LEARN MORE. Case study assignment on Ethical Issues in Asia-Pacific business For this assignment, journal essay examples, students will write a case study report in Lecturer is always on our head but was pleased with my paper. Capstone Project Writing. In this view, Langley looks for the underlying cause of Trump's behavior and the mental processes involved. Please select the batch.
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Example of jounal entry includes the purchase of machinery by the country where machinery account will be debited and the cash account will be credited. The following journal entry examples in accounting provide an understanding of the most common type of journal entries used by the business enterprises in their day to day financial transactions. Passing the journal entries is very much required as they allow journal essay examples business organization to sort their transactions into manageable data.
It is the summary of debits and credits of financial transactions with a note of which accounts these financial transactions will affect maintained in the chronological order. When sales are made on credit, journal entry for accounts receivable Journal Entry For Accounts Receivable Account receivable is the amount the journal essay examples owes from the customer for selling its goods or services. The journal entry to record such credit sales of goods and services is passed by debiting the accounts receivable account with the corresponding credit to the sales account. read more is debited, journal essay examples, and sales account is credited. At times customers are unable to pay. For such scenarios, setting up or adjustment for bad debt expense Bad Debt Expense Bad Debts can be described as unforeseen loss incurred by a business organization on account of non-fulfillment of agreed terms and conditions on account of sale of goods or services or repayment of any loan or other obligation.
read more is made, journal essay examples. For such entry, bad debt expense is debited, and allowance for doubtful accounts Allowance Journal essay examples Doubtful Accounts Allowance for doubtful accounts primarily means creating an allowance for the estimated part that may be uncollectible and may become bad debt and is shown as a contra asset account that reduces the gross receivables on the balance sheet to reflect the net amount expected to be paid. read more is credited. If in case such provisions are found, the doubtful accounts are debited and account receivable Account Receivable Accounts receivables is the money owed to a business by clients for which the business has given services or delivered a product but has not yet collected payment.
They are categorized as current assets on the balance sheet as the payments expected within a year. In this case, the related asset or expense journal essay examples is debited, and the journal entry for the payable account Journal Entry For The Payable Account Accounts Payable Journal Entries refers to the amount payable accounting entries to the creditors of the company for the purchase of goods or services and are reported under the head current liabilities on the balance sheet and this account debited whenever any payment is been made. In the case of payroll expenses, the wages expense, these accounts are debited, and the cash account is credited. In this case, the applicable expense is debited, and accrued journal essay examples Accrued Expense An accrued expense is the expenses which is incurred by the company over one accounting period but not paid in the same accounting period.
In the books of accounts it is recorded in a way that the expense account is debited and the accrued expense account is credited. For depreciation expense, depreciation expense is debited, and the accumulated depreciation Accumulated Depreciation The accumulated depreciation of an asset is the amount of cumulative depreciation charged on the asset from its purchase date until the reporting date. It is a contra-account, the difference between the asset's purchase price and its carrying value on the balance sheet.
read more account is credited. To establish a petty cash Journal essay examples Cash Petty cash means the small amount that is allocated for the purpose of day to day operations. It is unreasonable to issue a check for such small expenses and for managing the same custodians are appointed by the company. read more fund, petty cash is debited, and the cash account is credited. There is usually a debt to the bank fees account, Office Supplies Account, Interest Account, journal essay examples, etc. to recognize charges made by the bank, with a credit to the cash account. In this case, the expense account debits, and the prepaid expense account Prepaid Expense Account Prepaid expenses are expenses for which the company paid in advance in an accounting period but which were not used in the same accounting period and have yet to be recorded in the company's books of accounts, journal essay examples.
read more credits. When a fixed asset is added, the applicable fixed asset account is journal essay examples, and accounts payable Accounts Payable Accounts payable is the amount due by a business to its suppliers or vendors for the purchase of products or services. It is categorized as current liabilities on the balance sheet and must be satisfied within an accounting period, journal essay examples. When a fixed asset A Fixed Asset Fixed assets are assets that are held for the long term and are not expected to be converted into cash in a short period of time.
Plant and machinery, land and buildings, journal essay examples, furniture, computers, copyright, and vehicles are all examples. read more is removed, the accumulated depreciation account is debited, and the applicable fixed asset account is credited. There could be a chance of a gain or loss in this regard. If a debt is owed but not yet billed, accrued liability Accrued Liability Accrued liabilities refer to the obligations against expenses which the company incurs over one accounting period; however, it has not made any monetary payment for such expenses in the same accounting period. These expenses appear as liabilities in the corporate balance sheet.
read more entry is to be made. In this case, the accrued expense is a debit to the expense account Expense Account Expense accounting is the accounting of business costs incurred to generate revenue. Accounting is done against the vouchers created at the time the expenses are incurred, journal essay examples. read more. Accrued liabilities account is credited. read morethe retained earnings account is debited, and the dividends payable Dividends Payable Dividend payable is that portion of accumulated profits that is declared to be paid as dividend by the company's board of directors. Until the dividend declared is paid to the concerned shareholders, the amount is recorded as a dividend payable in the head current liability. read more are paid, this is a debit to the dividends payable account and a credit to the cash account.
