Technology Changes Role of Database Administrator The database administrator (DBA) is responsible for managing and coordinating all database activities. The DBA’s job description includes database design‚ user coordination‚ backup‚ recovery‚ overall performance‚ and database security. The database administrator plays a crucial role in managing data for the employer. In the past the DBA job has required sharp technical skills along with management ability. (Shelly‚ Cashman‚ Waggoner 1992)
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Chapter 4 : Account Titles and Preparation of Financial Statements | Article 14 : The balance sheet items shallbe categorized as follows: 1. Assets. (1) Current assets. (2) Funds and long-term investments. (3) Property‚ plant and equipment. (4) Depletable assets. (5) Intangible assets.
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development. To develop the current materials ordering system‚ a database plan is necessary for the use in Business-to-Business websites that will allow Riordan to order materials via the web from its vendors. This database plan will assist Riordan with ordering materials online from its vendors‚ increase its annual revenue and stay competitive. Database Plan Description The database plan is the first step in creating a database for the tracking of purchasing‚ materials and inventory data while
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Chapter 5 Accounting for Merchandising Operations Chapter Summary Merchandising Operations • A merchandising company is an enterprise that buys and sells goods to earn a profit. • Measuring net income for a merchandising company is the same as for a service company through matching of expenses with revenues. • In a merchandising company‚ the primary source of revenue is the sale of merchandise‚ which is called sales revenue or sales. • Expenses for merchandising
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organisational plan and all the related measures that an entity adopts to: * safeguard assets * encourage adherence to company policies * promote operational efficiency * ensure accurate and reliable accounting records. It is either an administrative control or an accounting control Characteristics of an effective internal control system include: * Competent‚ reliable‚ and ethical personnel * Assignment of responsibilities * Proper authorisation * Separation of duties
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What is a theory? In this book we consider various theories of financial accounting. Perhaps‚ there¬fore‚ we should start by considering what we mean by a ’theory’. There are various perspectives of what constitutes a theory. The Oxford English Dictionary provides various definitions‚ including: A scheme or system of ideas or statements held as an explanation or account (description) of a group of facts or phenomena. Explanation or Account (description) of a group
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Food trucks Research Report During the past few years‚ the Street Vendors industry surged ahead because of new consumer demand for unique and gourmet food trucks. According to IBISWorld industry analyst Nima Samadi‚ “this trend gained momentum as the fast food and food-service industries slowed down significantly due to changing consumer tastes and a struggling economy.” Over the five years to 2012‚ IBISWorld expects that industry revenue will grow at an average annual rate of 8.4% to $1.5 billion
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CHAPTER 1 FINANCIAL ACCOUNTING AND ACCOUNTING STANDARDS Multiple Choice—Conceptual Answer No. Description d 1. Users of financial reports. d 2. Identify the major financial statements. a 3. Financial reporting entity. d 4. Efficient use of resources. d 5. Capital allocation process. c 6. Financial statement information. c 7. Objectives of financial reporting. b 8. Common set of standards and procedures. c 9. Role of SEC. c 10. Powers of the SEC. d 11. SEC enforcement
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Financial Accounting Part I Textbook for Class XI © no N C tt E o R be T re pu bl is he Accountancy d ISBN 81-7450-507-5 First Edition February 2006 Phalguna 1927 Reprinted October 2006 Kartika 1928 October 2007 Kartika 1929 January 2009 Magh 1930 January 2010 Magha 1931 January 2011 Magha 1932 PD 90T RPS © National Council of Educational Research and Training‚ 2006 ALL RIGHTS RESERVED No part of this publication may be reproduced‚ stored in a retrieval system or transmitted‚
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Database Management Systems Memo Name: School: DBM-380 Database Concepts Instructor: Date: Database Management Systems Memo CST is a small company doing business for over 30 years. CST provides rehab services with several locations in the Los Angeles Metro area. Due to the nature and size of the business‚ there currently is no need for a huge network infrastructure. CST has a ten user network with two non-networked computers at each of its sites. The financial software is a product
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