introduction to financial statements

... called fixed assets c01IntroductiontoFinancialStatements.qxd 10 7/26/10 1:09 PM Page 10 chapter Introduction to Financial Statements choose to invest in securities (stocks or bonds) of other ... shares of stock to investors Common stock is the term used to describe the total amount paid in by stockholders for the shares they purchase The claims of creditors differ from those of stockholders ... financial statements to be honestly prepared “U.S Share Prices Slump,” Wall Street Journal (February 21, 2002) c01IntroductiontoFinancialStatements.qxd 7/26/10 1:09 PM Page chapter Introduction to Financial...

Ngày tải lên: 29/05/2014, 14:47

... Inventory Inventory Inventory Inventory Inventory Systems Perpetual Periodic Objective Adjust and close the accounts of a merchandising business Adjustments to Inventory Example Book Inventory ... $252,500 $2,500 difference Adjustments to Inventory Example What is the journal entry? December 31 Cost of Goods Sold 2,500 Inventory 2,500 To adjust inventory to physical count Closing Entries for ... merchandise is called sales revenue Inventory that has been sold to customers is called cost of goods sold Sporting Store Example Assume that on May 11 the store sold merchandise costing $1,800 for...

Ngày tải lên: 19/06/2014, 18:20

... scrolls to unions of planes and (2) the computation of bounds for the topological invariants of an arbitrary smooth projective surface which degenerates to a union of planes (see [39] to [45]) ... vj , h correspond to the nodes Pij of C We will assume the graph to be lexicographically oriented, i.e each edge is assumed to be oriented from the vertex with lower index to the one with higher ... cc cc cc Figure 8: Graph associated to an impossible planar Zappatic surface that GX = G, the 2-skeleton of G has to consist of the face bounded by the 1-skeleton We can also consider an example...

Ngày tải lên: 16/02/2014, 06:20

... manner: apply T1 to the initial guess z0 to get z1 − γ2 z1 γ2 PC2 z1 − γ M1 βj A∗ I − γ M1 βj A∗ I − PQj Az0 , next apply T2 to z1 to get z2 j j − γN z0 PQj Az1 , and continue this way to get zN γN ... Recall also that an operator A in H is said to be γ-inverse strongly monotone γ-ism for a given constant γ > if x − y, Ax − Ay ≥ γ Ax − Ay , ∀x, y ∈ H 3.1 A projection PK of H onto a closed convex ... to a common fixed point q of {T1 , T2 , , TN } Proof Since Ti : C → C is a nonexpansive mapping, i 1, 2, , N, then, it is not hard to see that N1 λi Ti is a nonexpansive mapping from C to...

Ngày tải lên: 21/06/2014, 11:20

... Distinguish Stock Splits from Stock Dividends Similarities Between Stock Splits and Stock Dividends Both increase the number of shares of stock owned per stockholder Neither change the investor’s cost ... Dividends • What are stock dividends? • They are a proportional distribution of a corporation’s own stock to shareholders • They not change total stockholders’ equity • A stock dividend is a transfer ... to Retained Earnings at period end • Dividends are distributions to the stockholders • To declare dividends there must be adequate retained earnings Objective Account for Stock Dividends Stock...

Ngày tải lên: 19/06/2014, 18:20

... practices to manipulate earnings 4-12 Earnings Quality Earnings quality refers to the ability of reported earnings to predict a company’s future The relevance of any historical-based financial ... method to another GAAP method n For example, a change from LIFO to FIFO p Voluntary changes in accounting principles are accounted for retrospectively by revising prior years’ financial statements ... of consolidated financial statements is generally required 4-41 Change in Reporting Entity A change in reporting entity is reported by restating all previous periods’ financial statements presented...

Ngày tải lên: 29/06/2014, 03:20

... roll to help his students and himself A good thesis statement strikes the right balance between too broad and too narrow It needs to be focused enough to encompass just enough material to cover ... probably trying to cover too much material in the paragraph 72 – PARAGRAPHS AND TOPIC SENTENCES– It’s logical to begin a paragraph with the topic sentence, but there’s no rule compelling you to place ... child wants a toy that belongs to another child (id) He checks his environment to see if it’s possible to take that toy (ego) He can, and does Then, he remembers that it’s wrong to take something...

Ngày tải lên: 25/10/2013, 17:20

... inquiries about the MMWR Series, including material to be considered for publication, to: Editor, MMWR Series, Mailstop C-08, CDC, 1600 Clifton Rd., N.E., Atlanta, GA 30333; telephone (404) 332-4555 ... nonreactive to tuberculin Responsiveness to tuberculin or other delayed-type hypersensitivity (DTH) antigens may be decreased in persons infected with HIV; this anergy (i.e., the inability to react to ... of M tuberculosis strains resistant to isoniazid and, in most cases, rifampin; several strains also were resistant to other drugs (e.g., ethambutol, streptomycin, ethionamide, kanamycin, and...

Ngày tải lên: 15/02/2014, 13:20

... since a tendency to underrate a child’s educational achievement might accompany a tendency to overrate the same child’s degree of mental disorder due to confounding factors relating to the ‘quality’ ... about whether they perceive there to be a problem with respect to the specific aspect of mental health, yielding two binary indicators, WiP , WiC These indicators are important, since they play ... approach is to use an exclusion restriction on the coefficient vector δ, which we implement in two distinct ways The third alternative is to use prior information on the residual covariances to reveal...

