Adjustment entries
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This document summarizes the two types of adjustment entries: deferred adjustments and accrued adjustments. It describes how deferred expenses and income are initially recognized as assets or liabilities, then later adjusted to expense or revenue. It also explains how accrued expenses and income are adjusted through a liability or receivable. Additional topics covered include depreciation and allowances for doubtful debt.
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Adjusting entries 08022013
This document discusses key accounting principles and concepts related to revenue and expense recognition, adjusting entries, depreciation, doubtful accounts, and inventory. It explains that revenues are recognized when earned and expenses when incurred, and that adjusting entries are made at the end of each accounting period to apply these principles. Methods for recognizing and estimating depreciation, doubtful accounts, and taking physical inventory are also summarized.
Adjusting the accounts
The document discusses the periodicity concept in accounting and the need for adjustments. It covers the types of accounting periods including fiscal year, calendar year, and interim periods. It also discusses the revenue and expense recognition principles. The main types of adjustments are for deferrals, such as prepaid expenses and depreciation, and for accruals. Examples are provided for recording prepaid rent and supplies using both the asset and expense methods. Depreciation is also explained as an allocation of the cost of long-term assets over their estimated useful lives.
Adjustment Accounts
The document discusses adjustment accounts, which are used to record transactions that affect more than one accounting period. There are four main types of adjustment accounts: prepayments, advance revenue, accrued expenses, and accrued revenue. For each type, the document provides an example transaction to illustrate how it is recorded through adjustment accounts, such as prepaid rent, unearned rent, accrued salaries, and legal fees receivable. Adjustment accounts ensure expenses and revenues are recorded in the appropriate accounting period.
Adjusting Entries
Adjusting entries are journal entries made at the end of an accounting period to allocate revenues and expenses to the appropriate period. This is necessary because under the accrual basis of accounting, revenues are reported in the period they are earned and expenses in the period they are incurred. Some accounts, like prepaid expenses and unearned revenue, require adjustment to adhere to the revenue recognition and matching principles. The document provides examples of accounts that need adjustment, the cash versus accrual accounting methods, and the purpose of adjusting entries in ensuring financial statements reflect the proper period's financial activity.
Accounting adjusting
Adjusting entries bring account balances up to date at the end of an accounting period. They are necessary for items that have been deferred or accrued. Adjusting entries ensure revenues are recorded in the period earned and expenses are recognized in the period incurred. The trial balance is the starting point for adjusting entries. There are four main types of adjusting entries: prepaid expenses, unearned revenues, accrued revenues, and accrued expenses. Adjusting entries update account balances before financial statements are prepared from the adjusted trial balance.
Adjusting Entries
An adjusting entry involves both an income statement account (revenue or expense) and a balance sheet account (asset or liability) to record unrecognized income or expenses for the period. There are two categories of adjusting entries: deferrals and accruals. Deferrals involve prepaid expenses, unearned revenue, and similar items. Accruals involve accrued expenses and accrued revenue. Important rules are that cash is never involved in adjusting entries and adjusting entries always involve a revenue or expense account.
Adjusting entries
Adjusting entries are used to match expenses and revenues to the correct accounting period. There are two types of adjustments - accruals and deferrals. Accruals recognize revenues or expenses that were earned or incurred in the current period but not yet recorded, like accrued interest. Deferrals move revenues or expenses that were already recorded to the proper period, like prepaid insurance being moved to the period of coverage. Adjusting entries are journal entries posted to the general ledger at the end of each period to ensure accurate financial reporting.
Adjusting entrieskaizer
This document provides an overview of adjusting entries in accounting. It explains that adjusting entries are needed at the end of an accounting period to update certain account balances, such as accruing expenses that have been incurred but not recorded. It provides examples of analyzing adjusting entry scenarios involving prepaid insurance and unearned revenue to determine the appropriate debit and credit accounts and amounts. The key points are that adjusting entries use at least one income statement and one balance sheet account, and adhere to the matching principle of accrual basis accounting.
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Adjusting entries 08022013
This document discusses key accounting principles and concepts related to revenue and expense recognition, adjusting entries, depreciation, doubtful accounts, and inventory. It explains that revenues are recognized when earned and expenses when incurred, and that adjusting entries are made at the end of each accounting period to apply these principles. Methods for recognizing and estimating depreciation, doubtful accounts, and taking physical inventory are also summarized.
Adjusting the accounts
The document discusses the periodicity concept in accounting and the need for adjustments. It covers the types of accounting periods including fiscal year, calendar year, and interim periods. It also discusses the revenue and expense recognition principles. The main types of adjustments are for deferrals, such as prepaid expenses and depreciation, and for accruals. Examples are provided for recording prepaid rent and supplies using both the asset and expense methods. Depreciation is also explained as an allocation of the cost of long-term assets over their estimated useful lives.
