UNIT 5: ACCOUNTING FOR DEBENTURES LEARNING OBJECTIVES I) II) III) IV) V) VI) VII) IX) X) Understand the meaning and features of debentures. Differentiate between shares and debentures. Understand different classes of debentures Journal entries regarding issue of debentures for cash and for consideration other than cash. Accounting treatment of debentures issued as collateral security Accounting treatment of issue and redemption of debentures at par‚ discount and at premium. Understand the methods
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Economic Principle | Marketing Principle | Form Utility | | | | | | | | | | Utility is a term used by economists to describe the measurement of "useful-ness" that a consumer obtains from any good. Utility may measure how much one enjoys a movie‚ or the sense of security one gets from buying a deadbolt. The utility of any object or circumstance can be considered. Some examples include the utility from eating an apple‚ from living in a certain house‚ from voting for a specific candidate
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Financial Statements versus Financial Reporting Financial statements are records of all financial activities of a company and are prepared in a structured manner so as to be easily understood. Or otherwise‚ financial statements are short documents that present the income information for a business at any given point in time. Financial statements are therefore generated several times throughout the year to provide accountants and financial advisors and planners within the business with financial
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REGENT COLLEGE BTEC Higher National Certificate in Business Assignment Brief Unit Number: Unit Title: 4 Marketing Principles BTEC Higher National Diploma in Business Unit 4: Marketing Principles Assignment Cover Sheet Assignment No: ............................................. I hereby confirm that this assignment is my own work. I have identified and acknowledged all sources used in this assignment and have referenced according to the Harvard Referencing system. I have read
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Management Theories:- Organisations have a variety of goals. They usually direct their energies and resources to achieve these goals. An organisation possesses human as well as non human resources that are put to use in the service of specific goals. Management is that force that unifies these resources. Without management acting as a unifying force‚ it is not possible to convert resources into useful products. Management is defined in different words by different theorists. According to Harold
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MAX WEBER NAME: Max Weber OCCUPATION: Educator‚ Philosopher‚ Scholar‚ Anti-War Activist‚ Economist‚ Literary Critic‚ Political Scientist‚ Journalist‚ Sociologist BIRTH DATE: April 21‚ 1864 DEATH DATE: June 14‚ 1920 EDUCATION: Heidelberg University‚ University of Berlin‚ Göttingen PLACE OF BIRTH: Erfurt (Prussia)‚ Germany PLACE OF DEATH: Munich‚ Germany FULL NAME: Maximilian Karl Emil Weber AKA: Maximilian Karl Weber AKA: Maximilian Weber AKA: Karl Emil
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The Principles of Scientific Management and its Applications in Modern Day Organizations Introduction Managers have been continuously trying to figure out the best way to manage the workplace since the start of the industrial revolution. The goal is to maximize production output and minimize cost therefore getting maximized profit while still keeping workers happy and motivated. Different methods have been introduced and tested. But perhaps one of the most influential and popular ideas in management
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Management Organization A deliberate arrangement of people to accomplish some specific purpose i) Distinct purpose ii) People iii) Deliberate structure Management The process of getting activities completed efficiently and effectively with and through other people. The process represents the primary activities of planning‚ organizing‚ leading‚ and controlling. Managers Someone who coordinates and oversees the work of other people so that organizational goals can be accomplished
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11.22.2013 795 words Henri de Toulouse-Lautrec - At the Moulin Rouge Henri de Toulouse-Lautrec’s At the Moulin Rouge is an oil painting of a scene at the Moulin Rouge dance hall. It was painted between 1892-1895. According to the Art Institute of Chicago‚ Lautrec populated this scene with portraits of the habitués and regulars of the dance hall‚ including himself. Lautrec’s painting is postimpressionist‚ which is explained‚ in further detail later on in this essay. Other than explaining the
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1) What “modern” practice related to human resources management do you observe in the management principles of Laidlaw Leeds? With the increasing of number of customers‚ Robert Laidlaw changed his organizational structure in to departments. In addition‚ add each process in to each department. Product department such as clothing‚ hardware‚ leather goods and administrative department such as correspondence‚ dispatch‚ office. So dividing each task in to various departments then we can save time and
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