chart of accounts? Chart of accounts (COA) is a list of the accounts used by an organization. The list can be numerical‚ alphabetic‚ or alpha-numeric. The structure and headings of accounts should assist in consistent posting of transactions. Each nominal ledger account is unique to allow its ledger to be located. The list is typically arranged in the order of the customary appearance of accounts in the financial statements‚ profit and loss accounts followed by balance sheet accounts. It is
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Uncollectible Accounts Acc281: Accounting Concepts for Health Care Professionals Charity Care and Bad Debit Hospitals usually count bad debit in the non-compensation costs but there is a question of whether or not it should be included. There is some gray area when it comes to the difference between bad debit and charity when it comes to the Health care environment. Bad debit that won are bills that people don ’t pay for whatever reason and there is a difference between those who won ’t pay
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BA Honours and Combined Honours in Education And professional studies Learners with Disabilities and Learning Difficulties ED2234 Tutor: Frank J. Harrington Discuss Inclusive Practice for Children with an Autistic Spectrum Disorder within a Primary School Setting Mukaddes Cross May 2012 Discuss Inclusive Practice for Children with an Autistic Spectrum Disorder within a Primary School Setting According to The National Autistic Society (2011 and 2012)‚ autism can be defined as a lifelong developmental
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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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Inclusive Growth has been defined as‚ ‘growth that not only creates new economic opportunities‚ but also one that ensures equal access to the opportunities created for all segments of society‚ particularly for the poor’ (Ali and Son‚ 2007‚ p. 12)‚ others have resolved that; growth is inclusive when it allows all members of a society to participate in and contribute to‚ and benefit from‚ the growth process on an equal basis regardless of their individual circumstances (Ali and Zhuang‚ 2007). This
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the country my skilled working will go get it form the shipping company. Sources of fixed and working capital 4 Fixed capital 1. Loan 2. Personal savings 3. Example: the fixed capital is when you donot have working capital. Working capital 1. Cash in bank. 2. Cash in hand. 3. Day to day sales. 4. Example: the working capital is where the capital will be in use. 4 Role of the entrepreneur 5 1. Planned for the formation and
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LECTURE 1 PARTNERSHIP ACCOUNTS 1.1 LECTURE OUTLINE 1.1 The provision of the Partnership Act 1.1.1 Formation/ membership limits 1.1.2 Rights of partners 1.1.3 Obligations of partners 1.1.4 Dissolutions of partnerships Business/ Firm 1.1.5 Privileges of partners 1.2 Realignments 1.2.1 Treatment of goodwill in partnership Admission of new partners 1.2.2 Admission of new partners Retirement of partners 1.2.3 Retirement of partners 1.3 Dissolution of partnerships 1.3.1 Piece-meal Dissolutions
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Therapeutic relationships Understanding Behaviour Assessment LO1 HNC CAP Word count 1360 This is assessment is a reflective account using Gibb’s (1998) reflective cycle. It provides me with the structure to follow when reflecting (Brooker‚ 2013). The cycle has 6 steps which include; Description‚ feelings‚ evaluation‚ analysis‚ conclusion and action plan. In order to comply with the NMC Code of Confidentiality (NMC‚ 2013) and Data Protection Act 1998‚ I will call the service user Mrs
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Outcome 1: Reflective Account No.1 Outcomes 1a‚ b‚ n‚ o‚ p‚ r and u In this reflective account I will be using the Gibbs Reflective Cycle (Gibbs 1988). As stated by the NMC "You must respect people’s right to confidentiality." (NMC 2010) So all names will be changed throughout this reflective account. On my recent placement in Hairmyres hospital I had been asked by a nurse if I wanted to do the medicine round with them to get an idea of what it was like‚ I had agreed to this and found it interesting
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EXAMPLES OF ACCOUNTS FALLING UNDER EACH ACCOUNTING EQUATION ELEMENT: Current Assets Cash - A current asset account which includes currency‚ coins‚ checking accounts‚ and undeposited checks received from customers. The amounts must be unrestricted. (Restricted cash should be recorded in a different account.) Petty Cash Fund - A current asset account that represents an amount of cash for making small disbursements for postage due‚ supplies‚ etc. Notes Receivable - An asset representing the
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