...years into this dystopian future, everyone turns pretty by a surgical operation once turning the age of 16. Tally Youngblood has 3 months until her 16th birthday and has waited her entire life for that moment. Her and her best friend Peris always pictured their life in New Pretty Town together where every day is a party and the only rule is to have fun. With Peris being 3 months older than Tally, therefore already turned, Tally’s on her own in Uglyville waiting for her 16th birthday to come. When Tally meets a new friend, Shay, who is not as certain as Tally about having the operation, she shares her thoughts on staying an ugly. Shortly after, a few days before their shared birthday, Shay reveals her plan to run away to a place outside the city called the Smoke. Shay tries to convince Tally to come with her to the Smoke but Tally denies the offer while trying to convince Shay to stay with Tally and become pretty with her. The next day, after Shay runs away, on their 16th birthday, Tally waiting anxiously in the hospital is confronted and taken to Special Circumstances. There she meets Dr. Cable, the head of...
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...them pretty when they become sixteen. Tally Youngblood is a typical “ugly”, and lives in Uglyville with other people like herself. She cannot wait until she turns pretty, then she will live in Prettyville and constantly be surrounded beautiful people. Tally admires these beautiful people from afar and wishes she could be one of them. She does not look at inner beauty and only sees what is on the outside of people. Because of this, she views herself and the other people in her town as ugly, when in reality these people are really the beautiful ones since their brains are not affected. They have the ability to make good decisions because their entire mindsets have not been altered. Unfortunately, much of society today also views beauty as being attractive on the outside; however, many people in our current society also look inside people and get to see beauty for what it really is and what it was intended to be. There are many people with “ugly” looks who are still beautiful because of their inner beauty. People can be average-looking and beautiful because of what they are made up of inside. Also, people can be beautiful on the inside and outside. Magnarelli 2 There are many people who have walked this earth that show us the true meaning of beauty, such as Mother Teresa, Martin Luther King, Jr., Jesus Christ, and his mother, Mary. All though many people in society know and acknowledge this, the media shares much of the same view as Tally. If the media could understand real beauty...
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...to get to the graduation ceremony symbolises a milestone is Cia’s life as she is going to be an adult. After learning her father’s secret about the Testing, Cia went to pack her bags and choses two items that she could bring along with her. One of the items she chose was Zeen’s “small handheld device called a Transit Communicator” which has “a compass, a calculator, and a communication system”(38-39). This is a perfect survival tool and it also symbolises a piece of her home and a reminder to keep her family safe. One important motif in the story is the recurring deaths of Testing candidates to show the theme of social darwinism. Another motif was the demolished and revitalized cities that appears multiple times in the story such as Chicago,...
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...This watermark does not appear in the registered version - http://www.clicktoconvert.com 1 LESSON 1: INTRODUCTION TO FINAL ACCOUNT CONTENTS 1.0. Aims and Objectives 1.1 Introduction 1.1.1. Definition 1.2. Sundry Debtors 1.3. Sundry Creditors 1.4. Final Accounts 1.5. Trading Account 1.5.1. Balancing of Trading Account 1.6. Profit and Loss Account 1.7. Balance Sheet 1.7.1. Definition 1.7.2. Objectives of Balance Sheet 1.7.3. Assets 1.7.4. Liabilities 1.8. Difference between a Trial Balance and a Balance Sheet 1.9. Let Us Sum Up 1.10 Lesson end Activities 1.11. Points for Discussion 1.12. Model answer to “Check your Progress” 1.13. Suggested Reading / References/ Sources 1.0 AIMS AND OBJECTIVES At the end of the lesson you be able to: Ø Understand basics of Final Accounts Ø Understand the difference between Profit and Loss Account with Trial Balance Ø Understand how to prepare Balance Sheet 1.1 INTRODUCTION All business transactions are first recorded in Journal or Subsidiary Books. They are transferred to Ledger and balanced it. The main object of keeping the books of accounts is to ascertain the profit or loss of business and to assess the financial position of the business at the end of the year. The object is better served if the businessman first satisfies himself that the accounts written up during the year are correct or al least arithmetically accurate. When the transactions are recorded under double entry system, there is a credit for every debit, when on a/c is debited;...
