Accounts Notes Double Entry Example 1 Transactions Debit (In) Credit (Out) Bought goods for resale for cash Purchases Cash Sold goods for cash Cash Sales Paid cash into bank Bank Cash Sold goods and received cheque Bank Sales Bought goods and paid by cheque Purchases Bank Example 2 Transactions Debit Credit Bought goods on credit from M.Mizzi Purchases M.Mizzi Paid M.Mizzi in cash one week later M.Mizzi Cash Sold goods on credit to S.Said S.Said Sales S.Said paid by cheque Bank S.Said Example
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reflection in the mirror. The same can be said about the reflective compositions. A reflective composition is the result of introspection into past experiences or memorable events in our lives. We introspect into these memorable events and reflect over them with regards the emotions and influences they have left in our lives. In simple words a reflective essay is a piece of ‘you’ being presented in words. What is Reflection? In a reflective composition you really need to think about yourself and
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Task 1. REFLECTIVE PRACTICE It is important to reflect on your practice to see if you can identify areas where you can improve your practice. There are many different models of reflective practice. Below are a couple I have researched – Kolb’s Learning cycle – David A. Kolb believes that reflective practice is an important part of effective learning and development. Kolb feels that without reflection we would continue to repeat our mistakes. Kolb’s Learning cycle is as follows - Gibb’s Experiential
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downloaded by: [University of Hong Kong Libraries] On: 07 April 2012‚ At: 11:51 Publisher: Routledge Informa Ltd Registered in England and Wales Registered Number: 1072954 Registered office: Mortimer House‚ 37-41 Mortimer Street‚ London W1T 3JH‚ UK Reflective Practice: International and Multidisciplinary Perspectives Publication details‚ including instructions for authors and subscription information: http://www.tandfonline.com/loi/crep20 Assessing students’ written work: experience of a student practice
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Question 1 a) Identify three accounts on the balance sheet of Sun Hung Kai that represent tangible assets? Fixed assets‚ Investment properties‚ Properties for sale. b) What are the differences among these accounts? Fixed assets: Known as a non-current asset or as property‚ plant‚ and equipment‚ is a term used in accounting for assets and property which cannot easily be converted into cash. This can be compared with current assets such as cash or bank accounts‚ which are described as liquid
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systems: debit/credit system‚ website‚ and accounts receivable system. The debit/credit system and the website are already automated while the accounts receivable system is currently manual. The debit/credit system records all the expenses of the company‚ may it be capitalization expense or daily operating expense. It also records the sales from the job orders. The website simply advertises the company’s sold units and shows the company site map. The accounts receivable system holds the schedule of
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autistic spectrum conditions... 1.1 Explain why it is important to recognise that each person on the autistic spectrum has their own individual abilities‚ needs‚ strengths‚ gifts and interests... When dealing with individuals with autistic spectrum it is important that you treat them as individuals as each person likes and dislikes different things if you treat each individual as the same this could course upset with the person as they may not like what the other person does and in turn could course complex
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Longman Lightbown‚ P. (2006) How Languages Are Learned. (3rd Edition). USA: Oxford University Press Mitchell‚ R. & Miles‚ F. (2004) Second Language Learning Theories. (2nd Edition). USA : Arnold Publication Piper‚ T. (2003). Language Learning: The Home and School Years. (3rd ed). New Jersey: Pearson Education Inc.
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ACCT 3512 Chart of Accounts Accounts & 4 Characteristics by 6 Acct Types: FS‚ Real vs. Nominal & Normal Acct Bal (NAB) mjm cpa 9/13 (Contra Accts) [Historical Cost Exceptions] (ACCT 3512 emphasized accts in italics) by Marco J. Malandra‚ CPA 1. ASSETS: BS‚ Real‚ Dr NAB‚ (Cr if contra) 3. SHs’ EQUITY: BS‚ Real‚ Cr NAB (Dr if contra) Current [generally]: IC accts: Preferred Stock [at Par Value] Cash (Money Orders‚Checks‚Checking‚ Savings‚ Petty) Additional-paid-in-capital
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Accounting Project SHAREHOLDER’S FUNDS Shareholders’ funds are the balance sheet value of the shareholders’ interest in a company. For company (as opposed to group) accounts it is simply all assets less all liabilities. For consolidated group accounts the value of minority interests should also be excluded. The addition of minority interests gives us “shareholders’ fund including minority interests”. A further adjustment gives us total equity. SHARE CAPITAL The capital collected by a joint
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