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B203 – Part B
The are four objectives for the foundation of all HR activity. Staffing
objectives ,Performance objectives , Change-management objectives
and Administration objectives
The are four reasons to turnover first outside factors: It relates to situations
in which someone leaves for reasons that are largely unrelated to their
work , examples: moving when spouse or partner is relocated, wish to fulfill
a long-term ambition to travel , solution by possible to be reduced through
the provision of career breaks, forms of flexible working . second functional
turnover It includes all resignations which are welcomed by both employer
and employee alike. examples: individual poor performance or failure to fit
in comfortably with an organizational or departmental culture. solution:
improving recruitment and selection procedures. Third Push factors: the
problem here is dissatisfaction with work or the organization that lead to
unwanted turnover. examples: insufficient development opportunities,
boredom, ineffective supervision solution: organizations has to readily
address all of these issues, and put the mechanisms for picking up signs of
dissatisfaction. fourth Pull factors: the attraction of rival employers,
employees leaving in order to improve their living standards, and career
development, or to work with particular people examples: salary levels, and
people may wish to move into new areas of work. solution: a need to be
aware of what other employers are offering and to match the package as
possible as they can
Another reasons by Taylor , the dissatisfaction with the conditions of work,
especially hours , a perception that they were not being given sufficient
career development opportunities , a bad relationship with their immediate
supervisor.
7) People leave jobs for different reasons. Explain the most common reasons
as identified by Taylor (2002)?
8) What are the best practices which help the organization in retaining their
staff?
9) Briefly discuss FIVE staff retention strategies. Support your answer with the
use of example (it six not five)
12) The term “360-degree feedback, a very specific term used to refer to
multi-rater feedback. Discuss the statement
Item Amount
Opening inventories $ 80000
+
Purchases during the year $ 378000
+
Sales revenue $ 464000
_
Assets:
Definition: Economic resources that are expected to bring
benefits in the future. Examples: Cash, Land, Building,
Equipment, patent, and Goodwill , Tangible assets (Ex. Cash,
Land, Building, Equipment).
- Intangible assets (Ex. patent, Goodwill, and Trademark
Liability:
Definition: Outsider claims – debt that is payable to outsider.
Examples: Accounts payable, and Bank loan.
18.Best Cake Shop (BCS) is a local business with the following accounts
information at the end of 2013:
Inventories $ 40,000 Plant and equipment $ 40,000
Trade payables $ 25,000 Profit (2013) $ 28,000
Long-term loan $ 75,000 Salaries payables $ 20,000
Van $ 25,000 Property $ 100,000
Drawings $ 20,000 Trade receivables $ 8,000
Cash $ 15,000 BCS capital, beginning of 2013 $ 100,000
A. State the purpose of a balance sheet.
- It shows how the business is financed and how these funds are
deployed
- It can provide a basis for assessing the value of the business
- Relationships between assets and claims can be assessed
- Performance can be better assessed
B. Using the following information, prepare a balance sheet for BCS Company as at 31
December, 2013:
balance sheet for BCS Company as at 31 December, 2013
االصولAssets
" اصول قصيرة االجل "مستهلكهNon-current assets
Plant and equipment 40,000
Property 100,000
Van 25,000
165,000
, مباني, اصول طويلة االجل "نقدcurrent assets
"مخزون, inventories 40,000
cash 15,000
trade receivables 8,000
مجموع االصول يجب ان تتساوى مع 63,000
مجموع الديون وحقوق الملكيه total assets 228,000
الديون وحقوق الملكيهliabilities and owners’ equity
ديون قصيرة االجل "مدتها اقل من
current liabilities
"سنه 25,000
trade payable
20,000
salaries payable
45,000
ديون طويلة االجل " مدتها اكثر من
" سنهnon-current liabilities
long term loan 75,000
ارباح, حقوق الملكيه"راس المال
" مسحوبات, السنهowners’ equity 75,000
المسحوبات يجب ان تطرح منBCS capital beginning of 2013
مجموع حقوق الملكيه "لذل نضعهاProfit 2013 100,000
"بين قوسين 28,000
Drawing (20,000)
مجموع الديون وحقوق الملكيه
(يجب ان تساوي مجموع 108,000
)االصول Total liabilities and owners’ equity 228,000
19.A - Briefly discuss the uses and usefulness of the income statement
Cost of sales
Opening inventories 50,000
Purchase during the years 30,000
Closing inventories (60,000)
20,000
a- Current assets
b- Non current assets
c- Current liabilities
d- Non current liabilities
e- Equity of Pear ABC Company. حقوق الملكيه غير موجوده لذا سوف نطرح االصول و الديون الستخراج
حقوق الملكيه Balance sheet of ABC Company 2013
االصولAssets
" اصول قصيرة االجل "مستهلكهNon-current assets
Plant and equipment 90,000
Property 100,000
Van 15,000
205,000
, مباني, اصول طويلة االجل "نقدcurrent assets
"مخزون, inventories 50,000
cash 10,000
trade receivables 5,000
مجموع االصول يجب ان تتساوى مع 65,000
مجموع الديون وحقوق الملكيه total assets 270,000
الديون وحقوق الملكيهliabilities and owners’ equity
ديون قصيرة االجل "مدتها اقل من
current liabilities
"سنه 35,000
trade payable
30,000
salaries payable
65,000
ديون طويلة االجل " مدتها اكثر من
" سنهnon-current liabilities
long term loan 80,000
حقوق الملكيه ؟؟ غير موجوده
بالجدول 80,000
سوف نطرح االصولowners’ equity
والديون الستخراج 125,000
حقوق الملكيه
...انتهى