Accounting for Managers TOPIC A: AN INTRODUCTION TO ACCOUNTING Investors – Individual and groups provide initial capital. Creditors – Company which loans money to another company (Suppliers/Bank). Managers – Oversee the day-to-day operations. What is accounting? * Process of Recognising‚ measuring‚ recording (also known as transactions)‚ disclosing and attesting to information. *Information – Decision Making (Value Creation)‚ Control (Monitoring). Process of Accounting: Transactions
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Entrance Examination Syllabus Reference Material Copyright 2006 The Society of Management Accountants of Canada All rights reserved. No part of this manual may be reproduced in any form without the permission of the copyright holder. Entrance Examination Syllabus Reference Material Introduction The purpose of this reference material is to assist you in reviewing your technical knowledge of selected topics listed in the CMA Entrance Examination Syllabus. The questions illustrate the range
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1. Develop and demonstrate a XHTML document that illustrates the use external style sheet‚ ordered list‚ table‚ borders‚ padding‚ color‚ and the tag. p‚table‚li‚ // mystyle.css { font-family: "lucida calligraphy"‚ arial‚ ’sans serif’; margin-left: 10pt; } p { word-spacing: 5px; } body { background-color:rgb(200‚255‚205); } p‚li‚td { font-size: 75%;} td { padding: 0.5cm; } th { text-align:center; font-size: 85%; } h1‚ h2‚ h3‚ hr {color:#483d8b;}
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Pr. 23-128—Statement of cash flows (indirect method). The net changes in the balance sheet accounts of Keating Corporation for the year 2011 are shown below. Account Debit Credit Cash $ 82‚000 Short-term investments $121‚000 Accounts receivable 83‚200 Allowance for doubtful accounts 13‚300 Inventory 74‚200 Prepaid expenses 17‚800 Investment in subsidiary (equity method) 20‚000 Plant and equipment 210‚000 Accumulated depreciation
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Geiger DATE: June 19‚ 2011 SUBJECT: Manual Accounting Modifications for Expanded Business M E M O R A N D U M This memo is to advise you of the best possible ways for you to modify your current manual accounting system to accommodate the expanded business activities for your retail store. Pursuant to our conversation‚ you generally obtain your goods on credit using purchase orders‚ and your sales are primarily cash. You currently keep your manual accounting system using a general journal and a
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Getting to Know Your Device Getting started with your device. NOTE: Do not use the device in an enclosed environment or where heat dissipation is poor. Prolonged work in such space may cause excessive heat and raise ambient temperature‚ which may lead to automatic shutdown of the device for your safety. In the case of such event‚ cool the device in a well-ventilated place before turning on for normal use. ZTE CORPORATION NO. 55‚ Hi-tech Road South‚ ShenZhen‚ P.R.China Postcode: 518057
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Fife Solutions Goals Goals are set to help define the direction an organisation expects to go over a period of time. These goals are the reason for the organisations existence and express the expectation and desire of an organisation. These are split into three differing types: Consumer - the output produced serves the desired market and the satisfaction of the consumer ‘Justyna’s belief that a happy customer is a priority’. This provides evidence of the company’s goal aimed towards a specific
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Table of Contents Case 1 Introduction Jill’s business is expanding while the up going GST prevent her from gaining more profits. The idea of replacing the labor with the help of new equipment will bring about an unprofitable break-even point. However Jill still insist on borrowing from bank to invest in the equipment regardless of the CVP analysis result‚ which raised some ethical issues. Analysis Question 1 Defining the stakeholders There are 5 major stakeholders arising
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Beekeeping a Sustainable Livelihood‚ prepared by Aliyu A. Bamalli Beekeeping‚ a Sustainable Livelihood Prepared by; Aliyu A. Bamalli Certified Proficient Bee Master CEO A & A. Bamalli Agric Products Limited Coordinator Northern Nigerian Development Initiative (NNDI) African Award Winner in “BEST” Honey Product Quality 2012 Paper Presented at a Seminar Organized by; A & A Bamalli Agric Products Limited In collaboration with; Kaduna State Local Government Service Commission
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Regulations and legislations Manual Handling Operations 1992 Manual handling means more than just simply lifting or carrying something. The term is used to describe activities including; lifting‚ lowering‚ pushing‚ pulling‚ carrying‚ moving‚ holding‚ or restraining an object‚ animal or person. It also covers activities that require the use of force or effort such as pulling a lever or operating power tools. The employer’s duty is to avoid Manual Handling as far as reasonably practicable if there
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