...PRINCIPLES OF ACCOUNTING Higher 2 (2016) (Syllabus 9755) CONTENTS Page INTRODUCTION 2 AIMS 2 ASSESSMENT OBJECTIVES 2 SPECIFICATION GRID 2 SCHEME OF ASSESSMENT 3 SYLLABUS OUTLINE 3 SYLLABUS CONTENT 5 SUMMARY OF COMMONLY USED RATIOS 15 RESOURCES 16 Singapore Examinations and Assessment Board MOE & UCLES 2014 1 9755 H2 PRINCIPLES OF ACCOUNTING (2016) INTRODUCTION Principles of Accounting aims to provide candidates with a foundation course in accounting at a breadth and depth appropriate to the A Level. It is designed to provide candidates with a sound understanding of financial and managerial accounting procedures and an appreciation of its role in society. The teaching approach emphasises the broad educational aspects of the subject rather than one which is vocational or professional in nature. There is no requirement to learn the published accounting standards. Prior knowledge is not necessary for students offering this syllabus. It is not the intent of this syllabus to be a pre-requisite for any business-related courses. AIMS 1. Develop an understanding of the concepts, principles and practices of accounting and the ability to apply them in a variety of business and personal situations; 2. Develop an understanding of the role of accounting as an information system for monitoring, problemsolving and decision-making in changing economic, social and technological environments; 3. Develop a critical approach to analysing and evaluating accounting policies...
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...Circular No 197/2015 Dated 9 Sept 2015 To Members of the Malaysian Bar Sijil Annual 2016 Pursuant to part III of the Legal Profession Act 1976 (“LPA”), Sijil Annual and Practising Certificate shall be renewed annually by every advocate and solicitor. Members can obtain the Form of Application for Sijil Annual 2016 and the Application Form for Practising Certificate 2016 (hereinafter collectively referred to as the “Application Forms”) by the following means: (1) Download the attachments that come with this circular; or (2) Download a copy of the Application Forms from the Malaysian Bar website (please refer to the “Membership” section under the Resources>Frequently Used Forms tab); or (3) Collect a copy from their respective State Bar Committees (Members in Kuala Lumpur and Selangor may also collect their Application Forms from the Bar Council Secretariat). A General (1) To enable the Bar Council Secretariat to process your Application Forms, Members are advised to do the following before submitting the Application Forms: (a) Ensure the following payments have been made: (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) 2015 Bar Council Annual Subscription: RM450; 2015 Bar Council Building Fund: RM250; 2015 Bar Council Legal Aid Fund: RM100; 2015 Bar Council Sports Fund: RM20; 2015 Bar Council LawCare Fund: RM100; 2016 Bar Council Compensation Fund: RM100; 2016 Bar Council Discipline Fund: RM60; and Penalty pursuant to section...
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...manufacturing success would not have happened. In 1972, the steel production level has reached an all-time peak of 28 Mt (million tonnes) per year and offered more than twice as many jobs as it does now. Referencing back to Michael Porter’s Book, ‘The Competitive Advantage of Nations ‘, in year 1945, there were 50 mills of steel all throughout UK and it has been reduced to 7 in 1970. Following this, the decision to privatise the British Steel Industry was taken by Margaret Thatcher in 1988, however, since 1990, the real value of the industry has fallen by 24% and it does not seem to be getting better. Following the Financial Crisis of 2008, the production of British Steel decreased to less than 10mt/year and suffered a gradual decline until 2015 where it has increased slightly to 12mt, creating a ‘national steel crisis’. (Office of National Statistics) The British Steel Industry is in...
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...FACULTY OF BUSINESS AND HUMANITIES ONLINE CLASS REGISTRATION [OCR] – SEMESTER 1, 2016 (As at November 2016) Registration for a tutorial class via OCR is considered as confirmed registration. However, if a student fails to attend the first tutorial, the Unit Leader/Lecturer has the discretion to allocate that seat to another student. The student will then have to see the Unit Leader/Lecturer concerned to register for another tutorial. A. Online class registration is only available to students who have fulfilled the following : (i) (ii) (iii) (iv) Have completed the re-enrolment process. Have not made changes to their enrolment. Have made FULL payment before or on 19 February 2016. Have been approved full (100%) scholarship or loan recognized by the University. Students who have met the above criteria will be able to do their online registration starting 9.30am on 22 February 2016 until 26 February 2016. The software works on IE7 or Firefox only. The last date to do the OCR is on Friday, 26 February by 2.00pm. MANUAL CLASS REGISTRATION only opens on 25 February from 9.00am to 5.00pm at GP3-106. Registration will be based on a first come first serve basis. B. Students WILL NOT be able to do their tutorial class registrations via the OCR if: (i) There are time clashes in the timetable. (ii) There are any add or drop unit enrolment done; the amendments will not be captured in the OCR. (iii) There are unit problems, e.g. changes in course structure or major. Please consult the...
