inggLecturer’s Guide Accounting for Non-accounting Students Sixth edition J R Dyson ISBN 0 273 68301 2 © Pearson Education Limited 2004 Lecturers adopting the main text are permitted to download the manual as required. Pearson Education Limited Edinburgh Gate Harlow Essex CM20 2JE England and Associated Companies around the world Visit us on the World Wide Web at: www.pearsoned.co.uk First published in Great Britain under the Pitman Publishing imprint in 1997 Second edition published
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OCCUPATIONAL LENSES What is an Occupational Lens? An Occupational Lens (or Enhanced Reader) is a reading lens that has a Degression zone to incorporate the Intermediate prescription (and sometimes‚ depending on prescription‚ a good DV portion) Why dispense an Occupational Lens‚ instead of a Reading pair of glasses? With more and more people using Computers‚ Laptops and Smartphones‚ we demand more from the Intermediate zone than ever before. So by dispensing a pair of Reading glasses to a
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costs Labor costs of assembly-line workers $110‚000 – Direct labor Sales commissions $35‚000 – Period costs Factory supplies used $13‚000 – Direct materials Salaries paid to sales clerks $50‚000 – Period costs (b) Explain the basic difference in accounting for product costs and period costs. Product costs are manufacturing costs‚ direct components‚ direct labor and manufacturing overhead‚ do not become expenditures until the company sells inventory. Period costs are non-manufacturing costs‚ including
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are: (a) Payment of an accounts payable. (b) Collection of an accounts receivable from a customer. (c) Transfer of an accounts payable to a note payable. 2. Transactions (a)‚ (b)‚ (d) are considered business transactions and are recorded in the accounting records because a change in assets‚ liabilities‚ or owners’/stockholders’ equity has been effected as a result of a transfer of values from one party to another. Transactions (c) and (e) are not business transactions because a transfer of values
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Computer Accounting Computer accounting has been growing in popularity since the availability of the Internet as a worldwide communication medium began to grow. Individuals and companies manage their money and assets one way or another. They usually hire accountants to help them carry out the requirements of accounting and balancing their books. Before the internet became inescapable‚ these accounting protocols were performed manually. Today many accountants and non-accountants alike use computer
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About Computerised Accounting Abstract: In the economic globalization today‚ instead of computerized accounting manual accounting‚ accounts‚ reimbursement and other accounting activities as the main computing model accounting profession‚ is the modernization of management and accounting reform and development needs of its own‚ is a modern social mass production and the inevitable product of the new technological revolution. Accounting Computerization to the present‚ is not simply a simple combination
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References: Warren‚ C.‚ Reeve‚ J.‚ and Duchac‚ J (2007). Accounting. 23rd ed South-Western‚ cengage learning in thousands except share data | January 3‚ 2009 | December 29‚ in thousands except share data | December 29‚ 2007 | December30‚
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Business Manual For {draw:frame} Table of content Summary ………………………………………………….……………………………………... 3 Resources …………………………….…………………………………………………………. 8 Strategy …………………………..………………………………………………………………..11 Type of organization ……..………………………………………………….....………………. 12 Product portfolio ……..…………………………………………………………………….….….14 Business culture ………………………………………………………………………………... 16 Human resource management ……………………………………………………………….. 19 Finance …………………………………………………………………………………………. 20
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The lecture last night discussed accrual accounting concepts such as timing issues‚ and the basics of adjusting entries. The discussion went into more detail on periodicity assumption and how accounting divides the economic life of a business into artificial time periods. These time periods are generally a month‚ a quarter‚ or a year‚ now whether it is a fiscal year or a calendar year that is determined by the company itself. The lecture then reviews the revenue recognition principle which expects
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Manual Scavengers are the people who manually remove excreta from dry toilets‚ i.e.‚ toilets without the modern flush system. It involves the removal of human excreta using tin plates and brooms. Firstly‚ the excreta are piled upon the baskets and then the scavengers carry the baskets on their head and place them several kilometres away from the toilets. Manual scavengers face the curse of untouchability the most. Their daily living is based on cleaning faeces from public and private latrines and
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