journal entry needed to estimate and recognize the uncollectibility of some accounts receivables?
When account receivable is recognized to be uncollectible, it means that this account should decrease its book value. Therefore, the contra-account, the allowance for bad debts or the provision for bad debts, should recognized as much as the uncollectible account receivables.
There are two methods
1. 치과 의사의 역할
치과 의사의 역할은 제일 중요한 요소임
아이의 감정에 공감할 것, 이해와 두려움의 원인 파악
배반적인 행동은 하지 말 것
지속적으로 언어적 공감할 것
아이의 통제를 어느 정도 허용할 것 :‘약간 쉬었다 해요’,‘입 헹구고 싶어요’와
1. Journalist : 자율적 행위자인가?
정치 및 상업의 고용인인가?
2. spin doctor의 등장으로 감시견 → 애완견
3. 저널리즘이 어떻게 작동되고 사회에 미치는 영향
4. 저널리즘은 저널리스트의 개인적인 산물인가
아니면 상업 및 정치의 압력의 결과물인가
Spin Doctors
신문방송보도 뒤에 있
Journalism Theory
Group 1: Grasping journalistic concepts in India’s sexual harassment case
Background of the ‘Bus sexual harassment’ issue
In September last year, there was an issue brought up as a major strike was held to raise the voice against the mass rape done by six guys to a female college student in a bus in New Delhi. Even India’s Prime Minister has also w
2. Analysis of project
1) Course of pipeline from knock-out drum on the first floor to storage tank on the third floor.
It is ideal to design pipelines using straight line for economic feasibility and efficiency but that is impossible for the reason of structure of plant. So It is necessary to inspect the structure of plant.
2) What kinds of pipe do we decide?
Considering economi