Uncollectible Accounts Lesley-Ann Herard ACC 281 John Istvan November 17‚ 2014 Uncollectible Accounts Charity care in a health care environment gives patients reduced or even free services to those who have low incomes. The idea of charity care was associated to the way hospitals helped low- income families. The write-offs and potential costs that are provided to the patients are determined before anything is done. It is up to the discretion of the hospital if any or all the cost is
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September 2009 As at 30 September 2009 Taka As at 31 December 2008 Taka Assets: Non current assets : Property‚ plant and equipment‚ net Intangible assets Investment in shares of X-Net Ltd. Long-term receivables and deposits Current assets: Inventories Deferred cost of connection revenue Accounts receivable‚ net Advances‚ deposits and prepayments Cash and cash equivalents Total assets Equity and Liabilities: Shareholders’ equity: Share capital Share premium Capital reserve Deposit from shareholders General
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RECEIVABLE MANAGEMENT OF INDIAN AUTOMAKERS IN A REVIVED SCENARIO *P.Nageswari ‚** E.Bennet‚ *** Dr.M. Selvam Abstract January 2010 marks a milestone in the automotive journey of the country with Maruthi Suzuki‚ Tata Motors‚ Mahindra & Mahindra and General Motors India reporting their highest ever monthly sales. A firm’s profitability is determined partly by way of its working capital management. An efficient management of working capital will yield significant results and its neglect can be highly
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Criminal Procedure Policy “The Constitution of the United States was ordained; it is true‚ by descendants of Englishmen‚ who inherited the traditions of English law and history; but it was made for an undefined and expanding future‚ and for a people gathered and to be gathered from many nations and of many tongues” (Zalman‚ 2008 PG 1). —Justice Stanley Matthews “Criminal procedure deals with the set rules governing the series of proceedings through which‚ the government enforces substantive criminal
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ER 1023: A plaintiff is not entitled to an interlocutory injunction simply because he shows a prima facie right‚ and an arguable case as to its infringement. The remedy is flexible and discretionary Perpetual Injunction • Made after a substantive hearing on the merits • Contradistinction to an interlocutory injunction‚ which is a holding measure only Injunctions • Holding status quo or variation of it • May be without notice [ex parte] for short period Origin
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EXPPRIN Export Procedures and Documentation Agenda – Week 5 Export Procedures and Flow Chart Documentary Requirements 2 Exporting is both challenging and rewarding. Export Procedures and Flow Chart Export procedures are simple and the export documentation required has been lessened. Build your knowledge and develop skills on the dynamics of exporting by attending seminars/training courses on the basics of exporting‚ letters of credit‚ negotiating with the foreign buyers‚
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Follows a full process of recording‚ classifying‚ and summarising for the purpose of analysis and interpretation of the financial information | Cost accounts are not preserved under Management Accounting but analyses necessary data from financial statements and cost ledgers. | Legal/rules | Drafted according to GAAP - General Accepted Accounting Procedure. | Drafted according to management suitability. | Users | External users‚ such as shareholders‚ bank and creditors. | Internal users such as managers
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Elements of competence HSC210.1 Support individuals to identify their recreational interests and preferences HSC210.2 Encourage and support individuals to participate in recreational activities HSC210.3 Encourage and support individuals to review the value of the recreational activities About this Unit For this Unit you need to support individuals to access and participate in recreational activities. Scope The scope is here to give you guidance on possible areas to be covered in this
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NATURE OF ACCOUNTS A separate account is maintained for each item in the balance sheet. Transactions may be recorded by entering the amount by which each item is affected into the respective account. The process of recording transactions consists of • T-Accounts. The T-account‚ named for its shape‚ is a convenient way of representing an account on a piece of paper. The T‚ with the account name entered at the top‚ permits transaction information to be entered on either side of the vertical
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continuance procedures are the foundation of the risk assessment process‚ primarily at the financial statement level. Management ’s integrity is one of the elements of risk at the financial statement level. High risk at the financial statement level requires more evidence to mitigate the risk. Low risk requires less evidence. As adapted from a lately published weekly review‚ “SQCS No. 8‚ effective January 1‚ 2012‚ requires that a CPA firm establish and document policies and procedures for the acceptance
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