...FINANCIAL ACCOUNTING NOTES SUMMARY DEFINITIONS * Accounting - is the language of business and it is used to communicate financial information. * Accounting- is the process of communicating financial information about a business entity to users such as shareholders and managers. * Principles of accounting- those rules and concepts that are generally accepted as standards for the field of accounting by bodies such as GAAP and IASB. Fundamental Concepts of Accounting Basic Accounting Principle | Description | Business Entity | This principle treats the company as a separate entity from its owners. Personal accounts of owners/partners should be kept separate from profits and expenses of the company. So, the accounting reports are prepared from the viewpoint of business purposes and not from the owner's outlook. | Cost | This principle states that the company has to consider the original cost of fixed assets like building and machinery, rather than market value. But today, most of the companies report only the market value. | Sincerity | According to this principle, the auditors should prepare the financial reports in order to project the real financial position of the company rather than fabricating facts. | Monetary Unit | This principle assumes that transactions should be recorded in a single currency and exchange rate. This will help the company compare its accounts to the previous years, in spite of a change in the rate of inflation...
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...Kinh tế Việt Nam có độ mở cao với tổng giá trị xuất nhập khẩu lên đến 150% GDP. Tỷ giá hối đoái dĩ nhiên trở thành biến số vĩ mô quan trọng. Chính vì vậy trong khoảng vài năm gần đây, chủ đề phá giá VND hay không luôn được các nhà kinh tế và hoạch định chính sách bàn thảo. Ảnh minh họa. Nguồn: internet Nếu phân tích quan hệ giữa tỷ giá hối đoái thực và các yếu tố cơ bản của nền kinh tế như tỷ lệ mậu dịch, tài sản nước ngoài ròng, kiều hối và đầu tư vào khu vực kinh tế nhà nước đều có tác động làm cho VND bị định giá cao khoảng 20%, làm cho hàng hóa Việt Nam kém cạnh tranh trên thị trường thế giới. Như vậy việc điều chỉnh tăng tỷ giá là điều cần thiết để tăng sức cạnh tranh của hàng xuất khẩu. Tuy nhiên, cần phải nhìn nhận lạm phát tăng cao trong khi tỷ giá chậm thay đổi chỉ là “triệu chứng”. Chính vì vậy phải thật thận trọng khi nghĩ đến giải pháp phá giá VND, mà phải chú trọng đến các nguyên nhân mang tính cốt lõi VND bị định giá cao. Thực ra những yếu tố cơ bản của nền kinh tế đã bén rễ quá sâu vào tỷ giá thực trong một thời gian quá dài. Việc Ngân hàng Nhà nước (NHNN) chậm điều chỉnh tỷ giá trong nhiều năm qua không phải là nguyên nhân chính làm cho tỷ giá thực tăng cao, hàng hóa Việt Nam mất sức cạnh tranh. Quá trình tăng tỷ giá thực nằm trong diễn tiến khách quan của quá trình hội nhập và tái cấu trúc của nền kinh tế. Một số yếu tố có khuynh hướng làm tăng tỷ giá không thể tránh khỏi như năng suất của nền kinh tế (PROD) và tỷ lệ mậu dịch (TOT) ngày càng cao trong...
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...Essay Out Hunting Gavin is a 12 year old little boy. Gavin is also a very special boy. In his spare time he hunts Lizards along with his two friends. Gavin is described as a thin boy with bushy eyebrows. His bushy eyebrows make him look older than he is. Gavin loves to get attention and when he does not get it he becomes angry. He has some fantasies that help him get his aggression away. Gavin has a big sister named Amanda. Gavin often get some dreams and fantasies about his sister. He feels that he hates her. When Amanda gets attention becomes Gavin Jealous and fantasize that she is dead. Gavin gets it well when he fantasizes about his sister's death. He is so obsessed after getting the care and love of his mother that he is willing to get rid of his sister. Sometimes he dreams also about his father dies. Gavin need to get the care and love he deserves. Gavin wishes that his mother would love him as much as she loves his sister. He wants everyone to like him. One of the themes of the story is clear lack of care and love. Gavin needs to get attention from his parents. He feels abandoned and alone. He is therefore trying to get as much attention as possible. But he also tries to keep the family together. He does not feel that there are some who understand him and he does not understand them. The title is “Out hunting”. According to the story is Gavin and his friends out to find lizards but maybe the author wants us to interpret the story in a different way. While Gavin and...
