Fixtures and fittings $000 $000 250 100 350 Current Assets Stock Debtors Cash Current Liabilities Creditors for supplies Accruals Bank 1540 820 3 2363 1210 192 203 1605 758 1108 25 910 Share capital – Ordinary shares Retained profits Loan accounts – Bracket Racket 104 69 173 1108 The company accountant resigned at the beginning of April 2002 and proper records were not kept for the six-month period 1 April to 30 September 2002. The following information is available for that six-month period
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m.Module 3 CAPITAL BUDGETING Meaning of Capital Budgeting :- Capital Budgeting is the process of making Decisions regarding long term investments in Fixed Assets which are not meant for sale. It is long range planning to employ the available capital for the purpose of maximizing the long term profitability of the concern. Definition of Capital Budgeting:- Prof I.M.PANDEY Defines Capital Budgeting as the firms decision to invest its current funds most efficiently in long term activities
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No Pain No Gain The phrase “No pain; no gain.” First came to prominence circa 1982 when actress Jane Fonda started using the phrase in her aerobic workout videos to encourage the viewer to push past the soreness of the muscle so they could gain the result they desire. Although the “No pain; no gain” philosophy is most often associated with fitness‚ it has undeniably become largely used in life in general. Often in life‚ in order to get what we want‚ we have to do things that are not exactly to
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Fiedler’s Contingency Theory Fiedler’s contingency theory states that leadership is a trait and it is fixed. Because leadership is fixed the only variable items are the situational factors. Therefore for effective leadership the situational factors need to be changed instead of the leadership traits. Leadership trait is measured by a rating scale of 1-8 bipolar adjectives‚ with 1 being very poor and 8 being very good. The leader is then asked to identify any one member of a team the leader had to
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God or Gain Introduction In Mark 8:36 it says “For what shall it profit a man‚ if he shall gain the whole world‚ and lose his own soul?” Gain appears 29 times in scripture‚ 13 times in the Old Testament and 16 times in the New. According to Merriam – Webster’s dictionary gain means “resource or advantage acquired or increased‚ an increase in amount.” Gain is term used commonly in our day and age‚ people who have big business‚ even those who work for others. Gain is a business term. The writer
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Goods/Stock purchased or sold being returned is quite a common practice in business. This may be on account of a number of reasons like defects in goods‚ quality not matching the requirement for which the buyer purchased it‚ the buyer not needing the stock‚ etc. This happens both in case of goods purchased as well as goods sold by the organisation. Where the goods sold are being returned we call it "Sales Returns" and where goods purchased are being returned we call it "Purchase Returns"
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A guide to Consolidated accounts A SIMPLE GUIDE TO CONSOLIDATED ACCOUNTS This is a basic guide prepared by the Technical Advisory service for members and their clients. It is an introduction only and should not be used as a definitive guide‚ since individual circumstances may vary. Specific advice should be obtained‚ where necessary. Requirement to Prepare The Companies Act 2006 gives exemption from the requirement to prepare group accounts to small groups but not medium sized groups
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to take the risk in loaning you money needs to be convinced that the business has a good chance of being successful and they have a more than average chance of recovering their money with interest. You must research the generally accepted lending criteria of investors in small business start-up’s. 3. OBJECTIVES OF THE BUSINESS PLAN To persuade outside investors to invest E30‚000 to match your own E30‚000 to launch
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No Pain‚ No Gain INTRODUCTION I. Attention Catcher: I bet some of you have experienced the freshman 15. Some of you probably even felt like you would go to any lengths just to lose weight. For example‚ taking weight loss supplements. II. Audience Relevance: It would be peaches and cream if we didn’t have to get up and go work out and eat healthy. Only if we could take a magic pill and it all just go away and you could be the perfect size you want. III. Thesis Statement: Today I will inform
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CRITERIA OF A PROFESSION Nursing is gaining recognition as a profession. Profession has been defined as an occupation that requires extensive education or a calling that requires special knowledge‚ skill‚ and preparation. A profession is generally distinguished from other kinds of occupations by: a. its requirement of prolonged‚ specialized training to acquire a body of knowledge pertinent to the role to be performed - specialized education is an important aspect of professional status
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