out of profits if :s254T(1) -> 1/3 Assets exceed liabilities -> 2/3 Fair and reasonable to shareholders as a whole -> 3/3 Does not affect the ability to pay creditors Assets and liabilities should be calculated by the accounting standards at relevant time s254T(2) If company insolvent‚ or payment would cause insolvency‚ cannot be paid. If do - breach of duty -> because directors have a duty to avoid insolvent trading: s588G(1A) Dividend is declared at directors’
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Chapter 1 Nursing Images throughout History 1) The angle of mercy 2) The handmaiden 3) The battle-ax 4) The naughty nurse 5) The military image A. Nurses on the battlefield Hospitalers – specialized soldiers who at the end of battle returned to the outposts to care for the sick and injured Army nursing service – organize nurses and hospitals and coordinate supplies for the soldiers during the Civil War Clara Barton a. Provided care in tents set up close to the fighting b. Did not discriminate
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A TECHNICAL REPORT ON THE STUDENT INDUSTRIAL WORK EXPERIENCE SCHEME (SIWES) AT Centre for Computer Engineering‚ 9/14 Mbonu Ojike Street‚Ikenegbu Owerri‚ Imo State. Presented By Francis
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cannot correct them. • Computer are subjects to occasional breakdowns. • Cannot run without electric power. CLASSIFICATION OF COMPUTERS ACCORDING TO PURPOSE (General and Specific) General-purpose computers- capable of dealing a variety of different problems. with CLASSIFICATION OF COMPUTERS Special-purpose computers - designed to perform specific task‚ with limited capabilities‚ and the program of instructions is built into the machine Program is a sequence of instructions that determine the operations
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between the narrow window and the long window‚ the previous one show the strong relationship between the financial report and the changes in share price. In long window‚ the price leads the earnings because the share price includes not only the accounting information but also other available information in efficient market. Thus‚ investors will read the financial statement and realize that whether they need to modify their investment portfolio. Because of the rational and risk-averse investors
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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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Table of Contents Theory 2 Introduction 2 Fundamental 2 Background 3 Prepayment 3 Accrual 3 Income Statement 6 Balance Sheet 8 Trend Profit 9 QUOTES THEORY‚ INTRO‚ TABLE OF CONTENTS Introduction The purpose of this report is to identify the items that may result in adjusting entries for both prepayments and accrual by looking at the trial balance and income statement. Furthermore‚ analyzing the historical summary of financial is to know the trend for profit or loss of
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The commercial banks serve as the king pin of the financial system of the country. They render many valuable services. The important functions of the Commercial banks can be explained with the help of the following chart. Primary Functions The primary functions of the commercial banks include the following: A. Acceptance of Deposits 1. Time Deposits: These are deposits repayable after a certain fixed period. These deposits are not withdrawn able by cheque‚ draft or by other means. It includes
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Force.com Platform Fundamentals An Introduction to Custom Application Development in the Cloud By Chris McGuire Caroline Roth With contributions by Dave Carroll Nick Tran Andrea Leszek Force.com Platform Fundamentals © Copyright 2000-2009 salesforce.com‚ inc. All rights reserved. Salesforce.com is a registered trademark of salesforce.com‚ inc.‚ as are other names and marks. Other marks appearing herein may be trademarks of their respective owners. No part of this publication may be
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To: Carminho Building Products Ltd From: Rodrigues Accounting Dear Sir/Madam‚ We are submitting herewith our report entitled UK Subsidiary Expansion. The main purpose of this report is to help Carminho Building Products Ltd decide the potential and suitable site for the formation of a public listed subsidiary. This report will include United Kingdom’s current financial reporting environment and other information that Carminho Building Products Ltd would need in order to make a sound decision
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