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    Nature of Accounts

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    NATURE OF ACCOUNTS A separate account is maintained for each item in the balance sheet. Transactions may be recorded by entering the amount by which each item is affected into the respective account. The process of recording transactions consists of • T-Accounts. The T-account‚ named for its shape‚ is a convenient way of representing an account on a piece of paper. The T‚ with the account name entered at the top‚ permits transaction information to be entered on either side of the vertical

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    Account Balances

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    ACCOUNT BALANCES For many purposes‚ it is necessary to determine the balance in an account. This is accomplished by adding the debits‚ credits‚ and determining the difference between the two sums. An account is said to have a debit balance if the sum of the debit entries to that account exceeds the sum of the credit entries. Conversely‚ an account has a credit balance if the sum of the credit entries exceeds the sum of the debit entries. Asset accounts normally have debit balances inasmuch as

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    Account Receivable

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    Types of Receivables Accounts Receivable: amounts due from customers for sales on credit. Businesses sell to customers on credit in an attempt to increase their sales. Also called Trade Debtors. Bills Receivable: similar to accounts receivable but bills receivable are a legal instrument. Interest is charged on the bill receivable and it usually gives more time to pay than accounts receivable. interest receivable‚ rent receivable Accounts Receivable Recognition of accounts receivable Recorded

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    K +12 Education

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    The Enhanced K+12 Basic Education Program in the Philippines K+12 mean Kindergarten and the 12 years of elementary and secondary education. The Features of K+12 are Kindergarten and 12 years of quality basic education is a right of every Filipino‚ therefore they must be and will be provided by government and will be free‚ Those who go through the 12 years cycle will get an elementary diploma (6 years)‚ a junior high school diploma (4 years)‚ and a senior high school diploma (2 years) and a full

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    Accounts SBA

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    this topic. INTRODUCTION This internal assessment focuses on the impact of technology on accounting. Accounting is the systematic process of collecting‚ recording‚ classifying‚ analysing and communicating financial information. Traditionally‚ accounts were prepared manually using ledgers‚ cashbooks etc. However in recent years‚ technology has played an increasingly important role in accounting and has changed the accounting systems. This has brought with it solutions to previous problems associated

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    401 games Executive Summary (One page‚ single spaced – do last) Background The market for board games has seen annual increases of 10-20 per cent over the last decade‚ leading some to suggest we are in a “board game renaissance” (Carlson‚ 2013). 401 Games is a Toronto-based retailer of board games‚ card games‚ and collectibles which also provides on-site gaming space. A recognized early mover in the board game revolution‚ owner John Park was among the first to tap into the collectible gaming card

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    Success of K-Pop

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    Focus Lessons from K-pop’s Global Success SEO Min-Soo K-pop’S GLobaL reach On the heels of the successful launch of Korean TV dramas in foreign markets‚ K-pop began to make inroads in China‚ Japan and Thailand in the early 2000s. In recent years K-pop has expanded into Europe‚ the Middle East and the Americas in a second “Korean Wave.” K-pop’s current reigning girl group‚ “Girls’ Generation‚” made their nationwide US debut with an appearance on “The Late Show with David Let60 | www.seriquarterly

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    finance and accounts

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    EXAM SAMPLE EXAM 1. The accounting process does not include: a. b. c. 2. d. e. labor unions all of the above statement of owner’s equity income statement balance sheet d. e. both b and c all of the above This account does not appear on the income statement: a. b. c. 6. lenders prospective owners customers Expenses can be found in the: a. b. c. 5. balance sheet balance sheet and journals balance sheet and income statement income statement

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    Ledger Account

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    (Also known as "T" Account and Account) Having passed the double or journal entries‚ the next step is to post these double or journal entries into Ledger accounts. Ledger account or an account is simply the classification of double entries which we have made in General Journal or any other journal. In an account we bring together all similar entries in one place. For example a company has purchased goods on 4th and 7th January‚ we would put both entries in purchases account because of their similar

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    Chapter I THE PROBLEM AND ITS BACKGROUND Introduction "Bear in mind that the wonderful things you learn in your schools are the work of many generations‚ produced by enthusiastic effort and infinite labor in every country of the world. All this is put into your hands as your inheritance in order that you may receive it‚ honor it‚ add to it‚ and one day faithfully hand it to your children. Thus do we mortals achieve immortality in the permanent things which we create in common." - Albert Einstein

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