Primary industries Agriculture Fishing & trapping Forestry & logging Energy & mining Crops 1. Berries (international) »name: Abbotsford Growers Co-operative »British Columbia‚ Canada »250 employees »Total sales($CDN): 10‚000‚000 to 24‚999‚999 »Largest bulk raspberry packer in North America. »pack fresh frozen straight pack and purees and pasteurized and aseptic purees. Domestic none found 2. Vegetables 3. Seed Groundfish 1. Cod (international) »name: Adams Fisheries Limited
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Chapter 19: Accounting for Income Taxes Fundamentals of Accounting for Income Taxes * Intro * Pretax Financial Income- income before taxes‚ income for financial reporting purposes‚ income for BOOK purposes * Determine according to GAAP * Taxable Income- amount used to compute income taxes payable * Determine using Internal Revenue Code (tax code) * Differences arise for a simple reason‚ for financial reporting purposes companies use the full accrual
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accepted accounting principles Adverse opinion * It is used only when the auditor believes that the overall financial statements are so materiality misstated or misleading that they do not present fairly the financial position or results of operations and cash flows in conforming with GAAP. Disclaimer of opinion * It is issued when the auditor is unable to be satisfied that the overall financial statements are fairly presented 2. Materiality A misstatement in the financial statements
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21. Generally accepted accounting principles a. are fundamental truths or axioms that can be derived from laws of nature. b. derive their authority from legal court proceedings. c. derive their credibility and authority from general recognition and acceptance by the accounting profession. d. have been specified in detail in the FASB conceptual framework. 22. A soundly developed conceptual framework of concepts and objectives should a. increase financial statement users’ understanding
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Administration- MBA Semester 1 MB0041 – Financial and Management Accounting Q1. Accounting is one of the oldest‚ structured management information system. Give the meaning of accounting and book keeping? Explain the objectives of accounting? ANS. Meaning of Accounting- The systematic and comprehensive recording of financial transactions pertaining to a business. Accounting also refers to the process of summarizing‚ analyzing and reporting these transactions. The financial statements that summarize a large
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Independent University‚ Bangladesh (IUB) In Partial Fulfilment of the Requirements of EMBA Course-513E Management Accounting By Mohammed Shamsuddin Student ID: 1110805 Summer Semester‚ 2012‚ Management Accounting‚ EMBA INDEPENDENT UNIVERSITY‚BANGLADESH July 26‚ 2012 Dr.Dilip kumar Sen Professor School of
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decisions. The TUTORIAL also introduces you to the FOCUS 2‚ Online Career and Education Planning System. FOCUS 2 will help you explore career paths based on your interests‚ your personality‚ your talents and your values and help you to plan the education/training you will need to attain your career aspirations. AFTER READING THIS HANDOUT‚ VISIT: http://www.ncwc.edu/student-affairs/icsc/students/career-exploration TO BEGIN USING THE FOCUS SYSTEM! Access Code: bishops Why Career Planning is
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STAGE 2 FOOD AND HOSPITALITY INVESTIGATION HYPOTHESIS: how have other cultures affected what we eat when we eat out? Contents Introduction- page 2 Scope of the study-page 2 Focus Question 1 Focus Question 2 Focus Question 3 Introduction What we eat nowadays is heavily affected by social context and what we eat by ourselves and when were with others‚ usually when we eat with others we head out to the town to find a restaurant or bar. But if we were to compare what it would be like going
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Department of Accounting Detailed Syllabus of Third Year Four-Year B.B.A. (Honours) Course Effective from the Session: 2009–2010 National University Syllabus for 4 years BBA Honours Course Subject : Accounting Third Year (Honours) Third Year: 32 Credit Hours Course Code COURSE TITLE Marks Credit Hours Audit and Assurance 100 4 Advanced Accounting-I 100 4 Cost Accounting 100 4 Management Accounting (in English)
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Accounting‚ or accountancy‚ is the measurement‚ processing and communication of financial information about economic entities. Accounting‚ which has been called the "language of business"‚ measures the results of an organization ’s economic activities and conveys this information to a variety of users including investors‚ creditors‚ management‚ and regulators. Practitioners of accounting are known as accountants. Accounting can be divided into several fields including financial accounting‚ management
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