correct picture on the firm’s financial performance and financial position. We have to recognize all transaction occurring in that accounting period‚ irrespective of whether cash has been received or paid. The ultimate objective of adjusting entries is to ensure that the revenues (income) earned in the accounting period are matched by all costs incurred for that same accounting period (Monash College‚ 2011). Prepayment There are two types of adjusting entries‚ prepayments and accruals. Prepayment is
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Out of the numerous techniques that are available for writers‚ persuasive and literary techniques are most commonly used in writings like Martin Luther King Jr’s “Letter from a Birmingham Jail” and Barack Obama’s election night victory speech. “Letters from a Birmingham Jail” has many examples of each type of persuasive techniques‚ and it includes literary techniques like allusions and figurative language. When King states that Birmingham is one of the most thoroughly segregated cities in
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ASEAN only Successes : Counter-Terrorism ASEAN realized how devastating terrorism can be to the region after the Bali Bombings in 2002. Several hundred people were killed in that incident and made ASEAN realize how real the threat of terrorism is. Such events pose a direct threat to the peace and security of the South East Asian region‚ and could also impede economic development in several ASEAN countries as a result. This is due to the fact that many ASEAN countries’ economies rely heavily
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What limitations may legitimately be placed on prisoner’s communications under rule 24.1 of the European Prison Rules Deprivation of liberty does not mean a loss of contact with the outside world.1 Communication of prisoners with the outside world is essential as it serves the important purpose of preventing the prisoners from being isolated‚ decreases the likelihood of staff abuse and promotes reintegration into society.2 Maintaining links between prisoners and the outside world‚ especially with
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Sexual Techniques • What sexual techniques are discussed in the chapter readings? The first technique discussed is masturbation. This technique involves self-stimulation for the purpose of sexual pleasure without engaging in sexual intercourse. Fantasies are a sexual technique that was also talked about in this text. Sexual fantasies may be used by one partner or both partners. The reason couples may use fantasies is to increase arousal. Foreplay involves acts of cuddling‚ kissing and oral-genital
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These are researches connected to the study that the researchers are conducting. The Review of Related Literature contains the information about the five selected short stories‚ the biography of the author‚ and the literary approach that is to be used. The Review of Related Studies contains the studies conducted by other researchers that are related to the study. These studies are the analyses and reviews of the short stories. Related Literature This part includes: the summary of the five selected
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MZUMBE UNIVERSITY FACULTY OF COMMERCE A RESEARCH PROPOSAL ON; EVALUATION OF THE EFFECTIVENESS OF THE COMPUTERISED PAYROLL ACCOUNTING SYSTEM A CASE STUDY AT THE MINISTRY OF HOME AFFAIRS DAR ES SALAAM BY HASSAN MOHAMED HANGAI BACHELOR OF ACCOUNTANCY AND FINANCE (B.A.F) OCTOBER 2010 A RESEACH PROPOSAL TO BE SUBMITTED IN THE PARTIAL FULFILLMENT OF THE REQUIREMENT FOR THE AWARD OF A DEGREE ON BUSINESS ACCOUNTANCY AND FINANCE AT MZUMBE UNIVERSITY MOROGORO-TANZANIA 1 TABLE OF CONTENTS 0.0 MEANING
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ex-employees of the external auditor Additional Question 1. Related party transactions (a) - May be conducted with the related parties & treated like normal transactions - May contain special terms that are not disclosed that inflate revenue & assets - Used in round –tripping revenue recognition where one item such as a piece of land has been sold to related parties‚ the back to the entity‚ & then back to the related party (b) FR (c) Contracts should be examined to indicate the existence/terms of related
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INDUSTRIAL STATISTICS AND OPERATIONAL MANAGEMENT 6 : FORECASTING TECHNIQUES Dr. Ravi Mahendra Gor Associate Dean ICFAI Business School ICFAI HOuse‚ Nr. GNFC INFO Tower S. G. Road Bodakdev Ahmedabad-380054 Ph.: 079-26858632 (O); 079-26464029 (R); 09825323243 (M) E-mail: ravigor@hotmail.com Contents Introduction Some applications of forecasting Defining forecasting General steps in the forecasting process Qualitative techniques in forecasting Time series methods The Naive Methods Simple Moving
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SMOOTHING TECHNIQUES Several techniques are available to forecast time-series data that are stationary or that include no significant trend‚ cyclical‚ or seasonal effects. These techniques are often referred to as smoothing techniques because they produce forecasts based on “smoothing out” the irregular fluctuation effects in the time-series data. Three general categories of smoothing techniques are presented here: • Naive forecasting models are simple models in which it is assumed that the
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