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...9 -7 1 6 -4 0 1 JUNE 25, 2015 DAVID B. YOFFIE ERIC BALDWIN Apple’s Future: Apple Watch, Apple TV, and/or Apple Car? Since the release of the iPod in 2001, Apple had been probably the most successful technology company in the world. It revolutionized three businesses in the next 10 years: music, smartphones, and tablets. When Steve Jobs died in 2011, it was up to his successor, Tim Cook, to revolutionize the next set of industries. In 2015, Cook appeared to have three potential targets: watches (wearables), television, and cars. All three were bets on highly uncertain futures. Watches were off to a promising start in their first quarter of shipments, but it was far too early to declare victory. Television seemed ripe for disruption, but many firms had tried and failed to change the TV landscape. And cars, of course, represented the biggest opportunity as well as the biggest leap for Apple. Financially, Tim Cook and his team were unconstrained: Apple was the most profitable company on the planet in the fourth quarter of 2014, generating $18 billion in net income (Exhibit 1). However, Steve Jobs had famously said that Apple’s success came “from saying no to 1,000 things to make sure we don’t get on the wrong track or try to do too much. We’re always thinking about new markets we could enter, but it’s only by saying no that you can concentrate on the things that are really important.”1 The big questions for Tim Cook and his team included: Were watches, TVs,...
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...MACY’S, INC. 2015 ANNUAL REPORT Macy's, Inc. 2015 Annual Report | Macy’s, Inc. is one of the nation’s premier omnichannel retailers, with fiscal 2015 sales of $27.1 billion. As of March 31, 2016, the company operates about 870 stores in 45 states, the District of Columbia, Guam and Puerto Rico under the names of Macy’s, Macy’s Backstage, Bloomingdale’s, Bloomingdale’s Outlet and Bluemercury, as well as the macys.com, bloomingdales.com and bluemercury.com websites. Bloomingdale’s in Dubai is operated by Al Tayer Group LLC under a license agreement. Macy’s, established in 1858, is an iconic retailing brand with about 730 stores operating coast-to-coast, online at macys.com and a Macy’s shopping app for mobile devices. Macy’s offers powerful assortments and the best brands, tailored to each and every customer with obvious value, engaging service and unforgettable moments. In 2015, the company opened six pilot Macy’s Backstage off-price stores in the New York City area. CELEBRATING THE MAGIC OF MACY’S Clearly, Macy’s is distinctly different from other major retailers. We sell the most-wanted brands such as Calvin Klein, Charter Club, Estée Lauder, I.N.C, Michael Kors, Ralph Lauren, Sean John, Style&Co.,Thalía Sodi and Tommy Hilfiger. Macy’s embraces customers and strives to provide an experience that transcends ordinary shopping. Our DNA includes special events that are magical – the Macy’s Thanksgiving Day Parade, Fourth of July Fireworks, flower shows...
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...1.0 Recruitment & Retention Plan Recruitment refers to the process of attracting, screening and selecting qualified people for a position within an organization (Sheryl & Amy, 2012). According to the case study, the major issue is the difficulty in attracting new employees. To be more specific, Hospital ABC found that there are still vacancies in critical areas that have yet to be filled up. Even with extended block, the Hospital will have difficulty attracting good employees as there are many other private hospitals competing for the same pool of talent. These hospitals are not afraid to pay above average market rates to secure these employees. Organizations within the healthcare industry are competing for qualified applicants to safeguard future growth. As such, there is a need for organizations to analyze the existing market competition for talent and create the corresponding responses in terms of competitive reward packages. The recruitment policies of the competitors also affect the recruitment function of the organizations. To face the competition, many organizations have to change their recruitment policies according to the policies being followed by the other competitors. The recruitment policy of an organization states the objectives of recruitment and provides a structure for implementation of recruitment program. Of primary importance is to ensure the organization’s recruitment plan is reaching out to the right talent pool in filling open roles. At the same time...