Adjustment Accounts
The document discusses adjustment accounts, which are used to record transactions that affect more than one accounting period. There are four main types of adjustment accounts: prepayments, advance revenue, accrued expenses, and accrued revenue. For each type, the document provides an example transaction to illustrate how it is recorded through adjustment accounts, such as prepaid rent, unearned rent, accrued salaries, and legal fees receivable. Adjustment accounts ensure expenses and revenues are recorded in the appropriate accounting period.
Adjusting Entries
Adjusting entries are journal entries made at the end of an accounting period to allocate revenues and expenses to the appropriate period. This is necessary because under the accrual basis of accounting, revenues are reported in the period they are earned and expenses in the period they are incurred. Some accounts, like prepaid expenses and unearned revenue, require adjustment to adhere to the revenue recognition and matching principles. The document provides examples of accounts that need adjustment, the cash versus accrual accounting methods, and the purpose of adjusting entries in ensuring financial statements reflect the proper period's financial activity.
Accounting adjusting
Adjusting entries bring account balances up to date at the end of an accounting period. They are necessary for items that have been deferred or accrued. Adjusting entries ensure revenues are recorded in the period earned and expenses are recognized in the period incurred. The trial balance is the starting point for adjusting entries. There are four main types of adjusting entries: prepaid expenses, unearned revenues, accrued revenues, and accrued expenses. Adjusting entries update account balances before financial statements are prepared from the adjusted trial balance.
Adjusting Entries
An adjusting entry involves both an income statement account (revenue or expense) and a balance sheet account (asset or liability) to record unrecognized income or expenses for the period. There are two categories of adjusting entries: deferrals and accruals. Deferrals involve prepaid expenses, unearned revenue, and similar items. Accruals involve accrued expenses and accrued revenue. Important rules are that cash is never involved in adjusting entries and adjusting entries always involve a revenue or expense account.
Adjusting entries
Adjusting entries are used to match expenses and revenues to the correct accounting period. There are two types of adjustments - accruals and deferrals. Accruals recognize revenues or expenses that were earned or incurred in the current period but not yet recorded, like accrued interest. Deferrals move revenues or expenses that were already recorded to the proper period, like prepaid insurance being moved to the period of coverage. Adjusting entries are journal entries posted to the general ledger at the end of each period to ensure accurate financial reporting.
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This document provides an overview of adjusting entries in accounting. It explains that adjusting entries are needed at the end of an accounting period to update certain account balances, such as accruing expenses that have been incurred but not recorded. It provides examples of analyzing adjusting entry scenarios involving prepaid insurance and unearned revenue to determine the appropriate debit and credit accounts and amounts. The key points are that adjusting entries use at least one income statement and one balance sheet account, and adhere to the matching principle of accrual basis accounting.
Adjusting entries ppt
Adjusting entries are required at the end of each accounting period to account for transactions that affect more than one period. This includes prepaid expenses that are recorded as assets and amortized over multiple periods, accrued expenses that are recorded as liabilities, unearned revenue that is initially recorded as a liability and recognized over multiple periods, and accrued revenue that is initially recorded as an asset. Examples of adjusting entries provided include entries to allocate prepaid rent over a year, recognize accrued salaries, and record accrued commission revenue.
Adjusting entries 2
The document discusses key accounting principles such as revenue recognition, matching principle, and adjusting entries. It defines different types of adjusting entries including prepaid expenses, unearned revenues, accrued revenues, and accrued expenses. Examples are provided for journal entries to record accrued revenues and expenses. The summary identifies the major concepts covered in the document which are the different types of adjusting entries and how to prepare adjusting entries for accruals.
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This document discusses adjusting entries in accounting. It explains that adjusting entries are necessary at the end of an accounting period to update accounts for transactions that have occurred but not yet been recorded. There are two main types of adjusting entries - deferrals and accruals. Deferrals relate to prepaid expenses and unearned revenue, while accruals accumulate revenues and expenses that were incurred in a period but not yet recorded. The document provides examples of prepaid expenses, depreciation, and interest earned to illustrate the adjusting entry process.
Adjusting Entries | Accounting
Adjusting entries bring account balances up to date at the end of an accounting period by recording changes that have not been entered in the accounting records, such as items that have been deferred or accrued. Adjusting entries are necessary when using accrual basis accounting to adhere to the matching principle. Adjusting entries are internal transactions that do not have a source document and involve at least one income statement and one balance sheet account, but do not affect the cash account.
