ACCOUNTING NOTES FOR MY PERSONAL USE 4/12/2013 ELISHA VERIWA | Introduction to Accounting Accountancy is the process of communicating financial information about a business entity to users (stakeholders) such as shareholders and managers (Elliot‚ Barry & Elliot‚ Jamie: Financial accounting and reporting). Accounting has been defined as: * the art of recording‚ classifying‚ and summarizing in a significant manner and in terms of money‚ transactions and events which are‚ in part at least
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organisational plan and all the related measures that an entity adopts to: * safeguard assets * encourage adherence to company policies * promote operational efficiency * ensure accurate and reliable accounting records. It is either an administrative control or an accounting control Characteristics of an effective internal control system include: * Competent‚ reliable‚ and ethical personnel * Assignment of responsibilities * Proper authorisation * Separation of duties
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The Carbon Cycle Poppy Matless Carbon is present in all living organisms. When organisms die‚ the carbon is recycled for future generations. 1. Carbon is released as CO2 via respiration and combustion 2. CO2 is absorbed by producers (grass‚ plants etc) 3. Animals feed off of the plant‚ passing on carbon throughout the food chain‚ losing some carbon as CO2 respiration. 4. When the animal dies‚ it is eaten by decomposers‚ and the carbon returns to the atmosphere 5. If decomposition
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Sulfur Cycle Sulfur (S)‚ the tenth most abundant element in the universe‚ is a brittle‚ yellow‚ tasteless‚ and odorless non-metallic element. It comprises many vitamins‚ proteins‚ and hormones that play critical roles in both climate and in the health of various ecosystems. The majority of the Earth’s sulfur is stored underground in rocks and minerals‚ including as sulfate salts buried deep within ocean sediments. The sulfur cycle contains both atmospheric and terrestrial processes. Within the
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Oxygen Cycle Required for Life All living things use oxygen or depend on organisms that use oxygen in some way. All Animals and Other Consumers Use Oxygen We use oxygen to break down simple sugar and release energy. This can be done through respiration or fermentation. Animals mainly use respiration. Respiration The process that breaks apart simple food molecules to release energy. It occurs inside cells. What YOU do with the oxygen
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procedure for a bad debt is often handled competently by students in an examination environment but raising an initial provision for bad debts and its subsequent revision in the form of an increase or decrease can be difficult to deal with. This paper therefore should be of particular interest to our registered students preparing for both the manual and computerised tests of competence together with serving as a refresher for those of you as members in practice that need to deal with the practical
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The Rock Cycle & Classification of Rocks The rock cycle is the formation‚ breakdown and reformation of a rock as a result of sedimentary‚ igneous‚ and metamorphic processes. The rock cycle is an illustration that is used to describe how the three rock types are related and how Earth processes change a rock from one type to another over time. Each group contains a collection of rock types that differ from each other on the basis of the size‚ shape and arrangement of mineral grains. Due to the driving
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HONG KONG INSTITUE OF VOCATIONAL EDUCATION DEPARTMENT OF BUSINESS ADMINSTRARION ASSIGNMENT FOR EXHIBITION AND EVENT MANAGEMENT Module Code: MPR4505 Enrichment Module 2014-2015 (Semester 4) Individual Assignment 2 Prepared for Mr. Leo Kwan Prepared by Chan Wing Yu BA 124012/2B 130170942 <Submitted on 21 November 2014> The Main Theme of the Event From 31 October 2014- 1 November 2014‚ there is a The Guangzhou / Hong Kong / Macao / Chengdu Youth Skills Competition cum carnival which is
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Individual Reflection Paper Write a 350- to 700-word paper reflecting on what art means to you and how culture and art are related. Include at least two examples that illustrate the relationship between art and American culture. Format your paper consistent with APA guidelines. Upload your final paper to the Plagiarism Checker (Turnitin) found at the Center for Writing Excellence. [Note: "Sunday and Monday are the busiest days of the week for the Plagiarism Checker. Please allow two hours as
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ACCT 203: Section 1 Essay Instructions The Issue: You are a partner in Acme Accounting PSC and as such are considering how to respond to a letter written to you by “Bob” a new client. In his letter‚ he stated that he heard that there are two ways he can identify cost in the normal course of his construction business operations. He would like two know what they are‚ the major differences between them and which one best fits his business in terms of performance analysis. Your partners have asked
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