compare totals to summary reports. Substantive tests of transactions: 1. Recompute information on sales invoices. 2. Trace entries in sales journal to related sales invoices. 3. Trace detail on sales invoices to shipping documents‚ approved price lists‚ and customers’ orders. 14-9 1. Credit is authorized before a sale takes place. Test: Analyze the allowance for uncollectible accounts and write-offs of accounts receivable during the period to determine
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AN INTRODUCTION TO LINER SHIPPING BUSINESS NATURE AND SCOPE OF LINER SHIPPING BUSINESS: LINER SHIPPING BUSINESS A BRIEF HISTORICAL PERSPECTIVE OF SHIPPING THE MAIN CHARACTERISTICS OF LINER SERVICE THE MAIN CHARACTERISTICS OF TRAMP SERVICE TYPES OF LINER SERVICE OPERATORS THE IMPORTANCE & NEED FOR LINER SERVICE LINER TRADE ROUTES A BRIEF HISTORICAL PERSPECTIVE OF SHIPPING: The spirit of enquiry - looking beyond the forests‚ mountains‚ deserts & oceans. The era of explorations
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Kwami McLeod Rhetoric 101 The Longest Yard (Stereotypes and all) What our society has become truly amazes me every day. The things we watch and enjoy as a culture are sometimes highly offense. I choose to look at the movie The Longest Yard for an in depth look at stereotypes in our society. After watching and studying this movie I can only ask myself one question: What have we become? The Longest Yard is a movie about a former NFL MVP quarterback (played by Adam Sandler) jailed for joyriding
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1. What factors influence the decision rearding the opening and closing of stores ? Why does 7- Eleven choose to have a preponderance of its stores in a particular location ? Factors which influence the decisions regarding the opening and closing of stores includes the dominant location strategy which 7-Eleven is following to maintain its positions as the market leader‚ 7-Eleven aims to provide customers with what they want‚ when they want it. From a strategic perspective‚ one of the company’s
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WITH TCS? 6 2.2 ROLE OF TCS IN THE SHIPPING WORLD 7 2.3 TCS IMPLEMENTING ERP AT KOCHI PORT 12 3. PHASE I – ASSET REVIEW AND CERTIFICATION COURSE 13 4. PHASE II - ASSET DEVELOPMENT 18 5.1 OBJECTIVE 1: TO STUDY AND ANALYZE THE FINANCING TECHNIQUES OF: (A) NEW SHIPS‚ (B) SECOND HAND SHIPS 33 5.1.1 COMPARISON OF WORLD’S TOP NATIONS IN TERMS OF SHIPS COMPLETED (IN GT) 48 5.1.2 FINANCIAL MARKET PRODUCTS 53 5.2 OBJECTIVE 2: TO ANALYZE VARIOUS KINDS OF SHIPPING MORTGAGES AVAILABLE ACROSS THE GLOBE
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What did Isaac Newton Discover? Isaac Newton is arguably one of the most influential scientists in history. Though he lived in the late 1600s‚ many of his discoveries still affect us in the present. His various theories still hold true even centuries after his death and countless experiments. The scientists able to improve upon his work became famous themselves. Some would say that he was the greatest product of the Enlightenment‚ the explosion of intellectual knowledge that
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Coastal Shipping & Inland waterways Potential in India Website : www.consultavalon.com Follow us on 0 India’s Maritime Story India is blessed with a long coastline of 7‚517 km.‚ dotted with 13 major ports and 176 non-major ports and a vast hinterland. India’s geographical setting has played a vital role in the progress of maritime activity Water way trade can be divided into Inland Waterway (IWT) and Shipping (Coastal & Overseas). The focus of this paper is primarily on Coastal Shipping and
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Shipping and Incoterms Practice Guide UNDP Practice SerieS Shipping and Incoterms Practice Guide Graphic Design‚ Layout and Print Production: Phoenix Design Aid A/S‚ Denmark. ISO 9001/ISO 14001/OHSAS 18001 certified. Printed on: This publication is printed on certified environmentally approved paper with vegetable-based inks. The printed matter is recyclable. Contents introduction 1 Shipping 1 2 Section 1 of these guidelines is intended for persons dealing with purchasing and
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CERTIFICATE IN COMMERCIAL RISKS IN SHIPPING Masters Postgraduate Diploma Diploma Certificate A comprehensive analysis of the many risks threatening the profits of shipping companies Learn how to mitigate risks to protect your bottom line Apply by th 18 January 2013 to SAVE £100 Managing maritime risks and reducing their financial impact on shipping companies SAVE up to 40% and improve performance with cost-effective in-company courses call +44 (0)20 7017
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BF3394 – AUDITING AND PROFESSIONAL ETHICS Module Number: Module Title: BF3394 AUDITING & PROFESSIONAL ETHICS 10 credits Number of Aston Credits: Total Number of ECTS Credits: 5 credits (European Credit Transfer) Staff Member Responsible for the Module: Dr Melina Manochin Finance and Accounting Group ABS Building‚ Room 410‚ Extension 3732 m.m.manochin@aston.ac.uk Availability: Please see office hours on door or group administrator‚ Ms Rosaleen Shirley‚ ABS 404‚ Extension 3238 Other Staff
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