a further look at financial statements
FINANCIAL ACCOUNTING
... Internal Control and Management Certifications of Financial Statements A- 16 Financial Statements and Accompanying Notes A- 17 Auditor’s Report A- 32 Supplementary Financial Information A- 33 appendix ... ledger accounts Prepare financial statements: Income statement Retained earnings statement Balance sheet Prepare a trial balance Prepare an adjusted trial balance Journalize and post adjusting ... to Financial Statements A Further Look at Financial Statements 46 The Accounting Information System 100 Accrual Accounting Concepts 162 Merchandising Operations and the Multiple-Step Income Statement...
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Merchandising Operations and the Accounting Cycle pdf
... Maria Gym for the balance due What is the balance due? Accounts Receivable May 15 = $5,000 Less May 17 returns and allowances $1,600 Equals May 20 balance due of $3,400 Sales Discounts and Sales ... was damaged What are the journal entries? Sales Discounts and Sales Returns and Allowances Example May 17 Sales Returns and Allowance 1,500 Accounts Receivable 1,500 Received returned merchandise ... Assume that one of the items of merchandise is slightly damaged, and the store was given a $10 allowance What is the journal entry? May Accounts Payable 10 Inventory 10 Received a purchase allowance...
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Tài liệu Đề tài " On the K2 of degenerations of surfaces and the multiple point formula " pptx
... Similarly, an embedded degeneration will be called a planar Zappatic degeneration if its central fibre is a planar Zappatic surface Notice that we require the total space X to be smooth at E3 ... components are planes, then X is called a planar Zappatic surface THE K OF DEGENERATIONS OF SURFACES 337 We will mainly concentrate on the so called good Zappatic surfaces, i.e Zappatic surfaces having ... determine a simple relation among the numbers of Zappatic singularities, as the next lemma shows Lemma 3.16 Let G be the associated graph to a good, planar Zappatic surface X = v Xi Then, by Notation...
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báo cáo hóa học:" Research Article Some Krasnonsel’ski˘-Mann Algorithms and ı the Multiple-Set Split Feasibility Problem" doc
... of the American Mathematical Society, vol 4, pp 506–510, 1953 S Reich, “Weak convergence theorems for nonexpansive mappings in Banach spaces,” Journal of Mathematical Analysis and Applications, ... Browder, “Nonlinear operators and nonlinear equations of evolution in Banach spaces,” in Nonlinear Functional Analysis, pp 1–308, American Mathematical Society, Providence, RI, USA, 1976 12 Fixed ... of Zhao and Yang 10 in the framework of fairly general Banach space The multiple-set split feasibility problem MSSFP which finds application in intensity-modulated radiation therapy 14 has recently...
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Retained Earnings, Treasury Stock, and the Income Statement pptx
... are recorded by formal journal entries • Retained earnings appropriations are rare • There are many acceptable variations in format for presenting stockholders’ equity Variations in Reporting ... on Retained Earnings Restrictions on Retained Earnings • Restrictions are reported on the notes to the financial statements • Appropriations are restrictions on retained earnings that are recorded ... Objective Account for Treasury Stock Treasury Stock …are shares that a company has issued and later reacquired • Purchasing treasury stock decreases assets and stockholders’ equity Treasury Stock...
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The Income Statement and Statement of Cash Flows4Copyright © 2007 by The McGraw-Hill Companies, docx
... from one GAAP method to another GAAP method Change in Accounting Estimate Revision of an estimate because of new information or new experience Preparation of financial statements for an accounting ... prior years’ financial statements p Changes in depreciation, amortization, or depletion methods are accounted for the same way as a change in accounting estimate 4-36 Learning Objectives Explain ... p A discontinued operation is the sale or disposal of a component of an entity A component comprises operations and cash flows that can be clearly distinguished, operationally and for financial...
