiness in many individual’s lives as well as reinforce their personal feelings of self-worth. The use of positive psychology can be applied to multiple aspects of an individual’s life‚ making it a universal approach to happiness and less stress. One major group of individuals that can effectively carry out the use of positive psychology is athletes.
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Classmates‚ According to (Oster‚ 2014)‚ "Percentage of receivables and percentage of sales are two accounting allowance methods used to reconcile customer accounts deemed noncollectable. When allowed by generally accepted accounting principles (GAAP)‚ these two strategies are preferred over direct write-off of bad debt expenses. Percentage of receivables and percentage of sales provide a business with the ability to accurately estimate the expected bad debt losses they will have in each succeeding
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8/2/2012 Objective of Lecture 2 CLASSIFICATION OF ACCOUNTS & ACCOUNTING EQUATION • By end of lecture 2‚ all students should be able to:(a) Understand the five categories of accounts and able to classify them into the respective categories (b) Understand the accounting equation and the relationship between assets‚ liabilities and owner’s equity. Classifications of accounts • • 1. 2. 3. 4. 5. An account is used to record all information regarding an item. The five major
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ACCOUNTING SUBSTANCE OVER FORM Substance over form is an accounting concept where the entity is accounting for items according to their substance and economic reality and not merely their legal form. It is one of the key determinants of reliable information. For most transactions there will be no difference and in some cases however‚ the two diverge and the choice of how to present the transactions can give very different results. This differences occurs when an asset or liability is not recognized
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