When shares in a business are repurchasedjournal essay examples treasury stock Treasury Stock Treasury Stock is a stock repurchased by the journal essay examples Company from its current shareholders that remains non-retired. read moreand credit cash. Let us see another journal essay examples of accounting transactions Example Of Accounting Transactions Accounting Transactions are business activities which have a direct monetary effect on the finances of a Company. read more and their respective journal entries.
Pen World Ltd. has the following transactions during the month of Feb Pass the necessary Journal Entry. During the first month of its operating company had the following transactions. Record the journal entries of all the transactions, journal essay examples. Different purchases related transactions in Company Material Ltd. are given below. Record the journal entry for each transaction. The business enterprise benefits, in many ways, by passing journal entries. Firstly it can get at one place the entire effect of any transactions. Secondly, it provides records of transactions in chronological order helping and easing out to locate any transaction based on their date, journal essay examples. Thirdly it helps in mitigating the reason for the errors being the debit and credit of individual as well as total transactions can be easily compared.
Moreover, any entry which is not going into any books, maintained by the company, record in the journal, journal essay examples. This article has been a guide to Journal Entry Examples, journal essay examples. Here we discuss the top 4 examples of journal entries in accounting used by business enterprises. You can learn more about accounting from the following articles —. The examples were good and understandable recently I have taken admission in financial accounting thank you, journal essay examples. Your email address will not be published. Save my name, email, and website in this browser for the next time I comment.
Free Accounting Course. You will Learn Basics of Accounting in Just 1 Hour, journal essay examples, Guaranteed! Login details for this Free course will be emailed to you. Forgot Password? Skip to primary navigation Skip to main content Skip to primary sidebar Skip to footer About Contact Login. Home » Accounting Resources » Bookkeeping Resources » Journal Entry Examples. Article by Madhuri Thakur. Reviewed by Dheeraj Vaidya, CFA, FRM. Top 10 Examples of Journal Entry Example of jounal entry includes the purchase of machinery by the country where machinery account will be debited and the cash account will be credited. Example 1 — Revenue Sales Journal Entry: When sales are made on credit, journal essay examples, journal entry for accounts receivable Journal Entry For Accounts Receivable Account receivable is the amount the company owes from the customer for selling its goods or services.
If cash sales happen, then the cash account is debited. Allowance for Doubtful Accounts Entry: At times customers are unable to pay. Example 2 — Expense Journal Entry for Accounts Payable: In this case, the related asset or expense account is debited, and the journal entry for the payable account Journal Entry For The Payable Account Accounts Payable Journal Entries refers to the amount payable accounting entries to the creditors of the company for the purchase of goods or services and are reported under the head current liabilities on the balance sheet and this account debited whenever any payment is been made. When payment is to account payable, accounts payable is debited, and cash account is credited.
Comments The examples were good and understandable recently I have taken admission in financial accounting thank you. Leave a Reply Cancel reply Your email address will not be published. Journal essay examples Company About Reviews Contact Privacy Policy Terms of Service, journal essay examples. Resources Blog Free Courses Investment Banking Resources Financial Modeling Guides Excel Resources Accounting Resources Financial Statement Analysis. Courses Courses Financial Analyst All in One Course Investment Banking Course Financial Modeling Course Private Equity Course Venture Capital Course Excel All in One Course.
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It thus acts as a role model by challenging the markets. It also creates jobs, establishes business cases and rewards those that excel. Furthermore, IFC establishes partnerships to influence the market. Among other things, it controls the role of the private sector in promoting development agenda. Lastly, ICF partners solely because of the poor people. It puts emphasis on the poor not considering their location. In the last section, the presenter detailed the activities of the Corporation, achievements and its scope of operations. In essence, IFC has three businesses. For example, it gives investment services like loans, equity and risk management. Secondly, it delivers advisory services e. access to finance and an environment that allows investments.
Finally, the corporation acts as an asset management company. It works with about nations, with offices worldwide. It has a range of achievements. For instance, the corporation has created 2. Through its advisory services, the corporation has played a key role in implementing 76 investment reforms, across 43 governments International Finance Corporation annual report , 6. Additionally, the Corporation has helped in environmental conservation among other milestones. Africa is among world continents which invaluable resources even though it is the poorest in the world.
