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	<title>TuteBox.com &#187; Accounting</title>
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	<description>&#34;Knowledge belongs to the world, be proud to pass it on&#34; - Tutebox</description>
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		<title>Cost Units and Composite Cost Units</title>
		<link>http://www.tutebox.com/3736/business/accounting/cost-units-and-composite-cost-units/</link>
		<comments>http://www.tutebox.com/3736/business/accounting/cost-units-and-composite-cost-units/#comments</comments>
		<pubDate>Sat, 01 Oct 2011 05:00:41 +0000</pubDate>
		<dc:creator>Hajara Saleeth</dc:creator>
				<category><![CDATA[Accounting]]></category>
		<category><![CDATA[AL]]></category>
		<category><![CDATA[CIMA]]></category>
		<category><![CDATA[costing]]></category>

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		<description><![CDATA[The term “Cost Unit” can be defined as a unit of product or service in relation to which costs are ascertained. As an example cost unit for a mobile telecommunication provider would be call minutes. Cost unit can be tangible and intangible in nature. Examples of tangible cost units are garments produced at apparel manufacturing firms, loaves of bread produced at bakeries,  bars of soap produced by soap manufactures. However, to handle the large bulk of cost units and to [...]]]></description>
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		<title>Crossing of Cheques</title>
		<link>http://www.tutebox.com/3698/business/accounting/crossing-of-cheques/</link>
		<comments>http://www.tutebox.com/3698/business/accounting/crossing-of-cheques/#comments</comments>
		<pubDate>Sun, 11 Sep 2011 16:12:51 +0000</pubDate>
		<dc:creator>Ansh Lucky Sri Jay</dc:creator>
				<category><![CDATA[Accounting]]></category>
		<category><![CDATA[Finance]]></category>
		<category><![CDATA[business]]></category>
		<category><![CDATA[finance]]></category>
		<category><![CDATA[Tutorials]]></category>

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		<description><![CDATA[A cheque is a negotiable financial instrument we use to settle payments. A cheque can be lost, stolen or the signature of payee can be done by someone else pretending him/her and that’s why the protection of cheques has increased according to an international standard that we must thoroughly consider when writing a cheque. Crossing is a popular method of protecting the payer and payee of a cheque. Both bearer and order cheques can be [...]]]></description>
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		<slash:comments>1</slash:comments>
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		<title>Ratios</title>
		<link>http://www.tutebox.com/3372/business/accounting/ratios/</link>
		<comments>http://www.tutebox.com/3372/business/accounting/ratios/#comments</comments>
		<pubDate>Wed, 01 Jun 2011 05:07:20 +0000</pubDate>
		<dc:creator>Ansh Lucky Sri Jay</dc:creator>
				<category><![CDATA[Accounting]]></category>
		<category><![CDATA[finance]]></category>
		<category><![CDATA[Financial Accounting]]></category>
		<category><![CDATA[management]]></category>
		<category><![CDATA[Theories]]></category>
		<category><![CDATA[Tutorials]]></category>

		<guid isPermaLink="false">http://www.tutebox.com/?p=3372</guid>
		<description><![CDATA[Capital Gearing Ratio Capital gearing ratio is using to analyze the capital structure of a company. Formula:&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Capital Gearing Ratio = Equity Share Capital / Fixed Interest Bearing Funds Dividend cover This measures how many times a company can pay dividends over the profit. Ex: if dividend cover is 5, that means the company’s profit attributable to shareholders was 5 times the amount what the dividend cover exactly is. Formula: Dividend cover = Earnings per [...]]]></description>
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		<title>Basics of Generally Accepted Accounting Principles (GAAP)</title>
		<link>http://www.tutebox.com/3374/business/accounting/basics-of-generally-accepted-accounting-principles-gaap-2/</link>
		<comments>http://www.tutebox.com/3374/business/accounting/basics-of-generally-accepted-accounting-principles-gaap-2/#comments</comments>
		<pubDate>Tue, 31 May 2011 04:17:49 +0000</pubDate>
		<dc:creator>Ansh Lucky Sri Jay</dc:creator>
				<category><![CDATA[Accounting]]></category>
		<category><![CDATA[finance]]></category>
		<category><![CDATA[Financial Accounting]]></category>
		<category><![CDATA[Theories]]></category>
		<category><![CDATA[Tutorials]]></category>

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		<description><![CDATA[Basic objectives Financial reporting should be rich with information that is Useful to provide information to potential investors and creditors and other financial market users in making rational investment, credit, and other financial decisions. Helpful to assess the amounts, timing, and uncertainty of prospective cash receipts. Key to make financial decisions. About economic resources, the claims and the changes in those resources. Improving the performance of the business Provide information to make long-term decisions. Useful [...]]]></description>
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		<title>Basic Accounting Concepts</title>
		<link>http://www.tutebox.com/3090/business/accounting/basic-accounting-concepts/</link>
		<comments>http://www.tutebox.com/3090/business/accounting/basic-accounting-concepts/#comments</comments>
		<pubDate>Tue, 15 Feb 2011 06:40:37 +0000</pubDate>
		<dc:creator>dilshan</dc:creator>
				<category><![CDATA[Accounting]]></category>
		<category><![CDATA[AL]]></category>
		<category><![CDATA[business]]></category>
		<category><![CDATA[CIMA]]></category>
		<category><![CDATA[Tutorials]]></category>

