Outcome 5 Section 1 Badges of Trade Firstly it is important to determine if Ali is trading as annual profits from trade or non-trade are taxed under different schedules. There is no single test for trade; in determining if trade has occurred there are six badges which must be considered‚ a brief description of each badge and an outline of how it affects Ali’s circumstances is outlined below. Subject Matter If the asset sold might be for personal enjoyment or investment e.g work of art or shares
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Published Accounts Practice Question 1 The following trial balance was extracted from the books of Eavis plc on 31 December 2009: £000 £000 Sales 11‚700 Provision for depreciation: Plant 738 Vehicles 375 Rent receivable 100 Trade payables 738 Debentures 250 Issued share capital: Ordinary £1 shares 3‚125 Preference shares (treated as equity) 625 Share premium 250 Retained earnings
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會計科 會計科 顧問老師﹕英皇教育會計科導師冼鎮中 題一. 題一. 陳彼德獨資經營電子產品業務。陳先生收到的銀行月單上列示 2009 年 9 月 30 日貸方餘額為 $170‚000。但銀行月結單上顯示的銀行存款餘額與現金簿上顯示的銀行存款餘額不同。 經核對現金簿銀行欄及銀行月結單後，發現以下事項: (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) 銀行已借記利息$8‚500，但現金簿未作記錄。 總額$100‚000 的已發出支票仍未向銀行兌現。 透過銀行自動轉帳繳交電費$720，但現金簿未作記錄。 銀行仍未記錄的存款總額為$124‚780。 向銀行存入一張從某客戶收到的支票$5‚830，但銀行以｢存款不足｣為理由退回該支票。 某客戶指示銀行以貸項轉帳清還貨欠$4‚600。 現金簿仍未記錄的銀行手續費為$25。 現金簿的承上餘額少計$510。 作業要求： (a) 編制 2009 年 9 月份的現金簿（僅銀行存款欄） ，列示需作出的調整；及(10 分) (b) 編制 2009 年 9 月 30
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SQUARE PHARMACEUTICALS LIMITED Mission Our Mission is to produce and provide quality & innovative healthcare relief for people‚ maintain stringently ethical standard in business operation also ensuring benefit to the shareholders‚ stakeholders and the society at large. Vision We view business as a means to the material and social wellbeing of the investors‚ employees and the society at large‚ leading to accretion of wealth through financial and moral gains as a part of the process of the
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1. What should be the format and final form of the store manager’s job description? The format noted in figure 4-7 could be a reasonable format to use. Students may recommend that Jennifer include standards of performance section in the job description. This lists the standards the employee is expected to achieve under each of the job description’s main duties and responsibilities‚ and would address the problem of employees not understanding company policies‚ procedures‚ and expectations. In addition
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This is so I can have an account so eat food‚ potato tomato jump off a cliff. I eat one meal a day. How many words do I need. I am trying to get 500 words. I think it is really dumb that I have to do this. All I want to do is go on youtube on my tablet. Is that so much to ask for? There is too many words needed to be able to look at stuff on this site. Brick squad. I’m a full throttle killer‚ just ask the ben stiller. Can’t think of words‚ this is just a filler. Down in the dumps‚ feelin’ like
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Case Report for Kota Fibres‚ Ltd. Group 7 BA 141 (WFY) 8/11/2010 Table of Contents Point of View .............................................................................................................................................. 1 Case Context ............................................................................................................................................... 1 Problem Definition ...................................................................
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INKI LTD SWOT ANALISYS STRENGHTS 1. 60 shops are well placed in the market. Most of the shops based in high street‚ they are close to offices‚ which can mean potential customers. 2. In the shops sellers get to know customers one by one. There is a relationship with direct sales‚ which can help to have regular customers. 3. Competitive price structure. The price of the remanufactured inkjet is 20% cheaper than original branded. 4. 24hours delivery 5. High quality and guarantied
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REFLECTIVE ACCOUNT. “Reflection is a process of reviewing an experience of practice in order to describe‚ analyse‚ evaluate and so inform learning about practice” (Reid‚ 1993 p.305). I am going to reflect on an activity during my placement at a childminder’s setting. While writing about this‚ the model of reflection `I will use is the most commonly used model by Gibbs (1988)‚ which is the model I will look at here. There are six stages in Gibbs’ model‚ namely:- (1) Description (2)
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Aim This Accounts SBA will allow me to achieve many general goals as well as some personal goals in my life. For instance‚ the mark I will receive may serve as a perfect aid to my overall C.X.C grade. In addition to this‚ the SBA alone prepares me for the actual CXC Examinations. In result‚ it simply acts as a guide for the future. Generally‚ I seek to provide Brand Name hats to the public. In turn‚ I will fully understand the accounting procedures used to manage a business. Particularly‚ I
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