The lecture last night discussed accrual accounting concepts such as timing issues‚ and the basics of adjusting entries. The discussion went into more detail on periodicity assumption and how accounting divides the economic life of a business into artificial time periods. These time periods are generally a month‚ a quarter‚ or a year‚ now whether it is a fiscal year or a calendar year that is determined by the company itself. The lecture then reviews the revenue recognition principle which expects
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Battleship Potemkin filmed in 1925. This film is about the uprising of the working class in the 1905 revolution‚ mainly the revolt on the Potemkin and the attack on the citizens of Odessa. One of the most powerful scenes in this film is the Odessa Steps Sequence. Eisenstein casted the people in this film based on their physical appearance‚ not their experience. He put out an advertisement looking for three types of people: Jewish Women‚ men who look good natured‚ and men who have squinty eyes and
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Check Point: Systems Life Cycle XBIS/220 Systems Development Life Cycles (SDLC) is just one model that follows the development process of analysis‚ design‚ development‚ and maintenance of information systems. There are many different methods and techniques used to direct the life cycle of a software development project. Each is designed for a specific purpose or reason and most have similar goals and share many common traits. Kal Toth describes typical activities performed as
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STEPS IN SELECTION PROCESS: 1. Preliminary reception of Applications: The applications are the starting point of the selection process. Where application forms i.e.‚ application blanks are used the data can become a part of the employee’s record is hired. Further it provides factual information needed for evaluating the candidate’s suitability. 2. Preliminary Interview—Preliminary or initial interview is often held in case of "at the gate" candidates. This interview is usually of a short duration
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online in Wiley InterScience (www.interscience.wiley.com). DOI: 10.1002/bse.395 ENVIRONMENTAL ACCOUNTING: AN ESSENTIAL COMPONENT OF BUSINESS STRATEGY Mehenna Yakhou*1 and Vernon P. Dorweiler2 1 2 Georgia College and State University‚ USA Michigan Technological University‚ USA Environmental accounting is on an expansion path. With increasing social focus on the environment‚ accounting fills an expectation role‚ to measure environmental performance. The status of environmental awareness
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Kayla Tucker Cycles Project In this paper i will be describing the different cycles that we have learned about. There are five cycles that are constantly happening around us. There is the water cycle‚ phosphorus cycle‚ nitrogen cycle‚ carbon cycle and the sulfur cycle. The water cycle is the first one i will be talking about. It is a continuous cycle and the water goes from liquid state to a gas state over and over again. It begins in a process called evaporation which is “the process of
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Life Cycle of Bacteriophage. Bacteriophage: Bacteria eating virus is called bacteriophage. Life Cycles: There are 2 types of lifecycles that occur in the bacteriophage: 1) Lytic Cycle 2) Lysogenic Cycle 1) Lytic Cycle: In lytic cycle‚ virus that is the bacteriophage causes lysis of the host cell. It is virulent phage. 2) Lysogenic Cycle: In lysogenic cycle‚ the bacteriophage does not cause lysis
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FINANCIAL ACCOUNTING I COURSE DESCRIPTION/OBJECTIVES The primary aim of Financial Accounting is to provide students with an introduction to the process and function of financial reporting. Whilst a large proportion of the course is aimed at understanding accounting as a process‚ taking a preparers‟ perspective‚ we will also seek to develop an understanding of the importance of the role of accounting in today’s society. LEARNING OUTCOMES After studying this course the student will be able to understand:
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a I/A Accounting Management Accounting 1. Management accounting – Its nature‚ purposes‚ place in general accounting theory‚ role in general and strategic decision making process of management‚ comparisons with other areas of accounting 2. Definitions of cost‚ cost classification‚ cost behaviour 3. Costing issues – Cost accumulation; cost allocation‚ apportionment‚ absorption; overheads‚ overhead absorption rates‚ under and over-recovery of overheads‚ normal and actual costing 4. Absorption
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subject Analyzing Planning Organizing Leading object principles criteria goals jobs methods results accounting Controlling The desired state of the enterprise The initial state of enterprise coordination regulation subject Analyzing Planning Organizing Leading object principles criteria goals jobs methods results accounting Controlling The desired state of the enterprise The initial state of enterprise coordination regulation Planning is the
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