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...PCB/PDB1043 Assignment # 1 Submission Date: 15 Oct. 2014 BASIC CONCEPTS OF THERMODYNAMICS & ENERGY TRANSFER BY HEAT, WORK & MASS 1. What is the difference between intensive and extensive properties? Separate the list P, F, V, v, ρ, T, a, m, L, t and V into intensive, extensive and non-properties. Is it possible to convert one extensive property to an intensive one? 2. You dive 15 ft down in the ocean. What is the absolute pressure there? 3. What is the smallest temperature in degrees Celsius you can have? Kelvin? 4. The “standard” acceleration (at sea level and 45° latitude) due to gravity is 9.80665 m/s2. What is the force needed to hold a mass of 2 kg at rest in this gravitational field? How much mass can a force of 1 N support? 5. A gasoline line is connected to a pressure gage through a double-U manometer as shown in the figure. If the reading of the pressure gage is 370 kPa, determine the gage pressure of the gasoline line. 6. A tank has two rooms separated by a membrane. Room A has 0.5lbm air and volume 18ft3, room B has 30ft3 air with density 0.05lbm/ft3. The membrane is broken and the air comes to a uniform state. Find the final density of the air. 7. A hydraulic lift has a maximum fluid pressure of 80. What should the piston-cylinder diameter be so it can lift a mass of 1600 lbm? 8. Electric power is to be generated by installing a hydraulic turbine-generator at a site 160 mbelow the free surface of a large water reservoir that can supply water at a rate of...
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...Project Log-book This document briefly outlines the operating instructions related to project planning, execution, and review. UG students may work as a team on a project with not more than 3 students per team. Every project will have a guide. In addition to the guide, a few projects may have a co-guide as per the need of those projects. The project student(s) will, in discussion with the respective guide(s), submit a project proposal to the project work co-ordinator. The students continue their work on the chosen project with periodical discussions with and review by the respective guide(s). The continuous work of the students will be reviewed by a team of faculty members who are assigned by the department to conduct reviews. Details related to the review (number of reviews, schedule, scope etc) will be separately communicated by the project work co-ordinator. From the point of capturing the way a project has been executed, the department requires that two log-books be maintained during the course of the project work. One log-book, to be maintained by each student (even in the case of a team project), shall contain the log of work done by the concerned student. The other log-book, to be maintained by the project guide, shall contain the record of discussion between the guide and the team (hereafter the words team and student(s) should be understood as per the context of a project). Guidelines Related to the Log-book to be maintained by each Student 1. Un-ruled...
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...STT | Họ và tên | NHÓM | Điểm | Ghi Chú | 1 | Hà Thị Thùy Ngân | 1 | | | | 2 | Bùi Thanh Trúc | 1 | | | | 3 | Nguyễn Lê Hồng Cẩm Vân | 1 | | | | 4 | Nguyễn Thị Hảo | 1 | | | | 5 | Lê Phạm Thúy Hằng | 1 | | | | 6 | Bạch Thị Bích Tuyền | 1 | | | | 7 | Hoàng Thị Trang | 1 | | | | 8 | Nguyễn Ngọc An Bình | 1 | | | | 9 | Nguyễn Thị Thu Hoài | 1 | | | | 10 | Dương Thị Thu | 1 | | | | | | | | | | 11 | Trần Việt Anh | 2 | | | | 12 | Trần Hoài Hận | 2 | | | | 13 | Cao Hà Phương Bắc | 2 | | | | 14 | Lê Tuấn Thanh | 2 | | | | 15 | Nguyễn Ngọc Tâm | 2 | | | | 16 | Nguyễn Thị Kim Thoa | 2 | | | | 17 | Nguyễn Mai Thanh Trúc | 2 | | | | 18 | Nguyễn Thị Kim Tho | 2 | | | | 19 | Mai Lê Thùy Trang | 2 | | | | 20 | Phạm Thị Kim Trang | 2 | | | | 21 | Nguyễn Thị Ngọc Linh | 2 | | | | | | | | | | 22 | Đỗ Hồng Ngọc Diệp | 3 | | | | 23 | Lê Thị Thùy Giang | 3 | | | | 24 | Phạm Thùy Dung | 3 | | | | 25 | Lữ Thị Thùy Dung | 3 | | | | 26 | Võ Ngọc Huyền Dung | 3 | | | | 27 | Phan Hồng Chi | 3 | | | | 28 | Nguyễn Ngọc Anh | 3 | | | | 29 | Nguyễn Thị Cúc | 3 | | | | 30 | Ngô Thị Kiều Diễm | 3 | | | | 31 | Đặng Thị Dung | 3 | | | | DANH SÁCH NHÓM THANH TOÁN QUỐC TẾ LỚP 10TN2 STT | Họ và tên | NHÓM | Điểm | Ghi Chú | 32 | Lê Thị Diễm Trinh | 4 | | | | 33 | Nguyễn Thị Thu Hiền | 4 | | | | 34 | Nguyễn Thùy Thanh Thanh | 4...
