Drole Departmeet Stere ls located in midtown Metropolls- During thepas.pdf
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Drole Departmeet Stere ls located in midtown Metropolls. During thepast several vears, net Income has been declining becaufe suburban shoppling centers have been attracting businefi away from clty areat. At the end of the companys fiscal year on Novern ber 30,2025, these accounta appeared ln lis adfusted urial balance. ]s oent a I. an 1 , anss 1) 1. cots 1 (oose: 1 Prepare a retained earnings statement. (List items that increase retained earnings first.) ORIOLE DEPARTMENT STORE Retained Earnings Statement November 30,2025 Net Income/(Loss). \begin{tabular}{l} Less : Dividends \\ Net Sales \\ Dividends \\ Expenses \\ Gross Profit \\ Income Before income Taxes \\ Income From Operations \\ Net income/Loss) \\ Net Sales \\ Operating Expenses \\ Other Expenses and Losses \\ Other Revenues and Gains \\ Retained Earnings, December 1, 2024 \\ Retained Eamings, November 30.2025 \\ Sales \\ Total Expenses \\ Total Revenues \\ Total Operating Expenses \\ \hline \end{tabular} (a3).
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![Drole Departmeet Stere ls located in midtown Metropolls. During thepast several vears, net
Income has been declining becaufe suburban shoppling centers have been attracting businefi
away from clty areat. At the end of the companys fiscal year on Novern ber 30,2025, these
accounta appeared ln lis adfusted urial balance. ]s oent a I. an 1 , anss 1) 1. cots 1 (oose: 1
Prepare a retained earnings statement. (List items that increase retained earnings first.) ORIOLE
DEPARTMENT STORE Retained Earnings Statement November 30,2025 Net Income/(Loss).
begin{tabular}{l} Less : Dividends Net Sales Dividends Expenses Gross Profit
Income Before income Taxes Income From Operations Net income/Loss) Net Sales
Operating Expenses Other Expenses and Losses Other Revenues and Gains Retained
Earnings, December 1, 2024 Retained Eamings, November 30.2025 Sales Total Expenses
Total Revenues Total Operating Expenses hline end{tabular} (a3)](https://image.slidesharecdn.com/droledepartmeetsterelslocatedinmidtownmetropolls-duringthepas-230309170623-290cc59a/85/Drole-Departmeet-Stere-ls-located-in-midtown-Metropolls-During-thepas-pdf-1-320.jpg)
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The Financial Statement Entry Matrix below was developed in 2011 by Eddie Schwertz,
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ii. Times interest earned ratio
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ii. Quick ratio
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ii. Receivables turnover
iii. Total assets turnover
iv. Average collection period
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STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2022 begin{tabular}{rrrrr} & &
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properties Investment properties - accrued lease income Current assets LIABILITIES Non-current
liabilities Trade and other payables Borrowings Deferred tax liability Current liabilities Trade and
other payables BorrowingsSTATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2022
(CONT'D) Before the proposed final income distribution of 1.90 sen per unit (2021: 2.55 sen per
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unit)STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE
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Book Income
Revenue from sales
$40,000,000
Cost of goods sold
â(27,000,000)
Gross profit
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ââââOther income:
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âââââ300,000
1
Interest income
ââââââ20,000
2
Capital gains (losses)
ââââââ(4,000)
Gain or loss from disposition of fixed assets
âââââââ3,000
3
Miscellaneous income
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Gross Income
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ââââExpenses:
Compensation
âââ(7,500,000)
4
Stock option compensation
âââââ(200,000)
5
Advertising
âââ(1,350,000)
Repairs and maintenance
âââââ(75,000)
Rent
âââââ(22,000)
Bad debt expense
ââââââ(41,000)
6
Depreciation
âââ(1,400,000)
7
Warranty expenses
ââââââ(70,000)
8
Charitable donations
âââââ(500,000)
9
Meals and entertainment
âââââ(18,000)
Goodwill impairment
âââââââââââ(30,000)
10
Organizational expenditures
âââââââ(44,000)
11
Other expenses
âââ(140,000)
12
Total expenses
â($11,390,000)
Income before taxes
â$ 1,979,000
Provision for income taxes
ââ(720,000)
13
Net Income after taxes
ââ$ 1,259,000
14
NOTES:
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3. This gain is from equipment that .
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Exercise 8-4
The ledger of Wainwright Company at the end of the current year shows Accounts Receivable $76,000; Credit Sales $986,000; and Sales Returns and Allowances $42,200. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
(a)
If Wainwright uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Wainwright determines that Hillerâs $1,000Â balance is uncollectible.
(b)
If Allowance for Doubtful Accounts has a credit balance of $1,200 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 11% of accounts receivable.
(c)
If Allowance for Doubtful Accounts has a debit balance of $950 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 8% of accounts receivable.
No.
