A guide to Consolidated accounts A SIMPLE GUIDE TO CONSOLIDATED ACCOUNTS This is a basic guide prepared by the Technical Advisory service for members and their clients. It is an introduction only and should not be used as a definitive guide‚ since individual circumstances may vary. Specific advice should be obtained‚ where necessary. Requirement to Prepare The Companies Act 2006 gives exemption from the requirement to prepare group accounts to small groups but not medium sized groups
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Golding’s novel‚ Lord of the Flies‚ the character Simon portrays many characteristics similar to those demonstrated by Jesus in the bible. He is shown to have all the qualities that Jesus has: determination‚ intelligence and resilience. Even his physical appearance portrays Christ since he is skinny and not much of a tough person. Simon was very calm and caring for others‚ especially with the little children and enjoyed being alone when he could. Simon embodies a pure spiritual human goodness that is
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Samsung Electronics Company‚ created in 1969‚ was first considered as a low-cost third-tier commodity brand with a little product differentiation. By exploring marketing strategies‚ market research and analysis‚ Samsung has easily change into a major player in the electronic products and home appliances market. The company has climbed up the rank in the past decade and was in 2003 at the 25th position of the world’s most valuable brand. The goal is now to reach the top 10 by 2005. For that‚ the brand
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Case expressed both of these motivation into two parts; first‚ having Joe Brewster supervising the work and second‚ when Joe hired 2 graduates of agricultural management. The motivation level of the work crew was higher when Joe is supervising them. Joe is a well-respected man in the city and laid-back kind of
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taxed under different schedules. There is no single test for trade; in determining if trade has occurred there are six badges which must be considered‚ a brief description of each badge and an outline of how it affects Ali’s circumstances is outlined below. Subject Matter If the asset sold might be for personal enjoyment or investment e.g work of art or shares profit‚ May be capital gain. As Ali is buying the cars with the intention of selling them on‚ this would be seen as trading. This should
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CONTROL ACCOUNTS AND ITS USES INTRODUCTION: As the business grows in size‚ more than one ledger is required for recording its transactions which have also expanded with the business. Since the bulk of the entries are made in the accounts of debtors and creditors‚ these two classes of accounts are taken out of the General Ledger and put in separate ledgers - the Sales Ledger for debtors’ accounts and the Purchases Ledger for creditors’ accounts. There may be more than three ledgers but for simplicity
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booklet. 3. Total marks are 100. This paper consists of 6 printed pages excluding this cover page 0 QUESTION 1 (25 MARKS) La Diva Dress Shop produces custom designed dresses for retail sales on the premises. Costs incurred during last month include the following: Costs of fabric used in dress Wages of dressmakers Wages of dress designers Wages of sales personnel Wages of designers who experiment with new fabrics and dress designs Wages of employees who repairs the shop’s pattern
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While many of the five reformers in this work held unorthodox views‚ Menno Simons is described by George in the book as “the “odd fellow out” among these five” men chronicled (18). Simons held to a “celestial flesh” Christology that greatly differed from his contemporaries. He believed Jesus “received nothing of his human nature from the Virgin Mary: He was born out of not from Mary” (396). To be fair‚ Simons is not historically unique in this viewpoint‚ as Caspar Schwenckfeld‚ a well-known Spiritualist
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Question 1 a) Identify three accounts on the balance sheet of Sun Hung Kai that represent tangible assets? Fixed assets‚ Investment properties‚ Properties for sale. b) What are the differences among these accounts? Fixed assets: Known as a non-current asset or as property‚ plant‚ and equipment‚ is a term used in accounting for assets and property which cannot easily be converted into cash. This can be compared with current assets such as cash or bank accounts‚ which are described as liquid
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Activity 2.2.1 Observing Mechanisms Introduction A mechanism is a device that transmits movements so that the output movement is different than the input movement. It can be used to change the direction‚ speed‚ force‚ or type of movement. The output of a robot or any machine is motion and force in some form. A drill press‚ for example‚ has two kinds of motion: rotary and linear. The drill spinning provides the rotary motion; moving the drill down through the material is the linear motion. The
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