ethics and regulations 1.3 Types of business 1.4 Characteristics of qualitative accounting information 1.5 Users of accounting information Topic 1 Rosli et. al Topic 2 Norfaiezah et. al 1.5 2. 2.0 ACCOUNTING CONCEPT AND PRACTICE 2.1 Generally accepted accounting principles Accounting assumptions Accounting principles Accounting constraints 2.2 Types of financial statement Statement of Comprehensive Income Statement of Changes in Equity Statement of Financial Position
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Evaluate the Success of a Recent Initiative to Promote Anti-Discriminatory Practice The Disability Discrimination Act (1995) made it unlawful to discriminate against those with disabilities in terms of employment and provisions of goods‚ services and facilities. It is obvious that the most successful area that this act has worked in has been employment as the percentage of disabled people in work rose to 47.8% in 2012‚ which may not seem great when compared to 75.9% of non-disabled people but since
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Reflective account’s for health and social care level 3 Health and Social care (adults). Health and safety. On this training course I have learnt about the health and safety risks of my work place. (Health and safety manager) taught me the difference between a hazard and a risk also the steps 1-5 on how to identify both then handle them. I learnt how to identify whether it’s a high or low risk and the actions that are required. In this training I got taught and showed how to appropriately use
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bank‚ potential vendors‚ or other interested parties. An account system is also important to process sales‚ purchase orders‚ invoices‚ payroll‚ and other business functions manually. The accounting system must be scalable‚ secure and gather data feed from other business systems to collect up-to-date business finances. The installed REMS came with the following Finance and Accounting Financial Modules: General Ledger Module‚ Accounts Payable Module‚ POS module‚ Bank Reconciliation Module‚
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it will be recorded in the purchase journal‚ once it has been certified as a valid invoice. After the journal entries‚ the next step is to post the journal entries into account. Ledger Account also known as “T” Account and Account. Ledger accounts categorize these changes or debits and credits into specific accounts‚ so management can have useful information for budgeting and
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for assuring a non-discriminatory work environment. Policy making and enforcement‚ supervisor and employee training‚ and zero tolerance initiatives will be discussed. Policy Making The first method is to create policies governing the operation of the employer/office regarding discrimination. Each type of discrimination (race‚ color‚ religion‚ sex‚ and national origin) should be clearly defined and expounded with examples of actions that may be considered discriminatory. It may also be a good
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company issue a share having face value of Rs 10 at Rs 8 Give two examples of ‘Capital receipts’. Give two circumstances in which sacrificing ratio may be applied (1) (1) (1). (1) (1) Show how you would deal with the following items in the final accounts of a club: (3) Debit credit Prize fund Prize fund Investments 1‚20‚000 Income from Prize fund Investments Prizes awarded 9000 Q7. 1‚20‚000 12000 A‚B and C are partners sharing profits and losses in the ratio of 1 : 2: 3. They have omitted interest
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profit and unappropriated profit. what is the accumulated profit and why do accountants and bookkeepers use different names for the same thing? (6 marks) Accumulated profits is profits that are not paid as dividend but is transfered over to the accounts for the next year. Also can be used to reinvest in the core of the business to help pay off debts or to purchase a capital asset. The reasons why accountants and bookkeepers use different names for the same thing is because bookkeepers are the people
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NVQ LEVEL 4 IN HEALTH AND SOCIAL CARE REFLECTIVE ACCOUNT ON HSC 43 At my last annual appraisal - this was attended by myself and my line manager - I was able to look at and evaluate my overall performance over the last year; also‚ the training I have undergone ; and whether I have met all of my training targets that we set at my last appraisal. I brought my up-to-date training file (where I have entered all details of my training and development and certificates achieved)
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Fixtures and fittings $000 $000 250 100 350 Current Assets Stock Debtors Cash Current Liabilities Creditors for supplies Accruals Bank 1540 820 3 2363 1210 192 203 1605 758 1108 25 910 Share capital – Ordinary shares Retained profits Loan accounts – Bracket Racket 104 69 173 1108 The company accountant resigned at the beginning of April 2002 and proper records were not kept for the six-month period 1 April to 30 September 2002. The following information is available for that six-month period
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