Account Titles and Explanation
Debit
Credit
(a)
(b)
(c)
Exercise 8-11
Suppose the following information was taken from the 2014 financial statements of FedEx Corporation, a major global transportation/delivery company.
(in millions)
2014
2013
Accounts receivable (gross)
$ 3,678
$Â 4,608
Accounts receivable (net)
3,374
4,330
Allowance for doubtful accounts
304
278
Sales revenue
34,275
37,054
Total current assets
7,104
7,206
Answer each of the following questions.
Calculate the accounts receivable turnover and the average collection period for 2014 for FedEx. (Round answers to 1 decimal place, e.g. 12.5. Use 365 days for calculation.)
Accounts receivable turnover
times
The average collection period for 2014
days
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The financial statements of Tootsie Roll are presented below.
TOOTSIE ROLL INDUSTRIES, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
Earnings, Comprehensive Earnings and Retained Earnings (in thousands except per share data)
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2011
2010
2009
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$517,149
$495,592
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4,136
4,299
3,739
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521,448
499,331
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349,334
319,775
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1,088
852
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366,263
350,422
320,627
Product gross margin
163,144
167,815
175,817
Rental and royalty gross margin
3,098
3,211
2,887
Total gross margin
166,242
171,026
178,704
Selling, marketing and administrative expenses
108,276
106,316
103,755
Impairment charges
â
â
14,000
Earnings from operations
57,966
64,710
60,949
Other income (expense), net
2,946
8,358
2,100
Earnings before income taxes
60,912
73,068
63,049
Provision for income taxes
16,974
20,005
9,892
Net earnings
$43,938
$53,063
$53,157
Net earnings
$43,938
$53,063
$53,157
Other comprehensive earnings (loss)
(8,740
)
1,183
2,845
Comprehensive earnings
...
Annual Report 2012 â Credit Suisse Group AG
Consolidated financial statements, Information on the company, Operating and financial review, Treasury and risk management, Corporate governance and Compensation.
Download the 2012 Annual Report: http://bit.ly/1jXsjvE
Measuring business income
This document discusses key concepts for measuring business income, including expenses, revenue, net income, and different accounting formats. Expenses are costs of doing business like goods and services used. Revenue is from goods sold and services provided. Net income is profit calculated as revenue minus expenses. Formats discussed include trading and profit/loss accounts and manufacturing accounts, which calculate costs of production, cost of goods completed, and cost of sales. Examples show calculations and required disclosures.
SGS 2022 Half Year Results Alternative Performance Measures Report
A strong operational performance in H1 2022 despite challenging market conditions. https://bit.ly/3cq3yKE
Mb0041
This document is an assignment for a financial and management accounting course. It includes 6 questions related to accounting topics. Students are asked to explain accounting processes and objectives, describe different types of subsidiary books, prepare trading and cost statements, write short notes on cost management systems and value added, and determine if a company should drop a product based on its income statement and additional financial information provided. The assignment evaluates students' understanding of key accounting concepts and ability to perform relevant calculations and analyses.
Bd.pptx
ABC Corporation had $3.38 million in federal net operating loss carryforwards from 2020 that could be used to offset taxable income in 2021. They also had $100,000 in tax credits available to carryover. The company recorded uncertain tax positions at 25% of research and development credits for 2020 and 2021 but did not record any valuation allowances against deferred tax assets based on projections of future taxable income.
Starz Department Store is located near the Towne Shopping Mall. At t.pdf
Starz Department Store is located near the Towne Shopping Mall. At the end of the companyâs
calendar year on December 31, 2014, the following accounts appeared in two of its trial
balances.
Unadjusted
Adjusted
Unadjusted
Adjusted
Accounts Payable
$ 80,000
$ 97,966
Interest Revenue
4,880
4,880
Accounts Receivable
61,366
61,366
Inventory
91,500
91,500
Accumulated Depr.âBuildings
51,362
64,050
Mortgage Payable
97,600
97,600
Accumulated Depr.âEquipment
36,112
52,338
Prepaid Insurance
11,712
2,928
Buildings
353,800
353,800
Property Tax Expense
5,856
Cash
29,036
29,036
Property Taxes Payable
5,856
Common Stock
136,640
136,640
Retained Earnings
78,812
78,812
Cost of Goods Sold
503,494
503,494
Salaries and Wages Expense
131,760
131,760
Depreciation Expense
28,914
Sales Revenue
883,280
883,280
Dividends
29,280
29,280
Sales Commissions Expense
12,444
17,690
Equipment
134,200
134,200
Sales Commissions Payable
5,246
Insurance Expense
8,784
Sales Returns and Allowances
9,760
9,760
Interest Expense
3,660
10,492
Utilities Expense
13,420
14,640
Interest Payable
6,832
Prepare a multiple-step income statement. (List other revenues before other expenses.)
