Practice Paper by FCA Kamal Garg [www.kgma.in] 1. (a) As a Statutory Auditor‚ how would you deal with the following? Mr. Rajesh is appointed as the auditor of NOIDA Travels Ltd. with audit fees of Rs. 35‚000. He purchased air ticket from Delhi to Kolkata and back for Rs. 18‚000 from the client for his personal work and the amount remains unpaid at the end of the year as it is a general practice of the client to give credit to all. Mr. Rajesh claims that he does not incur any disqualification as contained
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5/ Predicate – the 2nd principal part of the sentence which expresses an action‚ state or quallity of a person or thing‚ expressed by the subject. The adverbal clause The adv cl erform the function of the adv mod It can modifie a V an adj or an adv in principle clause There are several types of adv cl: of time‚ place‚cause/reason‚ perpose‚condition‚consecion‚result‚manner comparison They are usualy joined with the pr cl by means of sub-g conj There is no usualy asyndetical coordination
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Abstract Mead & Hampson (1996) developed a study involving the divided visual field paradigm and a phonological rhyme/non-rhyme task to test the speed and accurateness of either side of the brain. This study was used to investigate functional asymmetry between the left and right hemispheres in phonological processing. The research was taken out equally on 15 male and 15 females London Metropolitan University students ranging from ages 18 – 35 years old. They were all specifically chosen to
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Exercises 1. Synergy Valuation a. Cost and revenue synergies Managers of an acquiring company anticipate cost savings pretax of $50 million in the first year of the deal and $100 million the next and that thereafter the savings would grow @ inflation‚ 2%. Marginal tax rate is 30%. The firm must invest $1 billion to achieve these savings and starting in the third year must spend 5% of the pre-tax savings to sustain the rate of savings. As part of rationalization of operations‚ some assets will be
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How to find a mentor The practical experience requirement (PER) is a key component of the ACCA Qualification. ACCA trainees are required to complete 36 months of practical experience in a relevant role under the supervision of a workplace mentor. Your workplace mentor will play an important role in your achievement of ACCA membership. Not only will they be responsible for signing-off the experience you have gained and recorded in the My Experience record‚ they should also support you in planning
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because of the lack of physical exercise. It is not that we want our kids to look a certain way or to be better at sports than everyone else‚ but it is that we want our kids to be physically fit and to develop a healthy lifestyle. Physical exercise is not only for adults‚ it is for children as well‚ so we must understand the importance of our children exercising and the benefits from it. By doing that it will make an impact on that child for the rest of his/her life. The reason we should be hesitant
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The Metamorphosis of the Practical Nurse October 23‚ 2006 The Metamorphosis of the Practical Nurse It takes a great deal of courage to let go of what is known‚ familiar‚ and comfortable. Change is a driving force in everyone. Like a butterfly‚ individuals in the nursing field may go through similar stages of metamorphosis‚ which is a process of growth‚ change‚ and development. (Wikipedia Foundation‚ 2006) Nurses have a vast amount of opportunity for growth and change in the healthcare
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06 August 2013 Juvenile Crime In “Adult Crimes‚ Adult Time‚” published in the Washington Post on March 29‚ 1998‚ Linda J. Collier argues about the juvenile laws and her principal argument shows that children should serve the same time as adults when they commit adult crimes. Collier provides some statistics and examples (Jonesboro shooting‚ Daily City shooting‚ and her experience with a particular girl) that support her position regarding the information of the article. The diversity of laws among
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DNA Aim This practical procedure allows you to amplify a 460 basepair fragment of DNA from within the control region of the mitochondrial genome. This can be done using three water baths or‚ if one is available‚ a thermal cycler (PCR machine). After it has been amplified‚ the DNA is run on an electrophoresis gel. Note: This method has been adapted from one developed by the Dolan DNA Learning Center at Cold Spring Harbor Laboratory. More details are available from the DNA Learning Center’s
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