會計科 會計科 顧問老師﹕英皇教育會計科導師冼鎮中 題一. 題一. 陳彼德獨資經營電子產品業務。陳先生收到的銀行月單上列示 2009 年 9 月 30 日貸方餘額為 $170‚000。但銀行月結單上顯示的銀行存款餘額與現金簿上顯示的銀行存款餘額不同。 經核對現金簿銀行欄及銀行月結單後，發現以下事項: (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) 銀行已借記利息$8‚500，但現金簿未作記錄。 總額$100‚000 的已發出支票仍未向銀行兌現。 透過銀行自動轉帳繳交電費$720，但現金簿未作記錄。 銀行仍未記錄的存款總額為$124‚780。 向銀行存入一張從某客戶收到的支票$5‚830，但銀行以｢存款不足｣為理由退回該支票。 某客戶指示銀行以貸項轉帳清還貨欠$4‚600。 現金簿仍未記錄的銀行手續費為$25。 現金簿的承上餘額少計$510。 作業要求： (a) 編制 2009 年 9 月份的現金簿（僅銀行存款欄） ，列示需作出的調整；及(10 分) (b) 編制 2009 年 9 月 30
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Reflective Account Moving & handling One day I was ask to transfer Mrs X from bed into wheelchair. Mrs X is paralised so to transfer her a full body hoist is needed. I had to call for help‚ it wouldn’t be safe to do this by myself. So while I was waiting for the other carer to arrive I have explained to Mrs X what and how we are going to do it. I have also cheked the hoist and battery if its fully charged and operational. I put right size sling on Mrs X with her cooperation. I carefully
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Failure of Prohibition The 1920s was a time of major surprising social changes in the United States. The social changes during this period were reflected in the laws and regulations that were brought into play during this time. Albert Einstein said‚ ¨Nothing is more destructive of respect for the government and the law of the land than passing laws which cannot be enforced.¨ This quote makes me believe that Prohibition did not succeed and it was a failure to society. I believe this because the ¨noble
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the surrounding in the bed room for anything that can cause itself as a hazard like his walking frame and other furniture such as tables and chairs. I rearranged the environment along with my colleague to create enough space for the hoist and easy movement and checked that hoist is clean and working. I informed Mr P about the process of moving him to the commode with use of the hoist. I assure him of his safety before and during the move. He gave us his consent to move him using hoist. I asked
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Why was prohibition introduced in America in the 1920? When federal prohibition was introduced in America with the 18th Amendment to the constitution in 1919 and the Volstead Act in 1920‚ it was often termed ‘The Nobel Experiment’. It didn’t take long for most people to recognise that the experiment had gone terribly wrong and that it was fostering what it was supposed to eradicate‚ crime‚ excess and corruption. But the question is why it was introduced in America in 1920 and to understand this
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On the other hand‚ as I said previously‚ a lot of people eat this kind of food because it is cheap or because the lack of time to cook at home that they have. Furthermore‚ fast food chains are improving their menus by releasing lower calorie food. What we cannot do is to forbid people from going to these places to eat or suddenly prohibit selling this kind of food in the supermarkets. If people want to eat fast food it is up to them‚ however they should be aware of the problems eating this junk food
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reflective practice by Schon (1987) are the capacity in reflecting in action and on reflecting on action. Based on Schon (1987) theory reflection in action is a process which allows us to reshape what we are working on‚ while we are working on it. On the other hand‚ reflecting on action and thinking back on what we have done in order to discover how our knowing in action may have contributed to an unexpected outcome. There are many types of reflective theory to reflect on action. Gibbs Model of Reflection
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of‚ Destruction‚ Punishment‚ and Denial that theorists have argued are part of the methods of coercion. The effectiveness of military coercion may be linked to the credibility‚ capability and communication of a threat. These factors that determine what military coercion is are highlighted through historical examples‚ including the Cuban Missile Crises‚ nuclear warfare‚ counterinsurgency and the Kosovo air campaign. A clear definition of Strategy is the “art of distributing and applying military
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Aim This Accounts SBA will allow me to achieve many general goals as well as some personal goals in my life. For instance‚ the mark I will receive may serve as a perfect aid to my overall C.X.C grade. In addition to this‚ the SBA alone prepares me for the actual CXC Examinations. In result‚ it simply acts as a guide for the future. Generally‚ I seek to provide Brand Name hats to the public. In turn‚ I will fully understand the accounting procedures used to manage a business. Particularly‚ I
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Department of Mechanical Engineering MENG 263 TUTORIAL 1 Q1. The motion of a particle is defined by the relation x 2t3 6t2 10‚ where x is expressed in m and t in seconds. Determine the time‚ position‚ and acceleration when v 0. ( Ans. x 2m‚ a 12 m/s2 ) Q2. The motion of a particle is defined by the relation x 2t3 -15t2 24t 4‚ where x is expressed in meters and t in seconds. Determine (a) when the velocity is zero‚ (b) the position and the total distance traveled when the
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