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...Self Assessment Questions 6 6.8 Errors not disclosed by Trial Balance Self Assessment Questions 7 6.9 Steps to locate the errors 6.10 Trial Balance and adjustments Self Assessment Questions 8 Terminal Questions Answer to SAQs and TQs Trial Balance 6.1 Introduction Journal and ledger are the books containing the details of business transactions which have taken place during a particular period. The purpose of these records is preparation of final accounts – trading account, profit and loss account and balance sheet. Before attempting to prepare final accounts, a summary of the transactions, as depicted by ledger should be available in a form that is easy to classify the assets, liabilities, expenses and incomes. While expenses and incomes are used to prepare trading and profit and loss accounts, assets and liabilities are presented in the balance sheet. Trial Balance stands as a bridge between primary and secondary books on one hand and final statements of accounts on the other hand. Sikkim Manipal University 86 Financial and Management Accounting Unit 6 Learning Objectives: After studying this unit, you should be able to understand the following 1. To know the meaning and format of trial balance. 2. To understand the objectives of preparing a trial balance 3. To know the guidelines to prepare a trial...
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...ANALYSIS AND INTERPRETATION OF FINANCIAL STATEMENTS: CASE STUDIES THESIS SUBMITTED IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE DEGREE OF Bachelor of Technology in Mining Engineering By SUDIP DAS Roll: 10605038 DEPARTMENT OF MINING ENGINEERING NATIONAL INSTITUTE OF TECHNOLOGY, ROURKELA 2010 ANALYSIS AND INTERPRETATION OF FINANCIAL STATEMENTS: CASE STUDIES THESIS SUBMITTED IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE DEGREE OF Bachelor of Technology in Mining Engineering By SUDIP DAS Roll: 10605038 Under the guidance of Prof. D.P.TRIPATHY DEPARTMENT OF MINING ENGINEERING NATIONAL INSTITUTE OF TECHNOLOGY, ROURKELA 2010 National Institute of Technology Rourkela CERTIFICATE This is to certify that the thesis entitled “ANALYSIS AND INTERPRETATION FINANCIAL STATEMENTS: CASE STUDIES” submitted by Sri Sudip Das, Roll No: 10605038 in partial fulfillment of the requirements for the award of Bachelor of Technology degree in Mining Engineering at the National Institute of Technology, Rourkela (Deemed University) is an authentic work carried out by him under my supervision and guidance. To the best of my knowledge, the matter embodied in the thesis has not been submitted to any other University/Institute for the award of any Degree or Diploma. Date: (Prof. D.P. TRIPATHY) Dept. of Mining Engineering National Institute of Technology Rourkela-769008 ACKNOWLEDGEMENT I wish to express my deep sense of gratitude and indebtedness...
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...ANALYSIS AND INTERPRETATION OF FINANCIAL STATEMENTS: CASE STUDIES THESIS SUBMITTED IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE DEGREE OF Bachelor of Technology in Mining Engineering By SUDIP DAS Roll: 10605038 DEPARTMENT OF MINING ENGINEERING NATIONAL INSTITUTE OF TECHNOLOGY, ROURKELA 2010 ANALYSIS AND INTERPRETATION OF FINANCIAL STATEMENTS: CASE STUDIES THESIS SUBMITTED IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE DEGREE OF Bachelor of Technology in Mining Engineering By SUDIP DAS Roll: 10605038 Under the guidance of Prof. D.P.TRIPATHY DEPARTMENT OF MINING ENGINEERING NATIONAL INSTITUTE OF TECHNOLOGY, ROURKELA 2010 National Institute of Technology Rourkela CERTIFICATE This is to certify that the thesis entitled “ANALYSIS AND INTERPRETATION FINANCIAL STATEMENTS: CASE STUDIES” submitted by Sri Sudip Das, Roll No: 10605038 in partial fulfillment of the requirements for the award of Bachelor of Technology degree in Mining Engineering at the National Institute of Technology, Rourkela (Deemed University) is an authentic work carried out by him under my supervision and guidance. To the best of my knowledge, the matter embodied in the thesis has not been submitted to any other University/Institute for the award of any Degree or Diploma. Date: (Prof. D.P. TRIPATHY) Dept. of Mining Engineering National Institute of Technology Rourkela-769008 ACKNOWLEDGEMENT I wish to express my deep sense of gratitude and indebtedness to Dr. D.P.Tripathy, Department of...
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...Annual Reports Stephanie Shumway McCleneghan Colorado Technical University Online Annual Reports An annual report is a document that companies must provide to their shareholders that describe the organizations operations and financial conditions (Annual Reports, 2014). There are many components that an annual report usually contains such as different financial highlights, management discussion and analysis, auditors reports, and corporate information. All annual reports revolve around financial data, so it is safe to say that when beginning a report, you need to focus on the fiscal numbers. To gather this data, you will want to sit down with the accounting department to review that previous year’s performance. Once this information is reviewed, it will help to provide direction for the report. These reports also tend to act as a sort of marketing devise to share holders and potential investors to show case the company’s strengths. This report generally contains six different sections: a letter from the chairmen, the chief executive’s review, a profile of the board of directors, financial reports, audit reports, and the financial highlights. The chairman’s letter or letter to the shareholders usually acts as a summation of the annual report and reviews the company’s performance over the past year. This tends to be the most read part of the annual report (Annual Reports, 2014). The next section is usually a statement from management that discusses and analyzes sales, profit...
