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A general journal is a daybook or subsidiary journal in which transactions relating to adjustment entries, opening stock, depreciation, accounting errors etc. are recorded. The source documents for general journal entries may be journal vouchers, copies of management reports and invoices.
The GST is imposed at variable rates on variable items. The rate of GST is 18% for soaps and 28% on washing detergents. GST on movie tickets is based on slabs, with 18% GST for tickets that cost less than ₹100 and 28% GST on tickets costing more than ₹100 and 28% on commercial vehicle and private and 5% on readymade clothes. [33] The rate ...
To support this, third-party sources are utilized to collect data and make only averages available for commercial purposes, such as is the case with the hotel sector – in Europe [28] and the Middle East & North Africa region, [29] where key operating indicators are monitored, such as Occupancy Rate (OR), Average Daily Rate (ADR) and Revenue ...
GST in New Zealand is designed to be a broad-based system with few exemptions, such as for rents collected on residential rental properties, donations, precious metals and financial services. [75] It normally makes up around 30% of tax revenue in New Zealand. [76] The rate for GST, effective since 1 October 2010 is 15%. [77]
Rapid Communications in Mass Spectrometry (RCM) is a biweekly peer-reviewed scientific journal published since 1987 by John Wiley & Sons. It covers research on all aspects of mass spectrometry . According to the Journal Citation Reports , the journal has a 2020 impact factor of 2.419.
Revenue cycle management (RCM) is the process used by healthcare systems in the United States and all over the world to track the revenue from patients, from their initial appointment or encounter with the healthcare system to their final payment of balance. It is a normal part of health administration. The revenue cycle can be defined as, "all ...
The term "reliability-centered maintenance" authored by Tom Matteson, Stanley Nowlan and Howard Heap of United Airlines (UAL) to describe a process used to determine the optimum maintenance requirements for aircraft [3] [disputed – discuss] (having left United Airlines to pursue a consulting career a few months before the publication of the final Nowlan-Heap report, Matteson received no ...
No journal entry. Reporting dates, until vested (if warrants are not vested when granted) Debit compensation expense. Credit paid in capital – stock warrants. If the warrants eventually vest, the overall total compensation expense to recognize equals the fair value of the warrants on the grant date.