Unit 3 - Adjusting Process Concepts
The document describes the adjusting process in accounting. It explains that under the accrual basis of accounting, revenues are reported when earned and expenses are reported when incurred, rather than when cash is received or paid. Some accounts, like expenses incurred over time, need to be adjusted at the end of the accounting period before financial statements are prepared. The main types of account adjustments are prepaid expenses, unearned revenues, accrued expenses, and accrued revenues.
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This document discusses accrual versus cash basis accounting and the adjusting process. It provides examples of adjusting entries for prepaid expenses, supplies, depreciation, accrued expenses, accrued revenues, and unearned revenues. The key points are:
- Accrual basis accounting records revenues when earned and expenses when incurred, regardless of cash receipt/payment. Cash basis records when cash is paid/received.
- Adjusting entries bring accounts to correct balances at financial statement dates by recognizing revenues/expenses in appropriate periods.
- An adjusted trial balance serves as the basis for the financial statements: income statement, statement of owner's equity, and balance sheet.
Accounting Cycle- Accruals and Defferls- Adjusting entries
An accrual occurs before a payment or receipt. A deferral occurs after a payment or receipt. There are accruals for expenses and for revenues. There are deferrals for expenses and for revenues.
An accrual of an expense refers to the reporting of an expense and the related liability in the period in which they occur, and that period is prior to the period in which the payment is made. An example of an accrual for an expense is the electricity that is used in December, but the payment will not be made until January.
An accrual of revenues refers to the reporting of revenues and the related receivables in the period in which they are earned, and that period is prior to the period of the cash receipt. An example of the accrual of revenues is the interest earned in December on an investment in a government bond, but the interest will not be received until January.
A deferral of an expense refers to a payment that was made in one period, but will be reported as an expense in a later period. An example is the payment in December for the six-month insurance premium that will be reported as an expense in the months of January through June.
A deferral of revenues refers to receipts in one accounting period, but they will be earned in future accounting periods. For example, the insurance company has a cash receipt in December for a six-month insurance premium. However, the insurance company will report this as part of its revenues in January through June.
Provisions in Accounting & Prepaid Expenses
Accrual-basis accounting is a concept in which expenses are recorded when incurred, not when amount is paid.
1. ACCRUALS / PROVISIONS: All expenses incurred to generate revenues must be recognized in the same period as the related revenues.
A provision is an amount that you put in aside in your accounts to cover a future liability.
2. PREPAID: A type of asset that arises on a balance sheet as a result of business making payments for goods and services to be received in the near future.
The Accounting Cycle: Accruals and Deferrals
This document discusses adjusting entries in accounting. It explains that adjusting entries are needed when revenue or expenses affect more than one accounting period. There are four main types of adjusting entries: 1) converting assets to expenses, 2) converting liabilities to revenue, 3) accruing unpaid expenses, and 4) accruing uncollected revenue. The document provides examples of each type of adjusting entry and explains how they affect the financial statements. It also discusses key accounting concepts like accruals, deferrals, and depreciation expense.
Adjusting journal entries
This document discusses key accounting concepts related to accrual basis accounting, adjusting entries, and accounting for various transactions through journal entries. It defines accrual basis and cash basis accounting. It explains that adjusting entries are made at the end of an accounting period to properly state accounts and recognize revenues and expenses according to the matching principle. Various types of adjusting entries are described for expenses/revenues due or received, prepaid/deferred items, closing stock, depreciation, bad debts, and more. Examples of adjusting entries for specific transactions are provided.
Adjusting the account
1. Adjusting entries are made to properly record revenues and expenses in the accounting period in which they are earned or incurred, according to the accrual basis of accounting.
2. There are two types of adjusting entries: prepayments, which involve prepaid expenses and unearned revenues, and accruals, which involve accrued revenues and accrued expenses.
3. Adjusting entries are necessary to prepare accurate financial statements from the adjusted trial balance in accordance with generally accepted accounting principles.
Adjustments to final accounts
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The document provides information about adjusting entries in accounting. It discusses:
1. The need to make adjusting entries to comply with the accrual basis of accounting and match revenues and expenses to the proper periods.
2. The main types of adjusting entries - prepayments (prepaid expenses and unearned revenues) and accruals (accrued revenues and accrued expenses).
3. Examples of specific adjusting entries for prepaid expenses, unearned revenues, accrued revenues, and accrued expenses.
Final Account Adjustments
Balance Sheet Inc is a leading tax service provider in the West Palm Beach area. Having an experience of more than 26 years on our side, we have been providing exceptional services to our client in preparing and filling forms to strategic tax planning. We also offer audit related services and can also represent you before IRS cases of audit and collection.
