Income Statement Income statements present an ordered list‚ grouped by broad categories of revenues and expenses. The income statement begins with revenues followed by a list of expenses. U.S. GAAP and IFRS requirements for the presentation of income statements are similar‚ with some important differences. *Other than separating revenues from expenses‚ U.S. GAAP provides little guidance about which items the firm must separately display or their order. IFRS requires‚ at a minimum‚ the
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Telephone Etiquette A phone is ringing somewhere in your office. By the third ring the call should be Answered. BUT… before you pick up that phone: 1. Clear your mind of all but the task at hand – responding to the caller. 2. Prepare your phone voice 3. Answers by the 3rd ring 4. Offer your standardized greeting. 5. Be prepared before you respond. 6. Treat the caller with respect; be efficient‚ effective‚ empathetic and
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Prestige in Depth by: Midn. Chang L.J Memoirs of Titanic At the time of her construction‚ R.M.S Titanic was the largest ship ever built. Gigantically weighing 46‚000 tons‚ 900 feet long and stood 25 stories high‚ it had surely gave justice to its name. Captain Edward Smith Maneuvered the Ship. It was bound for New York‚ leaving the port of England on April 10‚ 1912. Heaving with glitz and glamour‚ the Titanic illuminated beauty from the darkest of the night. Banquet was seized almost everywhere
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Assessable income=ordinary income + statutory income. Ordinary income: income deriving from the courts (s6-5) Negative propositions: items that are not income by ordinary concepts: 1.Amounts not convertible into money :In Tennant v Smith (1892) free accommodation provided to a bank manager was held not to be ordinary income because building could not be sub-let and the benefit thereby converted to money. In FCT v Cooke & Sherden (1980) an incentive prize offered by a manufacturer was not income of the
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$4.7 per revenue hour 3.) Create a contribution margin income statement for Salem Data Services. Assume that intracompany usage is 205 hours. Assume commercial usage is at the March level. Salem Data Services Contribution Income Total Per Unit Intracompany Sales (205) 82000 400 Commercial Sales (138) 110400 800 Variable Expenses (28.7 x 319.6) 9844 Contribution Margin 182556 Fixed Expenses 212939 Net Operating Income -30383 Intercompany Sales = 205 x 400 = 82000 Commercial
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E4-4 (Multiple-Step and Single-Step) Two accountants for the firm of Allen and Wright are arguing about the merits of presenting an income statement in a multiple-step versus a single-step format. The discussion involves the following 2012 information related to Webster Company ($000 omitted). Administrative expense Officers’ salaries $4‚900 Depreciation of office furniture and equipment 3‚960 Cost of goods sold 63‚570 Rent
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concluding 3 Questions and discussion 65 65 65 66 6R Module 4 Unit 10 Meetings 74 74 74 76 7R 83 83 83 Making meetings effective Module 2 Unit 3 Telephoning ]8 Could I leave a message? Briefing 1 Preparing to make a telephone call 2 Receiving calls 3 Taking and leaving messages 4 Asking for and giving repetition 5 The secretarial barrier 18 18 19 20 23 24 27 27 27 29 Briefing 1 What makes a good meeting? 2 Chairing a meeting 3 Establishing the purpose of a meeting
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Answering the phone professionally The rules for answering a telephone are simple but they need to be continually reviewed and practiced. Following are the most basic ones‚ which should always be employed. 1. Use the three answering courtesies: • Greet the caller • State your organisation • Introduce yourself “Good afternoon‚ Accounts‚ Andrew Batt speaking” 2. Show enthusiasm when you answer. Help make the caller feel welcome A tired voice lacking in enthusiasm is very unappealing and reflects
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Essentials Of the Telephone Etiquette [pic] VanSight A division of Synbiz Solutions Private limted #304‚ Prasanthiram towers‚ Ameerpet Hyderbad Ansdhra Pradesh -500038 Phone Numbers - +91 40 66139353/54 Website: www.vansight.com Index Essentials of the Telephone etiquette 3 Call opening 3 Inbound calls 3 Out bound 4 Getting Your Message Across for both Inbound and out bound calls. 4 P A C E 4 P positive attitude 4 A accountability 4
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FUNCTION CLEARLY PRINT YOUR NAME AND ASSIGNMENT NAME AT THE TOP OF EACH PAGE At the beginning of last month‚ Harley Franks started a barbershop‚ Harley’s Cutters. The following events occurred during the month. Harley invested $30‚000 cash in the company. Harley purchased $15‚000 of equipment for cash. Harley paid $500 cash to rent space for the first month of operations. Harley purchased $1‚200 of equipment on a note payable. Cash received from haircutting services for the first half of the month
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