Four different special journals are sales journal‚ purchase journal; cash receipt journal and cash payment journal. They all are special journal being used to record data of recurring nature. A transaction in accounting is recorded with the help of journal entry. To avoid passing entries all time of transactions of same nature‚ they are recorded in special journal. In this way some repletion of work is avoided‚ and it helps doing ledger posting specially when using manual accounting system. One can
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(Regulation) Act‚ 2010 Please refer to our Master Circular DBOD.AML.BC No.1/14.08.001/2010–11 dated July 01‚ 2010 consolidating instructions/ guidelines issued to banks on Foreign Contribution (Regulation) Act‚ 1976 – Obligations of Banks in Regulating Receipt of Foreign Contributions by Associations / Organizations in India. 2. With the coming into force of Foreign Contribution (Regulation) Act‚ 2010 and Foreign Contribution (Regulation) Rules‚ 2011‚ Foreign Contribution (Regulation) Act‚ 1976 stands
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Shoplifting (also known as retail theft) is theft of merchandise for sale in a shop‚ store‚ or other retail establishment‚ by an ostensible patron. It is one of the most common crimes that police and the courts deal with. Most shoplifters are amateurs; however‚ there are people and groups who make their living from shoplifting‚ and they tend to be more skilled. Some individuals shoplift in an effort to resist selling their labor‚ and/or to protest corporate power. These individuals target --often
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ownership is strong. A foreign firm that wants to list its shares on an exchange in the United States does so through American Depository Receipts (ADRs). These are the receipts to bank accounts that hold shares of the foreign firm’s stock in that firm’s country. The equities are actually in a foreign currency‚ so by holding them in a bank account and listing the receipt on the account on the American exchanges‚ the shares can be revalued in dollars and redivided so that the price per share is more typical
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operating activities‚ which is the first section of the statement of cash flows. The investing and financing activities sections has no reported differences in the presentation of the cash flows. The direct presentation of cash flows displays cash receipts and payments from operations‚ more or less like the actual statement of cash flow. On the other hand‚ the indirect presentation of cash flows displays items with its fractional total net income. The item adjusted using the indirect method does not
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Closing Day Procedures A manager should be the only person to perform End of Day Functions. To end the day’s sales‚ you must ensure that all employees have been cashed out and all employees have been clocked out except for the person performing the End of Day procedure. You should first shut down all other computers‚ leaving the POS Server and POS Station Number 1. 1. Go to each POS Station (except for the POSSERVER and Station 1)‚ from the Table Layout screen‚ Press [Manager]. 2. Press
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BTEC Assignment Front Sheet (Centre No: 11058) Learner Name: Qualification: BTEC Level 3 Extended Diploma In Engineering (FW267) Unit Title: Health and Safety In the Engineering Workplace (T/600/0249) Unit Number: 1 Assignment Title: The concept of RIDDOR and the use of accident data Assignment No: 4 Hand in dates and times: Date of Issue: 02/09/2013 Submission is: Hand in/Due Date: 11/06/2014 ON TIME □ / LATE □ Copied work will be graded as a FAIL and disciplinary action may
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Reporter: Glemar S. Monsales Basic Guideline for Public School Administrators to Understanding the Application of the DepEd Rules of Procedure Disciplining Authority of Non-teaching Personnel (Sec 6) School Superintendents (provision by virtue of RA 9155) Grounds for Disciplinary Action Sec. 2 of the Rules Content of the Complaint (Sec. 5) a. ) full name(s) and address(es) of the complainant b. ) full name(s) and address(es) of the person complained of as well as position and office of employment
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Overview of Singapore’s Tourism Sector · According to the Singapore Tourism Board‚ Singapore posted an estimated S$13.8 billion in tourism receipts from January to December 2007‚ representing an 11.3% increase over January to December 2006. This had exceeded the target of S$13.6 billion for 2007‚ and set a new record for tourism receipts. · In 2007‚ Singapore welcomed 10.3 million visitors‚ registering a growth of 5.4% over 2006 (9.7 million visitors). This is the highest annual visitor arrivals
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Choice of geographic area Choice of band Percentage ranges Choice of percentage 4 Food sales 4.1 4.2 4.3 5 Accommodation sales 5.1 5.2 5.3 Letting bedrooms Lodges Interface between hotels and public houses 6 7 Other receipts Other considerations 7.1 7.2 7.3 7.4 7.5 7.6 Bars.......… Public houses in primary licensed trade areas Public houses superior to competition Public houses opened post AVD Estate public houses Rural public house diversification
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