Classification of Ratios Ashok Leyland (Company 1) Swaraj Mazda (Company 2) Profitability Ratios 2008 2009 2010 2011 2012 2008 2009 2010 2011 2012 Gross Profit Margin (%) 7.86 4.77 7.49 8.32 6.78 7.31 3.38 6.61 6.62 6.76 Operating Profit Margin (%) 10.09 7.66 10.23 10.67 9.43 7.8 4.96 7.81 7.62 7.78 Liquidity Ratios Current ratio 1.08 1.29 1.22 1.09 0.88 0.96 0.85 1.19 1.23 1.25
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human behavior on both grand and local scales in more difficult to predict. It should be able to predict the future may look like and think about what kind of life will you live in the future. But it is actually yet another way that theory is part of your everyday experience. In the opening pages of this remarkable work‚ Dukheim urges his readers to clear away their preformed judgments and criticizes some commonly held views‚ including the notion that religion is about belief in divine beings. Instead
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A reflective account A new little boy started recently in nursery‚ as he entered nursery i bent down‚ smiled giving him eye contact i then said hello using his name and told him mine and he smiled back. He had never been to nursery before and he was very excited and had no awareness of the daily routine. i calmly held out my hand and he held out his. holding each others hands i showed him where his name card was‚ he picked up his name card and we walked over to the self-registration board. i asked
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K + 12 implementation is it worth it or Burden To start with‚ what does Education means to you? In the dictionary‚ it is defined as the act or experience that has a formative effect on the mind‚ character‚ or physical ability of an individual. In its technical sense education is the process by which society deliberately transmit it’s accumulate knowledge‚ skill and values from one generation to another. In my own words‚ Education is the process of learning by which the knowledge‚ character and behaviour
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Outcome 5 Section 1 Badges of Trade Firstly it is important to determine if Ali is trading as annual profits from trade or non-trade are taxed under different schedules. There is no single test for trade; in determining if trade has occurred there are six badges which must be considered‚ a brief description of each badge and an outline of how it affects Ali’s circumstances is outlined below. Subject Matter If the asset sold might be for personal enjoyment or investment e.g work of art or shares
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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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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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but it works.” This is IVEY lead singer Millie Perks’ assessment of her emerging Gold Coast band. While originally Millie is simply referring to IVEY’s song-writing process‚ she actually reveals something bigger‚ encapsulating their entire outlook. As Millie indicates‚ IVEY are a paradox‚ but also incredibly simple. On the surface‚ IVEY’s prosperity seems unlikely‚ given the “almost non-existent” Gold Coast music scene‚ as well as their youth and eclectic musical influences. Yet‚ upon closer inspection
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Littleton‚ A.C.‚ (1985) Schroeder‚ R.G.‚ Clark‚ M.W.‚ & Cathy‚ J.M.‚ (2001). Financial Accounting Theory and Analysis: Text Readings and Cases‚ 7thEd.‚ John Wiley & Sons‚ Inc . Statement on Accounting Theory and Theory Acceptance‚ AAA Susela‚ S.D.‚ Hooper‚ K.‚ Davey‚ H.‚ (2006)
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The Haida People of the Canadian Northwest Coast By Shyann Gilmour The Haida people had an extremely complex social organization. They were highly respected by their peers and those they traded with and were feared by those who were at war with them. Their art continues to flourish today and many traditions have survived into today’s world. The Natives of the Northwest Coast have been a group of Natives with the worlds attention‚ while some may stay to look at museum exhibits concerning the
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