會計科 會計科 顧問老師﹕英皇教育會計科導師冼鎮中 題一. 題一. 陳彼德獨資經營電子產品業務。陳先生收到的銀行月單上列示 2009 年 9 月 30 日貸方餘額為 $170‚000。但銀行月結單上顯示的銀行存款餘額與現金簿上顯示的銀行存款餘額不同。 經核對現金簿銀行欄及銀行月結單後，發現以下事項: (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) 銀行已借記利息$8‚500，但現金簿未作記錄。 總額$100‚000 的已發出支票仍未向銀行兌現。 透過銀行自動轉帳繳交電費$720，但現金簿未作記錄。 銀行仍未記錄的存款總額為$124‚780。 向銀行存入一張從某客戶收到的支票$5‚830，但銀行以｢存款不足｣為理由退回該支票。 某客戶指示銀行以貸項轉帳清還貨欠$4‚600。 現金簿仍未記錄的銀行手續費為$25。 現金簿的承上餘額少計$510。 作業要求： (a) 編制 2009 年 9 月份的現金簿（僅銀行存款欄） ，列示需作出的調整；及(10 分) (b) 編制 2009 年 9 月 30
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INTRODUCTION For this assignment I will be writing a reflective account which will identify a significant episode of care in which I had been involved with‚ by identifying the pathophysiology and the disease process for the chosen patient; this will be presented by giving a brief outline of the psychosocial influences of the illness for the patient and others who may have been involved with the care. I will also reflect upon this episode by using a reflective model and examining the nursing process
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Outcome 5 Section 1 Badges of Trade Firstly it is important to determine if Ali is trading as annual profits from trade or non-trade are taxed under different schedules. There is no single test for trade; in determining if trade has occurred there are six badges which must be considered‚ a brief description of each badge and an outline of how it affects Ali’s circumstances is outlined below. Subject Matter If the asset sold might be for personal enjoyment or investment e.g work of art or shares
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Reflective Account I’m looking back on today’s work I did with some young pupils I work with‚ they are a little group called ‘ Super Stars’‚ they are called the super stars because they aren’t as up to speed with the other children in class but they have a lot of potential to work with. The super stars are a group of 5/6 children aged up 7-11‚ today we did phonics we did ‘OI’‚ we had to pronounce ‘oi’ sounding it so that they can speak it clearly‚ and I also asked the group to think of words or
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This is so I can have an account so eat food‚ potato tomato jump off a cliff. I eat one meal a day. How many words do I need. I am trying to get 500 words. I think it is really dumb that I have to do this. All I want to do is go on youtube on my tablet. Is that so much to ask for? There is too many words needed to be able to look at stuff on this site. Brick squad. I’m a full throttle killer‚ just ask the ben stiller. Can’t think of words‚ this is just a filler. Down in the dumps‚ feelin’ like
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Service Functions Administrative Module (Master data management) User Management Module ! Project Management ! Project Reference Documentation Management ! Inspection Management ! Non Destructive Testing Management (NDT)! Non Compliance Control Management ! Report Analysis and Monitoring ! Data Migration ! Data Archival ! Import and View External Data Source (Welder Information and Steel Stock Data) ! Welding Procedure Qualification Record Management (WPQR) includes Material Upgrading
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recruitment and selection while establishing a clear link between them in the following way: ‘Recruitment is the process of generating a pool of capable people to apply for employment to an organisation. Selection is the process by which managers and others use specific instruments to choose from a pool of applicants a person or persons more likely to succeed in the job(s)‚ given management goals and legal requirements.’ In setting out a similar distinction in which recruitment activities provide a pool of
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and I gathered wipes‚ bags and a fresh colostomy bag and put on all personal protective equipment (PPE) including a white apron and gloves thus adhering to the control of substances hazardous to health which states using chemicals or other hazardous substances at work puts other peoples health at risk‚ so law requires employers to control exposure to hazardous substances to prevent ill health. They have to protect both employees and others who may be exposed by complying with COSSH. (COSHH 2002)
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Final Assessment Question 1 Carey Manufacturing‚ Inc.‚ is considering reorganizing its plant into manufacturing cells. The following estimates have been prepared to evaluate the benefits from the reorganization: Before the change After the change Total annual sales $ 700‚000 $850‚000 Costs as percentage of sales: Direct materials 10% 9% Direct labor 6% 4% Support costs 9% 7% Work-in -process inventory $200‚000 $120‚000 Inventory carrying costs are estimated
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SOLUTIONS TO BRIEF EXERCISES BRIEF EXERCISE 7-1 The correct order is: 1. 2. 3. 4. Identify the problem and assign responsibility. Determine and evaluate possible courses of action. Make a decision. Review results of the decision. BRIEF EXERCISE 7-2 Net Income Increase (Decrease) ($ 35‚000) (25‚000) $ 10‚000 Alternative A Revenues Costs Net income $150‚000 100‚000 $ 50‚000 Alternative B $185‚000 125‚000 $ 60‚000 Alternative B is better than Alternative A. BRIEF EXERCISE 7-3 Net Income
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