...CHAPTER 5 ACCOUNTING FOR MERCHANDISING BUSINESSES DISCUSSION QUESTIONS 1. Merchandising businesses acquire merchandise for resale to customers. It is the selling of merchandise, instead of a service, that makes the activities of a merchandising business different from the activities of a service business. Yes. Gross profit is the excess of (net) sales over cost of merchandise sold. A net loss arises when operating expenses exceed gross profit. Therefore, a business can earn a gross profit but incur operating expenses in excess of this gross profit and end up with a net loss. The date of sale as shown by the date of the invoice or bill. a. b. c. 5. 6. a. 1% discount allowed if paid within 15 days of date of invoice; entire amount of invoice due within 60 days of date of invoice. Payment due within 30 days of date of invoice. Payment due by the end of the month in which the sale was made. A credit memo issued by the seller of merchandise indicates the amount for which the buyer’s account is to be credited (credit to Accounts Receivable) and the reason for the sales return or allowance. A debit memo issued by the buyer of merchandise indicates the amount for which the seller’s account is to be debited (debit to Accounts Payable) and the reason for the purchases return or allowance. The buyer The seller 2. 3. 4. Sales to customers who use MasterCard or VISA cards are recorded as cash sales. b. 7. 8. 9. 10. a. b. Examples of such accounts include the following:...
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...Pamphlet 350-6 TRAINING The Expert Infantryman Badge (EIB) Test TABLE OF CONTENTS PREFACE ............................................................................................................................. iii CHAPTER 1 – INTRODUCTION 1-1. 1-2. 1-3. 1-4. 1-5. 1-6. 1-7. PURPOSE .................................................................................................................................. 1-1 AUTHORITY............................................................................................................................... 1-1 FREQUENCY ............................................................................................................................. 1-1 EXCEPTIONS ............................................................................................................................ 1-2 PROCEDURES .......................................................................................................................... 1-2 SCORECARDS .......................................................................................................................... 1-3 RISK ASSESSMENT ................................................................................................................. 1-3 CHAPTER 2 – ADMINISTRATION AND PROCEDURES 2-1. 2-2. 2-3. 2-4. 2-5. 2-6. BOARD FUNCTIONS ................................................................................................................. 2-1 PERSONNEL REQUIREMENTS ........
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...referred by you were also able to provide me with great in-depth information and comprehension of the scenarios. I would like to thank you for supporting my endeavour and having faith in me to complete the following task. Sincerely, Md Mahbub Alam Student of EMBA ID# 083-056-090 North South University Acknowledgements I wish to thank my faculty, Dr. Kamal Uddin Ahmed, for his encouragements and shrewd advice as well as for his invaluable comments on earlier drafts of this paper. This paper would have never been completed without his continuous support. Executive Summary Business all over the world today is very challenging....
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...students to the ethical, global, political, social, legal and regulatory, demographic diversity, environmental, and technological issues as related to an introductory study of multinational corporate finance. ASSESSMENT OF OBJECTIVES: Accomplishment of objectives/learning outcomes will be assessed on the papers, problem sets, participation, article reviews, and summaries. FINAL GRADE: BASED UPON A PERCENTAGE OF THE POINTS YOU EARN FROM THE TOTAL POINTS POSSIBLE IN THIS COURSE. TOTAL POINTS POSSIBLE: ARTICLE REVIEWS (30 pts each) 120 CASE STUDIES 150 PARTICIPATION 40 PROBLEM SETS 50 FOREIGN EXCHANGE SUMMARY 40 400 PROBLEM SETS: Students may work in groups of three or four. The problems will come from questions at the end of the chapter. Randomly, people will be asked to present the problems on the due date and that presentation will be reflected in their participation grade. FOREIGN EXCHANGE SUMMARY: A three to four page summary of what happened in the foreign exchange markets over the previous five weeks. Five people will be selected to present their summary to the class and that presentation will...
