Notes, summaries, assignments, exams, and problems for Primary education

Becoming an Intelligent Company: 5 Steps

1. Identify the strategic objective and information need: Tools such as Balanced Scorecards and Strategy Maps can be used to identify high-level objectives.

2. Collecting and organizing the data: There are many methodologies for collecting data, which can be quantitative and qualitative.

3. Turning data into information and insights: Data has to be analyzed and put into context to extract information and insights.

4. Communicating information and insights: This step focuses on communicating the information and insights extracted in step three.

5. Turning information into actionable knowledge: This often requires a cultural transformation.

Balanced Scorecards

A strategic planning and management system used to align business... Continue reading "Becoming an Intelligent Company: Knowledge Management and High-Performance Teams" »

This list includes the base form, past simple, and past participle of some common irregular verbs in English.

Verb Forms

Base Form - Past Simple - Past Participle

be - was/were - been (ser, estar)

become - became - become (convertirse en, hacerse)

begin - began - begun (empezar, comenzar)

bite - bit - bitten (morder)

blow - blew - blown (soplar)

break - broke - broken (romper)

bring - brought - brought (llevar, traer)

build - built - built (construir)

buy - bought - bought (comprar)

can - could - been able (poder)

catch - caught - caught (coger, atrapar, tomar)

choose - chose - chosen (elegir, escoger)

come - came - come (venir)

cost - cost - cost (costar)

cut - cut - cut (cortar)

do - did - done (hacer)

draw - drew - drawn (dibujar)

drink - drank - drunk (beber)... Continue reading "English Irregular Verbs" »

Reported Speech and Indirect Discourse

• The citizens said we couldn't walk the street safely in their town.
• She warned me not to go beyond that barrier.
• The mayor advised them to install more cameras in the city centre.
• Her parents asked her to call them when she arrived home.
• Johan refused to let his son go out with his friends that night.
• I apologized for not studying enough.
• He reminded me not to forget my appointment the next day.
• He advised me to hurry up because I was about to miss the bus.
• She suggested using her notes as they could help Mary revise.
• She wanted to know what time the banks closed that day.
• The teacher told the students not to talk so loud.
• Jane apologized for having misplaced my papers.
• The man refused to come back later.
• She advised

Menú del Evento

• Bisquet de carabineros
• Poupietas de lenguado
• Solomillo a la parrilla
• Tarta Ópera
• Café y licores

Bodega: Agua, vino blanco, tinto y espumoso.

Fases del Servicio de Sala

1. Preparación Inicial

1. Servir el pan, si no se ha situado con anterioridad (lo habitual es tenerlo puesto unos minutos antes de la llegada de los clientes).
2. Empezar el servicio de agua, tomando siempre como referencia al camarero de presidencia (tomamos dos botellas los jefes de rango).
3. Servir el vino blanco (½ copa aproximadamente).
4. Los ayudantes de vinos suministran las bebidas solicitadas por el cliente.

2. Primer Plato: Crema

5. Coordinados con el jefe de rango, retirar el plato de presentación si procede (si el servicio de la crema fuese en taza de consomé, el de presentación

Determining Income Tax Expense

The formula to determine income tax expense is: Income before income tax expense (from the income statement) multiplied by the income tax rate.

Southern Corporation has a pretax accounting income of $575,000 and a taxable income of $560,000. The company's income tax rate is 35%. Income tax expense for the firm is: Income Tax Expense $201,250.

Discontinued Operations

The discontinued operations section of the income statement refers to the: disposal of a segment of a business.

Statement of Stockholders' Equity

The financial statement that reports the changes in all categories of equity during the period is called the: statement of stockholders' equity.

Comprehensive Income

Comprehensive income is not used to determine

Equity Method Investment Accounting

Speers Corporation owns 30% of Queens Company, which Speers originally purchased at the beginning of the year for $500,000. Queens earned $40,000 income for the year and distributed dividends of $8,000. If this investment is accounted for by means of the equity method, it should be reported on a year-end balance sheet at: $509,600.

Speers Corporation owns 30% of Queens Company, which Speers originally purchased at the beginning of the year for $500,000. Queens earned $40,000 income during the year and distributed cash dividends of $8,000. Determine the amount of investment income reported by Speers for the year: $12,000.

Current Liabilities and Sales Tax Entries

Current liabilities are expected to be settled... Continue reading "Financial Accounting and Bond Valuation Practice" »

Accounting Practice Problems: Solutions & Explanations

Depreciation Calculation: Custom Closets Fixtures

Custom Closets purchased office fixtures on January 1. The initial cost was $20,000, and the fixtures had a residual value of $4,000. The fixtures were initially assigned a useful life of 8 years.

After the end of three years, it was determined that the fixtures would be obsolete in 2 more years, and their residual value would still be $4,000.

Depreciation for Fourth Year (Straight-Line Method)

Answer: $5,000

Marketable Securities: Income Statement Reporting

Unrealized Gains/Losses on Income Statement?

Answer: Trading securities

Available-for-Sale Securities: Fair Value Adjustment

On January 1, 2016, Becky Corporation purchased 200 shares of Emily... Continue reading "Accounting Practice: Depreciation, Securities, and Bonds" »

Key Accounting Formulas and Concepts

Book Value = Asset - Accumulated Depreciation

• Discount: Market Rate > Stated Rate; therefore, Interest Expense > Cash.
• Premium: Market Rate < Stated Rate; therefore, Interest Expense < Cash.

Understanding Capitalized Assets

In accounting, what is the meaning of capitalized?

Capitalized means that an asset account is debited (increased) for the cost of an asset.

Asset Costs and Depreciation Entries

Which of the following would NOT be considered part of the cost of machinery and equipment?

Repairs and maintenance after start-up.

It is determined that an equipment’s depreciation expense for the year is $8,000. The journal entry to record this will be:

Debit Depreciation Expense – Equipment $8,000; Credit... Continue reading "Accounting Principles: Depreciation and Asset Valuation" »

Chapter 10: Postcolonial and Race Studies

• Postcolonialism emerged as a driving force in literary studies, helping to reshape scholarship and teaching across the humanities and social sciences.
• Postcolonial Studies considers writing from colonizing peoples, colonized peoples, and, increasingly, formerly colonized peoples.
• Scholars described colonizing nations as “metropolitan” and sometimes divided the colonies into two different kinds: settler and occupation colonies.

Occupation Colonies

• Occupation Colonies: In colonies such as India, a small proportion of the population leaves their homes to exploit the colony and then returns home. Other colonizers then replace them.

Settler Colonies

• Settler Colonies: In colonies such as Australia, colonizers