LECTURE 1 PARTNERSHIP ACCOUNTS 1.1 LECTURE OUTLINE 1.1 The provision of the Partnership Act 1.1.1 Formation/ membership limits 1.1.2 Rights of partners 1.1.3 Obligations of partners 1.1.4 Dissolutions of partnerships Business/ Firm 1.1.5 Privileges of partners 1.2 Realignments 1.2.1 Treatment of goodwill in partnership Admission of new partners 1.2.2 Admission of new partners Retirement of partners 1.2.3 Retirement of partners 1.3 Dissolution of partnerships 1.3.1 Piece-meal Dissolutions
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Situation Analysis: The article describes a situation where XYZ Retailer has just hired a Human Resource Manager for its newly established HR department‚ i.e.‚ before this no HR activities have taken place whatsoever. The President of the company wants to associate HR department with professionals. In the given scenario‚ the HR of the company needs to improve the work environment and ensure quality in the delivery of services. He needs to deal with the tardiness‚ unprofessional behavior and poor
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Accounts receivable is a legally enforceable claim for payment from a business to its customer/clients for goods supplied and/or services rendered in execution of the customer’s order. These are generally in the form of invoices raised by a business and delivered to the customer for payment within an agreed time frame. Accounts receivable is shown in a balance sheet as an asset. It is one of a series of accounting transactions dealing with the billing of a customer for goods and services that the
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Thesis Statement There are prevention programs throughout the United States that target Alcohol‚ Tobacco‚ and Other Drugs usage among adolescent ages 12 to 17; however‚ are they working and can they be improved to save our children? Introduction This research is intended to examine adolescent substance use in the United State by reviewing secondary research of statistics of prevalence‚ mortality‚ and mobility. It will compare risk factors and look at the prevention programs throughout
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Explain what information sources are used for the data and documentation that they use in their work activities. The information sources for the data and documentation I use in work include my fellow work colleagues as they have completed the job before and have the required information on how to set the machine up and the correct finished product. Another source of data that is available to me at work is a works order of the product. The works order normally contains the required parameters of
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Sharecropper’s Story of Forced Labor Primary and Secondary Sources A primary source is a resource generated by a participant in or an observer of an historical event. Primary sources include speeches‚ letters‚ diaries‚ and newspaper stories. Memoirs and autobiographies written well after the event also are considered to be primary sources. Primary sources are not limited to written records; images and material objects also serve as primary sources. For example‚ American Indian rock art‚ African American
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goals‚ environmental monitoring‚ ROI This paper is based on the Master’s dissertation (MTech Public Relations Management) of Lynne Niemann. The supervisor was Benita Steyn. 1 INSTITUTIONALISING THE STRATEGIC ROLE OF CORPORATE COMMUNICATION THROUGH ITS CONTRIBUTION TO ENTERPRISE STRATEGY AND ENTERPRISE GOVERNANCE 1. INTRODUCTION In the new business paradigm with its focus on social‚ environmental and economic sustainability -- characterised by a Triple Bottom Line approach to strategic management
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Personal Statement: From an early age I’ve always been very keen on geography and foreign languages. Different countries and languages have always engrossed me. I have been fortunate to travel extensively around the world with my dad‚ who’s a diplomat working for the United Nations‚ while my mother and brothers stayed home in Bolzano‚ Italy. I settled and studied in several countries‚ such as Italy‚ Guinea Bissau‚ Democratic Republic of the Congo‚ Ethiopia‚ Angola and currently Kenya‚ where I’m pursuing
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BALANCE OF TRADE AND BALANCE OF PAYMENTS – An Introduction The balance of payments account indicates a systematic record of all export incomes and import payments of a country during any year. Any import from abroad has to be paid for. On the other hand‚ any export will bring money flow into the country. If we subtract the total value of the imported commodities from the total value of the exported commodities of a country‚ what we obtain is called the ‘Balance of Trade’ of the country. If the
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How far do sources C and E support the view of the Fenians as demonstrated in Source D? Sources C and E both support the view of Fenians demonstrated in Source D to an extent as they all show some sympathy for Ireland. However Source E has a slightly different view on Fenians as it is critical of the damage they may do to the Irish reputation as a whole. Therefore Sources C and E support Source D‚ while Source E supports it to a lesser extent due to the fact that it is a private message and will
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