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...FIN 535 – International Finance COURSE DESCRIPTION Presents international financial tools, applications, and concepts used in formulating effective financial management strategies. Examines fundamental international financial relationships and transactions among firms, foreign exchange rate determination and forecasting, foreign exchange risk and exposure, balance of payment accounting, and evolution of the international monetary system. Analyzes special topics such as working capital management strategies, capital budgeting, cost of capital, and optimal capital structure in the context of international operations. INSTRUCTIONAL MATERIALS Required Resources Madura, J. (2012). International financial management (11th ed.). Mason, OH: South-Western, Cengage Learning. Supplemental Resources Al Nasser, O.M. (2010). How does foreign direct investment affect economic growth? The role of local conditions. Latin American Business Review 11, 111-139. Kornecki, L. & E. M. Ekanayake. (2011). Inward FDI stock in the U.S. economy and state based determinants. Advances in Management, 4(6), 13-24. Ranjan, V. & Agrawal, G. (2011). FDI inflow determinants in BRIC countries: A panel data analysis. International Business Research, 4(4), 255-263. United Nations. (2011). Foreign Direct Investments in LDCs: Lessons learned from the decade 20012010 and the way forward. United National Conference on Trade and Development. COURSE LEARNING OUTCOMES 1. Compare multinational financial management...
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...ABSTRACT The purpose of this study was to determine if differentiated instruction had an effect on student achievement. The researcher sought to answer two research questions “Does differentiated instruction have an impact on student achievement?” and “Are there components of differentiated instruction that have a greater impact on student achievement than others?” The study followed a mixed method design and consisted of two parts. First, a quantitative analysis of test scores from the Michigan Education Assessment Program (MEAP) and teacher and student survey results were analyzed as a means to outline broad relationships from the data. Results from the quantitative findings directed the researcher on how to frame the qualitative design. Second, a qualitative analysis of classroom observations and interviews with teachers was conducted. The qualitative portion of this study followed a social interactionism orientation adopted by social interactionism theorist (Blumer, 1969). This approach allowed the researcher to analyze relationships between the differentiation variables. The quantitative data methods of surveys and test scores, qualitative techniques of classroom observations, and teacher interviews were triangulated. Triangulation of data was used to support research findings through independent measures to point to the same conclusions (Webb et al., 1965). The conceptual framework (Hall, 2004) served as the foundation in the identification of the differentiation variables...
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...CHAPTER 5 SUMMARY, FINDINGS, CONCLUSIONS, AND RECOMMENDATION This chapter talks about the summary of the study, findings, conclusions, and recommendation. Summary The main concerned of the study was to know the effects of the jeepney fare hike to commuters, and it aims to answer the following questions; what are the profile of the respondents as to gender, age, civil status and highest educational attainment; How do the respondents assess the effects of jeepney fare hike in terms of the following aspects? Comfort, properness in terms of fare, safety, regulatory Compliance, accessibility. Is there significance in the respondent’s assessment of the effects of jeepney fare hike when they are grouped according to profile. Findings Findings revealed following; In terms of profile of the respondents 56.8 % were male and only 42.2 % were female; 34.4 % were 21 yrs. old and below and only 15.2 % were 43 yrs. and above; 57.6 % were single and only 1.6 % was legally separated; and 76 % were bachelors and 0.8 % was elementary. In terms of the significant difference in the respondent assessment when they are grouped according to profile Conclusions Based on the findings the following conclusions were derived; In terms of profile of the respondents the majority were males; 21 yrs.old and below; single; and bachelors. In terms of the assessment of the respondents as to frequency of riding a jeepney the grand mean was 2.575 (To some extent);...
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...CHAPTER I THE PROBLEM AND ITS BACKGROUND Introduction Many discoveries have proven their importance and significance in the lives of human beings. These discoveries have oftentimes help people continue living and prove their existence. Fire is one of those greatest discoveries of the humankind that became very useful in man’s everyday living. One cannot live without using fire. Humans need fire to keep them warm, to cook their foods, to manufacture different products and many other things that require the use of heat and combustion that could be provided by fire. But though there are many important uses of fire, it has also become a threat to our lives and properties. Victims of fires usually utter that “It’s better to be a victim of robbers than to be a victim of fire”. Their statement holds true because fire does not only cause financial loses but also loss of lives and properties. Fire can happen anywhere at any time and have devastating impact on the places including persons and properties. The horrifying probability of fire starting at any time of the day, any minute and anywhere is recognized by the government. Fire safety is the central focus of all and the concern of everyone, young and old, from factory owners and other manufacturing establishments, malls, offices, schools, universities, etc for the health and safety of shoppers, students as well as employees. CHAPTER II Review of Related Literature and Studies The review of related literature...