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...UNIVERSITI TUNKU ABDUL RAHMAN FACULTY OF BUSINESS AND FINANCE FACULTY OF ACCOUNTANCY AND MANAGEMENT ACADEMIC YEAR 2016/2017 MAY 2016 TRIMESTER BACHELOR OF COMMERCE (HONS) ACCOUNTING – UBAT2023 BACHELOR OF ACCOUNTING (HONS) - UKAT2023 TAXATION I GROUP ASSIGNMENT Teaching Methodology This teaching method uses a self-directed learning approach, where students are expected to take initiatives towards active self-learning. Therefore students are expected to research learning resources on their own, without the assistance of the lecturer/tutor and learn the required knowledge through self-study and group discussion. Objective of Assignment The objective of this assignment is to assess the student’s ability in the following areas – * Read, understand and analyse business information; * Extract relevant information for analysis and re-present these for specified taxation purposes; * Perform taxation research and apply the appropriate legal provisions to various situations. * Write and present a coherent report incorporating relevant explanations to support decisions and conclusions. Formation of groups Each assignment group shall have a maximum of 5 members. Submission Instructions: The completed assignment shall be submitted to your tutor by the due date stated below. A completed submission should include documents in the following order: * Cover page stating the tutorial group no. and the names & student ID of group members. * The written report ...
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... economic and technological are the most relevant macro environmental factors that Giant should consider. Political factor The export tariff is an important issue in trading as Australia was Malaysia’s 10th largest export destination, accounting for 3.6 percent of Malaysia’s exports (Department of the Prime Minister and Cabinet 2012). The Malaysia-Australia Free Trade Agreement (MAFTA), was signed in May 2012 and came into force on 1 January 2013, provided a high level of market access liberalization for goods into the Australian market (Department of the Prime Minister and Cabinet 2012). The implement of MAFTA is likely to lower the cost of Malaysian products, enhance the relationship between trading partners and create investment opportunities and jobs in Australia market. Furthermore, according to the report of the Economist Intelligence Unit, Australia achieved one of the highest rankings in the world regarding political stability and strong government support for foreign investment (HABC 2016). The report of Australia government also demonstrates that Australia and Malaysia share a long-standing and substantial partnership for a long time, evidenced by responses to the disappearance of MH370 and the shooting down of MH17 (Lumpur 2015). The Australia government...
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...(於 2015 年 12 月更新) (Updated in December 2015) 2016 年 香 港 中 學 文 憑 考 試 HONG KONG DIPLOMA OF SECONDARY EDUCATION EXAMINATION 2016 考試時間表 TIMETABLE 日期 Date 四月一日（星期五） Friday, 1st April 四月二日（星期六） Saturday, 2nd April 四月五日（星期二） Tuesday, 5th April 四月六日（星期三） Wednesday, 6th April 四月八日（星期五） Friday, 8th April 四月九日（星期六） Saturday, 9th April 四月十一日（星期一） Monday, 11th April 四月十二日（星期二） Tuesday, 12th April 四月十四日（星期四） Thursday, 14th April 四月十五日（星期五） Friday, 15th April 四月十六日（星期六） Saturday, 16th April 四月十八日（星期一） Monday, 18th April 四月十九日（星期二） Tuesday, 19th April 四月二十日(星期三) Wednesday, 20th April 四月二十一日（星期四） Thursday, 21st April 四月二十二日（星期五） Friday, 22nd April 四月二十三日（星期六） Saturday, 23rd April 四月二十五日（星期一） Monday, 25th April 四月二十六日（星期二） Tuesday, 26th April 四月二十七日（星期三） Wednesday, 27th April 四月二十八日（星期四） Thursday, 28th April 四月二十九日（星期五） Friday, 29th April 四月三十日（星期六） Saturday, 30th April 五月三日（星期二） Tuesday, 3rd May 五月四日（星期三） Wednesday, 4th May 五月七日（星期六） Saturday, 7th May 時間 Time 8:30 - 12:30 科目／試卷 Subject / Paper Visual Arts 1,2 視覺藝術 （一）及（二） 8:30 - 11:30 13:30 - 15:30 8:30 - 10:30 11:15 - 13:15 8:30 - 9:45 10:30 - 12:00 # 9:15 - 11:40* Literature in English 1 Literature in English 2 Design and Applied Technology 1 Design and Applied Technology 2 Chinese Language 1 Chinese Language 2 Chinese Language 3 (Listening and Integrated Skills) 英語文學 （一） 英語文學 （二） 設計與應用科技 （一） 設計與應用科技 （二） 中國語文 （一） 中國語文 （二） 中國語文 （三）（聆聽及綜合能力考核） ...
