Best on-line faculties for 2018 Online biennial and four-year schools represent variety of the a awfully powerful a awfully powerful most inexpensive techniques to travel into higher schooling. instructional techniques on the biennial level supply a solid basis everywhere the bailiwick and fundamentals at intervals bound main ways in which. occupation techniques take an extra career-oriented apply, serving to students succeed specific skills they're going to apply at the tactic day one. on the way aspect the fabric itself, many junior and crew schools and universities have embraced on-line checking out, gap their doorways to an extra inclusive scholar frame – from operational professionals and stay-at-home individuals to those that won't be capable of pass from aspect to aspect to a bodily field. the next biennial and four-year schools supply variety of the a awfully powerful a awfully powerful highest mixtures of on-line program quantity, breadth, and affordability to be had at the moment. See WHO stands out for 2018. A. University of Southern CA An on-line schooling earned at with the University of Southern CA offers graduate students the instrumentation to want value in their futures and prevail of their box of selecting. Graduate students at USC be capable of each and every earn their take hold of’s levels or a graduate certificates to further specialize their employment marketability. to boot to giving specialised checking out to students WHO want to advance their supply employment positions, USC else works with students WHO want to trade careers. Qualifying students may also be capable of lighten their monetary burden with monetary fortify applications. – Best on-line faculties for 2018 B.Harvard University Harvard University provides its on-line students with all crucial services and merchandise and merchandise and materials to satisfy their targets throughout a faster and additional handy manner. Students might have get admission to to the total identical blessings that on-campus scholar ar equipped, in conjunction with substance services and merchandise and merchandise, tutorial deliberation, and tutoring be in agreement specific to their box of study. slightly sort of a unfold of Harvard’s typical, in-class classes, an excellent many on-line sections ar transferrable to wholly totally different establishments of upper schooling, giving students the danger to complete their schooling at whichever location they're most proud of. on-line categories at Harvard are going to be coated via monetary fortify. – Best on-line faculties for 2018 C. Drexel University Drexel University students give you with the strategy to complete their level—each and every complete or in increments—with quite a heap of on-line path sections. These categories supply the identical tutorial come-at-able ADSENSE Link Ads 2 hundred x ninety choices as typical classes, in conjunction with alternatives for credit score ranking ranking exchangeability. Students will paintings with lecturers at home with internet structure and who're equipped the ability had to successfully supply a high-quality tutorial experience for his or her students. All crucial path materials are often afforded to students in on-line classes, so they ar about to be ready tailor their tutorial agenda to suit into their daily programme. on-line students might have the advantage of all scholar services and merchandise and merchandise introduced to simple students. – Best on-line faculties for 2018 D.Canisius faculty Students attending Canisius faculty have the selection to complete their take hold of’s level or graduate certificates via all kinds of on-line classes. These levels are going to be finished in each and every totally a internet primarily based structure or throughout a hybrid codecs, giving students the initial choice to vogue their tutorial agenda to suit into their sometimes lives. Students WHO value more highly to visualize throughout a hybrid structure might else move throughout a large quantity of field actions, in conjunction with quite a heap of student-run taking part in instrumentality, Greek existence chapters, and intramural or membership sports activities actions movements groups. on-line students are going to be assured that they're about to get the identical schooling of their digital path a typical scholar would get throughout a Canisius classroom. -Best on-line faculties for 2018 E.Concordia University of Wisconsin With over fifty specialised on-line levels to be had to students, Concordia University of Wisconsin has created Associate in Nursing atmosphere—each and every bodily and digital—this is meant to contour a scholar’s tutorial experience and acquire them into their careers once conceivable. on-line