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...count is done to determine the ending balance of the inventory. After this is completed the cost of goods sold 2- The perpetual system of inventory keeps a running tally of inventory that is live and this is done by automatically making changes to the inventory as each item is sold, freight cost, returned, or 3- The reason behind understanding value of inventory at a point in time is to accurately report what the value of the inventory (asset) is for a company. If the asset of a company is worth less than what the market is willing to pay for it than the company will not make money on selling those goods. Also, knowing the price the inventory was purchased at compared to what the market price – Week 4 Problems Date Accounts Debit Credit July 1 Cash 12,000 12,000 1 Equipment 8,000 6,000 2,000 3 Supplies 900 900 5 Prepaid Insur. 1,800 1,800 12 Accounts Rec. 3,700 3,700 18 Accounts Pay. 1,500 1,500 20 Salary Exp. 2,000 2,000 21 Cash 1,600 1,600 25 Accounts Rec. 2,500 2,500 Financial Reporting Problem, Part I The company’s annual report is important because it gives the shareholders a clear picture and understanding about how the company is doing financially. The annual reports provide thorough information on very significant section of the accounts, such as the balance sheet, the income statement, and the cash flow statement. The information presented in the annual report would also be essential to potential investor, employee, and any other...
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...EXCISE BANGALORE – I COMMISSIONERATE WORKING PAPERS TO BE USED WITH STANDARD AUDIT PROGRAM FOR UNITS PAYING ANNUAL PLA REVENUE MORE THAN RS. 1 CRORE. (Approximate period of audit inclusive of preparation – 10 working days) INSTRUCTIONS FOR FILLING UP THE WORKING PAPERS 1. Each part of the Working Paper (starting from Part C) should be filled up on completion of the relevant audit step. The date on which such part is completed and Working Paper filled should be mentioned. Part A& B can be filled up at the end before submission of the Working Papers. 2. The completed Working Papers must be submitted by the audit team with the draft Audit Report (prepared as per proforma given in Annexure N in Part IV) forming the top sheet. 3. Copies of supporting documents/records/evidences referred to in the Working Papers must be annexed at the end. Each of the copy should be cross-reference to the relevant entry in the Working Paper. 4. The Working Papers form the basis of audit objection. They also show the detailed steps undertaken by the auditor during the preparation for and conduct of the audit. Therefore they should be filled carefully, giving observations and conclusions of the auditor duly supported by evidences/documents, wherever required. 5. The Working Papers should be filled in by the auditors themselves and in no case should be handed over to...
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...Respected Sir/ Madam, After completing my Bachelors in Commerce (Honours) Degree from PGDAV College, University of Delhi, I cleared the IPCC exam (Both Groups) in 2011 and have given my CA Final in May 2015 and completed my articleship in September 2014. To demonstrate the required and relevant skills, I have included my work experience in the CV (attached) but here is a brief summary of my plausible contribution to your organisation, My experience in finance, audit and taxation field both technically and practically helped me to familiarise myself with the updated information about the market conditions and the recent reforms. It also equipped me with the skills and training needed to meet tight deadlines, the ability to display sound judgment when handling sensitive and confidential information, strong decision making and problem solving skills. I’m a dependable, self-motivated professional with tactical interpersonal skills and I sincerely believe I have the qualifications needed to become a valued member of your team. I would be proud to be associated with your organisation and would strive to help the company meet future goals. I am confident that an interview would be a great way to discuss this position further. My resume, enclosed herewith for your reference, contains additional information on my experience and skills. You can reach me on +91- 9953028279 or can email me at divyanijhara17@gmail.com Thank you for your time. Sincerely, Divya Nijhara ...
