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Sales ledger control account balance at end of July: $20,000. During August: Credit sales $150,000; Receipts from customers $135,000; Returned (dishonoured) cheques $5,000; Returns inwards $11,000. What was the closing balance?
Option C ($29,000) is correct.
Opening $20,000 + Credit sales $150,000 + Returned cheques $5,000 − Receipts $135,000 − Returns inwards $11,000 = $29,000
Dishonoured cheques are added back as the debt is reinstated.
HELLP Syndrome is a severe complication of preeclampsia:
Hemolysis + Elevated Liver enzymes + Low Platelets
| Finding | Diagnostic Criterion | This Patient |
|---|---|---|
| Hemolysis (falling Hb, high LDH) | LDH \(>600\,\text{U/L}\) | LDH 890 โ |
| Elevated liver enzymes | AST/ALT \(>70\,\text{U/L}\) | AST 320 โ |
| Low platelets | \(<100{,}000/\mu\text{L}\) | 78,000 โ |
Management:
- Immediate hospitalization, stabilization
- IV MgSOโ for seizure prophylaxis
- Antihypertensives if BP \(\geq 160/110\,\text{mmHg}\)
- Corticosteroids (dexamethasone) to improve platelet count temporarily
- Delivery is the definitive treatment (regardless of gestational age if \(\geq 34\) weeks)
- Platelet transfusion if \(<50{,}000\) before CS or \(<20{,}000\) with vaginal delivery
$LC = \frac{0.5}{100} = 0.005 \text{ mm}$.
Zero Error: Since the zero is 3 divisions below the mean line, it is a positive zero error. Zero Error $= +3 \times 0.005 = +0.015 \text{ mm}$.
Observed Reading: $5.5 + (48 \times 0.005) = 5.5 + 0.240 = 5.740 \text{ mm}$.
Actual Thickness: Observed Reading $-$ Zero Error $= 5.740 - 0.015 = 5.725 \text{ mm}$.
The 'road map' of the HRM course covering 42 modules suggests:
The 42-module road map progresses systematically from introductory concepts (management basics, organization components) through core functions (planning, recruitment, selection, training, performance, compensation) to advanced topics (international HRM, leadership, conclusion) - providing comprehensive coverage.
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