students might build use of any of the scholar services and merchandise and merchandise introduced on the CUW field. instructional deliberation services and merchandise and merchandise will have constant opinion students to travel wanting around out the proper on-line sections to permit the flexibleness they may love of their faculty schedules. on-line students else be ready to choose whether or not or not or not they need to whole their levels as an everyday scholar or a part-time scholar. – Best on-line faculties for 2018 F.Webster University Webster University provides on-line techniques on the certificates, baccalaureate, and graduate level, all of that adjust via quite a heap of fields of study. Students taking on-line categories ar reaching to be capable of deliver along their very own schedules and whole their work on their very own tempo. further freedom of agenda is to be had for school youngsters finishing their paintings part-time. Students even have the gathering of finishing their categories throughout a hybrid structure, cacophonic their tutorial time between domestic and conjointly the Webster University field. on-line students are going to be equipped all crucial scholar services and merchandise and merchandise to secure their wonderful fortune, in conjunction with profession substance and faculty services and merchandise and merchandise. -Best on-line faculties for 2018 G.Champlain faculty Students checking out at Champlain faculty might have the advantage of each quite on-line path conceivable alternatives to expedite their tutorial profession. With larger than fifty techniques introduced throughout a 100 percent on-line structure—ranging between certificates, bachelor’s, and take hold of’s techniques—scholars of all ranges might complement their schooling with work finished totally from domestic. Champlain faculty might settle for the utmost quantity as ninety credit score ranking of transferable credit score ranking ranking from wholly totally different establishments, guaranteeing that previous intellectual effort are often recognized and students won't want to repeat at intervals the past finished classes. certain on-line classes making Associate in Nursing allowance for Champlain faculty else might even be transferred to wholly totally different establishments. -Best on-line faculties for 2018 H.Johns Hopkins University Students listed at Johns Hopkins University not want to induce on field to complete their classes. several level techniques introduced at JHU, get into level, might even be finished totally from the comfort of domestic. With dozens of categories being introduced in on-line sections, students might else value more highly to enhance variety of of their typical classes with on-line paintings. Utilizing on-line checking out permits students to construct further versatile schedules, making certain scholar paintings is getting finished at a cosy tempo. The JHU admissions division is keen to paintings with any incoming switch scholar to travel wanting around out any applicable areas for switch credit score ranking ranking to be administered. – Best on-line faculties for 2018 I.Keiser University-Ft Lauderdale Keiser University at metropolis provides its students with quite a heap of alternatives to complete the complete issue in their work with on-line categories. on-line classes ar instructed via lecturers who've quite a heap of semesters of experiencing instructing throughout a internet primarily based structure. All work and supplementary materials are often provided on-line, and students ar reaching to be capable of finish their paintings at their very own tempo. cash fortify is run at intervals the sort of loans, scholarships, and federal fortify, and on-line students have the identical alternatives to amass fortify as typical students. on-line students might whole their add regular or part-time codecs. -Best on-line faculties for 2018 J.North region State University at Raleigh Fitting faculty into a busy agenda isn't a straightforward procedure; that’s why North region State University at Raleigh provides quite a heap of in their techniques throughout a structure that may be finished from a distance. Utilizing on-line checking out at NCSU implies that students get to choose once and conjointly the place they whole their analysis, and once to concentrate to existence’s wholly totally different commitments. Students taking on-line classes might have alternatives to use facetime with their educator via video chat classes, and may participate throughout a heap of dialogue forums which can enable them to socialize with their buddies. -Best on-line faculties for 2018
» » 12 Alasan Kenapa Kita Masih Jomblo Berdasarkan Bulan Kelahiran Kita

