controls in the revenue cycle? a. Fictitious transactions may be recorded that cause an understatement of revenues and overstatement of receivables. b. Claim received from customers for goods returned may be intentionally recorded in other customer’s accounts. c. Authorization of credit memos by personnel who receive cash may permit the misappropriation of cash. d. The failure to prepare shipping documents may cause an overstatement of inventory balances. 4. Accepting an engagement to examine
Words: 24671 - Pages: 99
INITIATIVES IN PAKISTAN TO ENHANCE THE WOMEN’S ROLE IN DEVELOPMENT: Economic Census of Pakistan – women owned businesses represents only 3% of total enterprises (3.2 million enterprises) in Pakistan. Most of women owned businesses are really small i.e. turnover < 1 million and/or investment < 0.5 millioMost women-headed businesses operate from home Financial matters are handled by male family members Women entrepreneurs are seen
Words: 4257 - Pages: 18
ENSURING MORE EFFICIENT MARKETING OF PETROLEUM PRODUCT; THE ROLE OF PHYSICAL DISTRIBUTION A Graduate Seminar Paper Submitted to the Department of Marketing Faculty of business administration University of Nigeria Enugu Campus In partial fulfillment of the requirements for the degree Master of Business Administration (MBA) Graduate seminar (MKT 803) By Onah Godfrey C. PG/MBA/12/62555 AUGUST 2014 APPROVAL PAGE This review by: GODFREY. C. ONAH Titled: Ensuring efficient marketing of petroleum product;
Words: 5231 - Pages: 21
to April 1994. By contrast SERVQUAL has been a keyword in just 41 publications. These publications incorporate both theoretical discussions and applications of SERVQUAL in a variety of industrial, commercial and not-for-profit settings. Published studies include tyre retailing (Carman, 1990) dental services (Carman, 1990), hotels (Saleh and Ryan, 1992) travel and tourism (Fick and Ritchie, 1991), car servicing (Bouman and van der Wiele, 1992), business schools (Rigotti and Pitt, 1992), higher education
Words: 11401 - Pages: 46
ENTREPRENURESHIP SKILLS AND PRACTICES 1.0 Introduction Entrepreneurial skills and practices is one of the General Studies introduced in the curriculum for every undergraduate student in Osun state University regardless of the student’s course of study. The introduction of this course provides opportunity for the University to deliver on its vision and mission to students, national and international community. Specifically, the course help to challenge students to positively utilize the high quality
Words: 57078 - Pages: 229
importance of HRM, and a brief discussion of the Resource topics that will follow today’s lecture. A basic concept of management states that manager works in organizations. Organization has three basic components, People, Purpose, and Structure. HRM is the study of activates regarding people working in an Human organization. It is a managerial function that tries to match an organization’s needs to the skills and abilities of its employees. Let’s see what
Words: 93280 - Pages: 374
environment in which we are working. Introduction: definitions, concepts & setting At the end of lecture the students should be able to understanding: • The meaning of PA • The practice of public administration (PA) • Public administration as a subject of study • Definition of Public administration • Public administration, democracy and rights of citizens The Meaning The word ‘administration’ has been derived from Latin words ‘ad’ = to and ‘ministiare’ = serve and ‘Public’ =people or citizens Thus the word
Words: 60164 - Pages: 241
Following are multiple choice questions recently released by the AICPA. These questions were released by the AICPA with letter answers only. Our editorial board has provided the accompanying explanations. Please note that the AICPA generally releases questions that it does NOT intend to use again. These questions and content may or may not be representative of questions you may see on any upcoming exams. 2006 AICPA Newly-Released Auditing Questions An auditor observes the mailing of monthly
Words: 11923 - Pages: 48
CHAPTER 1 – INTRODUCTION 1.1 BACKGROUND OF THE STUDY The issue of teachers’ motivation and the standard of education has become a matter of debate and concern in educational systems and standards. In most developing countries of the world including Ghana, there has been a growing awareness about teacher motivation which is a key to quality assurance, quality outcomes/delivery and high standards in the educational system. It is acknowledged that any nation that is aspiring to maintain high and quality
Words: 10586 - Pages: 43
Experience according to expectations 10 2.2.4. Mildly positively surprised 10 2.2.5. Greatly positively surprised customers 11 2.3. Dissatisfied customers 11 3. Case Study Babito Pharmacy- retail SERVICE 12 3.0. Determinant of Service Quality in a pharmacy 12 3.1. KEY FACTORS 12 3.1.1. COMPETENCE 13 3.1.2. Courtesy/ personnel friendliness 13 3.1.3. listening skills and UNDERSTANDING 13 3.1.4. medicine in stock 13 3.2. PLUS FACTORS 14 3.2.1. pharmacy location 14 3.2.2. store accessibility
Words: 6141 - Pages: 25
