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    income taxation

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    capital gain and taxable income of $35‚000.  If taxpayer collects the entire $10‚000 during the current year‚ $8‚000 needs to be included in gross income.  True    False   4. A cash basis taxpayer must include as income the proceeds from the sale of an account receivable to a collection agency.  True    False   5. If an account receivable written off during a prior year is subsequently collected during the current year‚ the amount collected must be included in the gross income of the current year

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    Income Smoothing Methods

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    Introduction “How do you explain to an intelligent public that it is possible for two companies in the same industry to follow entirely different accounting principles and both get a true and fair audit report?” - M. Lafferty Nowadays‚ as our economy is facing possible everyday crises‚ managers undergo an increasing pressure in order to keep their company ’s earnings stable. Shareholders and analysts expect companies to meet forecasted goals and not to deviate from these. Especially‚ reliable

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    Agriculture Income

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    AGRICULTURAL INCOME What is agricultural Income Section 2(1A) (a) any rent or revenue derived from land which is situated in India and is used for agricultural purposes; (b). any income derived from such land by agricultural or by the process employed to render the produce fit for market or by sale of such produce by a cultivator or receiver of rent-in-kind; (c). any income derived from a building provided following conditions are satisfied: - (i). The building is situated on or immediate

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    Tax of Bangladesh

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    Incidence of income taxation in Bangladesh Tapan K Sarker1 ABSTRACT: This article reviews the incidence of income taxation in Bangladesh tax system. The main purpose of the study is to determine how the burden of personal and corporation income taxes is allocated among taxpayers of different income groups. In case of personal income taxes it shows that only 13 percent taxpayers paying around 73 percent of tax revenue collected through personal income taxes and interestingly about 53 percent taxpayers

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    PROCESS COSTING

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    Job Costing Job costing is the process of tracking the expenses incurred on a job against the revenue produced by that job. Job costing is an important tool for those who are pairing a relatively high dollar volume per customer with a relatively low number of customers. For example‚ building contractors‚ subcontractors‚ architects and consultants often use job costing‚ whereas a hardware store or convenience store would not use job costing. Job costing using accounting software enables you to track

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    The increasing of taxes towards citizens of United States has a greater chance of being more effective in generating a sustainable economy than do spending cuts. National politics are currently drafting a resolution to the current economic crisis in the hopes to decrease the overly large amount of debt that has already been stacked up. The primary focus of this resolution? Tax increases. The United States government agrees that tax increases are the best solution today‚ and these are the most qualified

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    TRANSFORMATIONS OF TEXT Hamlet and RAGAD Summary Notes ------------------------------------------------- HAMLET Themes- fundamental and often universal ideas explored in a text. Motifs- Recurring structures‚ contrasts‚ or literary devices that can help to develop and inform a responder of the texts major themes. Symbols- Objects‚ character‚ figures or colours used to represent abstract ideas or concepts. Caesura- Expectant atmospherical pause. Dichotomy- The division into two

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    Under Armour Case

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    Study #1 Under Armour – Challenging Nike in Sports Apparel Problem Statement Under Armour is a sport performance apparel brand that is looking to move ahead of its competition and branch out into different sectors of the sporting goods industry. Kevin Plank and his company’s problem is that their footwear only makes up for about 15% of the firms revenue and they only generate about 6% of their revenue in international sales. In order to compete with the top brands in the industry‚ Under Armour

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    National Income

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    NATIONAL INCOME:- What is National Income? National Income is the sum that is total money value of all the goods and services produced in one accounting year. So when we talk about goods and services we are only talking about the final goods and services and not the semi processed‚ when we take the money value of all the goods and services produced within the domestic boundary on India only and to not other countries. CONCEPTS OF NATIONAL INCOME IN TERMS OF MARKET PRICE:- 1) Gross Domestic

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    Family Income

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    “Family Income” Wage- Is the money amount receive daily for rendering service. Received by unskilled semiskilled‚ and skilled workers or blue-collar workers. A salary is the amount of money received monthly by professionals or white-collar workers. IN ADDITION TO WAGES OR SALARIES‚ SOME FAMILIES HAVE OTHER SOURCE OF INCOME THIS INCLUDE THE FOLLOWING: 1. Dividends from investments in bonds & stock. 2. Gifts from relatives & friends. 3. Inheritance. 4. Rentals from apartments

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