What is chart of accounts? Chart of accounts (COA) is a list of the accounts used by an organization. The list can be numerical‚ alphabetic‚ or alpha-numeric. The structure and headings of accounts should assist in consistent posting of transactions. Each nominal ledger account is unique to allow its ledger to be located. The list is typically arranged in the order of the customary appearance of accounts in the financial statements‚ profit and loss accounts followed by balance sheet accounts. It
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ACCT 3512 Chart of Accounts Accounts & 4 Characteristics by 6 Acct Types: FS‚ Real vs. Nominal & Normal Acct Bal (NAB) mjm cpa 9/13 (Contra Accts) [Historical Cost Exceptions] (ACCT 3512 emphasized accts in italics) by Marco J. Malandra‚ CPA 1. ASSETS: BS‚ Real‚ Dr NAB‚ (Cr if contra) 3. SHs’ EQUITY: BS‚ Real‚ Cr NAB (Dr if contra) Current [generally]: IC accts: Preferred Stock [at Par Value] Cash (Money Orders‚Checks‚Checking‚ Savings‚ Petty) Additional-paid-in-capital
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Accounts ACCTID 11110100000000 11110300000000 11110900000000 11111100100000 11111100105000 11111100110000 11111100115000 11111100120000 11111100125000 11111100130000 11111100140000 11111100145000 11111100150000 11111100175000 11111100180000 11111200105000 11111200110000 11111200115000 11111900110000 11111900120000 11111900130000 11111900140000 11111900150000 11111900160000 11111900170000 11112150100121 11112150100122 11112150210121 11112150320121 11112150410121 11112150410123
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The SQL CREATE TABLE Statement The CREATE TABLE statement is used to create a table in a database. Tables are organized into rows and columns; and each table must have a name. SQL CREATE TABLE Syntax CREATE TABLE table_name ( column_name1 data_type(size)‚ column_name2 data_type(size)‚ column_name3 data_type(size)‚ .... ); The column_name parameters specify the names of the columns of the table. The data_type parameter specifies what type of data the column can hold (e.g. varchar‚ integer‚ decimal
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Meeting with friends & hanging out with them‚ shopping‚ having some foods. Time might cross 07:00 PM. | Getting back home | 07:10 PM | 07:45 PM | Meeting local buddies & having some chats with them until its 08:00 PM. | “Organization Chart” Items | Time taken per Day | Time taken per Week | Time taken per Year | Wake up | 30 minutes | 150 minutes | 7200 minutes | Getting clean & fresh | 30 minutes | 150 minutes | 7200 minutes | Having breakfast | 20 minutes | 100 minutes
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Patient and Patient Account tables. Please bear in mind that you will be additionally tested for deciding on sensible data types and field sizes. (Assuming that all other tables are already created). 2. (a) Create a sequence for Patient’s ID which should start from 1000‚ should increase in steps of 1‚ and should not exceed the value 99999. (b) Insert a sensible record in Patient’s table by using the sequence created in (a) within an anonymous block. 3. Using PL/SQL structure‚ list
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|Less Operating expenses | | |=Net Income | • New Accounts on the Income Statement o SALES – revenues collected from the sale of merchandise o COST OF MERCHANDISE SOLD – the purchase price plus incidentals of merchandise available for resale o GROSS PROFIT – Sales
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1 Review of Chart of Accounts – Philippines Questions and Suggested Answers 1. In China GAAP‚ the bonds or stocks purchased are categorized as "Held-for-trading" or "Available for sale" or "Long term investment"‚ based on the purpose of purchase. Does Philippine GAAP have similar categorization? Philippine client want to separate the marketable securities to current or non-current‚ it means short or long term‚ right? Answer: The Philippine Financial Reporting Standards (PFRS) [based from International
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The purpose of this paper is to provide a comprehensive review of the SQL Server 2005 Express Edition for Beginners tutorial. The SQL Server 2005 Express database tutorial helps users understand what a database is‚ it explains how to create tables within a database and how users can covert flat databases into relational databases. This tutorial was basically designed to give users the basic knowledge of creating data bases. Databases are nothing more than a collection of files that work together
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Language (SQL) What is SQL? SQL is Structured Query Language‚ which is a computer language for storing‚ manipulating and retrieving data stored in relational database. SQL is the standard language for Relation Database System. All relational database management systems like MySQL‚ MS Access‚ Oracle‚ Sybase‚ Informix‚ postgres and SQL Server use SQL as standard database language. Also‚ they are using different dialects‚ such as: • MS SQL Server using T-SQL‚ • Oracle using PL/SQL‚ • MS Access
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