Consolidated Accounts Balance Sheet • Home Page» • Business & Economy» • Accounting Consolidated Accounts Balance Sheet C UNIT 3: CONSOLIDATED BALANCE SHEET Definition of a Group Under IAS 27 Consolidated and Separate Financial Statements‚ a group exists where one enterprise (the parent) controls‚ either directly or indirectly‚ another enterprise (the subsidiary). A group consists of a parent and its subsidiaries. Definition of Control Under IFRS 3 Business Combinations‚ control
Premium Financial statements Balance sheet Accounts receivable
Managing your time with your coach Whatever the context‚ people learn most effectively when they are keen to learn and have a clear focus on where and what they want to develop. It is almost always helpful to come to a coaching session having reflected on your current concerns and challenges‚ what you would like to discuss and what you hope to go away with at the end. It is common to end a session with agreement about particular actions or ideas to be tried out in day to day interactions between
Premium Reflection
An event occurred that did not exemplify best practice as a nursing student‚ and soon to be registered nurse was when I was administering medication last week on a respiratory floor. I had given my patient the medication‚ and realized there was no water at the bedside. I quickly went to get my patient water for her to swallow the capsules more easily from the bathroom. When I arrived back‚ she stated that she had already taken them. I had informed my preceptor and she advised me to look on her bed
Premium Patient Nursing Health care
contains the company’s unadjusted trial balance as of December 31‚ 2011. BUG-OFF EXTERMINATORS December 31‚ 2011 Unadjusted Trial Balance Cash 17‚000 Accounts receivable 4‚000 Allowance for doubtful accounts 828 Merchandise inventory 11‚700 Trucks 32‚000 Accum. depreciation-Trucks - Equipment 45‚000 Accum. depreciation-Equipment 12‚200 Accounts payable 5‚000 Estimated warranty liability 1‚400 Unearned services revenue - Interest payable - Long-term notes payable 15‚000 D. Buggs‚ Capital
Premium Accounts receivable Generally Accepted Accounting Principles Depreciation
Traditionally Accounts were of 3 type:- 1. Personal Accounts- All individual & artificial accounts. Individual accounts like Ram’s a/c‚ Rakesh’s a/c. Artificial A/cs like M/s Sultan chand’s a/c‚ HDFC Bank’s a/c etc. and outstanding and prepaid accounts fall under this. Rule- Dr. the receiver Cr. the giver 2. Real Accounts- All assets‚ tangible & intangible come under this. Tangible assets like land & building‚ plant & machinery‚ furniture etc. and Intangible assets like goodwill‚ patents
Premium Asset Balance sheet Debt
J1 Date Account Titles and Explanation Ref. Debit Credit 2014 Cash 101 20‚000 May. 1 Common stock 311 20‚000 (Issued shares of stock for cash) 3 Supplies 126 1‚500 Accounts Payable 201 1‚500 (Purchased supplies on account
Premium Accounts receivable Accounting software Accounts payable
ASM 34 Reflective Account There was a time when I went to administer the night medication to customer X and realised that he was heavily under the influence of alcohol. Me and my colleagues had noticed that he had been consuming brandy all day. In addition staff had been seen purchasing 2 bottles of brandy by one of my colleagues. Customer X was taking the following medication which was recorded in the MAR chart: Citalopram 20mg tablets – one tablet daily (morning) Citalopram 10mg tablets
Premium Pharmacology Sodium chloride Chlorine
SeNioR 3 Give an account of Mr. Wickham’s opinions of Mr. Darcy and how it lead to the deepening of Elizabeth’s prejudice against him. At Mrs. Phillip’s party Mr. Wickham was the happy man towards whom almost all female eye was turned. Elizabeth was the happy recipient of his attention. Elizabeth had been very curious about the very cold manner of Mr. Wickham’s meeting with Mr. Darcy but had been too shy to ask Mr. Wickham about
Premium Fitzwilliam Darcy Pride and Prejudice Elizabeth Bennet
1) Service industries account for ____ of the gross domestic product of most developed nations. a. more than half b. a small portion c. approximately 25 percent d. nearly all e. nearly three-quarters ANS: E 7) All of the following are elements of the inseparability characteristic of services except that a. consumers are involved in production. b. centralized mass production is difficult. c. consumption and production are simultaneous. d. many services cannot be performed without the customer being
Premium Marketing
To: Audit partner From: Sajan Shrestha (manager) Date: 4/20/14 Subject: Identification of factors influencing risks and the relationship of risks to audit evidence After performing preliminary analytical procedures and planning activities for Pinnacle Manufacturing‚ I have found several factors influencing inherent risks and acceptable audit risk. I have categorized the determinants of acceptable audit risk into three different factors: external users’ reliance on financial statements‚ likelihood
Premium Accounts receivable Balance sheet