UNIT 5: ACCOUNTING FOR DEBENTURES LEARNING OBJECTIVES I) II) III) IV) V) VI) VII) IX) X) Understand the meaning and features of debentures. Differentiate between shares and debentures. Understand different classes of debentures Journal entries regarding issue of debentures for cash and for consideration other than cash. Accounting treatment of debentures issued as collateral security Accounting treatment of issue and redemption of debentures at par‚ discount and at premium. Understand the methods
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Tenth Edition James A. O’Brien College of Business Administration Northern Arizona University George M. Marakas KU School of Business University of Kansas /Users/F-497/Desktop/Tempwork/AUGUST 2010/18:08:10/FREE036:Volhart:VYN obr76817_fm_i-xxxiv_1.indd Page iv 01/10/10 11:01 AM user-f494 /208/MHBR180/obr76817_disk1of1/0073376817/obr76817_pagefiles MANAGEMENT INFORMATION SYSTEMS Published by McGraw-Hill/Irwin‚ a business unit of The McGraw-Hill Companies‚ Inc.‚ 1221 Avenue of the Americas‚ New
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Beowulf and The 13th Warrior: Differences and Similarities Beowulf and the 13th Warrior‚ both are very good stories‚ one legibly and the other visually (unless you go to the roots of the 13th Warrior and read Eaters of the Dead). Although it is pretty obvious to anyone who has read Beowulf that the 13th Warrior was based on this great epic‚ there are still several differences that make for an interesting twist or two. While the two stories are very much alike in several ways‚ they are also very
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The key provisions of the thirteenth amendment‚ the fourteenth amendment and the fifteenth amendment were abolishment of slavery and involuntary servitude‚ granted citizenship to all children who born or naturalized in the United States‚ declared state may not deny person’s life‚ liberty‚ property without the due process of law and prohibition on the federal and state government from stopping any citizens the right to vote because of their race and color. The main issues that were addressed by the
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~ Sixth Edition Publication a A merican Psychological Association • Washington‚ D C Copyright © 2 010 by the American Psychological Association. All rights reserved. Except as permitted under the United States Copyright Act o f 1 976‚ no part o f this publication may be reproduced or distributed in any form or by any means‚ including‚ but not limited to‚ the process o f scanning and digitization‚ or stored in a database or retrieval system‚ without the prior written permission o f
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recent years. The high accidental rates might be lead by the human errors‚ which are including the person approach and the system approach(Reason‚ 2000). However‚ there are some causation models‚ such as James Reason’s model‚ which known as the Swiss Cheese Model‚ provides ascent to quite distinct philosophies of error management(Reason‚ 2000). Besides‚ there are some assets are found by the comparison among the Reason model and other models and has brought out overzealous implementations(School of Aviation
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Avoiding the Alignment Trap in Information Technology 1 About the Case • Article in “MIT Sloan Management Review” • Article is prepared based on survey of more than 500 senior • • business & technology executives and in-depth interview of 30 CIOs. The principle findings of the study is that even at companies that were focused on alignment‚ business performance dependent on IT sometimes went sideways‚ or even declined. Article talks about two primary factors for success in IT: • • Alignment
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Donovan v. Dial America Marketing‚ Inc. 757 F.2d 1376 (3d Cir.) (1985) I. Facts 1. DialAmerica Marketing‚ Inc. is a telephone-marketing firm that operates in twenty states and maintains its principal place of business in Teaneck‚ New Jersey. A major aspect of DialAmerica’s business is the sale of magazine renewal subscriptions by telephone to persons whose subscriptions have expired or ready to run out. They located subscribers’ phone numbers by employing in-house researchers who would find numbers
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that meets these distinct lifestyle aspirations (Bulmer & Oliver‚ 2004). To do this it uses three main strategy practices; a well-selected product range specific to the targeted consumer; an arousing retail environment; and an engaging integrated marketing communications approach. As their mission statement affirms‚ the intrinsic approach to this entire strategy is the constant endeavour to “understand our customers and connect with them on an emotional level” in order to determine customer behaviour
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In the film the 13th warrior compared to Beowulf showed many differences as well as some similarities. The director of the 13th warrior might have wanted to include similarities‚ but there was a lot of outstanding differences. But as the theme of both great thrillers still stands as good vs evil. The fight for an actual more realistic story actually stood out more to me than a fictional thriller of dragons and demons. The outstanding differences of the film compared to the great anglo saxon story
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