STARZ DEPARTMENT STORE
Income Statement
For the Year Ended December 31, 2014
DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings
, December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross
ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and
GainsOther Expenses and Losses
$
LessAdd:
DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings
, December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross
ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and
GainsOther Expenses and Losses
DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings
, December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross
ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and
GainsOther Expenses and Losses
DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings
, December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross
ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and
GainsOther Expenses and Losses
$
DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings
, December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross
ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and
GainsOther Expenses and Losses
DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings
, December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross
ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and
GainsOther Expenses and Losses
DividendsExpensesNet Income / (Loss)Retai.
credit-suisse Quarterly Report Q3/2002
Credit Suisse Group reported a net operating loss of CHF 1.8 billion and a net loss of CHF 2.1 billion for Q3 2002. While Credit Suisse Financial Services and Credit Suisse First Boston maintained their market positions, results were impacted by weak investment income, revenues, and legacy costs at Credit Suisse First Boston. Winterthur strengthened its capital base with a CHF 2 billion capital contribution from the Group to adapt to a lower investment income environment. The Group is pursuing measures to restore profitability in 2003 while maintaining adequate capital ratios.
Fundamentals of abm2 statement of comprehensive income abm specialized subject
Fundamentals of abm2 statement of comprehensive income abm specialized subjectGian Paulo Rabanal, LPT
Fundamentals of ABM2
based on the book Fundamentals of ABM 2 by D. R. C. Salazar, CPA
Learning Competencies Covered:
ABM_FABM12-Ic-d5
ABM_FABM12-Ic-d6
ABM_FABM12-Ic-d7Â
Acct 550 week 2 homework assignment
devry acct 550 week 2 homework assignment,devry acct 550 week 2,devry acct 550,devry acct 550 week 2 tutorial,devry acct 550 week 2 assignment,devry acct 550 week 2 help
Session08-Statement of Cash Flows.pptx
This document provides an overview of analyzing a company's statement of cash flows. It discusses why the statement of cash flows is needed in addition to the income statement and balance sheet. It also covers the key components of the statement of cash flows, including operating, investing, and financing activities. The document explains how to classify cash flows into these categories and provides examples of cash inflows and outflows for each type of activity. It compares the direct and indirect methods for preparing the statement of cash flows and includes an example of how to prepare one using both methods.
Skysong Co. has the following defined benefit pension plan balances .docx
Skysong Co. has the following defined benefit pension plan balances on January 1, 2020.
Projected benefit obligation$4,619,000Fair value of plan assets4,619,000
The interest (settlement) rate applicable to the plan is 10%. On January 1, 2021, the company amends its pension agreement so that prior service costs of $595,000 are created. Other data related to the pension plan are:
20202021
Service cost$151,000$169,000Prior service cost amortization089,000Contributions (funding) to the plan201,000186,000Benefits paid220,000283,000Actual return on plan assets253,000347,000Expected rate of return on assets6%8%Prepare a pension worksheet for the pension plan in 2020.
(Enter all amounts as positive.)
SKYSONG
COMPANY
Pension Worksheetâ2020
General Journal Entries
Memo Record
Items
Annual Pension
ExpenseCashOCIâPrior
Service CostOCIâ Gain/
LossPension Asset/
Liability
Projected Benefit
ObligationPlan
Assets
Balance, Jan. 1, 2020$    Dr.Cr. $    Dr.Cr. $    Dr.Cr. $    Dr.Cr. $    Dr.Cr.  $    Dr.Cr. $    Dr.Cr. Service cost   Dr.Cr.    Dr.Cr.    Dr.Cr.    Dr.Cr.    Dr.Cr.     Dr.Cr.    Dr.Cr. Interest cost   Dr.Cr.    Dr.Cr.    Dr.Cr.    Dr.Cr.    Dr.Cr.     Dr.Cr.    Dr.Cr. Actual return   Dr.Cr.    Dr.Cr.    Dr.Cr.    Dr.Cr.    Dr.Cr.     Dr.Cr.    Dr.Cr. Unexpected loss   Dr.Cr.    Dr.Cr.    Dr.Cr.    Dr.Cr.    Dr.Cr.     Dr.Cr.    Dr.Cr. Contributions   Dr.Cr.    Dr.Cr.    Dr.Cr.    Dr.Cr.    Dr.Cr.     Dr.Cr.    Dr.Cr. Benefits   Dr.Cr.    Dr.Cr.    Dr.Cr.    Dr.Cr.    Dr.Cr.     Dr.Cr.    Dr.Cr. Journal entry for 2020$    Dr.Cr. $    Dr.Cr.    Dr.Cr.    Dr.Cr.    Dr.Cr.     Dr.Cr.    Dr.Cr. Accumulated OCI Dec. 31, 2019   Dr.Cr.    Dr.Cr.    Dr.Cr.     Dr.Cr.    Dr.Cr. Balance, Dec. 31, 2020$    Dr.Cr. $    Dr.Cr. $    Dr.Cr.  $    Dr.Cr. $    Dr.Cr.Â
eTextbook and Media
List of Accounts
   Prepare any journal entries related to the pension plan that would be needed at December 31, 2020.
(Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)
DateAccount Titles and ExplanationDebitCredit
Dec. 31, 2020
eTextbook and Media
List of Accounts
   Prepare a pension worksheet for 2021.
(Enter all amounts as positive.)
SKYSONG
COMPANY
Pension Worksheetâ2020 and 2021General Journal EntriesMemo RecordItemsAnnual Pension
ExpenseCashOCIâPrior
Service CostOCIâ Gain/
LossPension Asset/
LiabilityProjected Benefit
ObligationPlan
Assets
Balance, Jan. 1, 2020$4,619,000Cr.$4,619,000Dr.Service cost$151,000Dr.151,000Cr.Interest cost461,900Dr.461,900Cr.Actual return253,000Cr.253,000Dr.Unexpected loss24,140Dr.$24,140Dr.Contributions$201,000Cr.201,000Dr.Benefits220,000Dr.220,000Cr.Journal entry for 2020$335,760Dr.$201,000Cr.24,140Dr.$158,900Cr.Accumulated OCI Dec. 31, 20190Balance, Dec. 31, 2020$24,140Dr.$158,900Cr.5,011,900Cr.4,853,000Dr.Additional PSC, 1/1/2021 Â Dr.Cr. Â Dr.Cr.$ Â Â Dr.Cr. Â Dr.Cr. .
Once each year, a corporation communicates to its stockholders.docx
Once each year, a corporation communicates to its stockholders and other inter-
ested parties by issuing a complete set of audited ! nancial statements. The
annual report , as this communication is called, summarizes the ! nancial results
of the companyâs operations for the year and its plans for the future. Many annual
reports are attractive, multicolored, glossy public relations pieces, containing
pictures of corporate of! cers and directors as well as photos and descriptions of
new products and new buildings. Yet the basic function of every annual report is
to report ! nancial information, almost all of which is a product of the corpora-
tionâs accounting system.
The content and organization of corporate annual reports have become fairly
standardized. Excluding the public relations part of the report (pictures, prod-
ucts, etc.), the following are the traditional ! nancial portions of the annual report:
âĸ Financial Highlights
âĸ Letter to the Stockholders
âĸ Managementâs Discussion and
Analysis
âĸ Financial Statements
âĸ Notes to the Financial
Statements
âĸ Managementâs Responsibility
for Financial Reporting
âĸ Managementâs Report on Internal
Control over Financial Reporting
âĸ Report of Independent Registered
Public Accounting Firm
âĸ Selected Financial Data
The of! cial SEC ! ling of the annual report is called a Form 10-K, which
often omits the public relations pieces found in most standard annual reports. On
the following pages, we present Apple Inc.âs ! nancial statements taken from the
companyâs 2013 Form 10-K. To access Appleâs Form 10-K, including notes to the
! nancial statements, follow these steps:
1. Go to http://investor.apple.com.
2. Select the Financial Information tab.
3. Select the 10-K annual report dated September 28, 2013.
4. The Notes to Consolidated Financial Statements begin on page 50.
Specimen Financial
Statements: Apple Inc.
Appendix A
A-1
A-2 Appendix A Specimen Financial Statements: Apple Inc.
CONSOLIDATED STATEMENTS OF OPERATIONS
(In millions, except number of shares which are reflected in thousands and per share amounts)
See accompanying Notes to Consolidated Financial Statements.
Years ended
September 28, 2013 September 29, 2012 September 24, 2011
Net sales $ 170,910 $ 156,508 $ 108,249
Cost of sales 106,606 87,846 64,431
Gross margin 64,304 68,662 43,818
Operating expenses:
Research and development 4,475 3,381 2,429
Selling, general and administrative 10,830 10,040 7,599
Total operating expenses 15,305 13,421 10,028
Operating income 48,999 55,241 33,790
Other income/(expense), net 1,156 522 415
Income before provision for income taxes 50,155 55,763 34,205
Provision for income taxes 13,118 ...
Exercise # 5- On November 1- 2021- The Woods corporation has 200-000.pdf
Exercise # 5:
On November 1, 2021, The Woods corporation has 200,000 shares of its $10 per share par value
common stock outstanding, when it declares a 15% stock dividend, distributable on December
15, 2021 to stockholders of record on November 15, 2021. On November 1, the market price of
the stock was $40 per share..
Excitatory or inhibitory responses of organs to sympathetic neurotrans.pdf
Beta receptors are most prevalent in the heart, blood vessels of the splanchnic circulation, and bronchioles. These receptor sites mediate excitatory or inhibitory responses of organs to sympathetic neurotransmitters through interaction with alpha and beta receptor sites.
Examination of a 2 -month-old infant revealed that the anterior neurop.pdf
Examination of a 2 -month-old infant revealed that the anterior neuropore had failed to close.
