Mahatma Gandhi University provides presentation for " Accounting & Finance" .For more Information about "Accounting & Finance". Visit Online: http://www.mgu.edu.in/
This full document shows us the essence of corporate finance - Bachelor - Economics & Finance - Kyungpook National University,Daegu, South Korea - Jean Meilhoc
This full document shows us the essence of corporate finance - Bachelor - Economics & Finance - Kyungpook National University,Daegu, South Korea - Jean Meilhoc
Basics of finance and accounting written for owners of business including family business. Step by step learning by all professionals and self employed besides business owners. At the end of each chapter there are questions for revision & practice.
Financial Management - Objective And ScopeRahul Kumar
Special For Jaipur national University || Student || BBA || Financial Management || Objective and Scope Financial Management Presentation || Presented By - Vinay Kumar Verma
Helped in making PPT BY -Rahul Kumar
A Detailed Presentation of Financial Management Unit -1 Given By Sem 2 Students of Chandigarh University Mohali , Asia's Best & Fastest Growing University
Financial Management is seeing to it that schools have the funds it requires to meet its goals in its quest to becoming a sustainable and viable institution and that value for money is gained for such funds expended.
PROOF THAT FINANCE FOR NON-FINANCE PROFESSIONAL IS EXACTLY WHAT YOU ARE LOOKI...Graspskills
The Finance for Non-Finance Professionals Certification Training Course will help you understand financial terminologies and business measurements. Finance for Non-Finance Professionals is designed mainly for Non-financial managers from backgrounds such as design, production, engineering, sales, marketing, legal, IT and HR. Learn to manage profitably, improve decision-making and presentation of proposals by utilizing financial analysis, tools and techniques and calculate profit and loss with the Finance for Non-Finance Professionals Certification Course.
Basics of finance and accounting written for owners of business including family business. Step by step learning by all professionals and self employed besides business owners. At the end of each chapter there are questions for revision & practice.
Financial Management - Objective And ScopeRahul Kumar
Special For Jaipur national University || Student || BBA || Financial Management || Objective and Scope Financial Management Presentation || Presented By - Vinay Kumar Verma
Helped in making PPT BY -Rahul Kumar
A Detailed Presentation of Financial Management Unit -1 Given By Sem 2 Students of Chandigarh University Mohali , Asia's Best & Fastest Growing University
Financial Management is seeing to it that schools have the funds it requires to meet its goals in its quest to becoming a sustainable and viable institution and that value for money is gained for such funds expended.
PROOF THAT FINANCE FOR NON-FINANCE PROFESSIONAL IS EXACTLY WHAT YOU ARE LOOKI...Graspskills
The Finance for Non-Finance Professionals Certification Training Course will help you understand financial terminologies and business measurements. Finance for Non-Finance Professionals is designed mainly for Non-financial managers from backgrounds such as design, production, engineering, sales, marketing, legal, IT and HR. Learn to manage profitably, improve decision-making and presentation of proposals by utilizing financial analysis, tools and techniques and calculate profit and loss with the Finance for Non-Finance Professionals Certification Course.
Meaning Of Accounting.
Accounting as a source of information.
Role of an accountant.
Characteristics of an accounting information.
Objectives of accounting
Basic terms in accounting
Yenesew Ferede - Welcome to the strange new world of accounting for ...lulumokenin
The globalization of economy, technological advancement, and complexity of business and allegations of fraudulent financial reporting have recently sharpened the ever increasing attention to internal control and internal auditing (Karagiorgos et al. 2016). The developing role of the internal auditing is also reflected in its current definition, i.e. internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined
The globalization of economy, technological advancement, and complexity of business and allegations of fraudulent financial reporting have recently sharpened the ever increasing attention to internal control and internal auditing (Karagiorgos et al. 2016). The developing role of the internal auditing is also reflected in its current definition, i.e. internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined
The globalization of economy, technological advancement, and complexity of business and allegations of fraudulent financial reporting have recently sharpened the ever increasing attention to internal control and internal auditing (Karagiorgos et al. 2016). The developing role of the internal auditing is also reflected in its current definition, i.e. internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined The globalization of economy, technological advancement, and complexity of business and allegations of fraudulent financial reporting have recently sharpened the ever increasing attention to internal control and internal auditing (Karagiorgos et al. 2016). The developing role of the internal auditing is also reflected in its current definition, i.e. internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined
The globalization of economy, technological advancement, and complexity of business and allegations of fraudulent financial reporting have recently sharpened the ever increasing attention to internal control and internal auditing (Karagiorgos et al. 2016). The developing role of the internal auditing is also reflected in its current definition, i.e. internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined
The globalization of economy, technological advancement, and cowe
Introduction, Accounting as an Information System, Branches of Accounting, Meaning of Financial Accounting, Users of Accounting Information- GAAPS- Basic Concepts and Conventions- Accounting Standards issued by ICAI and IFRS issued by IASB- Manual Vs Computerized Accounting.
