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 ...
2015-04-15 15:04
Session 4 From trial balance to financial statements Main Contents: 1.Accounting cycle 2.Balancing off ledger accounts 3.The trial balance 4 ...
2015-04-15 15:04
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 ...
2015-04-15 14:04
☆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 ...
2015-04-15 14:04
☆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 以活動為基礎(chǔ)的預算案： 一種制定預算的方法，過程為列舉機構(gòu)內(nèi)每個部門所有牽涉成本的活動，并確立各種活動之間的關(guān)系 ...
2015-04-15 13:041、Accelerated Depreciation 加快折舊： 任何基于會計或稅務原因促使一項資產(chǎn)在較早期以較大金額折舊的折舊原則 2、Accident and Health Benefits 意 ...
2015-04-15 13:041、單利：I=P*i*n 2、單利終值：F=P(1+i*n) 3、單利現(xiàn)值：P=F/(1+i*n) 4、復利終值：F=P(1+i)n或：P(F/P，i，n) 5、復利現(xiàn)值：P=F*(1+i)- n或：F(P/F ...
2015-04-15 10:04美國聯(lián)邦稅收的司法體系是Regulation第五章的內(nèi)容。從最近幾個考試窗口的考情來看，第五章的重要性已經(jīng)不亞于前四章聯(lián)邦稅法的部分，因此各位考生一定 ...
2015-04-15 09:04
