Optometry Giving Sight ACCOUNTING POLICIES AND PROCEDURES MANUAL 2016 Table of Contents 1. Introduction 3 2. Chart of Accounts and General Ledger 3 3. Division of Responsibilities 4 4. Financial Statements 7 5. Basis of Preparation 7 6. General Features 7 7. Translation to Presentation Currency 8 8. Taxes 9 9. Cash and Cash equivalents 9 10. Revenues 9 11. Authority to Open and Close Bank Accounts 11 12. Investments 11 13. Credit Card Policy and Charges 12 14. Petty Cash Fund 12 15. Trade Receivables 13 16. Trade Payables 13 17. Accruals 13 18. Provision 13 19. Leases 15 20. Cash Receipts 15 21. Inter- Account Bank Transfers 17 22. Cash Disbursements 17 23. Procurement 19 24. Costs Allocation 20 25. Bank Account Reconciliation 21 26. Property 22 27. Personnel Records 23 28. Payroll Processing 23 29. In-kind Contributions 24 30. Economic Dependence 24 Definitions OGS means Optometry Giving Sight and it controlled entities. Controlled entity means within OGS there are OGS business operations in Australia and overseas. These businesses are registered as separate entities. Country Manager means a Manager of an entity located either in Australia or overseas. Global office means OGS Head office located in Sydney, Australia. 1. Introduction A primary responsibility of Optometry Giving Sight’s (OGS) Board of Directors is to ensure that the organization is accountable for its programs and finances to its contributors, members, the public and Government regulators.
Minute 319 is an amendment to the 1944 treaty between the United States and Mexico that regulates the Colorado River. The amendment was made possible thanks to the efforts of non-governmental organizations (NGOs). Minute 319 was implemented as a humanitarian
Company limited by guarantee are organisations which are registered with a company house and are found more within organisations that are of a larger size and have their own buildings, employ their own staff and have significant contracts or other responsibilities. These companies have a legal right of their own, which means that any agreements or contracts made with that certain company are held within the name of the company, however this limits financial liability.
However, whilst optometrists could manage these conditions, they had to always record the clinical situation and the advice that was given to the patient within the patient’s record, as well as making the patient’s medical practitioner aware of what action was taken. This is to ensure good practice and to legally protect ourselves, as well as being a GOC requirement. “The decision whether to manage or refer is currently based on the judgement of the optometrist, taking into account the patient’s personal circumstances and clinical needs”. (Needle, J.
The columbine shooting shocked the world and having the blame on video games was one of the reasons why these kids did this. In this article it talks about the tragic event that took place on April 20, 1999 a couple of teenagers who were being bullied throughout high school came to school and went on a killing rampage taking out everyone they can see. This article also talks about the background behind why these teenagers would do such a horrible thing and this made a lot of people aware about how these teenagers even got a chance to get a hold
This ensures that all organisations under their watch are working to a set of rules and regulations that apply to them. They regulate the care given and inspect institutions to ensure that optimal care that conforms to
On April 4, 2011, the Governor of California Edmund G. Brown signed AB 109. Signing this bills redefined felonies and also gives responsibilities to watching over certain criminals and parolees who live in the State or County Prisons. "Public Safety Realignment Act" also know as AB 109 is commonly grouped with bills AB 117 and AB 118 which prevents anyone who commits a Non-Violent Crime, Non-serious, Non-sex offender after the day of October 1 in the year 2011, would no longer be sent to state prison and will instead be placed in a County jail. Anyone who is going to be released from the state prison for committing any of the previous mentioned crimes, will now be placed under supervision of a local County Probation Department and with a state parole officer.
The first paper is due by Monday, April 9, 11:59 p.m. You MAY use sources outside of the Liberty Search Engine (and are encouraged to do so). Also you may use scholarly books and not just journal articles. You should avoid using generic websites that do not appear scholarly in nature. A good rule of thumb is that if a website does not have an author, it is not a good source. Good online material has also usually been published in print at some point. Google Scholar and JSTOR are great places to search, as well as the online encyclopedias I've shown you. Always feel free to send me an email if you have questions about sources or formatting.
A man with ambition to be better, is a man that is unstoppable. Standing tall, with a book in one hand and his other hand is reaching out towards you. He wants you to come and join him in furthering your education, he wants you to not let the circumstances and odds that are against you; hold you back from gaining higher education. He wants you to do so, at the university he founded himself, he is Dr. William Hooper Councill. The statue of Dr. Councill on Alabama Agricultural and Mechanical University, is a direct symbolization and representation of the extraordinary individual that he was. Dr. Councill knew that with education, he could hold power and change the lives of others, and that is exactly what he spent the rest of his life doing and is continuing to do so even decades after his death.
Listed below are statements about shopping behavior for clothes and clothing fashions. Please check one box for each statement to indicate the extent to which you agree or disagree with each
With the enhanced development at a fast pace, the experience of online classes could also obscure the classroom experience. With developing multimedia applications, an online class has better comprehension of the class content. Technology has made it probable for all the tools involved in a face-to-face class to be incorporated in the online classroom. For instance, through webcam, the student can communicate with the lecturer on topics they do not understand. Students also
The Principal Director of the board is accountable both to the staffs and the Not-for -Profit medical research center and our product users.
P/O Charles Harris #216 Chester Police Department 160 E. 7th St. Chester, Pa. 19013 (610) 447-7931 was advised of the identity of Investigator Sean P. Brennan and of the confidential nature and purpose of the interview, Harris, provided the following information:
OneSight is partnering with 501(c)3 non-profit organization like the American Red Cross, Lion’s Club, Prevent Blindness or other social agency in the community to provide vision care and eyewear to individuals who otherwise could not obtain them; one in seven people across the globe can’t get an eye exam and a pair of glasses. This is provided though OneSight bringing vision care to people across the globe by mobilizing eye care professionals, industry experts, volunteers, and partners. This means that patients receive comprehensive eye exams and new, top-quality eyewear that allows them to see, look, and feel their best. Because each community is different, OneSight develop solutions
The IRS defines controlled foreign corporation as “A controlled foreign corporation is any foreign corporation in which more than 50 % of the total combined voting power of all classes of stock entitled to vote is owned directly, indirectly, or constructively by U.S.
As per company law, a company which is controlled by another company is called as a subsidiary company and the company which is controlling another company is called as a holding company. The control can be via control of management or via ownership of shares.