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... find the future value of an annuity due, multiply the amount of a single payment or receipt by the future value of an ordinary annuity factor 6-35 Future Value of an Annuity Due Compute the future ... 12/31/08 12/31/09 12/31/10 More Efficient Computation Calculate the PV of the annuity as of the beginning of the annuity period Discount the single value amount calculated in (1) to its present value ... involving annuities, there are four variables: Present value of an ordinary annuity or Present value of an annuity due The amount of the annuity payment The number of periods 6-49 The interest rate...

Ngày tải lên: 29/06/2014, 03:20

... First-Out The FIFO method assumes that items are sold in the chronological order of their acquisition p The cost of the oldest inventory items are charged to COGS when goods are sold p The cost of the ... 27,250.00 16,050.00 14,700.00 32,950.00 For the 9/30 sale, we must identify the 450 newest units 400 of them come from the 9/29 purchase The other 50 come from the 9/21 purchase 8-69 LIFO - Perpetual ... of Cost Flow Methods Inventory Method Used by Major Companies 2003 1973 # of Companies FIFO LIFO Average Other Total % of Companies # of Companies % of Companies 384 251 167 31 833 46% 30% 20%...

Ngày tải lên: 29/06/2014, 03:20

... and size, income tax expense is a separate item Operating Income Versus Nonoperating Income Operating Income Nonoperating Income Includes revenues and expenses directly related to the principal ... reporting period to the disposal date Gain or loss on the disposal of the component Reporting for Components Held For Sale Operating income or loss of the component from the beginning of the reporting ... Other Comprehensive Income Statement of Financial Accounting Standards No 130 Comprehensive income includes traditional net income and changes in equity from nonowner transactions Changes in the...

Ngày tải lên: 29/06/2014, 03:20

... Method The installment sales method recognizes the gross profit by applying the gross profit percentage on the sale to the amount of cash actually collected 5-10 Installment Sales Method Clarke, Inc ... gross profit 2005 Credit 200,000 155,000 45,000 Deferred gross profit is the difference between the selling price and the cost of the inventory 5-13 Installment Sales Method During 2005, Clarke ... Installment receivable 2005 Credit 200,000 Inventory 155,000 Deferred gross profit 2005 45,000 Cash 100,000 Installment receivable 2005 100,000 The entries are exactly the same as under the Installment...

Ngày tải lên: 29/06/2014, 03:20

... on May 19, Eddy, Inc received a check in full payment of the sale made on May 10 Prepare the journal entry to record the cash receipt if Eddy uses: (a) the gross method (b) the net method 7-19 ... 7-34 Income Statement Approach p Focuses on past credit sales to make estimate of bad debt expense p Emphasizes the matching principle by estimating the bad debt expense associated with the current ... discounted the note at its local bank The bank’s discount rate 12 percent Prepare the journal entry to record the discounting of the note receivable as a sale 7-69 Discounting a Note Before the preparing...

Ngày tải lên: 29/06/2014, 03:20

... T H E McGRAW- HILL 36-Hour Course PROJECT MANAGEMENT SECOND EDITION Other books in The McGraw- Hill 36-Hour Course series: The McGraw- Hill 36-Hour Course: Accounting The McGraw- Hill 36-Hour ... The McGraw- Hill 36-Hour Course: Finance for Nonfinancial Managers The McGraw- Hill 36-Hour Course: Operations Management The McGraw- Hill 36-Hour Course: Organizational Development The McGraw- Hill ... Development The McGraw- Hill 36-Hour Course: Project Management, 2E The McGraw- Hill 36-Hour Course: Real Estate Investing, 2E The McGraw- Hill 36-Hour Course: Six Sigma T H E McGRAW- HILL 36-Hour...

Ngày tải lên: 17/06/2016, 14:28

... T H E McGRAW- HILL 36-Hour Course REAL ESTATE INVESTING SECOND EDITION Other books in The McGraw- Hill 36-Hour Course series: The McGraw- Hill 36-Hour Course: Accounting The McGraw- Hill 36-Hour ... The McGraw- Hill 36-Hour Course: Finance for Nonfinancial Managers The McGraw- Hill 36-Hour Course: Operations Management The McGraw- Hill 36-Hour Course: Organizational Development The McGraw- Hill ... date all the data you put there, including the file name for the photo you took Call the phone numbers on the “for rent” or “for sale” signs Get the data and make an appointment to inspect the property...

