FINAL 8.0 Joint Stock Company: Meaning-Characteristics-Types- Advantages and Disadvantages- Formation- Prospectus- MA and AA- Rights and Obligations of Shareholders and Directors- Different types of Share‚ Share Capital and Share Values- Liquidation of A company. 9.0 Cooperative
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Types of Business Organisations When we start to define a company it can be defined as generally a form of business organisation. In the legal field‚ a company is specifically a corporation‚ or less commonly‚ an association‚ partnership or union that carries on a commercial or industrial enterprise. Generally a company may be a corporation‚ partnership‚ association‚ joint stock company‚ trust‚ fund or organised group of persons‚ whether incorporated or not and (in an official capacity) any
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plants‚ machinery and equipment changed. The economic life of these assets was increased‚ so the depreciation expense was lowered. -There was an improvement in the minimum pension benefit. This change produced a lower pension expense. -The was a liquidation of LIFO inventory quantities carried at lower cost compared with the current cost of their acquisitions. Because of this‚ COGS decreased. -The accounts receivable were net of allowances for doubtful accounts of $5.9 million and $6.4 million at
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Overview of the Chapter Current and Noncurrent Liabilities Lease Obligations Pension Liabilities Contingent Liabilities & Commitments Deferred credits or income Off-Balance-Sheet Financing Liabilities at the Edge of Equity Equity Financing Book Value per Share Analysis of Liabilities Areas of observations: We need to make sure that companies account for all of them with proper details as to their amounts‚ due dates including conditions‚ encumbrances and limitation Most
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ckChapter 11 – Reporting and Analyzing Stockholders’ Equity I. Characteristics of a Corporation (Publicly held (closely held)) * Separate legal existence; * Limited liability of stockholders; limited to investment * Transferable ownership rights; * Ability to acquire capital; * Continuous life; * Corporation management: Shareholders Shareholders * Voting rights * Profit sharing * Preemptive right * Residual claim Board of Directors
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Memorandum To: Mr. Jones‚ From: Brian Banks Date: 2/19/2014 Subject: Tax advice In reference to the outright purchase of Smithon Widgets‚ I believe that this will result in an increase in your personal-tax liability. If you decide to buy this particular stock you will not only acquire all the assets that comes from obtaining this stock‚ but you will also acquire all of the liabilities of Smithon. In my professional opinion‚ issuing debt in Johnson Services Company to pay for the Smith Company
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Labor Laws and Unions HRM 531 November 29. 2012 Patricia Hudson University of Phoenix Labor Laws and Unions The national labor union movement extend deep into early American history; rising in the late 18th century along with America’s Declaration of Independence. In pursuit of happiness‚ workers organized to improve and protect their employment conditions. One of many American labor unions includes the Bakery‚ Confectionery‚ Tobacco Workers and Grain Millers’ International Union (BCTGM);
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competitors sell and also sell his USP to his customers as well. Company type: Private Limited Company Company number: 08204405 Company status: Active Company homepage‚ website: N/A Country of origin: United Kingdom. Plus the company isn’t in liquidation. (See figure 0.1) Analyse of existing promotional methods: This company promotes
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or other assets that can reasonably be expected to be converted into cash‚ sold‚ or consumed in operations within a single operation cycle or within a year if more than one cycle is completed each year. Current liabilities are obligations whose liquidation is reasonably expected to require use of existing resources properly classified as current assets‚ or the creation of other liabilities. Accounts Payable or trade accounts payable‚ are balances owed to others for goods‚ supplies‚ or services purchased
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MICRO ENVIRONMENT includes the following factors. 1.SUPPLIERS : Suppliers are those people who are responsible for supplying necessary inputs to the organization and ensure the smooth flow of production. 2.COMPETITORS : Competitors can be called the close rivals and in order to survive the competition one has to keep a close look in the market and formulate its policies and strategies as such to face the competition. 3.MARKETING INTERMEDIARIES : Marketing intermediaries aid the company in promoting
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