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... 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 ... Long-term Bonds Calculate the Present Value of the Lump-sum Maturity Payment (Face Value) Calculate the Present Value of the Annuity Payments (Interest) Cash Flow Face value of the bond Inte rest (annuity)...

Ngày tải lên: 29/06/2014, 03:20

... damaged and the seller agreed to accept the merchandise return and credit the account of the company The inventory was sold for $8,300 on account Let’s look at the journal entries under both the perpetual ... 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...

Ngày tải lên: 29/06/2014, 03:20

... 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 ... beginning of the reporting period to the end of the reporting period An “impairment loss” if the carrying value of the assets of the component is more than the fair value minus cost to sell 4-25 ... are met: The operations and cash flows of the component have been (or will be) eliminated from the ongoing operations The entity will not have any significant continuing involvement in the operations...

Ngày tải lên: 29/06/2014, 03:20

... Installment Sales Method Cost Recovery Method 5-9 Installment Sales Method The installment sales method recognizes the gross profit by applying the gross profit percentage on the sale to the ... etc.), the revenue should be allocated to the various elements based on the relative fair value of the individual elements This will likely result in a portion of the proceeds received from the ... Deferred gross profit is the difference between the selling price and the cost of the inventory 5-13 Installment Sales Method During 2005, Clarke collected $100,000 on its installment sales General...

Ngày tải lên: 29/06/2014, 03:20

... Involves the direct computation of the desired balance in the allowance for uncollectible accounts p Balance Sheet Approach 7-39 Composite Rate Œ Compute the desired balance in the Allowance ... 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 ... 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 Cash Discounts GENERAL...

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...

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 ... 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, ... Sydney • Toronto • • Copyright © 2005 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...

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 ... subject I threw the ball G In the objective case, the pronoun is used as an object Give the ball to me G In the possessive case, the pronoun is used to show ownership The ball is mine The following ... Sydney Toronto Copyright © 2003 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 of...

Ngày tải lên: 05/10/2012, 09:52

... 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 ... 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 ... 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 ... suited, either mentally, physically, emotionally, or financially, for the task I know this because I’ve met so many of them—unwitting victims who have lost so much money simply because they weren’t...

Ngày tải lên: 16/08/2013, 22:51

... 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, Inc Click here for terms of use Money ... also see no conflict between their small-government views and their eagerness for the government to allocate more money for roads into national forests The net result of these incursions into national ... 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...

Ngày tải lên: 01/11/2013, 15:20

... esthetically pleasing, but the inside is dark and unpleasant Usage tips Esthetically is often spelled with an “a” at the beginning: aesthetically Parts of speech esthetic n, esthete n, esthetic adj intrinsic ... because 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 ... looking realistically at exotic clothing fads A striking new style catches their eye, they look at the clothes they’re wearing, and they are suddenly vulnerable to the manipulation of the fashion...

Ngày tải lên: 01/11/2013, 15:20

... because otherwise the head of the Senate, Republican Thomas Ferry, would probably have been allowed to declare the winner In the end, the Democrats were disappointed, as the commission advocated the ... II Circle the word that best completes each sentence The most likely (suspect / witness) in the murder was the victim’s brother, but no one actually saw the crime The new president (allegedly ... reading by the drug lords People working for the cartel then refine describes a system the drugs into a concentrated form, or even modify them of operations, the chemically to make them more potent...

Ngày tải lên: 01/11/2013, 15:20

... 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 Companies, ... can now be cured fatally adv Causing death or 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 ... quality The small gap between the walls in the old house caused cold drafts to come in indisputable adj Beyond doubt; unquestionable The members of the jury found her guilty because they found the...

Ngày tải lên: 01/11/2013, 15:20

... greenhouse gases By the end of the storm, the hikers had (depleted / reserved) even their emergency stores TOEFL Success Read the passage to review the vocabulary you have learned Answer the question ... Oxygen is a by-product of the process of photosynthesis Parts of speech photosynthesize v 10 precipitation n Water that falls to the Earth’s surface In the Pacific Northwest, the high level of precipitation ... Copyright © 2005 by The McGraw- Hill Companies, Inc Click here for terms of use Nature 4 cultivation n Preparing the land to grow crops; improvement for agricultural purposes With the development...

Ngày tải lên: 01/11/2013, 15:20

... problems they face They want to be in a different clique every day They want to talk about their parents with other teenagers According to the reading, teens stay in the same groups all the time? ... together According to 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 ... Read the passage to review the vocabulary you have learned Answer the questions that follow You can walk into any high school and spot the cliques: the jocks hang out here, the geeks there, the...

Ngày tải lên: 01/11/2013, 15:20

... 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 ... over knowing the exact time They buy clocks and watches that automatically adjust themselves over the Internet or by radio Bonus Structure— As we all know waves.These measurements allow them infinitesimal ... 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...

Ngày tải lên: 01/11/2013, 15:20

... opposite charge The basketball coach was naturally toward the taller players After we saw the fancy car that the Jacobses bought, we gave up the that they could not afford the basic things ... 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 object of domesticate is usually a ... that was born in the wild Based on the oral legends about the fire, researchers estimate that about half of the townspeople died in the blaze After the burning of the body, the remaining bits...

Ngày tải lên: 01/11/2013, 15:20