Ngày tải lên: 18/02/2014, 15:20

... approach to distributional change from earnings to household income distributions The approach thus applies to problems related to the distribution of total income, rather than only those related to ... analysis is to identify the factors responsible for the change from the first to the second distribution To so, it seems natural to depart from the joint distributions ϕτ(y, X), where X is a vector of ... of Houston, Texas Arianna Legovini Senior monitoring and evaluation specialist in the Africa Region at the World Bank, Washington, D.C José Leibovich Assistant director of the Departamento Nacional...

Ngày tải lên: 08/03/2014, 10:20

... Detox Transition Level 71 Detox Transition Level 74 Detox Transition Level 77 Detox Transition Level 80 Detox Transition Level 84 69 PART III: THE RAW FOOD DETOX DIET RECIPES 89 Raw Food Detox ... Frédéric Fekkai xi Introduction Why You Are Going to Love the Raw Food Detox Diet Debunking Typical Raw Food Myths How to Use This Book 13 PART I: THE RAW FOOD DETOX DIET 17 Detoxification and How ... last—even improve—over a lifetime Detoxifying the body through raw foods is a way of living The goal is not to detox and then “retox,” but rather to learn how to love eating for constant improvement,...

Ngày tải lên: 15/03/2014, 04:20

... income is not a significant factor in explaining growth; a general increase in income is unlikely to encourage many members of such institutions to transfer their custom to commercial banks One of ... (10), L = cM, is changed to L = cM + R which implies that (11) is changed to (12) and so the former is quite 19 likely to be rejected Second, changes in ρ are likely to affect s Thus credit unions ... unemployment are more likely to have their membership and total loans significantly related to their decision variables and state characteristics A charter number is assigned to each credit union on...

Ngày tải lên: 15/03/2014, 07:20

... osteomyelitis, enhances shedding of syndecan-1 through a-toxin and b-toxin [58] Beta-toxin, but not a-toxin, also mediates shedding of syndecan-4 Alpha- and b-toxins not directly trigger syndecan-1 shedding, ... which provides a link to the actin cytoskeleton [7] The central V-region probably contains sites for syndecan-specific interaction partners, although this is only well understood for syndecan-4 ... downregulate signal transduction, but also convert the membrane-bound receptors into soluble effectors ⁄ or antagonists Soluble syndecan ectodomain can compete with intact syndecans for extracellular ligands...

Ngày tải lên: 15/03/2014, 23:20

... are very similar to the aggregate trend observed in figure 3: an initial drop of 2-3 percentage points in 1998 to 2000 was followed by a sharp drop in 2001 to 2003, making the total drop between ... vaccines in the private market applied specifically to the MMR, we should expect to see income effects that are particular to that vaccine In order to explore these predictions we estimate the same ... bringing up children, whether the mother voted for the Tory party in the last general election (which is likely to be related to attitudes towards public services), whether the mother worked in...

Ngày tải lên: 22/03/2014, 14:20

... The meeting helped to gather crucial data covering broad contextual topics as well as specific topics related to fodder shrubs through guided discussions and PRA proximity to water resources, ... growing sector in Kenya and the region Profits are made throughout the value chain, motivating all actors to improve efficiency and productivity The ease with which partners—from investors to researchers, ... farmer groups—came together was also a key factor The success of the dairy sector likely contributed enormously to this collaboration, as there was mutual interest among investors and development...

Ngày tải lên: 24/03/2014, 04:20

... particularly relative to nominal bonds, investors poured money into inflation-linked bonds in 2009 In the US, investors believe unprecedented fiscal and monetary stimulus will lead to more US dollar ... income and total return which adjusts to keep up with the pace of inflation The global inflation-linked bond market has more than doubled in size since 2003 amid rising investor demand, and today ... because their principal is adjusted to reflect changes in inflation In addition to the embedded inflation protection, these bonds offer other potential benefits to an investment portfolio In this...

Ngày tải lên: 29/03/2014, 03:20

... alkali to treat metabolic acidosis Administer alkali to treat respiratory acidosis Decrease the respiratory rate to treat metabolic acidosis Decrease the respiratory rate to treat respiratory alkalosis ... when she tried to answer He called an ambulance to take her to the nearest hospital Upon admission, her face appears symmetric, but when asked to protrude her tongue, it deviates toward the left ... produced by overstimulating somatic touch receptors Ischemic pain is transmitted to the brain through the neospinothalamic tract Ischemic pain receptors quickly adapt to a painful stimulus Ischemic...

Ngày tải lên: 29/03/2014, 08:20

Ngày tải lên: 29/03/2014, 14:20

... order (1), (2), (n) In general, in order to have corresponding meanings mesh, it will be necessary to list some meanings for each word more than once, and to include some blank translations When ... pages; "A Study for the Design of an Automatic Dictionary" by A.G Oettinger, doctoral thesis, Harvard University, 1954 47 are both 0, we assign meaning (M) to the three words; otherwise we search ... word had the least number of meanings On this basis it was decided to assign to the second word the entire idiomatic meaning, and to supply corresponding translations for the other two words Thus,...

Ngày tải lên: 30/03/2014, 17:20

... guest atoms were important for decreasing jL.13 Another MD studies explained the lower jL as a result of lattice distortions and weaker interatomic interactions among host atoms due to filling atoms.14 ... lattice and guest atoms is based on femtosecond time-resolved pump-probe technique to measure the transient reflectance of the samples irradiated by femtosecond laser pulses.16 The femtosecond laser ... in these samples compared to p-type skutterudites As predicted by density-functional band-structure calculations,18 guest atom fillers tend to raise the Fermi level into the conduction band while...

Ngày tải lên: 06/05/2014, 08:53