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Overview IAS 7 Statement of Cash Flows requires an entity to present a statement of cash flows as an integral part of its primary financial statements. Cash flows are classified and presented into operating activities (either using the ’direct’ or ’indirect’ method)‚ investing activities or financing activities‚ with the latter two categories generally presented on a gross basis. IAS 7 was reissued in December 1992‚ retitled in September 2007‚ and is operative for financial statements covering periods
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Educational Pioneer Francis Bacon Wolfgang Ratke John Amos Comenius Historical Content Acquired a dislike for Aristotelian philosophy and the methods then prevalent in the schools. Formulated new method called induction Formulated his educational plans according to the new method of investigation initiated by bacon Father of modern education. Moravian Protestant bishop Theologian and educator. Purpose of Education Endeavoured to create a method whereby everyone could attain all knowledge
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inventory on account for $200‚000. Assets + Expense = Liabilities + Incomes Asset named Inventory created and Liability Vendor payable gets created 200000 + 0 = 200000 + 0 c Sold inventory for $200‚000. $75‚000 of the sales were for cash and $125‚000 were on account. The inventory sold had cost Stewart $120‚000. Assets + Expense = Liabilities + Incomes Asset named Cash Balance with get added with 75000‚ Asset named Account receivable
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Cash Flow Week 7 Checkpoint XACC/291 Cash Flow 2 Generally‚ two approaches are used to prepare the statement of cash flows direct and indirect method. Of both these methods‚ the direct method results in a more easily understandable report. The direct method for preparing statement of cash flows emphasizes on reporting major classes of gross cash receipts and payments. A method of creating a statement of cash flow during
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Hamlet Lit Chart Title of Play: Hamlet Author: William Shakespeare Synopsis‚ by Act: Act I: The act begins with Bernardo‚ Horatio‚ and Marcellus who witness the wandering of an apparition that resembles King Hamlet in armor. The three guards are shocked and decide to inform the young Prince Hamlet‚ considering the spirit to be an omen for Denmark. Meanwhile‚ the new King Claudius (Hamlet’s uncle) and Queen Gertrude (Hamlet’s mother) are trying to comfort Hamlet‚ and attempt to persuade him
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Accounting Project SHAREHOLDER’S FUNDS Shareholders’ funds are the balance sheet value of the shareholders’ interest in a company. For company (as opposed to group) accounts it is simply all assets less all liabilities. For consolidated group accounts the value of minority interests should also be excluded. The addition of minority interests gives us “shareholders’ fund including minority interests”. A further adjustment gives us total equity. SHARE CAPITAL The capital collected by a joint
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customer has explained the issue Sample scripting: Tier 1 and Tier 2: Thank you for contacting AT&T. My name is [Agent’s Name/ID]. May I have your name‚ please? Thank youMr./Ms. [Customer Name]. May I have the billing account number or telephone number associated with the account you are calling about today? How can/may I help you today? Assure Customer Assure the customer of understanding and ownership of the issue: * Express genuine‚ relevant empathy. * Restate the issue. * Take ownership
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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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CROSBY CORPORATION Statement of Cash Flows For the Year Ended December 31‚ 2008 Cash flows from operating activities: Net income (earnings after taxes)…………………………………… 160‚000 Adjustments to determine cash flow from operating activities: Add back depreciation…………………………………………….. $150‚000 Increase in accounts receivable…………………….…………… (50‚000) Increase in inventory………………………………………………. (20‚000) Decrease in prepaid expenses…………………………………
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