Some of our tax services are
1. Payroll returns
2. Individual Income
3. Business
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5. Offers in compromise
6. Direct IRS Communication
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Adjustment in final accounts
The document discusses various adjustments that need to be made in final accounts, including expenses owing, prepaid expenses, accrued income, income received in advance, depreciation, and bad debts. Expenses owing are expenses incurred during the year but not yet paid, and are shown as a current liability. Prepaid expenses are expenses paid during the year that relate to the next year, and are shown as a current asset. Accrued income is income earned during the year but not yet received, and is added to income as a current asset. Income received in advance is income received for the next year, and is deducted from income as a current liability. Depreciation and bad debts are expenses deducted from assets.
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This document provides an overview of the accounting cycle and how to complete it, including adjusting entries, preparing an adjusted trial balance, closing entries, and financial statements. Key steps include making adjustments to account for accrued and deferred revenues and expenses, preparing an adjusted trial balance, closing temporary accounts and preparing the income statement, statement of owner's equity, and balance sheet from the adjusted trial balance.
Final account adjustment
The Trial Balance is a statement of ledger account balances as on a particular date (instance).
Final Accounting is done towards the end of the accounting period.
The trial balance that we consider in the preparation of final accounts is the one that is prepared towards the end of the accounting period i.e. on the last day of the accounting period.
There might be a number of accounting transactions which might not have been taken into consideration by the time the Trial Balance has been prepared.
The transactions which have not yet been journalized, appended to the trial balance are what we call adjustments.
Any irrecoverable portion of sundry debtors is termed as bad debts. Bad debt is a loss to the business. If it is given in the Trial balance, it should be shown on the debit side of Profit & Loss Account. Bad debts given in the adjustment is to be deducted from sundry debtors in the Balance Sheet and the same is debited to the Profit & Loss Account.
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Adjusting entries ppt
Adjusting entries are required at the end of each accounting period to account for transactions that affect more than one period. This includes prepaid expenses that are recorded as assets and amortized over multiple periods, accrued expenses that are recorded as liabilities, unearned revenue that is initially recorded as a liability and recognized over multiple periods, and accrued revenue that is initially recorded as an asset. Examples of adjusting entries provided include entries to allocate prepaid rent over a year, recognize accrued salaries, and record accrued commission revenue.
Adjusting entries 2
The document discusses key accounting principles such as revenue recognition, matching principle, and adjusting entries. It defines different types of adjusting entries including prepaid expenses, unearned revenues, accrued revenues, and accrued expenses. Examples are provided for journal entries to record accrued revenues and expenses. The summary identifies the major concepts covered in the document which are the different types of adjusting entries and how to prepare adjusting entries for accruals.
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This document discusses adjusting entries in accounting. It explains that adjusting entries are necessary at the end of an accounting period to update accounts for transactions that have occurred but not yet been recorded. There are two main types of adjusting entries - deferrals and accruals. Deferrals relate to prepaid expenses and unearned revenue, while accruals accumulate revenues and expenses that were incurred in a period but not yet recorded. The document provides examples of prepaid expenses, depreciation, and interest earned to illustrate the adjusting entry process.
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Adjusting entries bring account balances up to date at the end of an accounting period by recording changes that have not been entered in the accounting records, such as items that have been deferred or accrued. Adjusting entries are necessary when using accrual basis accounting to adhere to the matching principle. Adjusting entries are internal transactions that do not have a source document and involve at least one income statement and one balance sheet account, but do not affect the cash account.
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The document describes the adjusting process in accounting. It explains that under the accrual basis of accounting, revenues are reported when earned and expenses are reported when incurred, rather than when cash is received or paid. Some accounts, like expenses incurred over time, need to be adjusted at the end of the accounting period before financial statements are prepared. The main types of account adjustments are prepaid expenses, unearned revenues, accrued expenses, and accrued revenues.
CHAPTER 3 Measuring Business Income: The Adjusting Process
This document discusses accrual versus cash basis accounting and the adjusting process. It provides examples of adjusting entries for prepaid expenses, supplies, depreciation, accrued expenses, accrued revenues, and unearned revenues. The key points are:
- Accrual basis accounting records revenues when earned and expenses when incurred, regardless of cash receipt/payment. Cash basis records when cash is paid/received.
- Adjusting entries bring accounts to correct balances at financial statement dates by recognizing revenues/expenses in appropriate periods.
- An adjusted trial balance serves as the basis for the financial statements: income statement, statement of owner's equity, and balance sheet.
Accounting Cycle- Accruals and Defferls- Adjusting entries
An accrual occurs before a payment or receipt. A deferral occurs after a payment or receipt. There are accruals for expenses and for revenues. There are deferrals for expenses and for revenues.