Budgeting is a process of expressing quantified resource requirements (amount of capital, amount of material, number of people) into time-phased goals and milestones.
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Mahatma Gandhi University provides Syllabus for "Post Graduate Diploma in Hotel Management" .For more Information about " Hotel Management". Visit Online: http://www.mgu.edu.in/
Mahatma Gandhi University provides Syllabus for "Masters in Hotel Management" .For more Information about "Hotel Management". Visit Online: http://www.mgu.edu.in/
Mahatma Gandhi University provides Syllabus for "Bachelors in hotel management" .For more Information about " Hotel Management". Visit Online: http://www.mgu.edu.in/
Mahatma Gandhi University provides Syllabus for "Advance diploma in Hotel Management" .For more Information about " Hotel Management". Visit Online: http://www.mgu.edu.in/
Mahatma Gandhi University provides Syllabus for "Post Graduate Hotel Management" .For more Information about " Hotel Management". Visit Online: http://www.mgu.edu.in/
Mahatma Gandhi University provides Syllabus for "Post Graduate Product Management".For more Information about "Product Management". Visit Online: http://www.mgu.edu.in/
Mahatma Gandhi University shares "Bachelor of-science-in-information-technology" SYLLABUS for INFORMATION TECHNOLOGY Course.
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Francesca Gottschalk - How can education support child empowerment.pptxEduSkills OECD
Francesca Gottschalk from the OECD’s Centre for Educational Research and Innovation presents at the Ask an Expert Webinar: How can education support child empowerment?
Read| The latest issue of The Challenger is here! We are thrilled to announce that our school paper has qualified for the NATIONAL SCHOOLS PRESS CONFERENCE (NSPC) 2024. Thank you for your unwavering support and trust. Dive into the stories that made us stand out!
Operation “Blue Star” is the only event in the history of Independent India where the state went into war with its own people. Even after about 40 years it is not clear if it was culmination of states anger over people of the region, a political game of power or start of dictatorial chapter in the democratic setup.
The people of Punjab felt alienated from main stream due to denial of their just demands during a long democratic struggle since independence. As it happen all over the word, it led to militant struggle with great loss of lives of military, police and civilian personnel. Killing of Indira Gandhi and massacre of innocent Sikhs in Delhi and other India cities was also associated with this movement.
Synthetic Fiber Construction in lab .pptxPavel ( NSTU)
Synthetic fiber production is a fascinating and complex field that blends chemistry, engineering, and environmental science. By understanding these aspects, students can gain a comprehensive view of synthetic fiber production, its impact on society and the environment, and the potential for future innovations. Synthetic fibers play a crucial role in modern society, impacting various aspects of daily life, industry, and the environment. ynthetic fibers are integral to modern life, offering a range of benefits from cost-effectiveness and versatility to innovative applications and performance characteristics. While they pose environmental challenges, ongoing research and development aim to create more sustainable and eco-friendly alternatives. Understanding the importance of synthetic fibers helps in appreciating their role in the economy, industry, and daily life, while also emphasizing the need for sustainable practices and innovation.
June 3, 2024 Anti-Semitism Letter Sent to MIT President Kornbluth and MIT Cor...Levi Shapiro
Letter from the Congress of the United States regarding Anti-Semitism sent June 3rd to MIT President Sally Kornbluth, MIT Corp Chair, Mark Gorenberg
Dear Dr. Kornbluth and Mr. Gorenberg,
The US House of Representatives is deeply concerned by ongoing and pervasive acts of antisemitic
harassment and intimidation at the Massachusetts Institute of Technology (MIT). Failing to act decisively to ensure a safe learning environment for all students would be a grave dereliction of your responsibilities as President of MIT and Chair of the MIT Corporation.
This Congress will not stand idly by and allow an environment hostile to Jewish students to persist. The House believes that your institution is in violation of Title VI of the Civil Rights Act, and the inability or
unwillingness to rectify this violation through action requires accountability.
Postsecondary education is a unique opportunity for students to learn and have their ideas and beliefs challenged. However, universities receiving hundreds of millions of federal funds annually have denied
students that opportunity and have been hijacked to become venues for the promotion of terrorism, antisemitic harassment and intimidation, unlawful encampments, and in some cases, assaults and riots.
The House of Representatives will not countenance the use of federal funds to indoctrinate students into hateful, antisemitic, anti-American supporters of terrorism. Investigations into campus antisemitism by the Committee on Education and the Workforce and the Committee on Ways and Means have been expanded into a Congress-wide probe across all relevant jurisdictions to address this national crisis. The undersigned Committees will conduct oversight into the use of federal funds at MIT and its learning environment under authorities granted to each Committee.
