MODULE - 2 Trial Balance and Computers Computer and Computerised Accounting System Notes 12 COMPUTER AND COMPUTERISED ACCOUNTING SYSTEM With the expansion of business the number of transactions increased. The manual method of keeping and maintaining records was found to be unmanageable. With the introducton of computers in business‚ the manual method of accounting is being gradually replaced. And finally‚ the database technology has revolutionised the accounts department of the business. organisations
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Chapter 3 - NATURE OF FINANCIAL MANAGEMENT What is finance Finance can be defined as he art and science of managing money. Virtually all individuals and organizations earn or raise money and spend or invest money. Finance is concerned with the process‚ institutions‚ markets and instruments involved in the transfer of money among individuals‚ business and governments. Nature of Financial Management Financial Management as an academic discipline has undergone fundamental changes as regard
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一、资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 1001现金 Cash 1002 银行存款 Cash in bank 1009 其他货币资金 Other cash and cash equivalents 100901 外埠存款 Other city Cash in bank 100902 银行本票 Cashier’s cheque 100903 银行汇票 Bank draft 100904 信用卡 Credit card 100905 信用证保证金 L/C Guarantee deposits 100906 存出投资款 Refundable deposits 1101 短期投资 Short-term investments 110101 股票 Short-term investments - stock 110102 债券 Short-term investments - corporate bonds 110103 基金 Short-term investments - corporate funds
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Skylab Education SCHOOL OF CHARTERED MANAGEMENT ACCOUNTING Course Title: Fundamentals of Management Accounting Course Code: C01 Batch 131 Section: 01 Instructor: Kamruzzaman Sabbir Class Time: FRI & SAT 10.00AM – 12.00PM Office hours: By Appointment Cell: 01674906177 Web: www.ksbcima.blogspot.com e-mail: ksb.mmu@gmail.com ================================================================================ COURSE OBJECTIVES:
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Financial Accounting: Introductory Section Pretest Introduction Welcome to the pre-assessment test for the Financial Accounting Online Course: Introductory Section. This test will allow you to assess your knowledge of basic and advanced financial accounting. All questions must be answered for your exam to be scored. Navigation: To advance from one question to the next‚ select one of the answer choices or‚ if applicable‚ complete with your own choice and click the “Submit” button. After submitting
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Discuss the effectiveness of management strategies in relation to one tectonic hazard. It is extremely important that there are effective management strategies put in place to help predict‚ prepare and protect from earthquakes. The main aims of these strategies are to reduce loss of life and property damage. MEDCs and LEDCs cope in different ways‚ this is mainly due to affordability of planning and preparation for the future. MEDCs tend to cope better when an earthquake hits‚ because the money
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earn a living. Large organisations emerged leading to increased problems in the management of employees and work processes. Relationships between employees and employers were often volatile as employers sought to impose strenuous working conditions in order to increase productivity. There was a need to develop management approaches that would minimise tension and increase productivity. These approaches would give management the ability to have more control over work processes‚ its members and also to
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Financial Management – Handout »Balance Sheet - Statement of financial positions on a specific date * Book value: value on balance sheet (historical cost) * Market value: value of assets depends on riskiness‚ cash flows * Balance sheet identity: Assets = Liabilites + Shareholders‘ equity * Debt versus equity: Shareholders equity = Assets + Liabilities * Financial leverage: the more debt‚ the greater its degree of financial leverage »Income
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$1.25 - $45)/$45 = 0.1167 or 11.67%. c. Do the answers to parts (a) and (b) depend on whether you sell the stock after one year or continue to hold it? The answer does not depend on whether you sell the stock or hold it. P6-2: A financial adviser claims that a particular stock earned a total return of 10% last year. During the year the stock price rose from $30 to $32.50. What dividend did the stock pay? 0.10 = ($32.50 + D - $30)/$30 which means D = $0.50 Chapter 7 P7-1:
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Primary users Financial accounting : the primary users of financial accounting are the external users‚ shareholders‚ investors ‚ creditors‚ lenders and government. Share holders are using financial information to know about their investment e.g how the investment is running‚ what is the organization profit and what is the value of the organization. Investors use financial information to know in which organization they should invest and to look how was the organsation performance in the past so
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