How to pick your plastic
Before deciding which UK purchasing card provider to use, you need to be clear about your requirements and understand important differences between the various products on offer
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Growing up in public The introduction of the Government Procurement Card has delivered big savings - so much so that even the private sector is sitting up and taking notice
The problem you are facing with the difference between budgeted and standard output is a typical problem and here is my explanation of the difference between them. I then develop this issue by way of an example related to the volume variance and its sub variances.
Perhaps the easiest way to start is to take a simple example of shares issued at par, for example, 1,000 ordinary shares with a nominal value of £5 each. In this case, three accounts are involved: the Bank Account; the Ordinary Share Applicants Account; and the Ordinary Share Capital Account. The entries are as in the table below.
Tender love and care can go a long way in keeping staff happy
After years of slashing jobs, the City is in hiring mode again
One year on from the trial of Chip and PIN technology in Northampton, AT speaks to the retailers involved about the business pros and cons.
Agencies are under pressure to adopt the public face of their client
The rise of reverse e-auctions poses some big challenges, from getting a good deal to maintaining supplier relationships. Neil Fuller explains how purchasers can meet them
Companies can minimise spending on imports by clarifying their suppliers’ responsibilities and managing tax obligations, as Catherine Truel explains