An accrual of an expense refers to the reporting of an expense and the related liability in the period in which they occur, and that period is prior to the period in which the payment is made. An example of an accrual for an expense is the electricity that is used in December, but the payment will not be made until January.
An accrual of revenues refers to the reporting of revenues and the related receivables in the period in which they are earned, and that period is prior to the period of the cash receipt. An example of the accrual of revenues is the interest earned in December on an investment in a government bond, but the interest will not be received until January.
A deferral of an expense refers to a payment that was made in one period, but will be reported as an expense in a later period. An example is the payment in December for the six-month insurance premium that will be reported as an expense in the months of January through June.
A deferral of revenues refers to receipts in one accounting period, but they will be earned in future accounting periods. For example, the insurance company has a cash receipt in December for a six-month insurance premium. However, the insurance company will report this as part of its revenues in January through June.
Provisions in Accounting & Prepaid Expenses
Accrual-basis accounting is a concept in which expenses are recorded when incurred, not when amount is paid.
1. ACCRUALS / PROVISIONS: All expenses incurred to generate revenues must be recognized in the same period as the related revenues.
A provision is an amount that you put in aside in your accounts to cover a future liability.
2. PREPAID: A type of asset that arises on a balance sheet as a result of business making payments for goods and services to be received in the near future.
The Accounting Cycle: Accruals and Deferrals
This document discusses adjusting entries in accounting. It explains that adjusting entries are needed when revenue or expenses affect more than one accounting period. There are four main types of adjusting entries: 1) converting assets to expenses, 2) converting liabilities to revenue, 3) accruing unpaid expenses, and 4) accruing uncollected revenue. The document provides examples of each type of adjusting entry and explains how they affect the financial statements. It also discusses key accounting concepts like accruals, deferrals, and depreciation expense.
Adjusting journal entries
This document discusses key accounting concepts related to accrual basis accounting, adjusting entries, and accounting for various transactions through journal entries. It defines accrual basis and cash basis accounting. It explains that adjusting entries are made at the end of an accounting period to properly state accounts and recognize revenues and expenses according to the matching principle. Various types of adjusting entries are described for expenses/revenues due or received, prepaid/deferred items, closing stock, depreciation, bad debts, and more. Examples of adjusting entries for specific transactions are provided.
Adjusting the account
1. Adjusting entries are made to properly record revenues and expenses in the accounting period in which they are earned or incurred, according to the accrual basis of accounting.
2. There are two types of adjusting entries: prepayments, which involve prepaid expenses and unearned revenues, and accruals, which involve accrued revenues and accrued expenses.
3. Adjusting entries are necessary to prepare accurate financial statements from the adjusted trial balance in accordance with generally accepted accounting principles.
Adjustments to final accounts
An introductory slide on how to adjust for bad debts,provision for doubtful debts and provision for cash discounts
Introduction to Accounting ch03
The document provides information about adjusting entries in accounting. It discusses:
1. The need to make adjusting entries to comply with the accrual basis of accounting and match revenues and expenses to the proper periods.
2. The main types of adjusting entries - prepayments (prepaid expenses and unearned revenues) and accruals (accrued revenues and accrued expenses).
3. Examples of specific adjusting entries for prepaid expenses, unearned revenues, accrued revenues, and accrued expenses.
Final Account Adjustments
Balance Sheet Inc is a leading tax service provider in the West Palm Beach area. Having an experience of more than 26 years on our side, we have been providing exceptional services to our client in preparing and filling forms to strategic tax planning. We also offer audit related services and can also represent you before IRS cases of audit and collection.
Some of our tax services are
1. Payroll returns
2. Individual Income
3. Business
4. Non Profit Returns
5. Offers in compromise
6. Direct IRS Communication
So, whether you hate preparing your tax returns or find taxes to be time consuming, we can help you out. We can also help you if you need 100% accuracy in your taxes or are facing issues related with IRS debt/audit.
Adjustment in final accounts
The document discusses various adjustments that need to be made in final accounts, including expenses owing, prepaid expenses, accrued income, income received in advance, depreciation, and bad debts. Expenses owing are expenses incurred during the year but not yet paid, and are shown as a current liability. Prepaid expenses are expenses paid during the year that relate to the next year, and are shown as a current asset. Accrued income is income earned during the year but not yet received, and is added to income as a current asset. Income received in advance is income received for the next year, and is deducted from income as a current liability. Depreciation and bad debts are expenses deducted from assets.
Akaun Chapter 4
This document provides an overview of the accounting cycle and how to complete it, including adjusting entries, preparing an adjusted trial balance, closing entries, and financial statements. Key steps include making adjustments to account for accrued and deferred revenues and expenses, preparing an adjusted trial balance, closing temporary accounts and preparing the income statement, statement of owner's equity, and balance sheet from the adjusted trial balance.