Best on-line faculties for 2018 Online biennial and four-year schools represent variety of the a awfully powerful a awfully powerful most inexpensive techniques to travel into higher schooling. instructional techniques on the biennial level supply a solid basis everywhere the bailiwick and fundamentals at intervals bound main ways in which. occupation techniques take an extra career-oriented apply, serving to students succeed specific skills they're going to apply at the tactic day one. on the way aspect the fabric itself, many junior and crew schools and universities have embraced on-line checking out, gap their doorways to an extra inclusive scholar frame – from operational professionals and stay-at-home individuals to those that won't be capable of pass from aspect to aspect to a bodily field. the next biennial and four-year schools supply variety of the a awfully powerful a awfully powerful highest mixtures of on-line program quantity, breadth, and affordability to be had at the moment. See WHO stands out for 2018. A. University of Southern CA An on-line schooling earned at with the University of Southern CA offers graduate students the instrumentation to want value in their futures and prevail of their box of selecting. Graduate students at USC be capable of each and every earn their take hold of’s levels or a graduate certificates to further specialize their employment marketability. to boot to giving specialised checking out to students WHO want to advance their supply employment positions, USC else works with students WHO want to trade careers. Qualifying students may also be capable of lighten their monetary burden with monetary fortify applications. – Best on-line faculties for 2018 B.Harvard University Harvard University provides its on-line students with all crucial services and merchandise and merchandise and materials to satisfy their targets throughout a faster and additional handy manner. Students might have get admission to to the total identical blessings that on-campus scholar ar equipped, in conjunction with substance services and merchandise and merchandise, tutorial deliberation, and tutoring be in agreement specific to their box of study. slightly sort of a unfold of Harvard’s typical, in-class classes, an excellent many on-line sections ar transferrable to wholly totally different establishments of upper schooling, giving students the danger to complete their schooling at whichever location they're most proud of. on-line categories at Harvard are going to be coated via monetary fortify. – Best on-line faculties for 2018 C. Drexel University Drexel University students give you with the strategy to complete their level—each and every complete or in increments—with quite a heap of on-line path sections. These categories supply the identical tutorial come-at-able ADSENSE Link Ads 2 hundred x ninety choices as typical classes, in conjunction with alternatives for credit score ranking ranking exchangeability. Students will paintings with lecturers at home with internet structure and who're equipped the ability had to successfully supply a high-quality tutorial experience for his or her students. All crucial path materials are often afforded to students in on-line classes, so they ar about to be ready tailor their tutorial agenda to suit into their daily programme. on-line students might have the advantage of all scholar services and merchandise and merchandise introduced to simple students. – Best on-line faculties for 2018 D.Canisius faculty Students attending Canisius faculty have the selection to complete their take hold of’s level or graduate certificates via all kinds of on-line classes. These levels are going to be finished in each and every totally a internet primarily based structure or throughout a hybrid codecs, giving students the initial choice to vogue their tutorial agenda to suit into their sometimes lives. Students WHO value more highly to visualize throughout a hybrid structure might else move throughout a large quantity of field actions, in conjunction with quite a heap of student-run taking part in instrumentality, Greek existence chapters, and intramural or membership sports activities actions movements groups. on-line students are going to be assured that they're about to get the identical schooling of their digital path a typical scholar would get throughout a Canisius classroom. -Best on-line faculties for 2018 E.Concordia University of Wisconsin With over fifty specialised on-line levels to be had to students, Concordia University of Wisconsin has created Associate in Nursing atmosphere—each and every bodily and digital—this is meant to contour a scholar’s tutorial experience and acquire them into their careers once conceivable. on-line students might build use of any of the scholar services and merchandise and merchandise introduced on the CUW field. instructional deliberation services and merchandise and merchandise will have constant opinion students to travel wanting around out the proper on-line sections to permit the flexibleness they may love of their faculty schedules. on-line students else be ready to choose whether or not or not or not they need to whole their levels as an everyday scholar or a part-time scholar. – Best on-line faculties for 2018 F.Webster University Webster University provides on-line techniques on the certificates, baccalaureate, and graduate level, all of that adjust via quite a heap of fields of study. Students taking on-line categories ar reaching to be capable of deliver along their very own schedules and whole their work on their very own tempo. further freedom of agenda is to be had for school youngsters finishing their paintings part-time. Students even have the gathering of finishing their categories throughout a hybrid structure, cacophonic their tutorial time between domestic and conjointly the Webster University field. on-line students are going to be equipped all crucial scholar services and merchandise and merchandise to secure their wonderful fortune, in conjunction with profession substance and faculty services and merchandise and merchandise. -Best on-line faculties for 2018 G.Champlain faculty Students checking out at Champlain faculty might have the advantage of each quite on-line path conceivable alternatives to expedite their tutorial profession. With larger than fifty techniques introduced throughout a 100 percent on-line structure—ranging between certificates, bachelor’s, and take hold of’s techniques—scholars of all ranges might complement their schooling with work finished totally from domestic. Champlain faculty might settle for the utmost quantity as ninety credit score ranking of transferable credit score ranking ranking from wholly totally different establishments, guaranteeing that previous intellectual effort are often recognized and students won't want to repeat at intervals the past finished classes. certain on-line classes making Associate in Nursing allowance for Champlain faculty else might even be transferred to wholly totally different establishments. -Best on-line faculties for 2018 H.Johns Hopkins University Students listed at Johns Hopkins University not want to induce on field to complete their classes. several level techniques introduced at JHU, get into level, might even be finished totally from the comfort of domestic. With dozens of categories being introduced in on-line sections, students might else value more highly to enhance variety of of their typical classes with on-line paintings. Utilizing on-line checking out permits students to construct further versatile schedules, making certain scholar paintings is getting finished at a cosy tempo. The JHU admissions division is keen to paintings with any incoming switch scholar to travel wanting around out any applicable areas for switch credit score ranking ranking to be administered. – Best on-line faculties for 2018 I.Keiser University-Ft Lauderdale Keiser University at metropolis provides its students with quite a heap of alternatives to complete the complete issue in their work with on-line categories. on-line classes ar instructed via lecturers who've quite a heap of semesters of experiencing instructing throughout a internet primarily based structure. All work and supplementary materials are often provided on-line, and students ar reaching to be capable of finish their paintings at their very own tempo. cash fortify is run at intervals the sort of loans, scholarships, and federal fortify, and on-line students have the identical alternatives to amass fortify as typical students. on-line students might whole their add regular or part-time codecs. -Best on-line faculties for 2018 J.North region State University at Raleigh Fitting faculty into a busy agenda isn't a straightforward procedure; that’s why North region State University at Raleigh provides quite a heap of in their techniques throughout a structure that may be finished from a distance. Utilizing on-line checking out at NCSU implies that students get to choose once and conjointly the place they whole their analysis, and once to concentrate to existence’s wholly totally different commitments. Students taking on-line classes might have alternatives to use facetime with their educator via video chat classes, and may participate throughout a heap of dialogue forums which can enable them to socialize with their buddies. -Best on-line faculties for 2018