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...Higher National Diploma in Business Part time UNIT 10: Financial Accounting and Reporting Unit Learning Outcomes 1 2 3 4 Understand the regulatory framework for financial reporting Be able to prepare financial statements from complete or incomplete records Be able to present financial information in accepted formats for publication Be able to interpret financial statements. BUSINESS SCENARIO You are a newly appointed consultant in XYZ Financial Consultant Company. You provide financial consultancy to multiple different companies. One of your clients is a very successful retail company that has a partnership company structure. The board is contemplating an adaption of IFRS and more formal reporting as they are expanding the business. The company is in retail business in the UK and has shops that sell food, clothing and house hold items. TASK 1: LO1 Individual Report – submission due: 30th January 2016 The senior management of the company have requested you to provide a report on the following 1.1 describe the different users of financial statements and their needs 1.2 Explain the legal and regulatory influences on financial statements 1.3 Assess the implications for users. What are the advantages for this global harmonisation? 1.4 Explain how different laws/regulations are dealt with by accounting and reporting standards. Please provide examples. M2 to Achieve a Merit Grade, you should be able to: M2 -- The discussion should indicate that...
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...Operational case study exam – February 2016 Pre-seen materials – Students’ copy February 2016 Operational case study examination Pre-seen materials First Class Bakery Contents 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. Introduction Products Production Customers Distribution/suppliers/recycling Employees Financial statements Information and costing systems The industry News articles ©CIMA 2015. No reproduction without prior consent Page 2 3 7 10 12 13 15 19 20 21 Page 1 Operational case study exam – February 2016 Pre-seen materials – Students’ copy Introduction First Class Bakery manufactures cakes and desserts which are packaged and sold directly to food retailers. All production is carried out on a single site in the west of Beeland, a country that has B$ as its currency. Most of the cakes manufactured are for large food retailers who sell the cakes as their own brand. First Class Bakery packages the cakes using the brand required by each retailer. Some cakes and desserts are sold to small independent food retailers under First Class Bakery’s own brand. All sales are made in Beeland, in B$. First Class Bakery was established over 30 years ago by three brothers: John, James, and Frank Mitchell. The three brothers owned and ran the business until recently when 80% of its equity shares were sold to Universal Foods, a large group quoted on Beeland’s stock market. The two older brothers John and James retired from the business...
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...engaged by the Commonwealth Bank Group (Bank) as an Independent Expert to oversee the Bank’s Open Advice Review program (Program). Promontory is responsible for monitoring, reviewing and reporting on the Program and its progress. This Report provides an update on the Program for the period between 1 September 2015 and 31 December 2015. A legal representative of the Bank reviewed a draft of this Report to identify any information subject to a claim for legal professional privilege. There were no such instances identified. Promontory also provided a draft of the Report to the Bank for the purposes of identifying any errors. Promontory retained final judgement on all views and information in this Report. Promontory’s role in the Program is limited and may not incorporate all matters that might be pertinent or necessary to a third party’s evaluation of the Program or any information contained in this Report. No third party beneficiary rights are granted or intended. Promontory is neither a law firm nor an accounting firm. No part of the services performed constitutes legal advice, the rendering of legal services, accounting advice, or the rendering of accounting or audit services. Commonwealth Bank Open Advice Review program Fourth Report 2 February 2016 Contents 1. BACKGROUND ......................................................................................................................... 2 2. SUMMARY OF FINDINGS...
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...exciting.AccomplishmentsI accomplished responsibility, trust and loyalty! It was a fun and awesome job!Skills UsedThe skills I used was friendly, organization, and cleanliness. Sales Capt. Cook Video Kailua-Kona, HI 2006 to 2006 ResponsibilitiesI pretty much ran the whole store. I opened the store and closed it. I Did inventory, cleaned, checked in and out movies, unpackaged and organized and did the banking. I made calls and kept tract of late payments. Accomplishments:I accomplished responsibility and professionalism. I accomplish how to handle the accounting and learned what it takes to run a business. Skills Used:I had to use professional, friendly, knowledge about movies and answer to customers! I really enjoyed workings there and met many new friends. Education Currently a online student at Ashford University in Sociology and criminal juvenile justice Ashford University - Illinois 2011 to 2015. Graduation is December...
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...The Volkswagen Emission Scandal Introduction The mistrust between the Volkswagen Company and their customers developed after the scandal associated with the incorrect emission of data and cheating of the system unfolded. The scandal occurred on the eighteenth of September 2015 when it was found that the company had made a car with a turbo that released emission directly into the real word atmosphere. The allegations were genuine and were proved by the Environment Protection Agency in the United States (EPA) (Hotten, 2016).The chief executive of the company said that the blame has been widely attributed to various software engineers in the company who had ultimately done it for unknown reasons. Speaking during a committee the chief apologized and promised that strict investigation will be undertaken and those found liable brought to book. He said that the company is always and will always be committed to making the world a better place through the manufacture of quality automobiles for the consumers although some of her workers were up to violate their mission. The chief further clarified that the car in question will need more software update so as to meet the US pollution rules (Hotten, 2016). Implication on Workers ...
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