References
Aljon J. Roque lecture notes
Gorgonio D. Macariola lecture notes
John Bo S. Cayetano lecture videos
The Intermediate Accounting volume 2 by Robles and Empleo
IFRS and various test banks
Chapter 1.1 - Business Activity
This chapter will explain:
- the concept of needs, wants, scarcity, and opportunity cost
- the importance of specialisation
- the purpose of business activity
- the concept of added value and how added value can be increased
Cette fiche à pour objectif de fournir aux consultants des bases sur le Développement Durable, ainsi que des données importantes liées aux GES et à la RSE dans le but de réaliser des recommendations pertinentes.
Learning Objective:
1. Definition of 'basis year', 'basis period' and 'accounting period'.
2. Determination of basis period of companies on commencement of business and change of accounting date.
3. Computation of adjusted income/(loss) following the change of accounting date.
The study of the employment relationship and the complex relationship between employers, employees, trade unions, employer organizations and the state.
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