UNDERGRADUATE PROGRAMME HANDBOOK 2014 – 2015 ACCOUNTING & FINANCE BSc Accounting (N400) BSc Accounting and Finance (N490) BSc Accounting and French (N410) BSc Accounting and German (N4R2) BSc Accounting and Spanish (N4R4) BSc (Econ) Accounting and Economics (Joint Honours) (LN14) BSc (Econ) Accounting and Management (Joint Honours) (NN24) BSc Finance and Management (NN23) INTERCALARY YEAR ©2014 Cardiff Business School Version control: v1.0: Initial version published to students CBS0422 Created
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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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Representation Of Race In Media Much of our perceptions of the world are based on narratives and the images that we see in film‚ television‚ radio‚ music‚ and other media. These are some of the outlets that construct how individuals see their social identities‚ as well as learn and understand about what it is to be black‚ white‚ Native American‚ Asian‚ South American‚ etc. (Dow‚ Wood‚ 2006‚ p. 297). You will get a better understanding of this once you understand the concept
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Miss representation is a documentary on daily women’s struggles of present day. I choose this community project subject because I believe it is important to inform people of certain difficult situations that women go through in daily life. The documentary includes many different scenarios in which women are scrutinized by different sources. This summary will cover all of the scenarios stated in the documentary in chronological order staring with how media judges’ women. The present is all about media
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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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M05_LOBO3944_01_SE_C05.qxd 9/9/09 12:25 PM Page 201 V NATIVE REPRESENTATIONS: MEDIA AND THE ARTS 201 M05_LOBO3944_01_SE_C05.qxd 202 9/9/09 12:25 PM Page 202 NATIVE REPRESENTATIONS: MEDIA AND THE ARTS I n academics‚ the term representations refers to how meaning is constructed in our minds through language; be it words (e.g.‚ writing‚ poetry)‚ music (e.g.‚ traditional‚ modern‚ or rap lyrics)‚ storytelling (e.g.‚ spoken words‚ traditional languages)‚ or visual language (all forms of art
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101-00128 Oct 2014 Accounting Accounting is the recording‚ measurement‚ and interpretation of financial information (Business 286). This financial information is used to evaluate the organization’s operations. To carry out these interpretations of financial information a public or private accountant is able to do this. To become a public accountant you must earn your CPA (certified public accountant) by passing a test and means you are certified by the state in which you provide accounting services where
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