Published Accounts Practice Question 1 The following trial balance was extracted from the books of Eavis plc on 31 December 2009: £000 £000 Sales 11‚700 Provision for depreciation: Plant 738 Vehicles 375 Rent receivable 100 Trade payables 738 Debentures 250 Issued share capital: Ordinary £1 shares 3‚125 Preference shares (treated as equity) 625 Share premium 250 Retained earnings
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GA-2 February 25‚ 2012 Dear Audit Staff: This memo will give us an idea of what what special business knowledge we will need to have in regards to the basic type of business and products Apollo Shoes manages. It will also provide the necessary staffing we will need to have for this audit. Apollo Shoes provides high tech electronics for todays modern athlete. They’re committed to pushing the envelope and expanding they’re products to the global and galactic marketplace. With this
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ACCT 3512 Chart of Accounts Accounts & 4 Characteristics by 6 Acct Types: FS‚ Real vs. Nominal & Normal Acct Bal (NAB) mjm cpa 9/13 (Contra Accts) [Historical Cost Exceptions] (ACCT 3512 emphasized accts in italics) by Marco J. Malandra‚ CPA 1. ASSETS: BS‚ Real‚ Dr NAB‚ (Cr if contra) 3. SHs’ EQUITY: BS‚ Real‚ Cr NAB (Dr if contra) Current [generally]: IC accts: Preferred Stock [at Par Value] Cash (Money Orders‚Checks‚Checking‚ Savings‚ Petty) Additional-paid-in-capital
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Chapter 14 Operational Performance Measurement: Sales and Direct-Cost Variances‚ and the Role of Nonfinancial Performance Measures Case 14-1: Pet Groom and Clean Company Readings 14-1: “Standard Costing Is Alive and Well at Parker Brass” by D. Johnsen and P. Sopariwala‚ Management Accounting Quarterly (Winter 2000)‚ pp. 12-20. The Brass Products Division of the Parker Hannifin Corporation is a world-class manufacturer of tube and brass fittings‚ valves‚ hose‚ and hose fittings
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the government needs to introduce policies which seek to boost spending throughout the economy. An example would be a loosening of monetary policy and cutting interest rates which make borrowing for individuals and businesses cheaper. They borrow money which is then spent in the economy which generates positive multiplier effects and rising demand leading to falling unemployment. However‚ these policies assume that spending will automatically increase. If factors such as consumer confidence is
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Solutions to Decrease Drinking and Driving When an intoxicated individual makes a decision to sit behind the wheel of an automobile and drive home‚ he endangers everyone on the road. This one decision‚ which may not seem important at the time‚ can have a crucial impact. When the choice whether or not to drive under the influence of alcohol faces a person‚ he often does not realize the consequences of his actions‚ and therefore makes an extremely uneducated decision. Many people believe that
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in the face of adverse output shocks‚ and not particularly buoyant in the face of positive shocks‚ with the consequence that extended periods during which a broadly sustainable fiscal Policy implications The crisis has exposed flaws in many policy frameworks. In particular‚ it has shown the limits of traditional macroeconomic policy measures in dealing with deep recessions associated with financial meltdowns. It has highlighted the shortcomings associated with the lack of clear mechanism for
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September 2009 As at 30 September 2009 Taka As at 31 December 2008 Taka Assets: Non current assets : Property‚ plant and equipment‚ net Intangible assets Investment in shares of X-Net Ltd. Long-term receivables and deposits Current assets: Inventories Deferred cost of connection revenue Accounts receivable‚ net Advances‚ deposits and prepayments Cash and cash equivalents Total assets Equity and Liabilities: Shareholders’ equity: Share capital Share premium Capital reserve Deposit from shareholders General
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factors such as increase in raw material cost‚ labor cost‚ power and fuel cost. So company has to undertake research and development to reduce the costs. Similar is the case with Swaraj Mazda as their ratio is also decreasing. So we can say that there is a common trend in both the companies but on the other hand if we see the sales turnover Ashok Leyland has more than Swaraj Mazda so still they can improve its margin. Operating Margin Ratio:- Here‚ Ashok Leyland has increase and decrease trend in operating
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wide array of deceptiveness within the play "Measure for Measure." While some of the reasons for deception are good‚ other reasons are filled with evil and only for personal gain. Angelo is a perfect example of one of the characters within this play who uses his deceptive nature for evil and only for the gratification of himself. He is given a very superior and authoritative role by Vincentio‚ the Duke‚ and extends his powers to the most extreme of measures. Unlike the Duke‚ Angelo is stern and goes
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