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Better Essays -Thesis Statements and the Drafting Process
... understand Long paragraphs are hard on the eye If you’ve written a page or more without a paragraph break, take a careful look at your ideas Can they be broken up logically into two or more paragraphs? ... minutes on each application essay They’re not bound by any rule that says they have to read each one from start to finish The best way to guarantee a full read and a better chance that your essay will ... ideas 71 – PARAGRAPHS AND TOPIC SENTENCES– Like essays, paragraphs generally have three parts: a beginning that introduces the topic of the paragraph and often expresses the main idea of that paragraph...
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Tài liệu The Role of BCG Vaccine in the Prevention and Control of Tuberculosis in the United States: A Joint Statement by the Advisory Council for the Elimination of Tuberculosis and the Advisory Committee on Immunization Practices docx
... from vaccination should be kept clean and bandaged Scabs form and heal usually within months after vaccination BCG vaccination generally results in a permanent scar at the puncture site Accelerated ... usually administered by the intradermal method, and reactions that can be expected after vaccination include moderate axillary or cervical lymphadenopathy and induration and subsequent pustule formation ... Pittsburgh, PA Canadian National Advisory Committee on Immunization David W Scheifele, M.D Vaccine Evaluation Center Vancouver, British Columbia, Canada American Academy of Pediatrics Georges...
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Tài liệu Child mental health and educational attainment: multiple observers and the measurement error problem ppt
... between early mental health and later outcomes Few data sources are available that give both screening and diagnostic-type information for large representative samples Whatever type of information ... SDQ measures, scaled to have unit standard deviation, as a crude proxy for latent mental disorder; full parameter estimates are given in appendix Table A5 The estimates suggest that a 1-standard ... predicted impact on the child’s mental disorder would be around a third as great as the impact attributable to the absence of maternal educational attainment, or to the death of a friend or serious...
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The Microeconomics of Income Distribution Dynamics in East Asia and Latin America doc
... three in East Asia and four in Latin America.4 The East Asian economies are Indonesia, Malaysia, and Taiwan (China) The Latin American ones are Argentina (Greater Buenos Aires), Brazil (urban), Colombia, ... econometrics at the Universidad Nacional de La Plata, Argentina, and researcher at CEDLAS Jairo Núñez Researcher at the Universidad de los Andes, Bogotá, Colombia Ricardo Paes de Barros Researcher at the ... population evolve, as average age rises and average family size falls Patterns of economic behavior are not constant either: female labor-force participation rates increase, as the ages at which...
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THE RAW FOOD DETOX DIET THE FIVE-STEP PLAN TO VIBRANT HEALTH AND MAXIMUM WEIGHT LOSS docx
... fat It’s actually really simple A good fat is a raw fat, whereas all other fats are damaging You no longer need to know the difference between a saturated fat, a monounsaturated fat, or a partially ... could be eating real food with truly satisfying textures and tastes like avocados, sweet potatoes, real full-fat cream and butter, dates, macadamia nuts, and much more while actually losing waste/weight ... like a highway; you want to avoid a traffic jam A Word about Beans Nature combines both starch and protein in beans and legumes, which means that while they are a natural plant food, they are not...
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Credit Unions and the Supply of Insurance to Low Income Households pdf
... income shock A central feature of the model is the incorporation of a guaranteed level of income that can be accepted as an alternative to a negative income shock The primary characteristic of ... this paper as an institution with a particular form of contract that is designed to allow it to operate among agents that are excluded from using banks due to the impact of informational asymmetries ... Ordinary least squares estimation of (16) reveals that autocorrelation is problem The mean Durbin-Watson statistic for the loan (membership) regression is 1.540 (1.643) with a standard deviation...
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Báo cáo khoa học: Proteoglycans in health and disease: the multiple roles of syndecan shedding ppt
... for example the ADAM ⁄ adamlysins, including ADAM-17 (TACE) [27], ADAM-10 [28] and ADAM-12 [29], and the ADAMs with thrombospondin motifs (ADAMTS) including the aggrecanases ADAMTS4 and ADAMTS5 ... Y, Kusano Y, Koyama Y, Nishiyama A, Nakanishi H, Miyazaki K, Ishimaru T, Miyaura S, Okayama M et al (2007) A novel function of syndecan-2, suppression of matrix metalloproteinase2 activation, ... implicates it as a master regulator of the aggressive tumor phenotype in myeloma J Biol Chem 283, 32628–32636 Purushothaman A, Uyama T, Kobayashi F, Yamada S, Sugahara K, Rapraeger AC & Sanderson...