Later on, a number of severe deficits appeared. As the infant grows into childhood, the most
likely part of the CNS to be affected is the: Answers A E A Hypothalamus B Midbrain tectum C
Pontine tegmentum D Medulla E Cerebral cortex.
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Similar to Drole Departmeet Stere ls located in midtown Metropolls- During thepas.pdf
26 08 2013 publi groupe hy1 2013
PubliGroupe reported unsatisfactory half-year results for 2013, with a net loss of CHF -9.5 million. Revenue declined 20% due to weaker performance at Media Sales and the absence of asset sale gains. Search & Find and DMS continued online growth but results were lower due to strategic investments. Cost reductions were implemented across the group. Media Sales faced a steeper than expected decline in print advertising and its turnaround will require more time and investments to leverage traditional strengths in media sales and processing. The group is focusing growth initiatives on digital media and automation to broaden its media portfolio.
PFINANCE Based on Statement of Comprehensive Income and Sta.pdf
P.FINANCE
Based on Statement of Comprehensive Income and Statements of Financial Position, you need to
calculate financial ratios (show your workings). Based on your calculation, interpret, and compare
the performance for the year 2022 and the year 2021 based on the following categories of ratio:
Liquidity:
i. Current ratio
ii. Quick ratio
Asset Management:
i. Inventory turnover
ii. Receivables turnover
iii. Total assets turnover
iv. Average collection period
Debt Management:
i. Total debt ratio
ii. Times interest earned ratio
Profitability:
i. Net profit margin
ii. Return on assets
iii. Return on equity
PLS DO HELP ME TO ANSWER THE QUESTIONS. I'M POSTING THIS FOR THE SECOND
TIME. PLS I DONT WANT ANY COPY & PASTE WORK. THANK YOU...
Liquidity:
i. Current ratio
ii. Quick ratio
Asset Management:
i. Inventory turnover
ii. Receivables turnover
iii. Total assets turnover
iv. Average collection period
Debt Management:
i. Total debt ratio
ii. Times interest earned ratio
Profitability:
i. Net profit margin
ii. Return on assets
iii. Return on equity
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2022 begin{tabular}{rrrrr} & &
2022 & 2021 & Note & RM & RM hline end{tabular} ASSETS Non-current assets Investment
properties Investment properties - accrued lease income Current assets LIABILITIES Non-current
liabilities Trade and other payables Borrowings Deferred tax liability Current liabilities Trade and
other payables BorrowingsSTATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2022
(CONT'D) Before the proposed final income distribution of 1.90 sen per unit (2021: 2.55 sen per
unit) After the proposed final income distribution of 1.90 sen per unit (2021: 2.55 sen per
unit)STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE
FINANCIAL YEAR ENDED 31 DECEMBER 2022STATEMENT OF PROFIT OR LOSS AND
OTHER COMPREHENSIVE INCOME FOR THE FINANCIAL YEAR ENDED 31 DECEMBER
2022 (CONT'D) 2022 ncome distribution per unit* First interim income distribution Second interim
income distribution Third interim income distribution Proposed final income distribution
begin{tabular}{ll} 2.20 & 2.50 2.25 & 2.20 1.85 & 2.50 1.90 & 2.55 hline 8.20 & 9.75 hline
end{tabular} Withholding tax will be deducted for distributions made to the following categories of
unitholders:.
Accounting 970642 paper 4 problem solving (supplementary topics) october nove...
This document is an exam for the University of Cambridge International Examinations Accounting qualification. It contains 6 pages of exam questions and 2 blank pages. The exam covers topics such as partnership dissolution, financial statements, cash budgets, and income statements. Students are asked to prepare accounting documents like dissolution accounts, balance sheets, and cash flows based on financial information provided.
You will complete page 1 of the Form 1120 and the Schedule M-1 on pa.docx
You will complete page 1 of the Form 1120 and the Schedule M-1 on page 5 of the Form 1120. You do NOT need to complete the balance sheet or M-2 portions of page 5.Â
You will also be required to complete a book-to-tax reconciliation (see attached Excel file). You are given the book numbers and you will input the book-tax temporary or permanent differences in the spreadsheet. The columns foot across so your book numbers plus the adjustments, negative for debit and positive for credit, will total the taxable number. Â
C Corporation Tax Return Assignment
SMITH Corporation is a calendar-year corporation that began business on January 1, 2014. For 2014, it reported the following information in its current year audited income statement. Notes with important tax information are provided below.
Required:
Identify the book-to-tax adjustments for SMITH.
a) Reconcile book income to taxable income and identify each bookâtax difference as temporary or permanent.
b) Compute SMITH's regular income tax liability.
c) Complete SMITH's Schedule M-1, page 5 of Form 1120
d) Complete SMITH's Form 1120, page 1 (use 2013 form if 2014 form is unavailable). Ignore estimated tax penalties when completing this form.