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...CHAPTER IV Presentation, Analysis and Interpretation of Data This chapter deals with the presentation of the data collected in a popular form with analysis and interpretation. I. Profile of the Respondation 1.1 Sex Table 1 shoot the interest of the respondent according to sex. Table 1 GENDER FREQUENTLY Gender | Reading Interest | Rank | Male | 49% | 2 | Female | 51% | 1 | The table above shows that 49% of male student are interested while 51% of female are also interested. Base of the figure, there is an indication that female are more interested in reading than male. 1.2 Frequency Use in Hour per Day. Table to show distribution of the respondent according to their use in computer. Table 2 FREQUENCY OF COMPUTER USAGE Hours per day | Male (percent) | Female (percent) | 0-2 | 28% | 36% | 3-4 | 31% | 33% | 5-6 | 25% | 16% | 7-8 | 9% | 8% | 9 above | 8% | 6% | Using frequency and percentage, the result in table 2 shows that out of 51 percent female students, 29 or 43 percent of them spend 0-2 hours in using computer in their comprehension. On the other hand, they are 34 percent, female students who spend 3-4 hours and 21 percent of male users. CHAPTER V SUMMARY, FINDINGS, CONCLUSION AND RECOMMENDATION This chapter present the summary of the findings as discussed in the previous chapter, to conclusion base on the findings and some recommendation which is may implemented may also help the teachers and students of University of Batangas High...
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...STRATEGIC PLANNING AND LEGAL ISSUES 1 Chapter 1 The New Human Resource Management Process 2 SHRM 3 Why Study Human Resource Management? 4 HRM Past and Present 6 Past View of HRM 6 Present View of HRM 6 21st-century HRIi 8 HRM Challenges 8 The HRM Strategic View 9/ Technology and Knowledge 10 Labor Demographics 11 Productivity and Competitiveness Through HRM HRM Skills 12 Technical Skills 12 Human Relations Skills 13 Conceptual and Design Skills Business Skills 14 12 13 Line Managers' HRM Responsibilities 15 Line Versus Staff Management 15 Major HR Responsibilities of Line Management 15 HR Managers' Resonsibiiities: Disciplines Within HRW? 16 The Legal Environment: EEO and Diversity Management 17 Staffing 17 Training and Development 20 Employee Relations 20 Labor and Industrial Relations 20 Compensation and Benefits 20 Safety and Security 21 Ethics and Sustainability 21 HRM Careers 23 The Society for Human Resource Management Other HR Organizations 24 Professional liabiliy 24 23 The Practitioner's Model for HRM The Model 24 Sections of the Model 25 24 Trends and Issues in HRM 27 Technology and High-Performance Work Systems 27 Increasing Globalization 28 Ethical Issues—Reverse Discrimination Wrap-Up 28 29 Chapter Summary 30 Case 1.1 33 Chapter 2 Strategy-Driven Human Resource Management SHRM 38 39 Strategy and Strategic Planning in the 21 st Century The External Environment ...
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...A STUDY ON THE BENEFITS OF EXTRACURRICULAR ACTIVITIES ON STUDENTS OF ARELLANO UNIVERSITY – ANDRES BONIFACIO CAMPUS PAG-ASA ST., CANIOGAN, PASIG CITY SCHOOL YEAR 2015-2016 In Partial Fulfilment of the Requirement in Business Statistics Submitted by: Lyza Antonio Maria Isabel Badilla Angelica Mae Dacasin Mhay Garcia Romalyn Llorente Winona April Lubiano Tammy Mann Christian Dean Mantaring Christian Kevin Robledo Meliza Joyce Tapat Valerie Terbio Submitted to: DR. RONIE B. BASINANG February 25, 2016 APPROVAL SHEET ARELLANO UNIVERSITY Andres Bonifacio Campus Pag-asa St., Caniogan, Pasig city MARIA PAZ A. MAGSALIN Assistant Vice President Arellano University Pasig City Dear Ms. Magsalin, Good Day! We, Group 1 of Math 3: Business Statistics under the supervision of Dr. Ronie B. Basinang, are presently conducting a research study entitled “The Study on the Benefits of Extracurricular activities on the students of Arellano University – Andres Bonifacio Campus”. Our study aims to determine the benefits of Extracurricular activities on the students of Arellano University, Pasig Campus. We are appealing from your good office to grant us permission to conduct a series of survey to the college students in Arellano University, Pasig City. We are planning to conduct the survey on the 13th of January 2016. Your cooperation will be a great help for the successful implementation of our study. More power and God bless! Respectfully yours, Lyza Antonio...