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...Bang lukis panda yg comel2 Tulis nama member apink Kata kan happy 2nd anniversary Guna kertas jambu merah jlo dpt Kekerapan | Tindakan | Harian | * Kemas kini antivirus * Kemas kini Windows * Imbasan cakera segera * Kemaskan folder | Mingguan | * Backup * Disk Defragmenter * Error Checking * Bersihkan komputer | Bulanan | * System Restore * Disk Cleanup * Run msconfig | Tahunan | * Backup penuh * Boot Floppies | Jawatan kosong di KEMENTERIAN SUMBER MANUSIA Jawatan Kosong : Pembantu Am Pejabat (N1) ( 7 Kekosongan ) Keterangan Kekosongan : Keutamaan diberikan kepada calon yang memiliki lesen kelas B dan D yang dikeluarkan oleh JPJ Status Jawatan Kosong : Tetap Gaji Ditawarkan : RM 733.54 Lokasi : PELBAGAI NEGERI Kelayakan : PMR/LCE/SRP Jantina : Lelaki Tarikh Tutup Permohonan : 07 September 2012 Cara memohon: Sila layari http://www.jobsmalaysia.gov.my/ dan Selepas log masuk, lihat di carian segera(sebelah logo jobsmalaysia atas sekali)>taip KEMENTERIAN SUMBER>Pilih Cari majikan >klik carian>klik majikan berikut untuk memohon>KEMENTERIAN SUMBER MANUSIA, WILAYAH PERSEKUTUAN PUTRAJAYA, W.P. PUTRAJAYA. SEKTOR: AKTIVITI PERKHIDMATAN AWAM AM (KESELURUHAN) : | Syarat permohonan bagi jawatan Konstabel Sokongan adalah mengikut Pekeliling Perkhidmatan Bil. 25 Tahun 2009 seperti berikut :- a) Terdiri daripada warganegara Malaysia.b) Berumur tidak kurang 18 tahun dan tidak lebih daripada 28 tahun pada...
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...To answer this question, first I need to explain what the main goal of Hinduism is. The ultimate goal of Hinduism is Moksha not the worship of a god or 2 gods or many gods. This is a very important point to understand Hinduism. We do not pray to gods because we believe in their superiority but because we believe that they can show us the path towards enlightenment and consequently Moksha. Gajendra Moksha (pictured) is a symbolic tale in Vaishnavism. The elephant Gajendra enters a lake where a crocodile Huhu clutches his leg and becomes his suffering. Despite his pain, he constantly remembers God Vishnu. God liberates him. Gajendra symbolically represents man, Huhu represents sins and the lake is saṃsāra. Let me explain, now, the different forms of Theism in Hinduism. Monotheism : is the belief in theology that only one deity (God) exists. This form is not widely practiced in Hindusim today but Hindus can believe in monotheism. Polytheism : Polytheism is the belief that there is more than one deity. This is a widely popular belief in Hinduism of today and one of the defining characteristics of Hinduism because no other mainstream religion believes in Polytheism.Within polytheism there are hard and soft varieties: Within polytheism there are hard and soft varieties: Hard polytheism views the gods as being distinct and separate beings; an example of this would be certain schools of Hinduism as well as Hellenismos. Soft polytheism views the gods as being subsumed into...
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...weTher it's gOnNa hUrt me oR nOt, atLeast i've LOved..dbA? eHem! wHat i Luv abOut d sO caLLed LOve? --is dAt it aLways finDs a wAy tO pAint a smiLe On my fAce.. a pOwerfUL fOrce dAt cAn rEaLLy cHanGe Lives.. d immeasUrabLe jOy dAt rEaches d vEry cOre of my bEing aNd d aSsUrance dAt i'L nVer be aLOne.. ..i knOw LOve shAres d sAme dEgrEes of jOy & pAin.. iT gets me CrAzy aNd mAkes me dO anytHing & eVerytHing fOr d oNe i LOve.. stiL LOve cAn bRing oUt d bEst in Me,aNd it mAy rUin me at d sAme tym, bUt i kNow it's oL fOr d gUd in d LOng rUn..:p ,,lOVe rEaLLy mAkes me fEeL gud.. i rEaLLy LOve d pUrpOse it bRings to my Lyf aNd hOw it transcEnds eVerytHing!! ,,basta i dOnt hATe anytHing abOut LOve nO mAtter hOw mAny tyms i cRied,huhu. at d end of it oL,, i knOw tHer's aLways dEstined fOr me, aNd dAt is whY i LOVE to...