SMITH Corp. Income Stmt for Current Year
Book Income
Revenue from sales
$40,000,000
Cost of goods sold
â(27,000,000)
Gross profit
$13,000,000
ââââOther income:
Income from investment in corporate stock
âââââ300,000
1
Interest income
ââââââ20,000
2
Capital gains (losses)
ââââââ(4,000)
Gain or loss from disposition of fixed assets
âââââââ3,000
3
Miscellaneous income
âââââ50,000
Gross Income
$13,369,000
ââââExpenses:
Compensation
âââ(7,500,000)
4
Stock option compensation
âââââ(200,000)
5
Advertising
âââ(1,350,000)
Repairs and maintenance
âââââ(75,000)
Rent
âââââ(22,000)
Bad debt expense
ââââââ(41,000)
6
Depreciation
âââ(1,400,000)
7
Warranty expenses
ââââââ(70,000)
8
Charitable donations
âââââ(500,000)
9
Meals and entertainment
âââââ(18,000)
Goodwill impairment
âââââââââââ(30,000)
10
Organizational expenditures
âââââââ(44,000)
11
Other expenses
âââ(140,000)
12
Total expenses
â($11,390,000)
Income before taxes
â$ 1,979,000
Provision for income taxes
ââ(720,000)
13
Net Income after taxes
ââ$ 1,259,000
14
NOTES:
1. SMITH owns 30 percent of the outstanding Hobble Corp. (HC) stock. Hobble Corp. reported $1,000,000 of income for the year. SMITH accounted for its investment in HC under the equity method and it recorded its pro rata share of HC's earnings for the year. HC also distributed a $200,000 dividend to SMITH.
2. Of the $20,000 interest income, $5,000 was from a City of Seattle bond (issued in 2013) that was used to fund public activities, $7,000 was from a Tacoma City bond (issued in 2012) used to fund private activities, $6,000 was from a fully taxable corporate bond, and the remaining $2,000 was from a money market account.
3. This gain is from equipment that .
12.-Q2-Complete-the-Accounting-Cycle-Part-1.pdf
The document provides information about completing the accounting cycle for a service business, including preparing various financial statements. It discusses the statement of comprehensive income/financial performance and the key elements included such as revenue, expenses, gains/losses, taxes. Sample statements are presented for Mimito Dental Clinic and Mariell's Beauty Salon. The statement of changes in equity and how it differs for sole proprietorships, partnerships, and corporations is explained. Finally, it covers the statement of financial position format and accounts, as well as an overview of the statement of cash flows including the three main activities of operating, investing, and financing.
Profit & Loss & Balance Sheet
The document provides information about financial statements and accounting concepts. It discusses the purpose of financial statements and the key statements - the profit and loss account and balance sheet. It then explains the components of the profit and loss account, including gross profit calculation and operating expenses. Finally, it summarizes the key elements of the balance sheet, including assets, liabilities, and how net assets are financed.
Exercise 8-4The ledger of Wainwright Company at the end of the c.docx
Exercise 8-4
The ledger of Wainwright Company at the end of the current year shows Accounts Receivable $76,000; Credit Sales $986,000; and Sales Returns and Allowances $42,200. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
(a)
If Wainwright uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Wainwright determines that Hillerâs $1,000Â balance is uncollectible.
(b)
If Allowance for Doubtful Accounts has a credit balance of $1,200 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 11% of accounts receivable.
(c)
If Allowance for Doubtful Accounts has a debit balance of $950 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 8% of accounts receivable.
No.
Account Titles and Explanation
Debit
Credit
(a)
(b)
(c)
Exercise 8-11
Suppose the following information was taken from the 2014 financial statements of FedEx Corporation, a major global transportation/delivery company.
(in millions)
2014
2013
Accounts receivable (gross)
$ 3,678
$Â 4,608
Accounts receivable (net)
3,374
4,330
Allowance for doubtful accounts
304
278
Sales revenue
34,275
37,054
Total current assets
7,104
7,206
Answer each of the following questions.
Calculate the accounts receivable turnover and the average collection period for 2014 for FedEx. (Round answers to 1 decimal place, e.g. 12.5. Use 365 days for calculation.)
Accounts receivable turnover
times
The average collection period for 2014
days
Broadening Your Perspective 8-1
The financial statements of Tootsie Roll are presented below.
TOOTSIE ROLL INDUSTRIES, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
Earnings, Comprehensive Earnings and Retained Earnings (in thousands except per share data)
For the year ended December 31,
2011
2010
2009
Net product sales
$528,369
$517,149
$495,592
Rental and royalty revenue
4,136
4,299
3,739
Total revenue
532,505
521,448
499,331
Product cost of goods sold
365,225
349,334
319,775
Rental and royalty cost
1,038
1,088
852
Total costs
366,263
350,422
320,627
Product gross margin
163,144
167,815
175,817
Rental and royalty gross margin
3,098
3,211
2,887
Total gross margin
166,242
171,026
178,704
Selling, marketing and administrative expenses
108,276
106,316
103,755
Impairment charges
â
â
14,000
Earnings from operations
57,966
64,710
60,949
Other income (expense), net
2,946
8,358
2,100
Earnings before income taxes
60,912
73,068
63,049
Provision for income taxes
16,974
20,005
9,892
Net earnings
$43,938
$53,063
$53,157
Net earnings
$43,938
$53,063
$53,157
Other comprehensive earnings (loss)
(8,740
)
1,183
2,845
Comprehensive earnings
...
