ACCT 3512 Chart of Accounts Accounts & 4 Characteristics by 6 Acct Types: FS‚ Real vs. Nominal & Normal Acct Bal (NAB) mjm cpa 9/13 (Contra Accts) [Historical Cost Exceptions] (ACCT 3512 emphasized accts in italics) by Marco J. Malandra‚ CPA 1. ASSETS: BS‚ Real‚ Dr NAB‚ (Cr if contra) 3. SHs’ EQUITY: BS‚ Real‚ Cr NAB (Dr if contra) Current [generally]: IC accts: Preferred Stock [at Par Value] Cash (Money Orders‚Checks‚Checking‚ Savings‚ Petty) Additional-paid-in-capital
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Accounting Project SHAREHOLDER’S FUNDS Shareholders’ funds are the balance sheet value of the shareholders’ interest in a company. For company (as opposed to group) accounts it is simply all assets less all liabilities. For consolidated group accounts the value of minority interests should also be excluded. The addition of minority interests gives us “shareholders’ fund including minority interests”. A further adjustment gives us total equity. SHARE CAPITAL The capital collected by a joint
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Paul McCartney was born June 18‚ 1942‚ in Liverpool‚ England. His work with the Beatles in the 1960s helped lift popular music from its origins in the entertainment business and transform it into a creative‚ highly commercial art form. He is also one of the most popular solo performers of all time in terms of both sales of his recordings and attendance at his concerts. Paul McCartney began his lifelong love affair with music at an early age. Although he took formal music lessons as a boy‚ the future
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ACKNOWLEDGEMENT First of all‚ I would like to thank Almighty God for giving me the strength to do this SBA‚ Mrs. Clovetta Campbell and finally my Principles of Accounts teacher Ms. Williams who helped me along the way. AIMS OF THE BUSINESS The aim of the business is to achieve exposure of what goes on in the business world. The aim of this business is to also know how to prepare Accounting Ratios‚ how to operate a business and how to achieve customer satisfaction and to attain profit
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Paul Revere Paul Revere was born on Jan. 1‚ 1735 in Boston‚ Massachusetts. His parents were Paul Revere (Apollos Rivoire) and Deborah Revere. Paul Revere’s only sibling was Deborah. As a boy‚ Paul Revere went to an “Infant School” until he was 7 or 8. Then he changed schools and went to “North Writing” (an all boy school). When he was 15 his father died and he had to take care of the family. He took over the family business as a gold and silversmith. For extra money he took the job of a
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Reflective Account When I started my work placement at my setting I was working with my members of staff and manager who told me how to monitor children when they eat and which child cannot eat certain food because of their religion or culture. Before I started to give out the food for the children I had to read the food policies and procedures to know how to serve the food and drink for the children. At my placement I learnt how to monitor the children when they ate and how much they ate‚ and
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“Few prime ministers have provoked such strong public reactions as Paul Keating”. David Day. Keating’s left-wing political beliefs stemmed from his pro-Labor‚ Catholic‚ working-class family background. Having left school at 15 after completing his Leaving Certificate‚ Keating went to work‚ studied electrical engineering at night‚ and joined his father in supporting the Labor party. Through his political interests‚ Keating met former controversial state Labor party leader‚ Jack Lang who took
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experience in recording‚ analyzing‚ interpreting and communication accounting information. 3) It is in partial fulfillment of CXC Principles of Accounts requirement. The aim of the study is to determine whether Debro’s Wholesale is operating at a profit or a loss. Data was gathered from source documents and posted to the journals‚ ledgers and final accounts. The performance of the business was determined by using ratios. Debro’s Wholesale is a newly developed and simulated entity located at
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masterpieces on the ceiling. They have displayed emotions‚ shown victories and defeats‚ as well as boasted major events. There are multiple paintings that display events during Paul`s life. Three major paintings that have shown important events during Paul`s life are; the Vision of Cornelius‚ the Death of Ananias‚ The Conversion on the Road to Damascus. They all display prominent events in Christian history. Eeckhout uses methods that his teacher Rembrandt van Rijn taught him in the late 1630s. Eeckhout
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As at 31 December 2008 Taka Assets: Non current assets : Property‚ plant and equipment‚ net Intangible assets Investment in shares of X-Net Ltd. Long-term receivables and deposits Current assets: Inventories Deferred cost of connection revenue Accounts receivable‚ net Advances‚ deposits and prepayments Cash and cash equivalents Total assets Equity and Liabilities: Shareholders’ equity: Share capital Share premium Capital reserve Deposit from shareholders General reserve Retained earnings 79
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