Debts Editorial This month we feature a topic that often causes students some difficulty‚ that of Bad Debts and a provision for Doubtful Debts. The writing off procedure for a bad debt is often handled competently by students in an examination environment but raising an initial provision for bad debts and its subsequent revision in the form of an increase or decrease can be difficult to deal with. This paper therefore should be of particular interest to our registered students preparing for both
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1.1 Elements of the marketing process. The process of marketing entails the following four elements i. The parties The consumer is typically prepared to make certain sacrifices in terms of money and effort in order to obtain an offering that satisfies his needs. The aim or aspiration of the customer is to satisfy his needs within the limits of his means(Booms & Bitner 1981). Therefore the marketing officer analyses the needs and desires of the consumer and determines whether they can be met
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Elements of Drama The Essential elements of drama are present in any play that you see‚ but the ideas have changed slightly over the years. Aristotle was the first to write about these essential elements‚ more than two thousand years ago‚ yet we still discuss his list when talking about what makes the best drama. Aristotle considered six things to be essential to good drama. Plot‚ Character‚ Theme‚ dialogue‚ music/rhythm and spectacle. In modern theater‚ this list has changed slightly
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well physiologically after a tragic event or challenges (Harrington‚ 2012). What interested me the most were the five elements that Professor M.E.P Seligman used. These were like resources to help cope and overcome resilience in many different ways. The seven elements are the following: emotional‚ spiritual‚ social‚ family‚ and physical (Harrington‚ 2012). Emotional: Emotional element is by taking a life challenge and making it into something positive by controlling your stamina and actions that are
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which is imposed by law. Pluralism It is defined as a condition‚ where different groups culturally‚ ethnically or religiously are present and are tolerated in a given society. Assimilation To adapt or conform one’s self to a new different environment. | Part II Answer the following questions in 150 to
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To: Carminho Building Products Ltd From: Rodrigues Accounting Dear Sir/Madam‚ We are submitting herewith our report entitled UK Subsidiary Expansion. The main purpose of this report is to help Carminho Building Products Ltd decide the potential and suitable site for the formation of a public listed subsidiary. This report will include United Kingdom’s current financial reporting environment and other information that Carminho Building Products Ltd would need in order to make a sound decision
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ACCOUNTING NOTES FOR MY PERSONAL USE 4/12/2013 ELISHA VERIWA | Introduction to Accounting Accountancy is the process of communicating financial information about a business entity to users (stakeholders) such as shareholders and managers (Elliot‚ Barry & Elliot‚ Jamie: Financial accounting and reporting). Accounting has been defined as: * the art of recording‚ classifying‚ and summarizing in a significant manner and in terms of money‚ transactions and events which are‚ in part at least
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Department of Accounting Detailed Syllabus of Third Year Four-Year B.B.A. (Honours) Course Effective from the Session: 2009–2010 National University Syllabus for 4 years BBA Honours Course Subject : Accounting Third Year (Honours) Third Year: 32 Credit Hours Course Code COURSE TITLE Marks Credit Hours Audit and Assurance 100 4 Advanced Accounting-I 100 4 Cost Accounting 100 4 Management Accounting (in English)
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Elements of Drama 1. script: the written dialogue‚ description‚ and directions provided by the playwright. 2. plot: the events of a play or arrangement of action‚ as opposed to the theme. 3. exposition: the part of a play that introduces the theme‚ chief characters‚ and current circumstances. 4. rising action: a series of events following the initial incident and leading up to the dramatic climax. 5. climax: the point of greatest intensity in a series or progression of events in a play‚ often
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CHAPTER 1 FINANCIAL ACCOUNTING AND ACCOUNTING STANDARDS Multiple Choice—Conceptual Answer No. Description d 1. Users of financial reports. d 2. Identify the major financial statements. a 3. Financial reporting entity. d 4. Efficient use of resources. d 5. Capital allocation process. c 6. Financial statement information. c 7. Objectives of financial reporting. b 8. Common set of standards and procedures. c 9. Role of SEC. c 10. Powers of the SEC. d 11. SEC enforcement
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