日的銀行往來調節表，必須由調整後的現金簿差額開始。(4 分) 1 題一參考答案： 題一參考答案： 分數 分數 分數 分數 (a) 承上餘額 (餘額.) 應收帳款 – 貸項轉帳 (vi) 期初結餘少計 (viii) 1 1.5 1.5 現金簿(僅銀行存款欄) $ 213‚945 利息開支 (i) 4‚600 電費 (iii) 510 應收帳款: 拒付支票 (v) 銀行手續費 (vii) 餘額轉下 209‚855 $ 8‚500 720 5‚830 25 194‚780 209‚855 1.5 1.5 1.5 1.5 (b) 2009 年 9 月 30 日的銀行往來調節表 $ 己調整的現金簿銀行存款餘額 加: 未兌現支票(ii) 減: 銀行未記錄的存款 (iv) 銀行月結單的銀行存款餘額 2 $ 194‚780 100‚000 294‚780 124‚780 170‚000 1.5 1.5 1 Question1. Peter Chan
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Description ----Account Payable---- General Purpose Perform accounting and clerical tasks related to the efficient maintenance and processing of accounts payable transactions. Main Job Tasks and Responsibilities ▪ review invoices and check requests ▪ sort and match invoices and check requests ▪ set invoices up for payment ▪ process check requests ▪ prepare and process accounts payable checks‚ wire transfers and ACH payments ▪ reconciliation of payments ▪ prepare analysis
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1.) Study sources A and B. How far is the account in Source A supported by Source B? Explain your answer. The account in Source A is by the head of the Prussian political police. It outlines the arrest and aftermath of Van der Lubbe over the Reichstag fire. The statement in Source B is by Van der Lubbe himself‚ stating that he alone started the Reichstag fire. Both are in favour that Van der Lubbe was indeed guilty for starting the fire. Source A is supported by Source B because both of them state
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SCM Classification: ABC/XYZ Analysis – DEMYSTIFIED Table of Contents 2 Introduction 3 3 Why ABC and XYZ only? 4 4 The ABC Analysis 5 4.1 The Details 5 4.2 The Steps 5 4.3 Limitations of ABC 6 5 REFERENCES 6 6 ABOUT AUTHOR 6 1 Introduction This is the sequel of my quest to relate management with life. The theories of Evolution of human may be “Survival of the Fittest” or “Selective Elimination of non-adaptors” applies in our day today lives too. As much as the industry focuses on revenue‚ profits
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Account for some of the changes in global patterns of manufacturing (25 marks) JANUARY 2013 Globalisation is the process of integration throughout trade economic relations and finance. It is the process whereby the world is becoming increasingly connected due to a change on a worldwide scale. Globalisation has therefore been an important factor in how the global patterns of manufacturing have changed. Because of the spread of modern technology‚ people today can make changes in the natural environment
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SUBJECT: ACCOUNTING Total Marks: 80 N.B. : 1) All questions are compulsory Q1) ABC Ltd. Produces room coolers. The company is considering whether it should continue to manufacture air circulating fans itself or purchase them from outside. Its annual requirement is 25000 units. An outsider vendor is prepared to supply fans for Rs 285 each. In addition‚ ABC Ltd will have to incur costs of Rs 1.50 per unit for freight and Rs 10‚000 per year for quality inspection‚ storing etc of the product
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BALANCE OF PAYMENT (BOP) Introduction: Balance of payments (BOP) is a record of economic transitions between the residents of one country and the rest of the world during one year. The balance of payment like all balance sheets must balance. The items‚ which lead to‚ an inflow of foreign earnings are placed on the credit side of the balance sheet‚ whereas the items‚ which give‚ rise to an outflow of foreign currency are placed on the debit side. Definition: “Balance of payment is a systematic
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The Balance of Payments of a country always balances The BOP accounts summarize international transactions for a specific period‚ usually a year‚ and are prepared in a single currency‚ typically the domestic currency for the country concerned. Since the balance of payment is based upon system of double-entry book-keeping‚ the total debits must equal to total credits. This is because two aspects of each transaction recorded are equal in amount but appear on opposite sides
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Tutorial 1 Answers 1. In your own words‚ summarise your understanding of the terms ‘supply chain’ and ‘supply chain management’. A supply chain is the set of value-adding activities that connects a firm’s suppliers to the firm’s customers. It consists of all parties involved‚ directly or indirectly‚ in fulfilling a customer request. The supply chain‚ which is also referred to as the logistics network‚ consists of the suppliers‚ manufacturer centers‚ transporters‚ warehouses‚ retailers‚ and customers
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Question 1 (2 points) Read the following two statements and determine whether they are correct or incorrect. A. For a given interest rate and cash flow - the longer the time period‚ the smaller the future value. B. For a given time period and cash flow - the higher the interest rate‚ the smaller the present value Question 1 options: | A) | Both statements are incorrect | | B) | A is incorrect but B is correct | | C) | A is correct but B is incorrect | | D) | Both statements are correct
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