However, several African governments have stepped up the war against food shortage and poverty. This explains how Africa has failed to use its resourceful potential to provide homemade solutions to its perennial problems. Nevertheless, the private sector is doing an excellent job in waging war against poverty in Africa. Over the years, it has been on the forefront in providing investments, creating jobs and generating tax revenues. Thus, by collaborating with the private sector, ICF has realized significant success in helping the poor around the world. Through such initiatives, it has improved the living standards of the poor especially in Africa.
Growthpoint Properties Ltd is a real estate company that operates around the world. The company commands the largest market share in the industry among listed companies in South Africa. With its level of diversity, Growthpoint Properties Ltd has over properties in South Africa and Australia Shahar, The company majors in four areas, including entrepreneurial development, , bricks and mortar projects, education and skills development, and staff involvement project. The presenter introduced the session with general information about the company, even though the presentation had two key objectives. To start with, the presenter talked about the asset value of the organization, revealing that it is worth more than R59, 8 billion.
Several issues emerged including the seven pillars of that Act, gaps and target of the Act. The presenter captured the objectives of the presentation in the following segment. Firstly, the presentation sought to establish a direct connection between procurement and enterprise development. From the presentation, it was possible to visualize how to fill operational loopholes in Small and Medium Enterprise Business. Closure of these gaps is important to access market opportunities with a lot of ease. First, the presenter clearly painted the problem, which enterprise development programs encounter.
This was demonstrated using real examples in South Africa. The presenter further discussed corporate bottlenecks that hinder the entry of SMEs and factors, which undermine supplier development. The second objective of the presentation emerged towards the end of this presentation. At this point, the presenter double emphasized the need to integrate procurement and supplier diversity in all development initiatives of all enterprises. To achieve this, the presenter highlighted the establishment of an integrated support system that supports sustainability, allows SMEs to access upcoming economic factors and enhances the competitive ability of the SME.
The presenter used Property Point model as a case study to drive the point home. The aim of the model was to avail direct procurement in Growthpoint and in the whole industry. After this, the presenter explained the application of the model. At the initial stage, one has to design and execute a customized business development roadmap. The presentation also covered the role of the procurement department in the program and its advantages. While this is the case, the sector faces a range of challenges, which continue to undermine its advancement. The main challenge is SMEs inability to access the market because of procurement drawbacks. In most cases, SMEs find it hard to access opportunities since they apply incorrect procurement models.
There is a huge disconnect between SMEs and the people charged with procuring services. This is a major concern since most companies are unwilling to take the risks that surround integration of new players in the supply chains. Besides this, they shun away diversification of supply chains Tan, As a result, SMEs adopt procurement models, which offer theories and not market access opportunities. Nonetheless, the above challenges do not threaten Growthpoint Property Ltd because it applies the Property Point Program, which is vital in allowing direct procurement opportunities within the market. It facilitates SME development through practical training, experimental learning and supplier relationships. Here, Growthpoint has an important function in the entire program.
Of great significance is the fact that the program fixes the needs of SMEs together with the procurement division. It is evident that this method offers solutions in closing the gap between SME suppliers and the procurement section. With this development, SMEs stand a better chance to compete for contracts in the market. They now have better approaches of value addition, just to mention but a few achievements. In general, this has enhanced the expansion of SMEs across South Africa. Among other core functions, SARB sets and maintains prices in South Africa to realize a balanced and sustainable economic growth Smit, To achieve its objectives, the bank works closely with other banks and financial institutions in SA, thus promoting financial stability.
At the start of this presentation, the presenter highlighted some of the key challenges undermining the economy of South Africa. The leading problem is unemployment. According to research, South Africa has 4. Besides these initiatives, the presenter also focused on the National Development Plan NDP of , which is widely known as the Vision Vision targets to create jobs to curb unemployment, enhance peaceful coexistence among the people of South Africa, and transform rural and urban areas in the country. With this model, all the citizens of SA will have access to quality healthcare services, and improved education and training countrywide.
The presentation made use of charts to capture the performance of different sectors of the economy. With the aid of graphs, the presenter clearly illustrated the contribution of real house consumption and capital formation towards economic development. He was able to articulate this by use of graphs. He also captured the inflation framework, which South Africa adopted in the year He noted the flexible application of inflation targets in the country even though the targets ranged between 3 and 6 per cent. Even though South Africa has continued to witness an increase in its GDP since , the country recorded a sluggish GDP in In comparison, South Africa has more imports than exports, leading to a deficit in the balance of payment account.