Final account adjustment
The Trial Balance is a statement of ledger account balances as on a particular date (instance).
Final Accounting is done towards the end of the accounting period.
The trial balance that we consider in the preparation of final accounts is the one that is prepared towards the end of the accounting period i.e. on the last day of the accounting period.
There might be a number of accounting transactions which might not have been taken into consideration by the time the Trial Balance has been prepared.
The transactions which have not yet been journalized, appended to the trial balance are what we call adjustments.
Any irrecoverable portion of sundry debtors is termed as bad debts. Bad debt is a loss to the business. If it is given in the Trial balance, it should be shown on the debit side of Profit & Loss Account. Bad debts given in the adjustment is to be deducted from sundry debtors in the Balance Sheet and the same is debited to the Profit & Loss Account.
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CHAPTER 3 Measuring Business Income: The Adjusting Process
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* Career management proactivity and agility;
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Viewers are encouraged to be alert, prepared and dignified in the face of potential organisational change.
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The document provides an overview of human resource management (HRM). It discusses the nature of management including different perspectives. It outlines the key HRM functions such as planning, organizing, staffing, leading, and controlling. It explains the line and staff aspects of HRM including the responsibilities of line managers. The document defines HRM and discusses its history. It describes the objectives of HRM from organizational, personal, and societal perspectives. Several HRM models are outlined including Fombrun, Tichy & Devanna, Harvard, David Guest, Warwick, and John Storey. The document provides a comprehensive introduction to the field of HRM.
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This document discusses emotional intelligence and conflict management. It covers key aspects of emotional intelligence like self-awareness, self-control, empathy, and social expertise. Emotional intelligence involves managing oneself and one's relationships through understanding and regulating emotions. Research shows emotional intelligence relates to success in employment, leadership, health, and business performance. Hiring and training can develop emotional intelligence competencies which are important for workplace culture, relationships, and results.Nonp 1 slides
This document provides information about accounting for non-profit organizations. It describes their characteristics including operating to provide services rather than maximize profits. Financial statements for non-profits include a receipts and payments account, income and expenditure account, and balance sheet. Specific accounts like accumulated funds and treatment of subscriptions, donations, and investments are also outlined. An example is provided showing financial statements for a club including an income and expenditure statement and balance sheet.
SSL12 Entropy
The document discusses entropy and the second law of thermodynamics. It defines the objectives as applying the second law to processes, defining entropy to quantify second law effects, and establishing the increase of entropy principle. It then defines entropy as an abstract property, discusses Clausius inequality and how Clausius realized he discovered entropy. The key points are that entropy is a state function, its change depends on initial and final states only, and the change between two states is the same for reversible and irreversible processes. It also provides an equation for determining entropy change during isothermal heat transfer.
Motivation and social adjustment
1. Maturation involves developing the capacity for warmth, intimacy, and an expanded sense of self, while social adjustment requires coping with new social standards and values.
2. Social adjustment involves forming perceptions of others based on their behaviors and attributes, which guides our interactions and relationships with them.
3. Social maturity develops over time through exposure to socially mature individuals and striving to meet the expectations of important social groups like family and peers. It involves gaining self-control, appropriately handling stress, and understanding one's social roles.
Adjustment
The document discusses adjustment and maladjustment. It defines adjustment as the process by which a living organism maintains balance between its needs and environmental influences. A well-adjusted person meets challenges with intelligence, respect, adequate aspirations, and a balanced life philosophy. Maladjustment occurs when a person cannot satisfy biological, psychological or social needs, resulting in an imbalance between personal needs and social expectations. Characteristics of maladjustment include withdrawal, shyness, anxiety, delusions, aggression, tension, and emotional disturbance.
Mortgage
A mortgage is a loan secured by real property through the use of a mortgage note and granting of a mortgage. It involves the transfer of an interest in a specifically identified immovable property from the mortgagor to the mortgagee for the purpose of securing repayment of a loan. There are different types of mortgages that vary based on factors like possession and title transfer of the mortgaged property.
Chapter 4: Evaluating the curriculum
This document discusses various models and approaches for evaluating curriculum. It begins by defining curriculum evaluation and its purposes. Several evaluation models are then described in detail, including the Bradley Model, Tyler's Objectives Model, Stufflebeam's CIPP Model, Stake's Responsive Model, and Scriven's Consumer Oriented Approach. Common steps in the evaluation process are also outlined, such as identifying stakeholders, issues to examine, appropriate data sources and collection techniques. The overall goal of curriculum evaluation is to assess the strengths and weaknesses of the curriculum to inform necessary improvements or changes.