12 Alasan Kenapa Kita Masih Jomblo Berdasarkan Bulan Kelahiran Kita

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Trading Account



As already discussed, first section of trading and profit and loss account is called trading account. The aim of preparing trading account is to find out gross profit or gross loss while that of second section is to find out net profit or net loss.



Preparation of Trading Account



Trading account is prepared mainly to know the profitability of the goods bought (or manufactured) sold by the businessman. The difference between selling price and cost of goods sold is the,5 earning of the businessman. Thus in order to calculate the gross earning, it is necessary to know:



(a) cost of goods sold.



(b) sales.



Total sales can be ascertained from the sales ledger. The cost of goods sold is, however, calculated. n order to calculate the cost of sales it is necessary to know its meaning. The 'cost of goods' includes the purchase price of the goods plus expenses relating to purchase of goods and brining the goods to the place of business. In order to calculate the cost of goods " we should deduct from the total cost of goods purchased the cost of goods in hand. We can study this phenomenon with the help of following formula:



Opening stock + cost of purchases - closing stock = cost of sales



As already discussed that the purpose of preparing trading account is to calculate the gross profit of the business. It can be described as excess of amount of 'Sales' over 'Cost of Sales'. This definition can be explained in terms of following equation:



Gross Profit = Sales-Cost of goods sold or (Sales + Closing Stock) -(Stock in the beginning + Purchases + Direct Expenses)



The opening stock and purchases along with buying and bringing expenses (direct exp.) are recorded the debit side whereas sales and closing stock is recorded on the credit side. If credit side is Jeater than the debit side the difference is written on the debit side as gross profit which is ultimately recorded on the credit side of profit and loss account. When the debit side exceeds the credit side, the difference is gross loss which is recorded at credit side and ultimately shown on the debit side of profit & loss account.



Usual Items in a Trading Account:



A) Debit Side



1. Opening Stock. It is the stock which remained unsold at the end of previous year. It must have been brought into books with the help of opening entry; so it always appears inside the trial balance. Generally, it is shown as first item at the debit side of trading account. Of course, in the first year of a business there will be no opening stock.



2. Purchases. It is normally second item on the debit side of trading account. 'Purchases' mean total purchases i.e. cash plus credit purchases. Any return outwards (purchases return) should be deducted out of purchases to find out the net purchases. Sometimes goods are received before the relevant invoice from the supplier. In such a situation, on the date of preparing final accounts an entry should be passed to debit the purchases account and to credit the suppliers' account with the cost of goods.



3. Buying Expenses. All expenses relating to purchase of goods are also debited in the trading account. These include-wages, carriage inwards freight, duty, clearing charges, dock charges, excise duty, octroi and import duty etc.