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		<description><![CDATA[These are the broad basic assumptions under which financial statements are prepared and these principles are used by the entire profession in preparing financial accounting information.]]></description>
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		<slash:comments>5</slash:comments>
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		<item>
		<title>Financial Accounting vs Management Accounting</title>
		<link>http://www.tutebox.com/187/business/accounting/finance/</link>
		<comments>http://www.tutebox.com/187/business/accounting/finance/#comments</comments>
		<pubDate>Thu, 20 Jan 2011 22:51:40 +0000</pubDate>
		<dc:creator>Hajara Saleeth</dc:creator>
				<category><![CDATA[Accounting]]></category>
		<category><![CDATA[CIMA]]></category>
		<category><![CDATA[Tutorials]]></category>

		<guid isPermaLink="false">http://www.tutebox.com/?p=187</guid>
		<description><![CDATA[Financial accounting is concerned with providing financial information about the company’s performance. Management accounting is concerned with generating necessary information for decision making purposes in the organization and these data are not available for the general public or stakeholders. ]]></description>
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		<slash:comments>5</slash:comments>
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		<title>The Story of Capital</title>
		<link>http://www.tutebox.com/2836/business/accounting/the-story-of-capital/</link>
		<comments>http://www.tutebox.com/2836/business/accounting/the-story-of-capital/#comments</comments>
		<pubDate>Sat, 11 Dec 2010 13:13:20 +0000</pubDate>
		<dc:creator>Hajara Saleeth</dc:creator>
				<category><![CDATA[Accounting]]></category>
		<category><![CDATA[AL]]></category>
		<category><![CDATA[CIMA]]></category>
		<category><![CDATA[finance]]></category>
		<category><![CDATA[OL]]></category>
		<category><![CDATA[Tutorials]]></category>

		<guid isPermaLink="false">http://www.tutebox.com/?p=2836</guid>
		<description><![CDATA[This tutorial is going to explain you all about how the balance sheet elements are formed and formula to calculate capital is formed. Story is named is &#8220;The story of capital&#8221; and explains the concept of assets, liabilities and capital. Imagine.. A man wanted to start up a business on his own. Lets say he decided to set up a book shop. This how he financed his start up expenses. He had some savings of [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Use of Accounting Information by Departments in an Organization</title>
		<link>http://www.tutebox.com/2368/business/accounting/use-of-accounting-information-by-departments-in-an-organization/</link>
		<comments>http://www.tutebox.com/2368/business/accounting/use-of-accounting-information-by-departments-in-an-organization/#comments</comments>
		<pubDate>Mon, 01 Nov 2010 04:40:14 +0000</pubDate>
		<dc:creator>Hajara Saleeth</dc:creator>
				<category><![CDATA[Accounting]]></category>
		<category><![CDATA[business]]></category>
		<category><![CDATA[CIMA]]></category>
		<category><![CDATA[finance]]></category>
		<category><![CDATA[Tutorials]]></category>

		<guid isPermaLink="false">http://www.tutebox.com/?p=2368</guid>
		<description><![CDATA[Accounting information helps every department in an organization and use of accounting information can be summarized as follows: Marketing/Sales Department Assessing the credit worthiness of the customers before approving credit This task can be done by assessing the past records of the customer which can be found in financial accounting system. Reviewing the effectiveness of the advertising strategy- This task can be done by finding the relationship between sales and advertising expenses. Necessary cost and sales information [...]]]></description>
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		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Objectives of Financial Accounting Systems</title>
		<link>http://www.tutebox.com/2363/business/accounting/objectives-of-financial-accounting-system/</link>
		<comments>http://www.tutebox.com/2363/business/accounting/objectives-of-financial-accounting-system/#comments</comments>
		<pubDate>Sun, 31 Oct 2010 12:33:17 +0000</pubDate>
		<dc:creator>Hajara Saleeth</dc:creator>
				<category><![CDATA[Accounting]]></category>
		<category><![CDATA[business]]></category>
		<category><![CDATA[CIMA]]></category>
		<category><![CDATA[finance]]></category>
		<category><![CDATA[Tutorials]]></category>

		<guid isPermaLink="false">http://www.tutebox.com/?p=2363</guid>
		<description><![CDATA[There are many objectives of maintaining a financial accounting system in an organization and they can be explained as follow: Help in Management Decision Making. Financial accounting system records all the transactions happening in the organization on a day to day basis. To make decisions managers need information.  Necessary information can be generated through financial accounting system as it record actual transactions happening in the company. Provide Information to Potential and Present Investors to Make [...]]]></description>
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		<slash:comments>10</slash:comments>
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		<title>Origin of Costing Methods</title>
		<link>http://www.tutebox.com/1980/business/origin-of-costing-methods/</link>
		<comments>http://www.tutebox.com/1980/business/origin-of-costing-methods/#comments</comments>
		<pubDate>Wed, 15 Sep 2010 07:30:09 +0000</pubDate>
		<dc:creator>Hajara Saleeth</dc:creator>
				<category><![CDATA[Accounting]]></category>
		<category><![CDATA[Business]]></category>
		<category><![CDATA[business]]></category>
		<category><![CDATA[costing]]></category>
		<category><![CDATA[Tutorials]]></category>

		<guid isPermaLink="false">http://www.tutebox.com/?p=1980</guid>
		<description><![CDATA[There are 04 types of costing methods that can be identified namely Job Costing Batch Costing Contract Costing Process Costing These types of costing methods are based on the production method that is used and when the production method differs there was a need for customization in the costing method used. These costing methods and respective production method are explained below: Job Costing Job costing was originated through production method &#8220;job production&#8221; and since job production had [...]]]></description>
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		<slash:comments>3</slash:comments>
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