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一比一原版(RMIT毕业证)皇家墨尔本理工大学毕业证如何办理
RMIT硕士学位证成绩单【微信95270640】《皇家墨尔本理工大学毕业证书》《QQ微信95270640》学位证书电子版：在线制作皇家墨尔本理工大学毕业证成绩单GPA修改（制作RMIT毕业证成绩单RMIT文凭证书样本）、皇家墨尔本理工大学毕业证书与成绩单样本图片、《RMIT学历证书学位证书》、皇家墨尔本理工大学毕业证案例毕业证书制作軟體、在线制作加拿大硕士学历证书真实可查.
【本科硕士】皇家墨尔本理工大学皇家墨尔本理工大学本科学位证成绩单（GPA修改）；学历认证（教育部认证）；大学Offer录取通知书留信认证使馆认证；雅思语言证书等高仿类证书。
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真实网上可查的证明材料
1教育部学历学位认证留服官网真实存档可查永久存档。
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我们对海外大学及学院的毕业证成绩单所使用的材料尺寸大小防伪结构（包括：皇家墨尔本理工大学皇家墨尔本理工大学本科学位证成绩单隐形水印阴影底纹钢印LOGO烫金烫银LOGO烫金烫银复合重叠。文字图案浮雕激光镭射紫外荧光温感复印防伪）都有原版本文凭对照。质量得到了广大海外客户群体的认可同时和海外学校留学中介做到与时俱进及时掌握各大院校的（毕业证成绩单资格证结业证录取通知书在读证明等相关材料）的版本更新信息能够在第一时间掌握最新的海外学历文凭的样版尺寸大小纸张材质防伪技术等等并在第一时间收集到原版实物以求达到客户的需求。
本公司还可以按照客户原版印刷制作且能够达到客户理想的要求。有需要办理证件的客户请联系我们在线客服中心微信：95270640 或咨询在线父亲的家很狭小除了一张单人床和一张小方桌几乎没有多余的空间山娃一下子就联想起学校的男小便处山娃很想笑却怎么也笑不出来山娃很迷惑父亲的家除了一扇小铁门连窗户也没有墓穴一般阴森森有些骇人父亲的城也便成了山娃的城父亲的家也便成了山娃的家父亲让山娃呆在屋里做作业看电视最多只能在门口透透气不能跟陌生人搭腔更不能乱跑一怕迷路二怕拐子拐人山娃很惊惧去年村里的田鸡就因为跟父亲进城一不小心被人拐跑了至今不见踪影害不
Enhancing Asset Quality: Strategies for Financial Institutions
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Scotland is in many ways a microcosm of this challenge. It has become a hub for creative industries, is home to several world-class universities and a thriving community of businesses – strengths that need to be harness and leveraged. But it also has high levels of deprivation, with homelessness reaching a record high and nearly half a million people living in very deep poverty last year. Scotland won’t be truly thriving unless it finds ways to ensure that all its inhabitants benefit from growth and investment. This is the central challenge facing policy makers both in Holyrood and Westminster.
What should a new national economic strategy for Scotland include? What would the pursuit of stronger economic growth mean for local, national and UK-wide policy makers? How will economic change affect the jobs we do, the places we live and the businesses we work for? And what are the prospects for cities like Glasgow, and nations like Scotland, in rising to these challenges?
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The NCVT MIS Certificate, issued by the National Council for Vocational Training (NCVT), is a crucial credential for skill development in India. Recognized nationwide, it verifies vocational training across diverse trades, enhancing employment prospects, standardizing training quality, and promoting self-employment. This certification is integral to India's growing labor force, fostering skill development and economic growth.
在线办理(TAMU毕业证书)美国德州农工大学毕业证PDF成绩单一模一样
学校原件一模一样【微信：741003700 】《(TAMU毕业证书)美国德州农工大学毕业证PDF成绩单》【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
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四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
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留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
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原版定制【微信:bwp0011】《(nwu毕业证书)美国西北大学毕业证学位证书》【微信:bwp0011】成绩单 、雅思、外壳、留信学历认证永久存档查询，采用学校原版纸张、特殊工艺完全按照原版一比一制作（包括：隐形水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠，文字图案浮雕，激光镭射，紫外荧光，温感，复印防伪）行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备，十五年致力于帮助留学生解决难题，业务范围有加拿大、英国、澳洲、韩国、美国、新加坡，新西兰等学历材料，包您满意。
【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【微信bwp0011】文凭即可
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留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
【关于价格问题（保证一手价格）】
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
1.2 Business Ideas Business Ideas Busine
Business Ideas PowerpointBusiness Ideas PowerpointBusiness Ideas PowerpointBusiness Ideas PowerpointBusiness Ideas PowerpointBusiness Ideas PowerpointBusiness Ideas PowerpointBusiness Ideas PowerpointBusiness Ideas PowerpointBusiness Ideas PowerpointBusiness Ideas PowerpointBusiness Ideas PowerpointBusiness Ideas PowerpointBusiness Ideas PowerpointBusiness Ideas Powerpoint
RMIT University degree offer diploma Transcript
澳洲RMIT毕业证书制作RMIT假文凭定制Q微168899991做RMIT留信网教留服认证海牙认证改RMIT成绩单GPA做RMIT假学位证假文凭高仿毕业证申请墨尔本皇家理工大学RMIT University degree offer diploma Transcript
Economic Risk Factor Update: June 2024 [SlideShare]
May’s reports showed signs of continued economic growth, said Sam Millette, director, fixed income, in his latest Economic Risk Factor Update.
