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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The 14th Century: From Chaucer’s Perspective Often times‚ spoofs or satires of certain events or eras‚ however funny they may be‚ might be the most accurate depictions of that specific event. It is a way to over exaggerate details to make the reader very aware of them. In that same way‚ it also becomes memorable and not easy to forget whatever event or era the satire or spoof is presented. This is held true for The Canterbury Tales. Chaucer paints an accurate picture of what it was to live in 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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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 14th century an estimate of 137 million people died or ⅓ or England‚ The plague spread due to the middle of the street‚ was where people emptied their waste. People thought that the plague came from God and had no understanding of germs that actually caused it. It had a significant impact in the areas of physical suffering‚ business and how society worked. The way the city was built was why the plague spread so quick. The plague was brought through the slave trade and when it reached London
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Basic Marketing Concepts – Fong 16/09/13 Company Report: JET BLUE 1. Give examples of need‚ wants‚ and demands that Jetblue customers demonstrate‚ differentiating these three concepts. What are the implications of each for Jetblue’s practices? Jetblue meets customers physical needs by providing unlimited snacks and beverages during their flights‚ they even meet their social needs by providing such great customer service that their customers can feel at home‚ and they even meet their individual
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HEWDENS CASE STUDY 16/9/13 14:29 Page 2 MARKETING Securing a market leading future through SWOT analysis One of Hewden’s main aims is to maintain its market leading position. Introduction It achieves this by analysing factors affecting the internal and external For many builders and developers‚ it is too costly to buy plant environment and using this data to plan how to improve efficiencies equipment (fixed assets) outright. Instead‚ they hire the equipment and processes. These plans are
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interpretation of the 14th Amendment‚ the three clauses of the 14th Amendment must be understood. These clauses help define what it means to be a U.S. citizen. The privileges or immunities clause was first written in Article IV section two. It was then written again in the 14th Amendment after slavery was abolished in order for equal protection guarantee. The federal government wanted to insure that states respected the rights and freedoms of former slaves. In the first section of the 14th Amendment it states
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the definition of quality has two aspects from the customer’s perspective: Quality is... 1. A greater number of features that meet customer needs 2. Fewer defects Key Attributes The Juran Trilogy Fitness for Use Quality Council Pareto Principle 10 Steps to Quality Improvement The Juran Trilogy To attain quality you must begin by establishing the vision‚ policies and goals of the organization. Converting these goals into results is done through three managerial processes called the
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Description of Business Isha’s Boutique is a sole trading business which provides different styles and brands of shoes‚ clothing‚ and jewelry. The objectives of the business are to provide employment‚ to provide shoes‚ clothing and jewelry for the public and to make profits. Justification of Labour Isha’s Boutique is located on Independence Street‚ Roseau. This is because it is a very busy street in which many persons pass along. There is a bus stop located close by and it is near the raw materials
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