Annual Report 2012 â Credit Suisse Group AG
Consolidated financial statements, Information on the company, Operating and financial review, Treasury and risk management, Corporate governance and Compensation.
Download the 2012 Annual Report: http://bit.ly/1jXsjvE
Measuring business income
This document discusses key concepts for measuring business income, including expenses, revenue, net income, and different accounting formats. Expenses are costs of doing business like goods and services used. Revenue is from goods sold and services provided. Net income is profit calculated as revenue minus expenses. Formats discussed include trading and profit/loss accounts and manufacturing accounts, which calculate costs of production, cost of goods completed, and cost of sales. Examples show calculations and required disclosures.
SGS 2022 Half Year Results Alternative Performance Measures Report
A strong operational performance in H1 2022 despite challenging market conditions. https://bit.ly/3cq3yKE
Mb0041
This document is an assignment for a financial and management accounting course. It includes 6 questions related to accounting topics. Students are asked to explain accounting processes and objectives, describe different types of subsidiary books, prepare trading and cost statements, write short notes on cost management systems and value added, and determine if a company should drop a product based on its income statement and additional financial information provided. The assignment evaluates students' understanding of key accounting concepts and ability to perform relevant calculations and analyses.
Bd.pptx
ABC Corporation had $3.38 million in federal net operating loss carryforwards from 2020 that could be used to offset taxable income in 2021. They also had $100,000 in tax credits available to carryover. The company recorded uncertain tax positions at 25% of research and development credits for 2020 and 2021 but did not record any valuation allowances against deferred tax assets based on projections of future taxable income.
Starz Department Store is located near the Towne Shopping Mall. At t.pdf
Starz Department Store is located near the Towne Shopping Mall. At the end of the companyâs
calendar year on December 31, 2014, the following accounts appeared in two of its trial
balances.
Unadjusted
Adjusted
Unadjusted
Adjusted
Accounts Payable
$ 80,000
$ 97,966
Interest Revenue
4,880
4,880
Accounts Receivable
61,366
61,366
Inventory
91,500
91,500
Accumulated Depr.âBuildings
51,362
64,050
Mortgage Payable
97,600
97,600
Accumulated Depr.âEquipment
36,112
52,338
Prepaid Insurance
11,712
2,928
Buildings
353,800
353,800
Property Tax Expense
5,856
Cash
29,036
29,036
Property Taxes Payable
5,856
Common Stock
136,640
136,640
Retained Earnings
78,812
78,812
Cost of Goods Sold
503,494
503,494
Salaries and Wages Expense
131,760
131,760
Depreciation Expense
28,914
Sales Revenue
883,280
883,280
Dividends
29,280
29,280
Sales Commissions Expense
12,444
17,690
Equipment
134,200
134,200
Sales Commissions Payable
5,246
Insurance Expense
8,784
Sales Returns and Allowances
9,760
9,760
Interest Expense
3,660
10,492
Utilities Expense
13,420
14,640
Interest Payable
6,832
Prepare a multiple-step income statement. (List other revenues before other expenses.)
STARZ DEPARTMENT STORE
Income Statement
For the Year Ended December 31, 2014
DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings
, December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross
ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and
GainsOther Expenses and Losses
$
LessAdd:
DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings
, December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross
ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and
GainsOther Expenses and Losses
DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings
, December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross
ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and
GainsOther Expenses and Losses
DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings
, December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross
ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and
GainsOther Expenses and Losses
$
DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings
, December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross
ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and
GainsOther Expenses and Losses
DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings
, December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross
ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and
GainsOther Expenses and Losses
DividendsExpensesNet Income / (Loss)Retai.
credit-suisse Quarterly Report Q3/2002
Credit Suisse Group reported a net operating loss of CHF 1.8 billion and a net loss of CHF 2.1 billion for Q3 2002. While Credit Suisse Financial Services and Credit Suisse First Boston maintained their market positions, results were impacted by weak investment income, revenues, and legacy costs at Credit Suisse First Boston. Winterthur strengthened its capital base with a CHF 2 billion capital contribution from the Group to adapt to a lower investment income environment. The Group is pursuing measures to restore profitability in 2003 while maintaining adequate capital ratios.
