Business entities

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  • Accountancy is the process of communicating financial information about a business entity to users such as shareholders and managers. The communication is generally in the form of financial statements that show in money terms the economic resources under the control of management; the art lies in selecting the information that is relevant to the user and is reliable.[2] The principles of accountancy are applied to business entities in three divisions of practical art, named accounting, bookkeeping, and auditing....

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  • To make sure that forming a corporation is the best legal and tax approach for your business, this chapter compares the corporation to other small business legal structures, such as the sole proprietorship, the partnership, and the popular limited liability company. A corporation, like a limited liability company, protects your personal assets from business creditors. But the corporation stands apart from all other business forms due to its built-in organizational structure and unique access to investment sources and capital markets.

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  • Content: Chapter 1 – Introduction to accounting, chapter 2 – Types of business entity, chapter 3 – Double entry bookkeeping, chapter 4 – Trial balance, chapter 5 – Books of prime entry and subsidiary ledgers, chapter 6 – Accruals and prepayments, chapter 7 – Receivables and payables, chapter 8 – Property, plant and equipment,..., chapter 14 – Information technology.

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  • 1. Break-even point: Điểm hòa vốn 2. Business entity concept: Nguyên tắc doanh nghiệp là một thực thể 3. Business purchase: Mua lại doanh nghiệp 4. Calls in arrear: Vốn gọi trả sau 5. Capital: Vốn 6. Authorized capital: Vốn điều lệ 7. Called-up capital: Vốn đã gọi 8. Capital expenditure: Chi phí đầu tư 9. Invested capital: Vốn đầu tư 10. Issued capital: Vốn phát hành

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  • Sole Proprietorship A business owned by a single individual. Owner maintains title to the firm’s assets. Owner has unlimited liability. 2) Partnership Similar to a sole proprietorship, except that there are two or more owners. General Partnership All partners have unlimited liability. 2b) Limited Partnership Consists of one or more general partners, who have unlimited liability, and One or more limited partners (investors) whose liability is limited to the amount of their investment in the business.

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  • It is the policy of the university that all official travel shall be properly authorized, reported, and reimbursed in accordance with university travel regulations. Under no circumstances shall travel expenses for personal travel be charged to, or temporarily funded by, the university. When a university employee travels under the sponsorship of a non-university entity, the travel expenses shall not be charged to a university account; travel advances and tickets should be obtained from the sponsor.

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  • All formation/registration documents must include the business entity street address and mailing address. All foreign corporation and foreign limited liability company registration documents must include the street address of the principal business office address in California, if one exists. All documents listing an individual person as an agent for service of process must include the agent’s California street address.

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  • The Government of Indonesia also formulated several regulations for sector specific PPPs, such as in the energy and water sectors, to provide information for private business entities, refer to the annex section for the list of PPP regulations. Deregulation and debottlenecking are therefore seen as a vital precursor for PPP projects to be implemented in Indonesia. Despite the improvement in regulatory reform, however the state budget is considered insufficient to fund the required levels of investment.

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  • In software engineering, an Entity–Relationship model (ER) is a data model for describing the data or information aspects of a business domain or its process requirements, in an abstract way that lends itself to ultimately being implemented in a database such as a relational database.

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  • 31. Break­even point: Điểm hòa vốn 32. Business entity concept: Nguyên tắc doanh nghiệp là một thực  thể 33. Business purchase: Mua lại doanh nghiệp 34. Calls in arrear: Vốn gọi trả sau./..

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  • Break-even point: Điểm hòa vốn Business entity concept: Nguyên tắc doanh nghiệp là một thực thể Business purchase: Mua lại doanh nghiệp Calls in arrear: Vốn gọi trả sau Capital: Vốn Authorized capital: Vốn điều lệ Called-up capital: Vốn đã gọi Capital expenditure: Chi phí đầu tư Invested capital: Vốn đầu tư Issued capital: Vốn phát hành Uncalled capital: Vốn chưa gọi Working capital: Vốn lưu động (hoạt động) Capital redemption reserve: Quỹ dự trữ bồi hoàn vốn cổ phần Carriage: Chi phí vận chuyển a...

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  • 228 Planning and Forecasting prescribed fee. The members then enter into an operating agreement setting forth their respective rights and obligations with respect to the business. Most states that have adopted the LLC have also authorized the limited liability partnership, which allows general partnerships to obtain limited liability for their partners by filing their intention to do so with the state. This form of business entity is normally used by professional associations that previously operated as general partnerships, such as law and accounting firms.

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  • a. A proprietorship, or sole proprietorship, is a business owned by one individual. A partnership exists when two or more persons associate to conduct a business. In contrast, a corporation is a legal entity created by a state. The corporation is separate and distinct from its owners and managers. b. In a limited partnership, limited partners’ liabilities, investment returns and control are limited, while general partners have unlimited liability and control.

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  • Describe the purpose of the balance sheet and understand its usefulness and limitations. The Balance Sheet The purpose of the balance sheet is to report a company’s financial position on a particular date. Limitations: The balance sheet does not portray the market value of the entity as a going concern nor its liquidation value. p Resources such as employee skills and reputation are not recorded in the balance sheet. p Usefulness: p The balance sheet describes many of the resources a company has available for generating future cash flows.

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  • We believe that the information in this booklet will be helpful during a company’s review of Vietnam as a site for a factory, to provide a service, or otherwise as an investment venue. We have emphasized material that would normally be on a site selection team’s check list. While the information is only a summary, we believe that this summary provides a significant amount of information on which a company can rely to understand Vietnam’s legal context. We hope that the material is useful.

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  • Social Media Analytics engines provide information. “Branded content, however, is far more social [than content mills like Demand Media’s] because branded content is written with a human voice and published by a branded entity [you, a friend, campaign, cause, company, brand, etc.]. Search drives a lot of traffic to branded content, of course, but once there, people are more likely to share branded content than content produced mainly for search results such as ‘how to tie a tie.’

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  • Everyone keeps data. Big organizations spend millions to look after their payroll, customer, and transaction data. The penalties for getting it wrong are severe: businesses may collapse, shareholders and customers lose money, and for many organizations (airlines, health boards, energy companies), it is not exaggerating to say that even personal safety may be put at risk. And then there are the lawsuits. The problems in successfully designing, installing, and maintaining such large databases are the subject of numerous books on data management and software engineering.

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  • As SIAP notes, the organizational structure of many arts groups and institutions makes them ideal leverage points for local, regional and even global connections. They are flexible organizations that function across a range of applications and relationships; they are linked to local and non-local consumers and suppliers; they utilize horizontal business alliances to enrich their workforce, business offerings and customer base.

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  • Many students view the introductory tax course as an impossible task of learning the Inter- nal Revenue Code. The Code, which is the statutory basis of the federal income tax system, is complex and can be intimidating to students and tax professionals. However, we feel strongly that tax education can be interesting and, with the straightforward yet complete coverage in Concepts in Federal Taxation, offer a refreshing, thought-provoking textbook.

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