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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learned from the case After reading this case study‚ I went back to the email that I received from you and went over the questions that you suggested we consider. The first question was: If you were the DOJ how would you build a case against Microsoft or a dominant leader? I will attempt to do this in Section 2 - The Case Against Microsoft. The second question was: If you were Microsoft how might you defend yourself against DOJ claims? I will cover this in Section 3 - The Defense of Microsoft. I will
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est paying jobs. Furthermore‚ Sinhala‚ the language of the Sinhalese‚ became the official Sri Lankan language. The Tamils had hoped that the island’s independence would bring equality to the country‚ but the cultural differences were just too great. Rioting broke out in 1958‚ followed by some compromises with the Tamils. The Sinhalese prime minister was assassinated Neal Lineback 1959 and there were ultra-leftist terrorist activities. Finally‚ in the early 1980s‚ and Mandy Lineback Gritzner Sinhalese
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term spectatorship traditionally refers to the act of watching something without taking part. “Image flow” represents this idea of spectatorship where individuals mindlessly scroll through images and videos to fill the gaps in their day (Nelson 304). Maggie Nelson‚ author of “Great to Watch” presents the term “image flow” as the act of scrolling through social media and being in a constant state of “extremity”‚ either angry shock or boredom (300-311). However‚ she progresses her argument from disgust
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sister‚ Maggie. There are many similarities and differences between maggie and Dee. The first comparison that can be made is the similarities and the differences in the motivations. The second is the comparison that can be made in their personalities. The last is there point of view on preserving their heritage. Although‚ Dee and Maggie have great differences in many ways‚ there are still some similarities between these two sisters. The first way to compare and contrast between Dee and Maggie is by
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As at 31 December 2008 Taka Assets: Non current assets : Property‚ plant and equipment‚ net Intangible assets Investment in shares of X-Net Ltd. Long-term receivables and deposits Current assets: Inventories Deferred cost of connection revenue Accounts receivable‚ net Advances‚ deposits and prepayments Cash and cash equivalents Total assets Equity and Liabilities: Shareholders’ equity: Share capital Share premium Capital reserve Deposit from shareholders General reserve Retained earnings 79
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“The Impact of a Tropical Storm depends on location” How far do you agree? Tropical storms formed 5-30 degrees north of the equator‚ so if there is a largely populated area or economic centre around this latitude‚ in an area vulnerable to hurricanes‚ the impact will be increased in comparison to the tropical storm running its course over unpopulated islands or the ocean. This can be seen when looking at Hurricane Sandy‚ a tropical storm of 2012 and its impact on Cuba. Cuba was located in the Hurricane’s
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Nowadays‚ whether citizens should pay tax to their countries or not is becoming a frequent topic of discussion. From my own perspective‚ I hold the opinion that people are supposed to pay tax to state and I am going to argue about this issue as well as exhibit my own ideas in this essay. To be sure‚ I would acknowledge that there exist rational reasons for not paying tax to state. The most important one is that residents can undoubtedly feel stressed because of being asked for paying tax to their
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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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for the big girls that would hurl words back at the older girls when they were being chased by them. Conversely‚ it was also a place where to friends would unknowingly begin to grow apart due to differences in perception of the incident involving Maggie in the orchard. The purpose of the constant reflection was to bring back a thought of a time when she and Roberta were friends and had
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