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.... . Human Skills by Dennis H. Holding Review by: A. T. Welford Journal of Occupational Behaviour, Vol. 4, No. 1, Special Issue: [Participatory Research at Work] (Jan., 1983), pp. 89-90 Published by: Wiley Stable URL: http://www.jstor.org/stable/3000229 . Accessed: 17/01/2013 21:20 Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use, available at . http://www.jstor.org/page/info/about/policies/terms.jsp JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide range of content in a trusted digital archive. We use information technology and tools to increase productivity and facilitate new forms of scholarship. For more information about JSTOR, please contact support@jstor.org. Wiley and John Wiley & Sons are collaborating with JSTOR to digitize, preserve and extend access to Journal of Occupational Behaviour. http://www.jstor.org This content downloaded on Thu, 17 Jan 2013 21:20:32 PM All use subject to JSTOR Terms and Conditions feedback-a JOURNAL OF OCCUPATIONAL BEHAVIOUR, Vol. 4, 89-90 (1983) Book review HUMAN SKILLS, Dennis H. Holding (Ed.), Wiley, Chichester, 1981. No. of pages: xi + 303. Price ?14.50. ISBN 0 471 27838 6. This book is the first of a series designed to explain the ideas which have emerged from the great expansion of research on human performance during the past 40 years. In particular...
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...Tolley® Exam Training UK CORPORATION TAX CHAPTER 10 CHAPTER 10 INTEREST ON LATE PAID TAX AND REPAYMENTS This chapter looks at interest and in particular it covers: – interest on late paid tax and repayments; – the effect of losses carried back. In this chapter both FY 2013 and FY 2014 rates will apply 10.1 Introduction Interest runs from the due date for payment to the actual date of payment of the tax where corporation tax is paid late. FA 2009, Sch 53 So, if tax due on 31 March 2015 is paid on 1 April 2015, interest runs from 31 March to 1 April and is charged for one day, as the payment was one day late. This applies to all payments of corporation tax – whether the company pays by instalments or not. So small companies, which are required to pay their tax 9 months and 1 day after the end of the chargeable accounting period, will also be charged interest where they pay that tax late. HMRC charges interest at an interest rate calculated as bank base rate plus 2.5%. The current rate is 3%. Repayments of overpaid tax receive repayment interest at an interest rate calculated as bank base rate minus 1%, with a minimum rate of 0.5%. The current rate is 0.5%. FA 2009, Sch 54 10.2 Interest on instalments Problems are experienced particularly by larger companies, as tax due by instalments is based on the tax liability of the current year, yet the payments are made during the year. A company will therefore have the problem of estimating its tax...
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...below. Relative grading will be used to assign letter grades after all scores have been compiled. Test 1, 2, and 3 – 20% each Group Presentation – 15% Multicultural Retailing Field Project – 15% Individual Participation – 10% Tests 2 and 3 are non-comprehensive. Each student is responsible for bringing a SCANTRON 882 and a No. 2 pencil for the tests. To enhance learning and understanding of the concepts and practice of marketing, students are encouraged to use the Internet as an on-line resource for information on cases and companies, as well as engage in various Internet activities tied to the numerous companies mentioned throughout the textbook. Finally, students should make every effort to read the assigned chapters and prepare the cases prior...
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...Findings also revealed that most of the respondents which were surveyed are not sexually active by the women portrait in advertising messages. The study recommends that women portrait in advertising standard should be maintain, because it influence choice of consumers. TABLE OF CONTENTS Title page - - - - - - - - - i Certification - - - - - - - - - ii Approval page - - - - - - - - iii Declaration- - - - - - - - - - iv Dedication - - - - - - - - - v Acknowledgement - - - - - - - - vi Table of contents - - - - - - - - vii Abstract - - - - - - - - - ix CHAPTER ONE: INTRODUCTION 1.1 Introduction- - - - - - - - 1 1.2 Statement of the Problem - - - - - - 4 1.3 Objectives of the Study - - - - - - 5 1.4 Research Questions - - - - - - 5 1.5 Scope of the Study - - - - - - - 5 1.6 Significance of the Study - - - - - - 6 1.7 Definition of terms - - - - - - - 6 CHAPTER TWO: LITERATURE REVIEW 2.1 Introduction- - - - - - - - 8 2.2 Concept of Advertisement- - - - - - 10 2.3 History of Advertisement in the World- - - - 11 2.4 History of...
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