Accrual Method Accrual accounting is more accurate on the “timing” of reported revenue and expenses. In cash basis accounting for instance‚ when you have shipped out the goods out of your warehouse to the customer and they have receipt‚ but haven’t received the cash‚ you didn’t book the revenue. However‚ when it comes to Accrual‚ providing you satisfy the revenue recognition principles‚ you can already book the revenue. In accrual accounting you have non-cash items on the books for a particular
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BACKGROUND There are only two countries in the world that can advertise prescription drugs; New Zealand and United States. In United States‚ according to “What you should know about direct-to-consumer advertising of prescription drugs‚” the FDA first proposed the regulation of drug advertising in 1963. Moreover‚ in the 1970s‚ the Supreme Court recognized that the first amendment‚ freedom of speech‚ supports this idea. However‚ in 1983‚ the FDA requested an intentional suspension on DTC advertising
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Indirect rule was a system of ruling Africans that sought not to displace African authority‚ but instead to rule through it. It was first used by the British and later adopted by other European powers after they witnessed its success. Indirect rule is largely considered a more humane alternative to its counterpart‚ direct rule‚ which placed colonial powers in charge of all aspects of African administration. Despite this‚ there were numerous problems with indirect rule in both theory and in practice
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Problem 1-7A (75 minutes) Part 1 DE LEON COMPANY Manufacturing Statement For Year Ended December 31‚ 2013 Direct materials Raw materials inventory‚ December 31‚ 2012 $ 166‚850 Raw materials purchases 925‚000 Raw materials available for use 1‚091‚850 Less raw materials inventory‚ December 31‚ 2013 182‚000 Direct materials used $ 909‚850 Direct labor 675‚480 Factory overhead Depreciation expense—Factory equipment 33‚550
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present and future‚ having as a result a limitation of available time to our competitors to attack to our market share while we remain idle. Our proposals include a ¡¥bouquet¡¦ of changes‚ improvements and alternative solutions (segmentation planning‚ direct marketing
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DATA FLOW DIAGRAMS Process Maps Guidelines for Drawing Process Maps Data Flow Diagrams Guidelines for Drawing Data Flow Diagrams REFERENCES AND RECOMMENDED READINGS ANSWERS TO TEST YOURSELF OTHER DOCUMENTATION TOOLS Program Flowcharts Decision Tables Software Tools for Graphical Documentation and SOX Compliance After reading this chapter‚ you will: 1. Understand why documenting an AIS is important. 2. Be able to draw simple document flowcharts and explain how they describe the flow of data
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questions on his own without being aided. Questionnaires are now widely used collecting data‚ particularly when data are to be collected from a large number of people who are scattered over a wide area. They are used both as indepen¬dent and separate method of collecting data. They are also used as an additional device to check data gathered through observation and personal interview. Definition of Questionnaire: 1. “A questionnaire is a means of gathering information by having the respondents fill
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Direct marketing in India For those who are considering tapping into the Indian marketplace‚ the author offers an update on the country’s diverse population‚ its technological advances and its overall potential for marketers. India is a country which has a rich heritage. In the rich tapestry that is India‚ there is diversification among its individuals‚ languages‚ cultures‚ religions and castes. The population in India’s five major metros consists of a middle and upper class. The lifestyles and
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Direct-to-Consumer Advertising Aletha F 4/1/12 Direct-to-Consumer Advertising Direct-to-consumer (DTC) advertising of prescription drugs has become common place in today’s society. Every household with a television is aware of DTC advertising as they interrupt their nightly programs. Every national magazine or local newspaper offers advertising on the latest drug remedy for what ails us. This multi-media approach is relatively new for pharmaceutical companies as previously such efforts were
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CHAPTER 3 LOAD FLOW ANALYSIS [CONTENTS: Review of solution of equations‚ direct and iterative methods‚ classification of buses‚ importance of slack bus and YBUS based analysis‚ constraints involved‚ load flow equations‚ GS method: algorithms for finding the unknowns‚ concept of acceleration of convergence‚ NR method- algorithms for finding the unknowns‚ tap changing transformers‚ Fast decoupled load flow‚ illustrative examples] REVIEW OF NUMERICAL SOLUTION OF EQUATIONS The numerical analysis
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