Akira Toriyama and Jackie Chan are not known to be close friends. While they both have made significant contributions to the world of entertainment, there is no public information suggesting a close personal relationship between the two. They may have mutual respect for each other's work, but there is no evidence to suggest a friendship beyond that. **

Yes, Dragon Ball Super is drawn by Akira Toriyama. Toriyama is the original creator of the Dragon Ball series and has been involved in the creation of Dragon Ball Super, providing character designs and story outlines for the series. While he may not be directly responsible for all the artwork in the series, his influence and involvement in the creation of Dragon Ball Super are significant. **

Payroll accounting is the process of recording and managing a company's financial transactions related to employee compensation. This includes calculating and recording wages, salaries, bonuses, and deductions, as well as managing payroll taxes and other withholdings. Payroll accounting also involves ensuring compliance with labor laws and regulations, and providing accurate financial reports related to employee compensation. Overall, payroll accounting is essential for maintaining accurate and transparent financial records related to employee compensation within an organization. **

Fans of manga and anime are likely to know about Hiro Mashima, Masashi Kishimoto, Akira Toriyama, and Eiichiro Oda. These four individuals are highly acclaimed mangaka, known for creating popular and influential manga series such as "Fairy Tail" (Mashima), "Naruto" (Kishimoto), "Dragon Ball" (Toriyama), and "One Piece" (Oda). Their works have garnered international recognition and have had a significant impact on the manga and anime industry. **

If you are interested in a broader understanding of accounting principles and practices, then taking an accounting course would be beneficial. However, if you are specifically interested in learning about the specialized area of payroll accounting, then a payroll accounting course would be more suitable. Consider your career goals and interests to determine which course would be the best fit for you. **

If the inventory in accounting does not match the target inventory, it could indicate potential issues such as theft, errors in recording transactions, or discrepancies in the physical counting of inventory. It is important to investigate the root cause of the discrepancy and take corrective actions to reconcile the inventory. This may involve conducting a physical inventory count, reviewing transaction records, and implementing better inventory management practices to prevent future discrepancies. Regular monitoring and reconciliation of inventory can help ensure accurate accounting records and prevent potential losses. **

Inventory valuation in accounting is done using different methods such as First-In-First-Out (FIFO), Last-In-First-Out (LIFO), and Weighted Average Cost. These methods determine the cost of goods sold and the value of ending inventory. FIFO assumes that the oldest inventory items are sold first, while LIFO assumes that the newest inventory items are sold first. Weighted Average Cost calculates the average cost of all units in inventory. The chosen method can have a significant impact on a company's financial statements and tax liabilities. **

To establish yourself in payroll and financial accounting, it is important to first obtain relevant education and certifications such as a degree in accounting or finance, or a certification like Certified Payroll Professional (CPP) or Certified Public Accountant (CPA). Gain practical experience through internships or entry-level positions in payroll or accounting departments to develop your skills. Networking with professionals in the field, staying updated on industry trends, and continuously improving your knowledge through professional development opportunities will also help you establish yourself in the field. **