For more market updates, subscribe to The Independent Market Observer at https://blog.commonwealth.com/independent-market-observer.
Independent Study - College of Wooster Research (2023-2024) FDI, Culture, Glo...
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"Does Foreign Direct Investment Negatively Affect Preservation of Culture in the Global South? Case Studies in Thailand and Cambodia."
Do elements of globalization, such as Foreign Direct Investment (FDI), negatively affect the ability of countries in the Global South to preserve their culture? This research aims to answer this question by employing a cross-sectional comparative case study analysis utilizing methods of difference. Thailand and Cambodia are compared as they are in the same region and have a similar culture. The metric of difference between Thailand and Cambodia is their ability to preserve their culture. This ability is operationalized by their respective attitudes towards FDI; Thailand imposes stringent regulations and limitations on FDI while Cambodia does not hesitate to accept most FDI and imposes fewer limitations. The evidence from this study suggests that FDI from globally influential countries with high gross domestic products (GDPs) (e.g. China, U.S.) challenges the ability of countries with lower GDPs (e.g. Cambodia) to protect their culture. Furthermore, the ability, or lack thereof, of the receiving countries to protect their culture is amplified by the existence and implementation of restrictive FDI policies imposed by their governments.
My study abroad in Bali, Indonesia, inspired this research topic as I noticed how globalization is changing the culture of its people. I learned their language and way of life which helped me understand the beauty and importance of cultural preservation. I believe we could all benefit from learning new perspectives as they could help us ideate solutions to contemporary issues and empathize with others.快速办理(SMU毕业证书)南卫理公会大学毕业证毕业完成信一模一样
学校原件一模一样【微信：741003700 】《(SMU毕业证书)南卫理公会大学毕业证》【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
Who Is Abhay Bhutada, MD of Poonawalla Fincorp
Abhay Bhutada, the Managing Director of Poonawalla Fincorp Limited, is an accomplished leader with over 15 years of experience in commercial and retail lending. A Qualified Chartered Accountant, he has been pivotal in leveraging technology to enhance financial services. Starting his career at Bank of India, he later founded TAB Capital Limited and co-founded Poonawalla Finance Private Limited, emphasizing digital lending. Under his leadership, Poonawalla Fincorp achieved a 'AAA' credit rating, integrating acquisitions and emphasizing corporate governance. Actively involved in industry forums and CSR initiatives, Abhay has been recognized with awards like "Young Entrepreneur of India 2017" and "40 under 40 Most Influential Leader for 2020-21." Personally, he values mindfulness, enjoys gardening, yoga, and sees every day as an opportunity for growth and improvement.
在线办理(GU毕业证书)美国贡萨加大学毕业证学历证书一模一样
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留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
International Sustainability Standards Board
Issb standards
New standard for reporting sustainability on lines of tcfd
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Adjustment entries
- 3. 2 types of adjustment entries Deferred Adjustments Accrued Adjustments • Deferred of Expenses • Deferred of Income • Accrued of Expenses • Accrued of Income
- 4. Deferred Adjustment 1. Deferred Expense First recognized as asset : Asset XXX Cash XXX Adjusting entry Expense XXX Asset XXX First regognized as expense : Expense XXX Cash XXX Adjusting entry : Asset XXX Expense XXX
- 5. 2. Defferred Income First recognized as a liability Cash XXX Unearned Revenue XXX Adjusting entry : Unearned Revenue XXX Revenue XXX First recognized as a revenue Cash XXX Revenue XXX Adjusting entry : Revenue XXX Unearned Revenue XXX
- 6. Accrued Adjustments 1. Accrued Expense Adjusting entry : Expense XXX Liability XXX Adjusting entry : Receivable XXX Income XXX 2. Accrued Income
- 7. Addition : 1. Depreciation Depreciation = Depreciable Cost – Residual Value Estimated Useful Life Depreciation Expense XXX Acumulated Depreciation XXX
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