Tutorial 1 (1a) Which one of the following is an example of an internal stakeholder? A A shareholder B Investment analyst / consultant CA manager DA supplier (1b) The original role of the accounting function was which one of the following? AProviding management information BRecording financial information C Maintaining financial control D Managing funds efficiently (1c) The major purpose of the Malaysian Accounting Standards Board (MASB) is to ensure consistency in ___________
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CHAPTER 4 Final Accounts Meaning Preparation of final account is the last stage of the accounting cycle. The basic objective of every concern maintaining the book of accounts is to find out the profit or loss in their business at the end of the year. Every businessman wishes to ascertain the financial position of his business firm as a whole during the particular period. In order to achieve the objectives for the firm‚ it is essential to prepare final accounts which include Manufacturing and
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Strategic Cost Management ACCT90009 Seminar 1 Seminar 1 Subject Administration Introduction to SCM oduc o o SC Administration • Subject Coordinator Dr. David Huelsbeck Email: david.huelsbeck@unimelb.edu.au Room: 08.028‚ The Spot Phone: +61 3 9035 6256 Consultation Hours: Monday 4:15pm – 6:15pm • Seminars: Tuesday: 2.15 pm – 5.15 pm‚ FBE ‐ Theatre 211 (Theatre 2) Thursday: 6.15 pm – 9.15 pm‚ Alan Gilbert ‐ Theatre 2 Teaching Format and Resources • Seminar Format 3 hour seminar
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The subscription based market consists of a number of players. Some of the prominent competitors to Netflix‚ besides Blockbuster are: Hulu Plus‚ Redbox‚ Amazon Prime‚ Apple iTunes and Vudu. We will evaluate Vudu to analyze how much of a threat it is to Netflix. Vudu (owned by Walmart) is emerging as a prominent player in the movie rental business. It is more of an instant streaming service that features on-demand service (video-on-demand). Comparatively‚ Netflix is a subscription-based provider
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Q1. Management accounting is a field of accounting‚ it analyses and provide cost information to internal user (Ex: employee‚ management) for the purpose of PLANNING‚ CONTROLLING‚ and DECISION MAKING. P.S. CIMA (Chartered Institute of Management Accountants) defines Management accounting as “Management Accounting is the process of identification‚ measurement‚ accumulation‚ analysis‚ preparation‚ interpretation‚ and communication of information that used by management to plan‚ evaluate‚ and control
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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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Principles of Accounts A Handbook is prepared mainly for the purpose of helping the grade 8 students who are new to this subject. In this book we have included all the topics to be covered in grade 8. Each topic is serially numbered. At the end of each topic‚ a large number of descriptive‚ multiple choice and gapped questions‚ which are related to that topic‚ are given. Gapped questions are included mainly for improving the students’ knowledge of theory. The multiple choice and descriptive
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The Chart of Accounts The increases and decreases in accounting element as affected by a business transaction are recorded in a device called account name‚ account title or account. Each accounting element is composed of several accounts which describe the related economic transactions and events. To maintain uniform account name‚ the business must have a listing of all the accounts it uses to record economic transactions. This listing of all accounts is called “Chart of Accounts.” The Chart of
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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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