1. Shell and Tube Heat Exchanger – Working Principle The shell and tube heat exchanger comprises of two major things as its name state "Shell and Tube". The shell is a major vassel with quantities of tube inside it (Jalmood‚ n.d). Shell and tube heat exchangers are helpful for pressurized application. Heat is exchanged between the liquid in the tubes and the liquid inside the shell. Configuration of the tube pack is such that‚ all the section sides of the tube could be joined with a typical header
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disclosures. Accounting policies differ from accounting principles in that the principles are the rules and the policies are a company’s way of adhering to the rules. Revenue Recognition: Revenue recognition determines the accounting period‚ in which revenues and expenses are recognized. General Mills recognize sales revenue when the shipment is accepted by their customer. Sales include shipping and handling charges billed to the customer. We generally do not allow a right of return. However
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profile because of low volume of sales and no advertisement expenses. This shows Proprietary Business. Company B is a large and have a high profile because sales value is high and it incurs heavy cost of advertisement expenses. Answer 2: This is possible because the sales of Company B are 3.4 times higher than the sales of Company A‚ so even the large expenditure doesn’t affect the Net Income. Answer 3: A: = $211686/$415072*100 = 50.99% or Say 51% B: If Cost of Goods Sold of Company B is 58%
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Wei-Hsiang Wang What do you think art is? In my opinion‚ the major purpose of art is to influence someone. Some of the most common types of art in public are paintings‚ photos‚ and sculptures. When I go to the library‚ I would see photos of intellectual people‚ such as Gandhi‚ and Albert Einstein. These photos on the wall can greatly influence my mood and efficiency on studying. When I go to a hospital‚ I would see paintings and pictures that show life. Most of these paintings would have the
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sincerity‚ respect and loyalty towards one another. In Shakespeare’s As You Like It‚ love is a major occurring theme. There are different forms of love between the characters‚ some variations of love more passionate as opposed to others. Love is something that can be genuine‚ that can be mistaken for infatuation‚ and something that can be unrequited. True‚ genuine love occurs between Rosalind and Orlando in Shakespeare’s As You Like It. When Rosalind first encounters Orlando at his wrestling match
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"What do you want to be when you grow up?" It is such a typical question‚ yet it compels children to venture into their innocent minds and let them imagine the world full of possibilities and encouragements. Their responses vary‚ ranging from superheroes to the President of the United States. But how would the little ones react when they were told‚ "You are not talented or smart enough. Try again." Their dreams would be shattered into millions of pieces and their hopes would be lost forever. Plummeting
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Agricultural Engineering‚ Vol. 40(2): 13-20: April-June‚ 2003 Electronic Seed Tube Blockage Detector for Tractor Drawn Seed Drill AK Rail‚ K Sivadasan 2 and SN Murty3 ABSTRACT Tractor driven seed drills are extensively used for sowing seeds. Choking of lower end of tubes in seed drills is a comJIlon problem while sowing. To detect the choking of tubes/ channels instantaneously‚ a multichannel electronic seed tube blockage detector for tractor drawn seeddrills (ESTBDTDS) has been designed and
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REVENUE RECOGNITION MCDONALD ’S CORPORATION INTRODUCTION McDonald’s and Burger King have been in competition for over 50 years. Similar companies can choose different revenue recognition methods that can cause them to appear different. This report’s purpose is to explain McDonald’s revenue recognition policies and methods in comparison to Burger King’s. DISCUSSION FOR ACCOUNTING POLICIES AND METHODS McDonald’s and Burger King’s revenues mainly consist of two things‚ sales and franchise fees
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What does Nutrition mean to you? Good nutrition takes on major roles in the life of healthy individuals. This is common knowledge among most individuals. However‚ two-thirds of American adults are still overweight or obese mostly due to bad eating habits and lack of exercise. On the other hand‚ there is an accepted self image that is portrayed by the media and our society which may also lead to deadly problems. Ten to fifteen percent of Americans suffer from eating disorders such as anorexia
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Revenue Recognition 1a Identify and explain when the company recognizes revenue The Consolidated Statement of Earnings on page 39 of the 2011 10K describes the 2 sources of revenue: retail sales and credit cards. Page 33 of the notes state that they recognize revenue from sales at their retail stores at the point of sale‚ net of an allowance for estimated sales returns. Page 43 describes revenue from sales to customers shipped directly from stores and online and catalog sales includes shipping
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