UNIT 5: ACCOUNTING FOR DEBENTURES LEARNING OBJECTIVES I) II) III) IV) V) VI) VII) IX) X) Understand the meaning and features of debentures. Differentiate between shares and debentures. Understand different classes of debentures Journal entries regarding issue of debentures for cash and for consideration other than cash. Accounting treatment of debentures issued as collateral security Accounting treatment of issue and redemption of debentures at par‚ discount and at premium. Understand the methods
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Economic Principle | Marketing Principle | Form Utility | | | | | | | | | | Utility is a term used by economists to describe the measurement of "useful-ness" that a consumer obtains from any good. Utility may measure how much one enjoys a movie‚ or the sense of security one gets from buying a deadbolt. The utility of any object or circumstance can be considered. Some examples include the utility from eating an apple‚ from living in a certain house‚ from voting for a specific candidate
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Transportation Cost for 8 Warehouses Erlenmeyer Total Demand Un fulfilled Fill Rate Bulk Shipment Rate Unit weight 19.56 0.01 0.4 0.25 Griffin Formula Exhibit 3.Average Bi-Weekly Demand for 8 warehouse*1.2 65.04 =54.2*1.2 0.01 0.4 Comments 2009 Demand increases by 20% in 2010 From Exhibit 5 Unit Weight = Pounds per case/ Units per case 0.125 When Stock out occurs‚ the inter-warehouse transportation costs Total Bi-weekly cost Total Bi-weekly cost for 8 warehouses
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“COMPARING BELIEF AND THOUGHT” EUTHTHYPHO vs. SOCRATES Saint Leo University PHI 110 Professor Anthony Nattaninia A young man by the name of Euthyphro involves himself in a conversation with the well known Socrates. During this conversation Euthyphro attempts to impose unrealistic beliefs concerning piety. Euthyphro is the plaintiff in a murder suit that he is filing against his very own father. Euthyphro believes that he has a case against his father‚ the reasons the young man
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Introduc on Lab 1 The Scien c Method 13 14 Lab 1 : Scien c Method Concepts to explore: Concepts to explore: x x x x x x x x Testable observa ons Hypothesis Null hypothesis Experimental approach Variables Controls Data collec on Analysis Introduc on What is science? You have likely taken several classes throughout your career as a student‚ and know that it is more than just chapters in a book. Science is a process that uses evidence to understand
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Proving the Beer Lambert Law Abstract: For this experiment we tested the absorbency of copper sulphate in different concentrations to prove the Beer Lambert Law. Introduction: This Law: Provides an experimental link between the absorbance properties of a solution of a given compound and its concentration. This is normally expressed as . A = Absorbance measured = Absorptivity C = Molar concentration L = Length of cuvette Equipment: • Gilson pipette • Eppendorf tubes • Copper sulphate
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PART I: SCENARIO 2: 1.Purpose- Why does the moon appear to change over the course of the month? Research-Position of the sun‚ Earth‚ and moon at different times of a month Hypothesis-Relationship of the sun‚ Earth‚ and moon create shadows on the moon Experiment-Light bulb represents sun‚ large beach ball represents Earth‚ and small foam ball represents moon 2.The three variables Lizzie can control are the rotation of the Earth and moon
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You have 90 minutes to write 4 essays. Since each essay is of equal value (10 points)‚ divide your writing time equally. Plan to use 22 minutes per essay. Divide that time into three segments: 3 minutes to read‚ think about‚ organize and outline the question; 17 minutes to write the essay; and 2 minutes to read and edit the essay. • Read each question thoroughly. Be sure that you understand all parts of it. • Outline each answer on your green sheet to help you organize your thoughts and to help
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Financial Statements versus Financial Reporting Financial statements are records of all financial activities of a company and are prepared in a structured manner so as to be easily understood. Or otherwise‚ financial statements are short documents that present the income information for a business at any given point in time. Financial statements are therefore generated several times throughout the year to provide accountants and financial advisors and planners within the business with financial
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taking the world from a medieval to modern age‚ the Scientific Revolution was the most fundamental. The medieval age was a dark age that revolved around the church’s decisions. People relied on only others to make the decisions and to tell them what to believe. There was no independence or individuality. The Scientific Revolution was able to change the method of how people thought and how people viewed the world. In about 100 A.D. before the scientific revolution‚ Ptolemy came up with the geocentric
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