tools are expensed when purchased. (f) Agricultural companies use market value for purposes of valuing crops. (g) Each enterprise is kept as a unit distinct from its owner or owners. (h) All significant postbalance sheet events are reported. (i) Revenue is recorded at point of sale. (j) All important aspects of bond indentures are presented in financial statements. (k) Rationale for accrual accounting. (l) The use of consolidated statements is justified. (m) Reporting must be done at defined
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N * Variance of population proportion = σP2 = PQ / n * Standardized score = Z = (X - μ) / σ * Population correlation coefficient = ρ = [ 1 / N ] * Σ { [ (Xi - μX) / σx ] * [ (Yi - μY) / σy ] } Statistics Unless otherwise noted‚ these formulas assume simple random sampling. * Sample mean = x = ( Σ xi ) / n * Sample standard deviation = s = sqrt [ Σ ( xi - x )2 / ( n - 1 ) ] * Sample variance = s2 = Σ ( xi - x )2 / ( n - 1 ) * Variance of sample proportion = sp2 = pq / (n
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Revenue Cycle Education Improvement Strategies Presented by: Colleen Malmgren‚ MS‚ RHIA Fairview Health Services cmalmgrl @fairview.org Definition of Revenue Cycle All administrative and clinical functions that contribute to the capture‚ management and collection of patient service revenue *HFMA Scheduling/Registration Health Info Mgmt Case Management Pt Financial Srvcs Charge Capture Revenue Audit Chargemaster Establish Performance Indicators Establish measures that go beyond Accounts receivable
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Chapter 4 The Revenue Cycle Objectives for Chapter 4 • Tasks performed in the revenue cycle‚ regardless of the technology used • The functional departments involved in revenue cycle activities and the flow of revenue transactions through the organization • The documents‚ journals‚ and accounts that provide audit trails‚ promote the maintenance of records‚ support decision making‚ and sustain financial reporting • Risks associated with the revenue cycle and the controls that reduce these risks
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UNIVERSITY OF NIGERIA SCHOOL OF ARTS AND SOCIAL SCIENCES COURSE CODE: ENG 454 COURSE TITLE: MULTI LINGUALISM COURSE GUIDE ENG 454 MULTI LINGUALISM Course Team Dr. Taiwo Abioye (Course Developer/Writer) – Covenant University Prof. Kunle Adeniran (Course Editor) – University of Ibadan Dr. I. Omolara Daniel (Programme Leader) – NOUN Mr. Theodore O. Iyere (Course Coordinator) – NOUN NATIONAL OPEN UNIVERSITY OF NIGERIA ENG 454 National Open University of Nigeria Headquarters
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FORMULA Financial Environment: Quoted rate k = k* + IP + [DRP+LP+MRP] Risk & Return: Expected Return kˆ = P1k1 + P2k2………Pnkn Standard Deviation: The Coefficient of Variation (CV): CV = σ/kˆ The Expected Return on a Portfolio: kˆp = w1kˆ1+ w2kˆ2+……….+ wnkˆ n Portfolio Beta: bp = w1b1+w2b2 …….+wnbn Security market Line = SML = k = krf + (km-krf)b k = krf + (RPm)b Security Valuation: Current yield = annual interest payment market price of bonds
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landscape is more competitive and more complicated than ever before. With revenue management’s recognized contribution to the industry and the majority of hoteliers employing revenue management as part of their overall hotel discipline now is the time to focus on core competencies that incorporate both strategic and tactical skills and initiatives. The paper presents a literature review of the key concepts of hotel revenue management (RM) and current state-of-the-art of its theoretical study. The
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specific structural formula which is called " Disney Formula of Success" ( Eisner 114 ). As it is understood by its name‚ the economic success of the company has guaranteed for years with the help of this formula. All of the animated features of Disney Company have this structural production pattern ( Disney Formula of Success) although they differ in so many ways. But one of these animated feature which is called Pocahontas’ differs from the others in the process of using the formula. In this paper
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acceleration due to gravity at the Earth’s surface (g) g’ = (re2 / r2) g Acceleration due to gravity inside the Earth Here let r represent the radius of the point inside the earth. The formula for finding out the acceleration due to gravity at this point becomes: g’ = ( r / re )g In both the above formulas‚ as expected‚ g’ becomes equal to g when r = re. PROPERTIES OF MATTER Density The mass of a substance contained in unit volume is its density
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The Accounting Cycle Five Cycles of Accounting The accounting cycle consists of five components: revenue‚ expenditures‚ financing‚ conversion‚ and fixed assets (Bagranoff‚ Simkin‚ & Strand‚ 2008). There are many business activities within a company that will take place in each of these cycles. The revenue cycle incorporates sales and cash receipts. Expenditures are the decrease in cash assets to acquire goods or services necessary to operate. The conversion cycle is a continual process that
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