1.4 The informal organisation and its relationship with the formal organisation So far, we have been looking at formal organisational struct ...
2015-04-15 16:041.5 The impact of the informal organisation on the business The informal organisation can either enhance or hold back the business. Managers ...
2015-04-15 16:041.3 Centralisation and decentralisation Another method of analyzing structures is by reference to the level at which decisions are made. In ...
2015-04-15 16:041.2 Further aspects of organisational structure Ownership and management of larger organisations are often separated. One of the main reason ...
2015-04-15 16:04Chapter 2 organisation structure Chapter learning objectives Upon completion of this chapter you will be able to: explain the different ways ...
2015-04-15 16:043.3 The strategic planning process The rational approach to strategic planning breaks down the process into three distinct steps. 1 Strategi ...
2015-04-15 16:04Strategic planning is characterised by the following: Long-term perspective. Looks at the whole organisation as well as individual products ...
2015-04-15 16:043 Strategic, tactical and operational planning levels in the organisation 3.1 Different levels of planning Strategic planning is long-term, ...
2015-04-15 16:042.1 The main functions within an organisation The main departments in a business organisation are as follows: DepartmentRoleKey concerns Res ...
2015-04-15 16:041.4 Classifying organisation by ownership/control Public sector organisations The public sector is that part of the economy that is concerne ...
2015-04-15 16:04Co-ordination It is vital that effective co-ordination is achieved between different departments and functions. The main way this is achieve ...
2015-04-15 16:041.3 Classifying organisations by profit orientation Organisations can be classified in many different ways, including the following: Profit ...
2015-04-15 16:041.2 Why do we need organisations? Organisations can achieve results that cannot be produced by individuals on their own. This is because org ...
2015-04-15 15:04Chapter 1 The business organisation Chapter learning objectives Upon completion of this chapter you will be able to: define the term organis ...
2015-04-15 15:04Session 9 Non-current assets Main contents: 1.Basic concepts of non-current assets 2.Depreciation of non-current asset 3.Disposal of non-cur ...
2015-04-15 15:04Session 7 Accruals and prepayments Main Contents： 1.Accrued and prepaid expenses 2.Accrued and prepaid income 3.Prepayments and accruals in ...
2015-04-15 15:04lession 8 Irrecoverable debts and allowances Main contents: 1.Irrecoverable debts 2.Allowance for receivables 3.Accounting for irrecoverable ...
2015-04-15 15:04Session 6 Inventory System Main Contents: 1.Adjustment for inventory in the financial statements 2.Recording inventory in the ledger account ...
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Session 4 From trial balance to financial statements Main Contents: 1.Accounting cycle 2.Balancing off ledger accounts 3.The trial balance 4 ...
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Session 5 Sales tax Discounts Main Contents: 1.General principles of sales tax 2.Calculation of sales tax 3.Accounting treatment for sales t ...
2015-04-15 15:04Session 3 Double entry bookkeeping ☆The duality concept and double entry bookkeeping Duality concept: each and every transaction has a doub ...
2015-04-15 15:04Recording cash transactions Cash transactions: Payment is made or received immediately. Cheque payments or receipts are classed as cash tran ...
2015-04-15 14:04☆The accounting equation Financial accounting is based upon a very simple idea: The amount of resources supplied by the owner is called cap ...
2015-04-15 14:04☆Financial Statements include: - a statement of financial position at the end of the period - a statement of comprehensive income for the p ...
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☆Types of business entity A business can be organized in one of the several ways: ●Sole trader a business owned and operated by one person ...
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☆Relationship between a statement of financial position and a statement of income ●The balance sheets are not isolated statements, they ar ...
2015-04-15 14:0411、Activity Based Budgeting 以活动为基础的预算案： 一种制定预算的方法，过程为列举机构内每个部门所有牵涉成本的活动，并确立各种活动之间的关系 ...
2015-04-15 13:041、Accelerated Depreciation 加快折旧： 任何基于会计或税务原因促使一项资产在较早期以较大金额折旧的折旧原则 2、Accident and Health Benefits 意 ...
2015-04-15 13:041、单利：I=P*i*n 2、单利终值：F=P(1+i*n) 3、单利现值：P=F/(1+i*n) 4、复利终值：F=P(1+i)n或：P(F/P，i，n) 5、复利现值：P=F*(1+i)- n或：F(P/F ...
2015-04-15 10:04美国联邦税收的司法体系是Regulation第五章的内容。从最近几个考试窗口的考情来看，第五章的重要性已经不亚于前四章联邦税法的部分，因此各位考生一定 ...
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