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...As df fg hj jk lk jh hg gf fd fd fd fd gf hg jh kj l l l l l l l l l l l l ll l l l l l l u u u u u u u u u u u u u u u u u u u u u uu u u sds sakghaliru agufiahel aslgkuaherg gjrhaeri slfhbare lj efparjbf kwehrlaz iuh I h ih ihb h boh b j bob ou bo ob bo l jh luh oiuh o ug oug oug ou ho ugo ug og ou go uig ou ough ou ho h ouh ouh oug ou g oug iuh oui gou o ug oug ou g uyg iuyg ug iug yu yu uyg ug u giu g ug ug uyg ug ou gou gyu gbi yug iug ikiu ygi]g iyg iyg yug g kjhvkh gug u gyu y gy yg yg yg yhg yh hg hy yh hy hh h h hh h hj hj hj hj h huh u huhu huh u h h h h huu huj hu jhu jh jhuj hjhu j j juh ju ju uj ujui uj uj uj uh uh kh ui uh ug ou o uih io iu ui h hh h h h h h h h ddd d d d d x x x z s s s s d v v v v v b n n jh h f f f f f f f f f f f f...
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...ginagawa mo? Wag mo nga kong higitin.” Ano bang problema nito? Gusto nya na bang mamatay at ayaw nyang iligtas ko sya? -_- Pambihira talaga. Kung gusto nya ng mamatay, bahala sya basta ako tatkbo na. “ATEEEEEEEEEEEEEE!” Napalingon ako sa kanya with matching ano-ba-akala-ko-ba-gusto-mo-ng-mamatay-look? “Ate, teka nga wait.” Sabay lakad nya papalapit sakin. “Ano ba? Ngayon mo pa ako kakausapin, ‘di mo ba alam na nasusunugan na tayo? Wag mo kong idamay dyan sa kabaliwang gusto mong mag-paiwan dito. Basta ako, lalabas na ako dito. Ayoko pa mamatay noh!” Tatakbo n asana ulit ako ng higitin nya braso ko. “What?” Inis kong tanong. “Pwede ba ate, calm down.” Napa-frown ako. Calm down? Ano pang ica-calm down ko, eh nasusunugan kami ng bahay! Huhu. Ang maganda naming bahay, mawawala na. “Ano ba Kean! Di ko na kaya maging calm, nasusunugan tayo. Di mo ba alam ha?” Napakamot sya sa ulo na parang naiinis. Problema nito? “Ano ba Ate! Walang sunog! Wag ka ngang OA.” Sigaw nya sakin. A-ano, wala? Napalinga-linga ako sa paligid. Wala nga? Waaaa. Wala nga! Walang sunoooog. Take you Papa God. Napatingin ako sa kapatid ko at niyakap ng sobrang higpit. “Walang sunog baby boy! Ligtas tayo.” “Ano ba ate! Wala naman talagang sunog e, bitawan mo na nga...
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...Susie’s Cuisine A Concept Paper Presented to Dr. Emilina Sarreal Decision Sciences and Innovation Department De La Salle University – Manila In Partial Fulfillment of the Requirements for THSMAN1 3rd Term SY (2014 – 2015) CAYABYAB, Jeline Mariemitch S FAJARDO, Marien Meddy Fae S. YABUT, Ma. Beatrix A. ZAMORA, Gabriel Ian T. January 14, 2015 1 The Role of Process Innovation in enhancing Organizational Culture and Organizational Structure towards the Innovative Performance of Susie’s Cuisine I. Brief description of the research Susie’s Cuisine is a native delicacies restaurant in Angeles City, Pampanga, Philippines. It has started in the year Nineteen Seventy Two (1972) which is also the year when the former president, Ferdinand Marcos, declared Martial Law all over the country. Susie’s Cuisine serves familiar local foods like sapin-sapin, a layered glutinous rice and coconut dessert in Philippine cuisine, palabok, which is made from rice noodles that has been cooked in boiling water and drained then topped with a thick red orange sauce flavoured with shrimp or smoked fish, and the restaurant’s best seller, the tibok – tibok, which is a pudding traditionally made with carabao’s milk. The company has been considered as part of the identity of Pampanga. The restaurant started in a “carienderia” informal set-up and eventually opened more branches in other areas of the province after. As of today, the company has fifteen (15) fully...
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