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Anatomy of a Health Scare: Education, Income and the MMR Controversy in the UK doc
... 2001 census to map local area level information on deprivation and education and estimate that between these two years, areas with a greater share of the population with no qualifications experienced ... correlated and both are negatively associated with MMR uptake Specification (3) adds additional covariates These include indicators for whether the child attends private childcare (which may increase ... babies, and the average age among adults living in the area (as a proxy for the demand for health care).16 The first column of Table shows the mean across all areas and years and the standard deviation...
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The impact of fodder trees on milk production and income among smallholder dairy farmers in East Africa and the role of research ppt
... palmensis, Alnus acuminate, Acacia koa, Acacia Koaia, Acacia melanoxylon, Acacia mearnsii or Hagenia abyssinica The control was a diet of setaria grass only In all cases, total daily feed intake was ... squared term (a quadratic specification); (c) a combination of a binary variable and actual amount; and (d) a combination of a binary variable, the actual amount and a squared term Qualitatively, ... their attendance at field days and demonstrations was lower than that of men Further recall that farmer-to-farmer dissemination tended to disadvantage women Wanyoike (2004) also found that an additional...
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A reference guide to inflation-linked bonds the nuts and bolts of fixed income managemen pdf
... Yield INFLATION-LINKED BOND YIELDS Breakeven Inflation Actual Inflation Real Yield If actual inflation Ͻ breakeven inflation If actual inflation Ͼ breakeven inflation Conventional bonds may outperform ... Goldman Sachs (Asia) L.L.C This material has been communicated in the United Kingdom by Goldman Sachs Asset Management International which is authorized and regulated by the Financial Services Authority ... bonds to maturity For example, the US and France guarantee a “deflation floor” in which they will repay the initial par value at maturity, no matter what the inflation environment Below are some...
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Clinical Vignettes for the USMLE Step 1 PreTestTM Self-Assessment and Review Fourth Edition pot
... respiratory acidosis Decrease the respiratory rate to treat metabolic acidosis Decrease the respiratory rate to treat respiratory alkalosis Administer acid to treat metabolic alkalosis 14 Clinical ... hospitalized for treatment of myocardial infarction His father and a paternal uncle also had heart attacks at an early age His cholesterol is elevated, and lipoprotein electrophoresis demonstrates ... twitching that suggests seizures, and tachypnea (rapid breathing) The child has a normal heartbeat and breath sounds with no indication of cardiorespiratory disease Initial blood chemistry values include...
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Báo cáo khoa học: "Mechanical Translation and the Problem of Multiple Meaning" pdf
... meaning of a word A, and by a blank (null) translation Given a two-word sequence, A B, we consider (M) [A] and (M) [B] If neither of these are blank, we translate, assigning meaning (M) to each word ... sequences are linguistically possible It is assumed, of course, that the appropriate inflectional endings are supplied in each case (The list of sequences, with translations, is available on request.) ... undesirable particularly in view of the additional computer time required for translation Consequently, a method was developed which, it is felt, is widely applicable The assumption was made that...
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coupled vibrational modes in multiple filled skutterudites and the effects on lattice thermal conductivity reduction
... We further assume that the coupled mode also scatters phonons at frequency other than x0, with a spectral dependence of a Gaussian form and a bandwidth of xb The variables L, A, B, and xb are ... that the boundary scattering contributes the least at this temperature, and the other three terms have comparable magnitudes, indicating that the coupled vibrational mode has a considerable influence ... vibrational frequencies Using a lattice thermal conductivity model together with measured vibrational frequencies and scattering rates, it is shown that the coupled vibrational mode has a considerable...
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