format of trading and profit and loss account Planning is so important for the success of the transaction that it is necessary to use a hypothetical example to further illustrate. 2. Accounting earnings are based on the assumption of accounting instalments, which refers to the production and operation results of a certain period of time. Early accounting earnings is calculated according to the cash basis, and the modern accounting earnings is according to the classification current income and expenses of accrual basis, after the appropriate ratio calculated. However, the benefits of cash determination are more acceptable to users. Poorly engineered activities confuse strong competitiveness with overt aggression. This should stop the goal of team development activities. A cohesive team that will work successfully together does not need aggression to achieve its goals. Such activities could be demeaning to folks who are often made to compete in a level that is largely meaningless inside the place of work.