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...COVER LETTER Dear Sir/Madam, I have Over 6 years of experience in group financial accounting & Financial Management in varied industry area including month end and year end consolidated reports, balance sheet reconciliation, fixed asset maintenance, budgeting and forecasting, GST/BAS and payroll tax, cash flow reporting and variance analysis. As my resume highlights, I have expertise in range of accounting areas, including the following: * Reconciliation and expense reporting * Budget creation, cost analysis, and forecasting * Vendor relations * Accounts payable and accounts receivable * Financial statements and preparation * Business accounting process improvements * Month-end analysis and reconciliation * Non-profit accounting principles * Microsoft office and leading financial software * Reporting and documentation * General ledger audits and entries My key job responsibilities in my present capacity as senior accountant include, among others, the following: * Prepare and submit annual budget. * Audit expenses & adjust for allowable reimbursements. * Management of grant accounting activities; monitoring and submitting detailed reports of financial activities to grant donors; keeping a track of incoming funds and preparing monthly income statements vs. outgoing expenses spreadsheets. * Evaluate effectiveness of business processes and give recommendations for improvement...
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...Table of content Introduction………………………………………………………………………………........ 3 1.1 How budgeting can assist BBC capacity building Institute in planning…………………..3 1.2 Describing BBC Master budget and its detailed content……………………………………..4 2.1 Tools used for making a sound and justified strategic investment decision…………….7 3.1Comparative balance sheet and income statement of BBC for 2012, 2011..………….9 3.2 Calculated Liquidity, Solvency and Profitability Ratios for both years…………..........……10 3.3 Conclusions and best recommendations……………………………………………………11 Sources……………………………………………………………………………………….13 Introduction Finance is considered one of the most important aspects (units) of any institution, as it pertains to the arts and science of managing money (Khan & Jain 2007). There are major areas of finance including; * Financial services; which deal with the delivery of advice and financial products to businesses, individuals etc within the areas of banking. * Financial management; which deals with the duties of financial managers, and the said managers are responsible for budgeting, financial forecasting, cash management etc (Khan &Jain 2007). Applicably therefore, without financial help, or without a budget, it will be impossible for BBC capacity building institute to implement any plans and strategies, no matter how good they are. This is so because budgeting entails planning and control, and without these BBC is bound to crash. ...
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...look deeper into the company, as horizontal analysis is “only a first indication of the financial position of the company” (Hann, P. 2011). Because of this, vertical analysis is often required as more evidence to back up these claims. Generally the first item looked at on the Horizontal Analysis is Revenues. For Xerox, going back three years, it appears as though they have an upward trend in sales right now. They jumped from 102.9% in 2011 to 103.5% in 2012. The rise in sales in both upward and steady. Next, an investor might be likely to look at the Horizontal data for Gross Profit for a firm. Here the investor will discover that the percentage in profit has dropped from 2011 to 2012. It was a large dip from 99.57% to 94.20% at last tally, in 2012. This means the company is experiencing a downward trend. To discover the reasons why, the investor might then want to take a look at the cost of sales for Xerox. The cost of sales in Xerox’s case is significantly higher than their actual sales, and this has been an upward trend as well, since the cost of sales for this company also appears to be steadily climbing. Cost of sales is an important piece of information for an investor to have. “Professional investors pay close attention to the cost of sales because when in increases it reduces a company’s earnings and earnings drive stock prices” (TeenVestor, n.d.). The stocks of businesses, which have expenses that are consistently higher than their sales, are not generally considered...
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...Reserve Fund Mesopotamia Luca Pacioli Provident Fund Depreciati Income & Expenditure Credit TM AccountAble Handbook Budget & Balance Report vFkZ'kkL= Corpus Voucher NGO Fixed Assets Register Grants Accounting Standards Narration Receipts and Revenue Stamps Benedetto Cotrugli Ledgers Regulation Cash Box Revolving Funds Accounting Multiple Cash Books Trial Balance Auditors Computerized Accounts Deficit Endowments Investments Journal Honorarium Form IIIA Bank Reconciliation Account Payee, Not Negotiable ction 10(23C)(iv) Blank Cheque Tax Exemption vkpk;Z dkSfVY; Key Persons ACCOUNTABILITY Contribution in Kind INCOME Transparency Public Disclosure Auditors’ Certificate Debit Stock Register Receipts & Payments Societies Registration Act, 1860 Public Trust TM AccountAid India Section 25 Non-profit Company Section 80G New Delhi Donation Ear-marked Funds Salary Register izfrxzkgdSÜpk;a Gratuity Conflict of Interest About this book (front inside cover) The AccountAble Handbook is a compilation of the individual issues of ‘AccountAble’, released by AccountAid India since 1994. These issues have been designed and circulated on a monthly basis primarily for the partners of our client Agencies. ‘AccountAble’ is circulated to about 1,200 persons, including Chartered Accountants. It is also available through e-mail, on a complimentary basis. The present compilation brings all issues of AccountAble...
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