Ch 8: Financial Reporting and Management Reporting System GL master ledger: the principal file in the GLS database. Based on chart of accounts. FRS draws upon GL master to produce the firm’s financial statements General ledger history file and journal voucher history file- prior period info Responsibility center file: contains revenues‚ expenditures‚ and other resource utilization data for each responsibility center in the organization (used for responsibility reports) Budget master file: contains
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1 Table of Contents * Title Page •••••••••••••••••••••••••••••••••••••1 * Table of Contents •••••••••••••••••••••••••• 2 * Dedication ••••••••••••••••••••••••••••••••3 * Acknowledgements ••••••••••••••••••••••••••3 * Introduction ••••••••••••••••••••••••••••••••••••• 4 * Background of Study ••••••••••••••••••••••••5-6 * Purpose •••••••••••••••••••••••••••••••••••7 * Basic Questions to be Answer •••••••••••••••••••8 * Definition
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What is Stamp Duty Land Tax? Stamp Duty Land Tax (SDLT) is generally payable on the purchase or transfer of property or land in the UK where the amount paid is above a certain threshold (£40‚000 or more). In addition most UK land and property transactions must be notified to HM Revenue & Customs (HMRC) on a Stamp Duty Land Tax return within a certain time limit - even if no tax is due. What value is SDLT charged on? Stamp Duty Land Tax (SDLT) may be payable when property or land is bought
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in harsh conditions. As we may ask ourselves about the moral duty on what we are supposed to do. Many of us start to think what our moral responsibility to help other people is. People living with less than 2.50 a day. If we actually think about how much that is‚ I can spend that on a cup of coffee every morning. Such strategy deserves moral consideration. Therefore‚ I would discuss the different arguments to approaching our moral duty with Kantianism and Utilitarianism. Poverty is the state that
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Duty to the court Due to the court’s prominent role within the administration of justice‚ and the weight that Lord Neuberger places on it‚ duty to the court must initially be viewed independently from the other overlapping ethical duties‚ as conflict will inevitably arise due to the contrast between the opposing purposes of a barrister’s core duties. By viewing the relationship between a barrister’s ‘duty to the court and the administration of justice’ and their duty to ‘act in the best interest
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Financial Reporting Problem‚ Part I ACC/290 March 18‚ 2013 Tony Ames Financial Reporting Problem‚ Part I In today’s markets there are several factors that make up a public company and allow it to be desired by investors. * Total Current Assets: Previous Annual Reporting Period * * The total current assets at the end of the previous annual reporting period‚ December 31‚ 2011‚ was $22‚985‚000 in comparison to the most current year of 2012’s results of $22‚706‚000. Therefore
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and most importantly they show trust between all their employees‚ customers and shareholders. Looking at Enoc from the Western perspective‚ we can say that it is both‚ duty and virtue ethics. Duty ethics is the principles‚ obligations or rule based ethics; Enoc has its’ own ethical principles that they follow which makes them duty oriented. In addition‚ virtue ethics is when the significance is on an individual character as the key element of ethical thinking; Enoc has also shown virtue since they
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Monica Jorge‚ 3622098 Youthalyn Mair-Pryce‚ 3622089 Reviewed by: Gabriela Bacigalupo‚ 1099953 Monica Jorge‚ 3622098 Youthalyn Mair-Pryce‚ 3622089 ACG 4651 – Fall 2013 Section 04 September 17‚ 2013 – Case #1: The importance of being independent (by Deloitte) Discussion Questions One of the key roles of the external auditor is to protect the interest of the public. To achieve this‚ it is important for the public to trust and have confidence in the work of an auditor
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The Uniform Crime Reporting (UCR) Program defines motor vehicle theft as the theft or attempted theft of a motor vehicle. The offense includes the stealing of automobiles‚ trucks‚ buses‚ motorcycles‚ snowmobiles‚ etc. The taking of a motor vehicle for temporary use by persons having lawful access is excluded from this definition. In 2004‚ there were an estimated 1‚237‚114 motor vehicle thefts in the Nation. Two-‚ 5-‚ and 10-year trend data showed considerable volatility: the number of motor vehicles
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Spain Received 13 February 2009 Abstract After adoption of International Financial Reporting Standards (IFRS) for consolidated financial statements by European-listed companies‚ a number of European countries still require the use of local standards in the preparation of legal entity financial statements. This study investigates whether this requirement can be explained by a low demand for high-quality financial reporting and an orientation of accounting toward the fulfilment of regulatory needs in these
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