Ngày tải lên: 17/06/2016, 14:29

... george_hoare @mcgraw- hill. com or (212) 904-4069 TERMS OF USE This is a copyrighted work and The McGraw- Hill Companies, Inc ( McGraw- Hill ) and its licensors reserve all rights in and to the work Use ... because the pressure of the water is directly moving the curtain When the water does not hit the shower curtain, air is pushed out of the shower stall, but the air escapes from the top of the enclosure ... binary solution In fact, the domain of possible reasons is the real solution space for the puzzle On the other hand, the increasing popularity of the remote locking system makes the puzzle much less...

Ngày tải lên: 20/03/2014, 12:14

... published by ETS, the creators of the TOEFL test 400 Must-Have Words for the TOEFL® is the best book on the market to improve your vocabulary for the TOEFL test Copyright © 2005 by The McGraw- Hill Companies, ... together To make the foundation stronger, they compressed the soil before pouring the concrete Parts of speech compression n, compressed adj Copyright © 2005 by The McGraw- Hill Companies, Inc Click ... Copyright © 2005 by The McGraw- Hill Companies, Inc Click here for terms of use 24 Science exponentially adv At a very fast rate In Turkey, the value of the lira has decreased exponentially in the...

Ngày tải lên: 05/10/2012, 09:51

... george_hoare @mcgraw- hill. com or (212) 904-4069 TERMS OF USE This is a copyrighted work and The McGraw- Hill Companies, Inc ( McGraw- Hill ) and its licensors reserve all rights in and to the work Use ... following it to another word in the sentence Sit by (I, me) Answer: The pronoun is the object of the preposition me, so the sentence reads: “Sit by me.” Using the Possessive Case Use the possessive ... with the President The other solution is to rewrite the sentences to move the pronoun closer After meeting a few guests, the President entered the reception At that point, Senator Chin and the other...

Ngày tải lên: 05/10/2012, 09:52

... against what they read Their follow-up questions tell the customer they are listening They are sensitive to the messages they communicate with their own body language Another way they show they are ... george_hoare @mcgraw- hill. com or (212) 9044069 TERMS OF USE This is a copyrighted work and The McGraw- Hill Companies, Inc ( McGraw- Hill ) and its licensors reserve all rights in and to the work Use ... customers’ needs They believe they are positioning solutions, not products They believe they are customer-focused These beliefs are the biggest obstacles keeping them from making the changes they need...

Ngày tải lên: 21/07/2013, 09:48

... george_hoare @mcgraw- hill. com or (212) 904-4069 TERMS OF USE This is a copyrighted work and The McGraw- Hill Companies, Inc ( McGraw- Hill ) and its licensors reserve all rights in and to the work Use ... Singapore Sydney Toronto Copyright © 2004 by The McGraw- HIll Companies, Inc All rights reserved Manufactured in the United States of America Except as permitted under the United States Copyright Act ... Copyright 2004 by The McGraw- Hill Companies, Inc Click Here for Terms of Use vi CONTENTS Uncle Sam and the Stock Market Key Point #1: The Tools of Monetary Policy Key Point #2: The Fed Moves...

Ngày tải lên: 16/08/2013, 22:51

... n, elitist adj Copyright © 2005 by The McGraw- Hill Companies, Inc Click here for terms of use Money 102 impoverish v To make a person or group poor The collapse of the steel industry impoverished ... one of the most valuable commodities in seventeenth-century Holland Usage tips A thing is called a commodity only in the context of buying or selling it Copyright © 2005 by The McGraw- Hill Companies, ... shares Copyright © 2005 by The McGraw- Hill Companies, Inc Click here for terms of use Personal Property 107 hazardous adj Dangerous Parents have to be careful not to buy children’s clothes and toys...

