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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TRAINING IN THE WORKPLACE Training Cycle Training Cycle Investigate Training needs • Having looked at Invista we are able to identify the different areas of training that are required with an organisation: • Organisational level • Job/Operational level • Individual level • We can identify the different documents that these needs can be found eg. Appraisal documents‚ Management Plans‚ Job Promotion etc Design Training • Set objectives • Decide the type of training • Decide the training delivery
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www.plymouth.ac.uk/learn learn@plymouth.ac.uk 01752 587676 6. Writing Essays Use this guide if you’d like ideas‚ strategies and information about: 1. What is an essay? 2. Why write an essay? 3. How to research‚ plan and write an essay (a 10 step process) 3.1 Interpret the question and identify the key topics 3.2 Organise your time 3.3 Read (do your research‚ make notes) 3.4 Think (and establish your position) 3.5 Plan (structure) 3.6 Start writing 3.7 Referencing (quoting‚ paraphrasing‚ summarising
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* Helps sustain the environment for future generations; * Helps create new well-paying jobs in the recycling and manufacturing industries in the United States. Steps to Recycling Materials Recycling includes the three steps below‚ which create a continuous loop‚ represented by the familiar recycling symbol. * Step 1: Collection and Processing There are several methods for collecting recyclables‚ including curbside collection‚ drop-off centers‚ and deposit or refund programs. After
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Name: Anthropology 100 Study Guide 2 Complete the study guide before the exam 2 review. The review session will be spent covering questions you have regarding this study guide (please come prepared with questions!). Hand in study guides with the exam to receive UP TO 5 extra credit points. Human Variation (Chapter 7): Classical Racial Traits: 1. ______________________________________________________________ 2. ______________________________________________________________
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← Abstract Faced with various issues of international accounting in cultural‚ economic‚ ethical and social level‚ after comparing US with China about the GAAP‚ analyzing the differences and difficulties in global accounting standard‚ it’s necessary to separate different accounting standards because of the diversification in different countries‚ it shows that accountancy professions play an important role in capital market‚ which can provide useful‚ relevant and reliable information to interested
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The basic accounting concepts have defined the conception of the preparation of financial statements and the process of preparation in the UK is well regulated. But financial accounting requires a fair amount of flexibility in some certain areas‚ so the need of judgements and estimations for accounts preparers is demand. Meanwhile it leaves a significant approach in accounting treatments. For example‚ when organizations decide which of several inventory valuation methods to utilize; managers make
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Some republican nominees. Rick Santorum and Mittens Romney. There were others but these guys stood out. We didn’t have a lot of choices it seemed. The Primaries are the first step of the election process. In this step there are multiple candidates competing to be their parties’ nominee. During this step people can cast a vote towards who they wish to become their parties’ nominee. These elections can be either opened or closed. In the closed election only people from the specified party
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the established deadline. My feedback to students is focused on interaction with what they have written as opposed to correcting syntax or orthography. Since this is a dialogue journal‚ I respect the confidential nature of what students choose to write. Be prepared for students to share anecdotes that may be sensitive in content. This is a great way to get to know your students on a more personal level. I do not place a value judgment on their ideas or how compelling their argument may be. I am concerned
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BUSINESS CYCLES Trend and cycle of the business cycle Phases of the cycle Pro‐cyclical‚ counter‐cyclical‚ and a‐cyclical variables Lead‚ lagged‚ and contemporary variables Stylized facts and cyclical behavior of key macroeconomic variables 2 BUSINESS CYCLES Over time GDP grows but not in a linear way GDP 2006 constant prices (in logs) 6.5 6.3 6.1 5.9 5.7 5.5 5.3 5.1 4.9 4.7 4.5 3 BUSINESS CYCLES Time Series Components 1. 2. 3. 4. Trend (long‐run) Cycle (short‐run)
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