CHAPTER – 4 STUB SETTING 1.0 1.1 EXCAVATION PIT MARKING: After the location marking has been done‚ the marking of the pits for excavation for the foundation of the location is carried out. This is based on the specific foundation drawing of the type and make of the tower which is to be erected at that location. 1.2 The tower legs‚ footings and faces are designated as shown in the drawing below. 1.3 The pit marking shall be carried out according to the pit marking drawing which
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A. What is the difference between accrual-basis accounting and cash-basis accounting? The difference between the two types of accounting is when revenues and expenses are recorded. In cash basis accounting revenues are recorded when cash is actually received and expenses are recorded when the expenses are actually paid. B. Why would politicians prefer the cash basis over the accrual basis? The accrual basis system deals with deprecation of the value of equipment‚ land and such. Politicians would
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Philippine Currency and Philippine Monetary Standards Source: Financial System‚ Market & Management- the basics- Laman‚ Rose Marie et al.‚ 2008 Nature of the Monetary Standard • A country is said to have established a monetary standard or system when it sets down rules to govern the creation of money and control the quantity in circulation whether the rules are strictly followed or are to be accepted simply as guidelines for its own money managers • Standard money is the monetary unit recognized by
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AZO-STANDARD Azo-standard is a drug which is used for the treatment of urinary tract infections (UTI)‚ Surgeries and injuries. This drug is available in tablet form 100mg and 200mg doses respectively. It contains chemical name as phenazopyridine hydrochloride. It has lot of positive results in market as well thousands of positive reviews online. This medicine is recommended by physician as no 1 drug for the treatment of urinary tract infections. There are many other drugs like it such as Baridium
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| Decision Usefulness Approach | Can the decision usefulness approach make financial reporting more useful? | | | | | Prepared by Jing Wang Abstract This paper explores the question whether the financial statements can be made more useful. This leads to an important concept in accounting-- the concept of decision usefulness. To properly understand this concept
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law about standard working hours as employers may use non-paid overtime as a means to minimize the labor cost in order to offset the increase of labor costs caused by the minimum wage. First of all‚ we would like to talk about the definition of setting a standard working hour. The idea is to set a standard working hour per week. If employees’ working hours are longer than the standard one‚ employers have to pay additional bonus for the extra working hours. Reason for having standard working hours
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Section A Under Case Study (Newspaper) HB Global 1. Types of audit opinion Qualified opinion * A qualified opinion report can result from a limitation on the scope of the audit or failure to follow generally accepted accounting principles Adverse opinion * It is used only when the auditor believes that the overall financial statements are so materiality misstated or misleading that they do not present fairly the financial position or results of operations and cash flows in conforming
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ACCOUNTING ASSUMPTIONS‚ PRINCIPLES‚ AND CONSTRAINTS Phil Toms March 29‚ 2013 The basic assumptions are monetary unit assumption and the economic entity assumption. The monetary unit assumption requires that companies include in the accounting records only transaction data that can be expressed in terms of money. This assumption enables accounting to measure economic events. The monetary unit assumption is vital to applying the cost principle. An economic entity can be any organization
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`Accounting 6135‚ Advanced Accounting Theory Arthur G. Hendricks‚ Ph.D.‚ CPA professor BU 410 Thursday 7:10 PM to 10:00 PM Required Texts 1. Scott‚ W.R.‚ Financial Accounting Theory‚ 5th edition‚ Prentice Hall (Pearson Education Canada‚ Ltd) 2009 (ISBN 978-0-13-207286-1) 2 Concepts Statement #7‚ Using Cash Flow Information and Present Value in Accounting Measurements‚ FASB‚ February 2000. 3. Optional; The Wall Street Journal. You are expected to read the financial pages of the news media
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ethics mean to you?” Among the replies were the following: “Ethics has to do with what my feelings tell me is right or wrong.” “Ethics has to do with my religious beliefs.” “Being ethical is doing what the law requires.” “Ethics consists of the standards of behavior our society accepts.” These replies might be typical of your own. The meaning of “ethics” is hard to pin down and views of many rest on shaky ground. Many people tend to equate ethics with their feelings. But being ethical is clearly
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