AUDIT PROGRAM DESIGN PART II Sales and Collection Cycle The objective in the audit of the sales and collection cycle is to evaluate whether the account balance affected by the cycle are fairly presented in accordance with accounting standards. There are five classes of transactions in the sales and collection cycle. • Sales • Cash Receipts • Sales returns and allowances • Write-off of uncollectible accounts • Estimate of bad debt expense (Arens‚ 2012‚ p.442) The Key control
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Net Factor Income from Abroad (NFIA) refers to the net flow of property income to and from the rest of the world (net payments on income) plus the net flow of compensation of employees (net receipts on compensation). The NFIA is added to the Gross Domestic Product (GDP) to come up with the Gross National Product (GNP). In the Philippines‚ NFIA plays a major role in boosting the national economy. From 1987 to 2002‚ NFIA at constant 1985 prices totaled Php406.2 billion or 3.0% of the total GNP for
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Risk and Return -II PGDM/MMS- SEM-II PROF. V. RAMACHANDRAN FACULTY- SIESCOMS ‚ NERUL 1 PORTFOLIOS & RISK What is an Investment Portfolio A group of Assets that is owned by an Investor Single Security is riskier than Investing in a Portfolio. Portfolio may contain- Equity Capital‚ Bonds ‚ Real Estate‚ Savings Accounts‚ Bullion‚ Collectibles etc. In other words the Investor does not put all his eggs in to one Basket. 2 Diversification –Risk Reduction Let us assume you put your money
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their unconditional love and support Thank you. The Researchers ACKNOWLEDGEMENT First of all‚ we thank God‚ for giving us the strength‚ courage‚ guidance and faith that this research would be successful. Warmest gratitude to the following who contributed to the completion of this study: Dr. Ofelio Osorio‚ MAC Dean‚ College of Nursing (CON)‚ for teaching and guiding us on how to do a research. Mrs. Mafel Falcatan‚ our adviser‚ for her patience‚ and knowledge shared on doing
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Strategic Plan‚ Part II: SWOTT Analysis BUS 475/Integrated Business Dawn Gardener 6/25/2012 Raul Rivera Novel Java is a laid back coffee shop combined with a bookstore that allows customers to relax‚ drink their favorite brew and catch up on a good book or two. The store provides a large range of different books‚ coffee and teas. The focus of the store is to provide customers with the ability to drink coffee and enjoy a nice read in a downtown atmosphere. With the applying of these aspects of the
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Business Scenario Part 2 – Decisions in Paradise Expanding Chevron’s Business Presence in Kava Marian Folds Mgt350 / Nicole Baum University of Phoenix January 5‚ 2009 Expanding Chevron’s Business into Kava – Part 2 As discussed in Part 1‚ Chevron Asia Pacific is investigating expanding its energy business to the island nation of Kava. Kava is of significant size and located near the Cook Islands off the coast of Australia. This country has recently been overwhelmed by a series of natural
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of the job. 4. Estimate how well the test sample results will generalize to other locations. Case Objectives Once concrete goals for hiring have been established and applicants have been generated‚ the most important part of the staffing process is developing methods to identify individuals who will be the best performers on the job. Anything that identifies good potential performers is a “predictor.” This includes interviews‚ standardized tests of knowledge‚ personality measures
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College Athletes Shouldn’t be Paid! I strongly believe that college athletes shouldn’t be paid because they’re still amateurs at the sport. They aren’t professionals at the sport. Even though their in college they are still learning and they need to pass school then start getting a job to make money. If you compare college amateurs to professionals there will be a big difference and observe why they get paid it will make a lot of sense. According to the text it says “A gentleman never competes
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------------------------------------------------- ANIMAL PROTECTION AND PREVENTION CONTROL MISSION The Animal Protection and Prevention Control (APPC) mission is to reduce animal suffering in the world and advocate humane behavior through providing rescue‚ rehabilitation‚ and sanctuary to abandoned‚ neglected‚ and abused animals; including but not limited to livestock‚ equine‚ felines‚ and canines. SCOPE OF OUR ORGANIZATION * This proposal is to fund emergency rescue‚ rehabilitation
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Abstract The main goal of this paper is to create an example original Strategic Staffing Handbook that contains many of the vital tools used in the staffing process. It is the policy of EMT Crafts that this Strategic Staffing Handbook should be used as a plan of the basic personnel policies‚ practices‚ and procedures for the company. This Staffing Handbook includes definition of strategic staffing‚ description of the job analysis process‚ approach to posting a position and the related rationale
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