Special accounting procedures

The research carried out a critical analysis of existing labor potential assessment methodologies at the regional level, which allowed taking into account the identified deficiencies offer the author's approach to express diagnostics, which does not require a special wide survey, allows to get objective results and it is the basis for identifying the most important problems and priority ways of solving them. The essence of the approach is to conduct regional clustering procedure on the level of the state of the labor potential on the basis of the author's indicator system.

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Continued part 1, part 2 of ebook "Small business accounting" provides readers with contents including: basic accounting procedures; cash, banking, and internal controls; employee payroll and deductions; understanding payroll legalities; special journals sales and cash receipts; special journals - purchases and cash disbursements; accounting for a merchandising business; merchandise inventory; adjustments and the worksheet for a merchandising business; financial statements and the closing process for a merchandising business;...

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Continued part 1, part 2 of ebook "Business accounting 1 (Thirteenth edition)" provides readers with contents including: adjustments for financial statements; special accounting procedures; partnership accounts and company accounts; an introduction to financial analysis; an introduction to management accounting;...

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Ebook Frank Wood’s business accounting 1 (Tenth edition) is organised to provide you with what has been found to be the most appropriate sequencing of topics as you build the foundations of your accounting knowledge. You will find that a number of features of the book, properly used, will enhance your understanding and extend your ability to cope with what will possibly appear, at first, to be a mystifying array of rules and procedures. This textbook is suitable for anyone who wants to obtain a good grounding in financial accounting, for whatever purpose.

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After completing this chapter you should be able to: Explain the nature, economic substance, and advantages of lease transactions, describe the accounting criteria and procedures for capitalizing leases by the lessee, contrast the operating and capitalization methods of recording leases...and other contents.

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After completing this chapter you should be able to: Describe the formal procedures associated with issuing long-term debt, identify various types of bond issues, describe the accounting valuation for bonds at date of issuance, apply the methods of bond discount and premium amortization...and other contents.

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Chapter - Non-current liabilities. After completing this chapter you should be able to: Describe the formal procedures associated with issuing long-term debt, identify various types of bond issues, describe the accounting valuation for bonds at date of issuance, apply the methods of bond discount and premium amortization...and other contents.

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Chapter 21 - Accounting for leases. After completing this chapter you should be able to: Explain the nature, economic substance, and advantages of lease transactions, describe the accounting criteria and procedures for capitalizing leases by the lessee, contrast the operating and capitalization methods of recording leases...and other contents.

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A special case of the npv approach, known as the Hotelling valuation principle (see Miller and Upton, 1985 ), avoids the diYculties of forecasting future net revenues and then discounting them back to the present. This approach makes the strong and generally unrealistic assumption that the unit value of a resource grows at exactly the same rate as the appropriate discount rate.

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take steps to resume operations. • Establish a recovery team, if necessary. Establish priorities for resuming operations. • Continue to ensure the safety of personnel on the property. Assess remaining hazards. Maintain security at the incident scene. • Conduct an employee briefing. • Keep detailed records. Consider audio recording all decisions. Take photographs of or videotape the damage. • Account for all damage-related costs. Establish special job order numbers and charge codes for purchases and repair work. • Follow notification procedures.

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