4. Manufacturing Expenses. Such expenses are incurred by businessmen to manufacture or to render the goods in saleable condition viz., motive power, gas fuel, stores, royalties, factory expenses, foreman and supervisor's salary etc.



Though manufacturing expenses are strictly to be taken in the manufacturing account since we are preparing only trading account, expenses of this type may also be included in the trading account.



(B) Credit Side



1. Sales. Sales mean total sales i.e. cash plus credit sales. If there are any sales returns, these should be deducted from sales. So net sales are credited to trading account. If an asset of the firm has been sold, it should not be included in the sales.



2. Closing Stock. It is the value of stock lying unsold in the godown or shop on the last date of accounting period. Normally closing stock is given outside the trial balance in that case it is shown on the credit side of trading account. But if it is given inside the trial balance, it is not to be shown on the credit side of trading account but appears only in the balance sheet as asset. Closing stock should be valued at cost or market price whichever is less.



Valuation of Closing Stock



The ascertain the value of closing stock it is necessary to make a complete inventory or list of all the items in the god own together with quantities. On the basis of physical observation the stock lists are prepared and the value of total stock is calculated on the basis of unit value. Thus, it is clear that stock-taking entails (i) inventorying, (ii) pricing. Each item is priced at cost, unless the market price is lower. Pricing an inventory at cost is easy if cost remains fixed. But prices remain fluctuating; so the valuation of stock is done on the basis of one of many valuation methods.



The preparation of trading account helps the trade to know the relationship between the costs be incurred and the revenues earned and the level of efficiency with which operations have been conducted. The ratio of gross profit to sales is very significant: it is arrived at :



Gross Profit X 100 / Sales



With the help of G.P. ratio he can ascertain as to how efficiently he is running the business higher the ratio, better will be the efficiency.



Closing Entries pertaining to trading Account



For transferring various accounts relating to goods and buying expenses, following closing entries recorded:



(i) For opening Stock: Debit trading account and credit stock account



(ii) For purchases: Debit trading account and credit purchases account, the amount being the et amount after deducting purchases returns.



(iii) For purchases returns: Debit purchases return account and credit purchases account.



(iv) For returns inwards: Debit sales account and credit sales return account



(v) For direct expenses: Debit trading account and credit direct expenses accounts individually.



(vi) For sales: Debit sales account and credit trading account. We will find that all the accounts as mentioned above will be closed with the exception of trading account



(vii) For closing stock: Debit closing stock account and credit trading account After recording above entries the trading account will be balanced and difference of two sides ascertained. If credit side is more the result is gross profit for which following entry is recorded.



(viii) For gross profit: Debit trading account and credit profit and loss account If the result is gross loss the above entry is reversed.



Profit and Loss Account



The profit and loss account is opened by recording the gross profit (on credit side) or gross loss (debit side).



For earning net profit a businessman has to incur many more expenses in addition to the direct expenses. Those expenses are deducted from profit (or added to gross loss), the resultant figure will be net profit or net loss.



The expenses which are recorded in profit and loss account are ailed 'indirect expenses'. These be classified as follows:



Selling and distribution expenses.



These comprise of following expenses:



(a) Salesmen's salary and commission



(b) Commission to agents



(c) Freight & carriage on sales



(d) Sales tax



(e) Bad debts



(f) Advertising



(g) Packing expenses



(h) Export duty



Administrative Expenses.



These include:



(a) Office salaries & wages



(b) Insurance



(c) Legal expenses



(d) Trade expenses



(e) Rates & taxes



(f) Audit fees



(g) Insurance



(h) Rent



(i) Printing and stationery



(j) Postage and telegrams



(k) Bank charges



Financial Expenses



These comprise:



(a) Discount allowed



(b) Interest on Capital



(c) Interest on loan



(d) Discount Charges on bill discounted



Maintenance, depreciations and Provisions etc.



These include following expenses



(a) Repairs



(b) Depreciation on assets



(c) Provision or reserve for doubtful debts



(d) Reserve for discount on debtors.



Along with above indirect expenses the debit side of profit and loss account comprises of various business losses also.



On the credit side of profit and loss account the items recorded are:



(a) Discount received



(b) Commission received



(c) Rent received



(d) Interest received



(e) Income from investments



(f) Profit on sale of assets



(g) Bad debts recovered



(h) Dividend received



(i) Apprenticeship premium etc.







Source: EzineArticles

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