13 Card Brag
A prial is three cards of the same value (eg. A-A-A, K-K-K) with the most valuable prial being 3’s followed by Aces, Kings, Queens and so on. The odds of being dealt a prial of 3’s while playing 3 Card Brag are 1 in 5,525 with the odds of being dealt any other prial being 1 in 460. A running flush is the second highest.
13 Card Brag
Thirteen-card Brag: Thirteen cards are dealt, from which players must choose three cards to play. Another variation involves making four hands (or the most possible over a certain standard) from the thirteen cards. We love playing card games with friends and family, that's why we created CardzMania. Our goal is to make CardzMania THE best website to play classic card games without any hassle. We are proud to have the largest collection of card games supporting the most variations with upto 12 players. Brag is an 18th century British card game, and the British national representative of the vying or 'bluffing' family of gambling games. It is a descendant of the Elizabethan game of Primero and one of the several ancestors to poker, the modern version just varying in betting style and hand rankings. With its origins in 16th century England, Three Card Brag can justifiably lay claim to being one of the oldest card games still in existence.
Welcome to 3 Card Brag, your source for information and tips on the great British card game of the same name. Forget about Poker, Brag’s the game that’s been a staple of card players here in Britain for centuries. Yes, centuries.
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So, what’s the 3 Card Brag skinny? If you’re new to the game then our guides will help you learn to play. Here’s what we offer.
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If you don’t know a prial for a pair and whether a blind man can see, then take a look at our how to play guide. If you’re new to the game it’s the ideal introduction, and could save you from going all in on a duff hand.
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Want to dive in and play the game online? We feature several online gaming sites that offer 3 card brag as part of their gaming suite, including Live Dealer versions. Play for real, win for real…
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Want to know what beats what, and what’s the odds on finding yourself holding a lovely prial of three threes, then our hand ranks guide will fill you in. Ideal for beginners to the game to get up to speed.
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Does what it says on the tin. Information on what to be weary of when you’re betting, when to hold ’em and when to fold ’em. If you’re not sure about Brag betting, then this guide will be of instant help to you.
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Brag has a nasty reputation of being the cheat’s card game of choice. Take a look at our guide of some of the most common forms of cheating, so you know what to look out for to avoid becoming a Brag chump.
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With a long and rich history, and our article gives you a brief overview of the game history and origins. With roots back in the 16th century the game has plenty to interest and inform lovers of history, and a culture all of its own.
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What is the Accounting for Gift Cards?
The essential accounting for gift cards is for the issuer to initially record them as a liability, and then as sales after the card holders use the related funds. There are varying treatments for the residual balances in these cards, as noted below.
13 Card Brag Online
Gift cards are a concept that has been in use for many years, first appearing as employer-provided scrip that employees could use to acquire goods in the company store. The current interpretation of the gift card has since been expanded to include all consumers, not just employees. Gift cards are a boon to the companies selling the cards, for the following reasons:
Source of cash. The recipients of gift cards do not necessarily use them. Depending on the study, it appears that between 10% and 20% of all gift cards are not used.
Upspending. Many card recipients spend not only the amount on the card, but a great deal more, which is known as upspending.
Returned goods. The amount of goods returned to the company decline from what would be experienced with a gift purchase, since the card recipient knows exactly what he or she wants to buy.
How To Play 13 Card Brag
Accounting for Gift Cards and Gift Certificates
There are a number of accounting issues related to gift cards, which are as follows:
13 Card Brag App
Liability recognition. The initial sale of a gift card triggers the recordation of a liability, not a sale. This is a debit to cash and a credit to the gift cards outstanding account.
Sale recognition. When a gift card is used, the initial liability is shifted into a sale transaction.
Breakage. If there is a reasonable expectation that a certain proportion of gift cards will not be used, this amount can be recognized as revenue.
Escheatment. When a gift card is not used, the funds must be remitted to the applicable state government; the company cannot retain the cash. This requirement is stated under local escheatment laws that cover unclaimed property. Consequently, there must be a system for tracking unused gift cards, which trigger a remittance once the statutory dormancy period has been exceeded.
Fraud reimbursement. A thief could obtain access to the identification codes for individual gift cards that are on display in retail stores, wait for someone to buy the cards, and then use the codes to buy goods. When this happens, the issuing entity should reimburse the defrauded customers, which should be tracked by the accounting staff.
Though it is not an accounting transaction, one should also be aware of the delay in recognizing sales caused by gift cards. Card recipients may not use them for months, so the initial 'sale' of the card only results in the recordation of a liability, which is eventually transformed into a sale when the card is used by the recipient.