Ks Buu Dien _ Ha Long P&T Hotel (3 star) Tel: 84.33.384 4890- 3844891- 3844892 Fax: 84.33.3845416 E-mail: halongp-thotel@hn.vnn.vn Website: www.dulichbuudien.com.vn Lie on the edge of Ha Long Bay – a natural landscape that has been acknowledge twice as the world wonder by UNESCO‚ 3-star hotel is one of the faultless architectural works with 11 storeys well-equipment with lift‚ central air conditioner‚ international communication and television channels transmitted from satellite. From the
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Classmates‚ According to (Oster‚ 2014)‚ "Percentage of receivables and percentage of sales are two accounting allowance methods used to reconcile customer accounts deemed noncollectable. When allowed by generally accepted accounting principles (GAAP)‚ these two strategies are preferred over direct write-off of bad debt expenses. Percentage of receivables and percentage of sales provide a business with the ability to accurately estimate the expected bad debt losses they will have in each succeeding
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8/2/2012 Objective of Lecture 2 CLASSIFICATION OF ACCOUNTS & ACCOUNTING EQUATION • By end of lecture 2‚ all students should be able to:(a) Understand the five categories of accounts and able to classify them into the respective categories (b) Understand the accounting equation and the relationship between assets‚ liabilities and owner’s equity. Classifications of accounts • • 1. 2. 3. 4. 5. An account is used to record all information regarding an item. The five major
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ACCOUNTING SUBSTANCE OVER FORM Substance over form is an accounting concept where the entity is accounting for items according to their substance and economic reality and not merely their legal form. It is one of the key determinants of reliable information. For most transactions there will be no difference and in some cases however‚ the two diverge and the choice of how to present the transactions can give very different results. This differences occurs when an asset or liability is not recognized
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personality theory based on the basic human needs. His hierarchy of needs pyramid shows the influences of human needs to the formation of unique individual personality. There are biological factors that influence the formation of individual personality that play a factor. By reviewing the relationships between biological factors and Maslow ’s theory of personality you will be able to see focused similarities and it’s upcoming. Analyzing the basic aspects of the humanistic theory with the biological
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Chapter 1 Financial Accounting and Accounting Standards Intermediate Accounting‚ 15th Edition Kieso‚ Weygandt‚ and Warfield 1 Financial Statements and Financial Reporting • Goals or purpose of (financial) accounting – Identification‚ measurement‚ and communication of financial information about – An economic entity to – Interested Parties (internal and external) • Creditors‚ managers‚ unions‚ government agencies Financial reports (statements) & notes 2 Financial Statements
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Outline and evaluate the behavioural approach to abnormality. (12 marks) The behavioural approach suggests that all behaviour is learnt. This includes abnormal behaviours. Behaviours can be learned through classical conditioning‚ operant conditioning or modelling. Ivan Pavlov discovered classical conditioning‚ where learning results from the association of stimuli with reflex responses. Classical conditioning can be used to explain the development of many abnormal behaviours‚ including phobias
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There are various characteristics and styles of leadership; the emphasis of the style approach is the focus on the actions and behavioral characteristics of the leader. There are two behaviors of the style approach that researchers have observed‚ task behaviors and relationship behaviors (Northouse‚ 2013). People who are in roles of leadership should acquire both behaviors to be successful in their position and maintain motivation and the quest for achievement in their subordinates. Task behaviors
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101-00128 Oct 2014 Accounting Accounting is the recording‚ measurement‚ and interpretation of financial information (Business 286). This financial information is used to evaluate the organization’s operations. To carry out these interpretations of financial information a public or private accountant is able to do this. To become a public accountant you must earn your CPA (certified public accountant) by passing a test and means you are certified by the state in which you provide accounting services where
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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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