Ngày tải lên: 01/11/2013, 15:20

... of weight or shape To make it to the top of the mountain before dark, the hikers dumped their cumbersome tent Copyright © 2005 by The McGraw- Hill Companies, Inc Click here for terms of use Culture ... says,“Thank you,” the connotation is that she’s done talking and I should leave Parts of speech connote v Copyright © 2005 by The McGraw- Hill Companies, Inc Click here for terms of use The Written ... contextual adj Copyright © 2005 by The McGraw- Hill Companies, Inc Click here for terms of use Culture 182 depict v To show in pictures Michelangelo’s painting on the ceiling of the Sistine Chapel...

Ngày tải lên: 01/11/2013, 15:20

... Dr Ito’s work shows the world’s climate is not getting warmer Usage tips Common phrases are contrary to and on the contrary Copyright © 2005 by The McGraw- Hill Companies, Inc Click here for terms ... a civil suit against his neighbor, Barney claimed that the neighbor’s dog had bitten him Copyright © 2005 by The McGraw- Hill Companies, Inc Click here for terms of use A Reasonable Doubt 129 ... Before I could speak with the chief, I had to go through a bureaucratic runaround of identity checks and written requests Copyright © 2005 by The McGraw- Hill Companies, Inc Click here for terms...

Ngày tải lên: 01/11/2013, 15:20

... disaster The soldier was fatally wounded in the battle Parts of speech fatality n, fatal adj Copyright © 2005 by The McGraw- Hill Companies, Inc Click here for terms of use Illness 53 forensics n The ... by reading the dregs from a coffee cup Parts of speech divine v haunt v To continually appear (in the form of a ghost) in the same place or to the same person Copyright © 2005 by The McGraw- Hill ... adj Copyright © 2005 by The McGraw- Hill Companies, Inc Click here for terms of use 44 Mind and Body degrade v To reduce in value or strength The roads in cold or wet areas of the United States...

Ngày tải lên: 01/11/2013, 15:20

... their holiday was ruined when their in-laws’ views on politics collided with their own Parts of speech collision n Copyright © 2005 by The McGraw- Hill Companies, Inc Click here for terms of use ... supply of a resource or material The prolonged war depleted the country’s national treasury Parts of speech depletion n Copyright © 2005 by The McGraw- Hill Companies, Inc Click here for terms of use ... knowing the aggregate sales numbers Usage tips Aggregate is often followed by a term like sum, total, or numbers Parts of speech aggregate v, aggregate n Copyright © 2005 by The McGraw- Hill Companies, ...

Ngày tải lên: 01/11/2013, 15:20

... the reading, why adolescents search for friendship outside the home? a b c d They want to be accepted by the jocks and Goths They think their parents don’t understand the problems they face They ... They want to talk about their parents with other teenagers According to the reading, teens stay in the same groups all the time? a b c d Yes, because their parents want them to Yes, because they ... illness Usage tips Devotion is often followed by a to phrase Parts of speech devote v, devotee n Copyright © 2005 by The McGraw- Hill Companies, Inc Click here for terms of use Passion 167 dilemma...

Ngày tải lên: 01/11/2013, 15:20

... known A messenger conveyed the prince’s letter to the commander of the army Copyright © 2005 by The McGraw- Hill Companies, Inc Click here for terms of use Science 38 The worst part about being ... together To make the foundation stronger, they compressed the soil before pouring the concrete Parts of speech compression n, compressed adj Copyright © 2005 by The McGraw- Hill Companies, Inc Click ... Copyright © 2005 by The McGraw- Hill Companies, Inc Click here for terms of use 24 Science exponentially adv At a very fast rate In Turkey, the value of the lira has decreased exponentially in the...

Ngày tải lên: 01/11/2013, 15:20

... home The Barnes family hoped to domesticate the tiger, but their neighbors were skeptical Copyright © 2005 by The McGraw- Hill Companies, Inc Click here for terms of use Society 68 Usage tips The ... Copyright © 2005 by The McGraw- Hill Companies, Inc Click here for terms of use War and Conquest 87 conquest n A takeover by force or continued effort The first recorded conquest of Mt Everest was by ... Parts of speech battle n Copyright © 2005 by The McGraw- Hill Companies, Inc Click here for terms of use Society 82 cease v Stop The lightning continued even after the thunder had ceased Usage tips...

Ngày tải lên: 01/11/2013, 15:20