balance sheet. 22. Expensed in the income statement. E 12-4: 1 . Alatorre should report the patent at $600‚000 (net of $400‚000 accumulated amortization) on the balance sheet. The computation of accumulated amortization is as follows. Amortization for 2005 and 2006 ($1‚000‚000/10) X 2 $200‚000 2007 amortization: ($1‚000‚000 – $200‚000) ÷ (6 – 2) 200‚000 Accumulated amortization‚ 12/31/07 $400‚000 2. Alatorre should amortize the franchise over its estimated useful life. Because it is uncertain
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Teacher Tenure Imagine a world where teachers were perfect and students never failed exams. This world is impossible‚ due to the fact that no one is perfect. Unfortunately‚ the reality is that some teachers are very bad at their jobs. Many grade unfairly‚ don’t thoroughly cover the course material‚ and fail to make their class enjoyable. College students pay good money for an education and expect quality teachers to help them learn effectively. It is for reasons like this that teachers should not
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Teacher plays an important role in education of every student. There are many opinions about what are the qualities of a good teacher. Somebody think that it is knowledge of the subject ‚ but there are those who claim that charisma is more important. In my view‚ personal qualities of the teacher is importantly than education. To begin with‚ teacher must to know how to draw students’ attention‚ and charismatic teacher can do it. Also‚ good teacher should be able to tell interesting. You know‚ it
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than to the teacher. East or West‚ everywhere he has been respected and worshipped. In the ancient India teacher was ranked next to God. In the West he is called‚ the "architect of nation"‚ "maker of man"‚ "the maker of history". Like the gardener‚ the caresses young human beings and looks after their physical‚ mental and social growth and development. It is said that God has created man after his won image‚ the teacher fashions the child‚ after his won image. It goes‚ "As the teacher‚ so is the
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KINDERGARTEN TEACHERS SHOUL NOT HAVE AT LEAST A BASIC DEGREE In this busy world‚ all working parents send their children to kindergarten. they are willing to spend a high expenditure for their child education. for that reason there have been so many kindergartens around Malaysia to cares to the rising numbers of children. kindergarten teachers are needed urgently to educate the children. However‚ Malaysians nowadays are dealing with the issue of whether or not kindergarten teachers have at
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Teacher in role is a method of teaching that utilizes techniques of drama to facilitate education. It is a holistic teaching method designed to integrate critical thought‚ examination of emotion and moral values and factual data to broaden the learning experience and make it more relevant to everyday life situations. Teacher in role with student on computer If the role of a teacher is to teach‚ the role of a student must be to learn. However‚ it has been agreed that learning is not only an
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FOREIGN LITERATURE Teacher education is a commonly studied predictor of quality in early childhood classrooms and it has been consistently associated with teacher effectiveness in early childhood classrooms (Bowman et al.‚ 2001; de Kruif et al.‚ 2000; Helburn et al.‚ 1995). Teachers can be popular just because they are friendly and helpful‚ but to be truly professional and effective they need other qualities. Students may not be able to put their finger on just why one teacher is more effective than
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The Ideal Teacher By Ariele Reynolds September 15‚ 2009 An ideal teacher is the one we respect from our heart. He/she acts as a guide to the students‚ while not pushing them too much. Such a perfect motivates them and boosts their morale. He/she tries to encourage the students and refrains from criticizing them. The perfect teacher prefers to give positive motivation to his/her students. His/her comments are always constructive in nature. He/she serves as our friend‚ guide‚ educator‚ confidante
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A Great Teacher Teachers provide foundation of each individual’s education. In addition to teachers in school‚ other people act as teachers also‚ for example‚ someone teaching another how to draw‚ write‚ read‚ or even how to ride a bike. The act of teaching is a simple process that just happens from trying to explain one’s knowledge to another. A teacher needs patience‚ knowledge‚ a certain discipline‚ bits of sociology‚ and a certain personality to captivate the students. Most importantly
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Budgets create standards for performance evaluation. C. Budgets help coordinate the activities of the entire organization. D. Budgeting forces managers to think ahead and formalize long-range objectives. E. The master budget should only be prepared by top management. 9. The set of periodic budgets that are prepared and periodically revised in the practice of continuous budgeting is called: A. Production budgets. B. Sales budgets. C. Cash budgets.
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