To curb this deficit from abroad, South Africa has run into foreign debts. These huge debts remain a threat to economic growth since the government has to find ways of servicing the debt to allow economic growth. However, there is every need to address certain economic issues like massive unemployment, which is undermining economic growth in various ways. The government should create more jobs for the millions of South Africans who are jobless and make them active contributors to the economic growth of the nation. Was this Essay Sample on Academic Journal useful? Would you like to get further assistance with your assignment? Contact us today; We are a leading academic research company, with a range of specialized services.
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Essay Sample on Academic Journal: Summary of the Events. Essay Sample on Academic Journal: Analysis. Order Now. The study distinguish between how consumers react to shock advertisements in the FP and NFP sectors. Plus, it seeks for the proof that the figures defining culture of the participants have an impact on outlooks of shock ads or not. A qualitative methodology including the application of focus groups was carried out to find out attitudes and emotional response of a number of people. Focus groups are considered as one of the most widely used methods of collecting qualitative data as they allow people who partake in to have discussion about issues using their own words and provide an insight, profound and subjective comprehension of consumers Calder, Focus groups were consequently established in this study, allowing participants motivate each other and develop deeply comprehensive face-to-face discussions of the subject matter Coolican, The use of quantitative methodology which, in the context, also means applying survey tool to analyze the proposed model.
Results taken by the assistance of a professional market research firm with an online-based panel received respondents from German participants who reported Pokemon Go installation on a mobile device and get financial compensation for joining. The concept of advertising avoidance has been testified in a great deal of media contexts such as newspaper, magazine, radio, television, and the Internet but few academic researches have specifically emphasized on the underlying intellectual and user factors that get consumers away from LBA. There are still limitations of research on the ignorance of mobile and personalised advertising.
This study relies mainly on a national web survey of mobile device users in Singapore, a regional hub of LBA in Asia. Before conducting the survey — pretest the questionnaire with a sample of 44 undergraduate students to process the measurement instruments. The conclusion coming up with is that those who think LBA obstruct goals, requires an amount of sacrifice and waste, and lacks efficient utility are more likely to refuse it. One way to overcome the prejudice-tendency goal impediment and sacrifice caused by LBA is to send an advertising message from which users can clearly gain benefit. If an ad is conceived as helpful and beneficial, consumers are less likely to feel irritated by it, and thus are less likely to avoid it. CRITICAL ANALYSIS ON 3 JOURNALS This this section the strengths, limitations and contribution to existing literature are taken into account as following: The Article 1 is logically written because of coherent, organizational structure and results report.
In this case, by applying focus groups , the article has stabilized the creation of wider, deeper outlooks and was the most proper method for collecting valuable insights on a controversial topic. Several drawbacks of this study consist the lack of generalizability of the findings mainly due to the sample size and focus area. Hence, quantitative research, further research of shock advertising in other types of social media and larger samples of participants are highly recommended to be applied. Focus groups of participants lack of diversity, additionally, findings about how education affects the apprehension of the research would better inspire readers.
This research help contributing and enhancing value to the shock advertising literature by creating new exploration in the application of shock advertising and consumer approval and refusal to FP and NFP imagery in advertising campaigns. This research also takes on making comparison of the reactions of multinational consumers to such advertisements Sandicki, It is also of good assessment because of the well representative sample and prime level analysis of statistics. Lack of development on fundamental factors boosting general attentiveness to these games leads to further exploration needed. Another weakness would be the design of research plus focusing on one country can be the limitation of finding generalizability.
Extensive model of driving factors of approval and use of AR games on mobile are considered as the first major contribution related to theory of this study. The first major theoretical contribution of this study, we provide an extensive model of the factors that drive the acceptance and use of mobile AR games. Model illustrates that the mental behaviors towards using a mobile AR game is mainly adjusted by satisfaction obtained from playing the game, such as nostalgia and enjoyment. However, for in-app purchases, the model presents that this manner is run by flow, image, and social norms and social factors. Pilot tested questions applied with representative sample of high level analysis of statistics enhance the convince to the study.
A weakness of this study is that participants were selected using a sampling method of no probability. Although the quota sampling method generates a good substitute for a probability sampling method for gaining a logical representation of mobile users in Singapore, care must be carried out in generalising these to other research contexts. With theoretical approach, the study is provided with a logical and systematic comprehension of how LBA works and contributes effectively to promoting avoidance research. Moreover, it is suggested that advertise-makers develop a more profound understanding of variable segments of mobile users. There are a variety remaining contemporary issues in Marketing yet with the general comparison of three articles on different Marketing aspects, the review generate an interesting point of view towards academic works on Marketing.
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