ACCOUNTING SUBSTANCE OVER FORM Substance over form is an accounting concept where the entity is accounting for items according to their substance and economic reality and not merely their legal form. It is one of the key determinants of reliable information. For most transactions there will be no difference and in some cases however‚ the two diverge and the choice of how to present the transactions can give very different results. This differences occurs when an asset or liability is not recognized
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Reflection Paper‚ Listening Skills Davenport University MGMT535 4/7/2013 When it really comes down to listening‚ individuals are so self-absorbed that they fail to effectively listen to what others have to say. Listening is not just being able to hear what was said‚ it also involves the ability to understand the information being presented by the person communicating known as the speaker. Listening can be broken down into visualizing and feeling what the other person is experiencing when
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8/2/2012 Objective of Lecture 2 CLASSIFICATION OF ACCOUNTS & ACCOUNTING EQUATION • By end of lecture 2‚ all students should be able to:(a) Understand the five categories of accounts and able to classify them into the respective categories (b) Understand the accounting equation and the relationship between assets‚ liabilities and owner’s equity. Classifications of accounts • • 1. 2. 3. 4. 5. An account is used to record all information regarding an item. The five major
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Employability Skills From Framework to Practice An Introductory Guide for Trainers and Assessors © Commonwealth of Australia 2006 Developed by: Precision Consultancy Suite 2‚ Level 5‚ 167–169 Queen Street Melbourne VIC 3000 Tel: 03 9606 0118 www.precisionconsultancy.com.au Precision Project Team: Mitch Cleary Rosalie Flynn Seth Thomasson © Commonwealth of Australia 2006 The views expressed in the copyright work do not necessarily represent the views of the Commonwealth
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101-00128 Oct 2014 Accounting Accounting is the recording‚ measurement‚ and interpretation of financial information (Business 286). This financial information is used to evaluate the organization’s operations. To carry out these interpretations of financial information a public or private accountant is able to do this. To become a public accountant you must earn your CPA (certified public accountant) by passing a test and means you are certified by the state in which you provide accounting services where
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The difference between multimedia from textual data is multimedia is The use of computers to present text‚ graphics‚ video‚ animation‚ and sound in an integrated way while textual data and images is a part of multimedia which will be presented Multimedia is the field concerned with the computer-controlled integration of text‚ graphics‚ drawings‚ still and moving images (Video)‚ animation‚ audio‚ and any other media where every type of information can be represented‚ stored‚ transmitted and processed
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with superb leadership skills takes time‚ energy and commitment. This is a person who has strong principles‚ courage and dedication to a clear vision. People follow a greast leader because he is representative of the beliefs of a group. The followers of the leader often provide the necessary support for the team to advance and succeed in achieving their goals. An individual with good leadership skills will recognize and reward the team for the greater cause. These Special skills of a leader draw a demarcation
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WRITING SKILLS Introduction In this section‚ we are going to look at writing as an important skill in the communication process. Principally‚ we shall define writing and its importance in communication‚ discuss the paragraph as a key component in writing‚ then how to plan your essay and finally discuss the various types of essays that you will need to use in your writing. Objectives of the topic At the end of this topic‚ you should be able to: a) Define writing and explain its importance in communication
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Stages of an interview Interviews require the use of skills – for example‚ careful listening‚ noting nonverbal cues‚ monitoring the progress of what a client is saying while participating and taking notes‚ and require careful planning and preparation. A counselling interview (taken from ICCS Diploma of Counselling Participants’ manual) is structured by a number of phases in the session. They are: * Phase 1- Arrival (5 mins) * Phase 2- Connecting (10 mins) * Phase 3- Exploring the client’s
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Chapter 4 : Account Titles and Preparation of Financial Statements | Article 14 : The balance sheet items shallbe categorized as follows: 1. Assets. (1) Current assets. (2) Funds and long-term investments. (3) Property‚ plant and equipment. (4) Depletable assets. (5) Intangible assets.
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