• The Committee on Education and the Workforce has been investigating your institution since December 7, 2023. The Committee has broad jurisdiction over postsecondary education, including its compliance with Title VI of the Civil Rights Act, campus safety concerns over disruptions to the learning environment, and the awarding of federal student aid under the Higher Education Act.
• The Committee on Oversight and Accountability is investigating the sources of funding and other support flowing to groups espousing pro-Hamas propaganda and engaged in antisemitic harassment and intimidation of students. The Committee on Oversight and Accountability is the principal oversight committee of the US House of Representatives and has broad authority to investigate “any matter” at “any time” under House Rule X.
• The Committee on Ways and Means has been investigating several universities since November 15, 2023, when the Committee held a hearing entitled From Ivory Towers to Dark Corners: Investigating the Nexus Between Antisemitism, Tax-Exempt Universities, and Terror Financing. The Committee followed the hearing with letters to those institutions on January 10, 202
2024.06.01 Introducing a competency framework for languag learning materials ...Sandy Millin
http://sandymillin.wordpress.com/iateflwebinar2024
Published classroom materials form the basis of syllabuses, drive teacher professional development, and have a potentially huge influence on learners, teachers and education systems. All teachers also create their own materials, whether a few sentences on a blackboard, a highly-structured fully-realised online course, or anything in between. Despite this, the knowledge and skills needed to create effective language learning materials are rarely part of teacher training, and are mostly learnt by trial and error.
Knowledge and skills frameworks, generally called competency frameworks, for ELT teachers, trainers and managers have existed for a few years now. However, until I created one for my MA dissertation, there wasn’t one drawing together what we need to know and do to be able to effectively produce language learning materials.
This webinar will introduce you to my framework, highlighting the key competencies I identified from my research. It will also show how anybody involved in language teaching (any language, not just English!), teacher training, managing schools or developing language learning materials can benefit from using the framework.
Embracing GenAI - A Strategic ImperativePeter Windle
Artificial Intelligence (AI) technologies such as Generative AI, Image Generators and Large Language Models have had a dramatic impact on teaching, learning and assessment over the past 18 months. The most immediate threat AI posed was to Academic Integrity with Higher Education Institutes (HEIs) focusing their efforts on combating the use of GenAI in assessment. Guidelines were developed for staff and students, policies put in place too. Innovative educators have forged paths in the use of Generative AI for teaching, learning and assessments leading to pockets of transformation springing up across HEIs, often with little or no top-down guidance, support or direction.
This Gasta posits a strategic approach to integrating AI into HEIs to prepare staff, students and the curriculum for an evolving world and workplace. We will highlight the advantages of working with these technologies beyond the realm of teaching, learning and assessment by considering prompt engineering skills, industry impact, curriculum changes, and the need for staff upskilling. In contrast, not engaging strategically with Generative AI poses risks, including falling behind peers, missed opportunities and failing to ensure our graduates remain employable. The rapid evolution of AI technologies necessitates a proactive and strategic approach if we are to remain relevant.
The French Revolution, which began in 1789, was a period of radical social and political upheaval in France. It marked the decline of absolute monarchies, the rise of secular and democratic republics, and the eventual rise of Napoleon Bonaparte. This revolutionary period is crucial in understanding the transition from feudalism to modernity in Europe.
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2. OBJECTIVES
Define the concept of accounting
Discuss various functions of accounting
Explain the difference between bookkeeping and accounting
Describe accounting as a source of information
Identify different users of accounting information
Elaborate on the role of accounting
Describe the three branches of accounting
Define the basic accounting terms
3. INTRODUCTION
Accounting is an old concept which came into existence with the
beginning of money, business, economics and banking. Generally,
accounting is referred to as a “language of business” and its concepts,
conventions, policies and standards have undergone changes several
times. The concept of accounting is very essential for the managers as it
is applied in the day-to-day working of an organization. Managers of each
department must be well versed with the basic accounting concepts to
understand various costs, revenue, and profit. Accounting concepts help
to understand various financial transactions, methods of recording them,
and evaluating them to get the desired results. These concepts not only
provide information to managers of an organization, but also to other
stakeholders of the organization. Accounting, hence, is the basic
requirement for growth and smooth working of an organization.
4. CONCEPT OF
ACCOUNTING
According to the American Accounting Association
(AAA):
“Accounting is the process of identifying, measuring, and
communicating economic information to permit informed
judgments and decisions by users of the information.”
As per the Committee on Terminology of the American
Institute of Certified Public Accountants (AICPA):
“Accounting is the art of recording, classifying and summarizing
in a significant manner, and in terms of money, transactions and
events which are, in parts at least, of a financial character, and
interpreting the results thereof.”
