"The accounting system for proprietary funds should provide for integration of budgetary accounts" Essays and Research Papers

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    Proprietary Estoppel

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    “In Thorner –v- Major‚ the House of Lords confirmed that a claimant seeking to establish a proprietary estoppel must prove three things: (1) that the defendant’s assurances or conduct in relation to identified property were sufficiently clear and unambiguous in all the circumstances‚ (2) to lead the claimant reasonably to rely on those assurances or conduct; (3) by acting significantly to his detriment‚ so that it would be unconscionable for the defendant to deny him any remedy.” (Per Hayton

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    Budgetary slack

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    Budgetary slack Budgetary slack refers to the deliberate adjustment of additional cash outlays in expectation of future cash flow. The people involved in creating a budget intentionally underestimate the amount of revenue or overestimate the amount of expenses. For example‚ if a plant manager believes that the cost of raw materials will be RM250‚000 but gives a budgetary projection of RM300‚000‚ the manager has built in RM50‚000 of slack into the budget. Budgetary slack is most common when a company

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    Budgetary Control

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    BUGETARY CONTROL MEANING AND NEED FOR BUDGET A budget is prepared to have effective utilisation of funds and for the realisation of objectives as efficiently as possible. Budgeting is a powerful tool to the management for performing its functions efficiently. The Chartered Institute of Management Accountants‚ ENGLAND defines budget as under‚ A plan quantified in monetary terms prepared and approved prior to a defined period of time usually

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    Project on Budgetary Control

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    A PROJECT ON BUDGETARY CONTROL IN THE SUBJECT ADVANCED COST ACCOUNTING SUBMITTED BY NAME: SHREY JAIN ROLL NO.: 24 DIVISION: A UNDER THE GUIDANCE OF PROF. KEDAR BHIDE TO UNIVERSITY OF MUMBAI FOR MASTER OF COMMERCE PROGRAMME (SEMESTER - I) YEAR: 2012-13 SVKM’S NARSEE MONJEE COLLEGE OF COMMERCE &ECONOMICS VILE PARLE (W)‚ MUMBAI – 400056. EVALUATION CERTIFICATE This is to certify that the undersigned have assessed and evaluated the project on “BUDGETARY CONTROL” submitted by SHREY

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    in the ------------------------------------------------- INTRODUCTION Accounting is a useful means of assessing the operations of different organizations and entities. Careers in the accounting profession are wide ranging‚ from public practice‚ to commerce and industry‚ education‚ and government. These fields require competence of an accountant. Education‚ as part of competence‚ requires acquisition of new knowledge and continuous improvement‚ to be able to cope with the growing demand for accurate

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    Should Governments Provide a Universal Healthcare System? Universal health care is the provision of medical services by governments that are usually either free or subsidised. Many countries around the world provide this type of service to their citizens including the UK‚ Canada‚ Spain and most Nordic countries. The UK’s National Health System‚ for instance‚ was founded over 60 years ago with the promise of caring for the British people ‘From Cradle to Grave’ (Adds 1998). Europe has some of

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    Proprietary Estoppel

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    Lloyds Bank v Carrick 13. Birmingham Midshires Mortgage Services Ltd v Sabherwal 14. City of London Building Society V Flegg Statutes : 1. LRA 1925 S. 70(1)(g) ‘’Critically assess the contribution that the equitable doctrine of proprietary estoppels makes to modern land law.’’ During the Norman conquest in 1066‚ William the Conqueror instead of rewarding his followers with money and titles‚ he in-turn awarded them titles to lands and‚ in turn depleting the native-landholders of their

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    double-declining rate by the book value of the asset at the beginning of the period. Straight-line method - the same amount of depreciation is taken each accounting period. (Asset Cost – Salvage Value) / Useful Life = Depreciation Expense Units-of-Production – produces varying amounts of depreciation in different accounting periods depending upon the number of units produced. (Cost – Salvage Value) / Total Estimated Units of Production = Depreciation Charge per Units of Production

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    exists and what procedures should be put into place to alleviate the risk. For each letter A through H you should have at least a one paragraph answer. a. The bank reconciliation is prepared by the cashier‚ who works under the supervision of the treasurer. I think that this would be weak internal control because you have someone that deals with the money doing the bank reconciliation. This could be set up for inefficiency‚ errors‚ and fraud to happen. It should not be someone that can influence

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    Accounting System

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    or procedures used to record and report financial data are called the accounting system. 3. Systems analysis is the final phase in the creation or revision of an accounting system. 4. Processing methods are the means by which the system collects‚ summarizes‚ and reports accounting information. 5. Accounting systems evolve through a three-step process: analysis‚ design and feedback. 6. An accounting system is the methods and procedures used to collect‚ classify‚ summarize‚ and

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