5. ADVANTAGES OF
ACCOUNTING
Maintaining the Business Records.
Preparing the financial statement.
Comparing results.
Helping in Decision Making.
Providing information to interested groups.
Providing legal evidences and helping in preventing any
misconduct or threats from rival organizations.
6. LIMITATIONS OF
ACCOUNTING
Focuses only on financial transactions or events while ignoring the
non-monetary items.
Leads to wrong conclusions if the assumptions of accounting data
are inaccurate.
Obtains biased information from the accountant if he/she willing
makes inappropriate estimations.
Shows fixed asset at a particular cost, which would depreciate over
time.
Provides accounting information on a yearly basis only while the
information can also be required for a shorter duration
7. ROLE OF
ACCOUNTING
Role of Language: Involves maintaining and
processing the financial information required by a
business entity for its management and reporting
purposes.
Role of Information System: Involves collection
and communication of financial information about
an enterprise to the interested parties.
Role of Historical Records: Involves the recording
of information in the form of a profit and loss
account, and balance sheet at the end of the
financial year.
8. USERS OF ACCOUNTING
INFORMATION
Users of
Accounting
Information
Internal
Users
Owners
Manageme
nt
External
Users
Banks and
Financial
Institutions
Investors
and
Potential
Investors
Creditors
Government
and its
Authorities
Society
10. FINANCIAL
ACCOUNTING
According to Kohler’s Dictionary for Accountants, “Financial
accounting is the accounting for revenues, expenses, assets
and liabilities that is commonly carried on in the general office
of a business.”
The result of the financial accounting process is
communicated to the decision makers through the financial
statements.
As per Accounting Standard 3 issued by the Institute of
Chartered Accountants of India, there are mainly three
financial statements:
• Income statements (trading account and profit and loss account)
• Balance sheet (assets and liabilities)
• Cash Flow Statement
11. COST ACCOUNTING
According to ICMA, London:
“Cost Accounting is the application of cost accounting principles, methods and
techniques to the science, art and practice of cost control and ascertainment of
profitability. It includes the information derived therefrom for the purpose of
managerial decision making”.
The steps involved in the cost accounting process are as
follows:
• Cost determination: Calculation of cost incurred on a particular
product or activity.
• Cost recording: Recording of the determined cost in the cost
journal and posting to the ledger.
• Cost analysis: Evaluation of cost information to assist the
planning and controlling of the business activities
• Cost reporting: Reporting of cost data for internal and external
reporting purposes
12. MANAGEMENT
ACCOUNTING
Management accounting is the process of designing the
accounting system for the management.
Management is primarily concerned with the supply of
information that is useful for- decision-making, planning, and
controlling of the business operations and, thus, maximizing
profit.
The Chartered Institute of Management Accountants (CIMA),
London, defines Management Accounting as follows:
“The process of identification, measurement, accumulation, analysis,
preparation, interpretation, and communication of information used by
management to plan, evaluate and control within an entity and to assure
appropriate use of and accountability for its resources. Management
accounting also comprises the preparation of financial reports for non-
management groups such as shareholders, creditors, regulatory agencies and
tax authorities.”
13. BASIC ACCOUNTING
TERMS
Assets: Refers to the property or legal rights owned by an individual
or organization.
• Fixed Assets: Refers to the assets that are purchased for the purpose of
business operations and not for resale.
• Current Assets: Refers to the assets that are kept for short term with the
purpose of converting them into cash or for resale like- debtors, cash,
bank balance and bills receivables.
• Tangible Assets: Refers to the assets that are provided in the physical
form. For example, land, building, plant, and machinery.
• Intangible Assets: Refers to the assets that do not have any physical
form, for example- goodwill, trademarks, patents, and copyrights.
Expenses: Refers to the cost incurred by an organization while
producing products and services for earning revenue.
Income: Refers to the profit earned over a given duration. In other
words, income is the difference between revenue and expenses
14. BASIC ACCOUNTING
TERMS (CONTD.)
Expenditure: Is an amount of money paid by an organization in exchange of
the benefit received.
• Capital Expenditure: Refers to the amount spent on purchasing assets, the
benefit of which lasts for more than a year.
• Revenue Expenditure: Refers to the amount spent on the purchase of goods and
services that are consumed within a short period, say within a year.
Revenue: Refers to the amount earned by an organization from its normal
business operations. It is mainly generated by selling the products or
providing services to customers.
Debtor: Refers to an individual or an entity who owes money to an
individual or organization generally, on account of credit sales.
Creditor: Refers to an individual or an entity to whom an organization owes
money. Creditors provide goods and services to the organization on credit
for which they would be paid later by the organization.