Fundamentals of abm2 statement of comprehensive income abm specialized subject
Fundamentals of abm2 statement of comprehensive income abm specialized subjectGian Paulo Rabanal, LPT
Fundamentals of ABM2
based on the book Fundamentals of ABM 2 by D. R. C. Salazar, CPA
Learning Competencies Covered:
ABM_FABM12-Ic-d5
ABM_FABM12-Ic-d6
ABM_FABM12-Ic-d7Â
Acct 550 week 2 homework assignment
devry acct 550 week 2 homework assignment,devry acct 550 week 2,devry acct 550,devry acct 550 week 2 tutorial,devry acct 550 week 2 assignment,devry acct 550 week 2 help
Session08-Statement of Cash Flows.pptx
This document provides an overview of analyzing a company's statement of cash flows. It discusses why the statement of cash flows is needed in addition to the income statement and balance sheet. It also covers the key components of the statement of cash flows, including operating, investing, and financing activities. The document explains how to classify cash flows into these categories and provides examples of cash inflows and outflows for each type of activity. It compares the direct and indirect methods for preparing the statement of cash flows and includes an example of how to prepare one using both methods.
Skysong Co. has the following defined benefit pension plan balances .docx
Skysong Co. has the following defined benefit pension plan balances on January 1, 2020.
Projected benefit obligation$4,619,000Fair value of plan assets4,619,000
The interest (settlement) rate applicable to the plan is 10%. On January 1, 2021, the company amends its pension agreement so that prior service costs of $595,000 are created. Other data related to the pension plan are:
20202021
Service cost$151,000$169,000Prior service cost amortization089,000Contributions (funding) to the plan201,000186,000Benefits paid220,000283,000Actual return on plan assets253,000347,000Expected rate of return on assets6%8%Prepare a pension worksheet for the pension plan in 2020.
(Enter all amounts as positive.)
SKYSONG
COMPANY
Pension Worksheetâ2020
General Journal Entries
Memo Record
Items
Annual Pension
ExpenseCashOCIâPrior
Service CostOCIâ Gain/
LossPension Asset/
Liability
Projected Benefit
ObligationPlan
Assets
Balance, Jan. 1, 2020$    Dr.Cr. $    Dr.Cr. $    Dr.Cr. $    Dr.Cr. $    Dr.Cr.  $    Dr.Cr. $    Dr.Cr. Service cost   Dr.Cr.    Dr.Cr.    Dr.Cr.    Dr.Cr.    Dr.Cr.     Dr.Cr.    Dr.Cr. Interest cost   Dr.Cr.    Dr.Cr.    Dr.Cr.    Dr.Cr.    Dr.Cr.     Dr.Cr.    Dr.Cr. Actual return   Dr.Cr.    Dr.Cr.    Dr.Cr.    Dr.Cr.    Dr.Cr.     Dr.Cr.    Dr.Cr. Unexpected loss   Dr.Cr.    Dr.Cr.    Dr.Cr.    Dr.Cr.    Dr.Cr.     Dr.Cr.    Dr.Cr. Contributions   Dr.Cr.    Dr.Cr.    Dr.Cr.    Dr.Cr.    Dr.Cr.     Dr.Cr.    Dr.Cr. Benefits   Dr.Cr.    Dr.Cr.    Dr.Cr.    Dr.Cr.    Dr.Cr.     Dr.Cr.    Dr.Cr. Journal entry for 2020$    Dr.Cr. $    Dr.Cr.    Dr.Cr.    Dr.Cr.    Dr.Cr.     Dr.Cr.    Dr.Cr. Accumulated OCI Dec. 31, 2019   Dr.Cr.    Dr.Cr.    Dr.Cr.     Dr.Cr.    Dr.Cr. Balance, Dec. 31, 2020$    Dr.Cr. $    Dr.Cr. $    Dr.Cr.  $    Dr.Cr. $    Dr.Cr.Â
eTextbook and Media
List of Accounts
   Prepare any journal entries related to the pension plan that would be needed at December 31, 2020.
(Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)
DateAccount Titles and ExplanationDebitCredit
Dec. 31, 2020
eTextbook and Media
List of Accounts
   Prepare a pension worksheet for 2021.
(Enter all amounts as positive.)
SKYSONG
COMPANY
Pension Worksheetâ2020 and 2021General Journal EntriesMemo RecordItemsAnnual Pension
ExpenseCashOCIâPrior
Service CostOCIâ Gain/
LossPension Asset/
LiabilityProjected Benefit
ObligationPlan
Assets
Balance, Jan. 1, 2020$4,619,000Cr.$4,619,000Dr.Service cost$151,000Dr.151,000Cr.Interest cost461,900Dr.461,900Cr.Actual return253,000Cr.253,000Dr.Unexpected loss24,140Dr.$24,140Dr.Contributions$201,000Cr.201,000Dr.Benefits220,000Dr.220,000Cr.Journal entry for 2020$335,760Dr.$201,000Cr.24,140Dr.$158,900Cr.Accumulated OCI Dec. 31, 20190Balance, Dec. 31, 2020$24,140Dr.$158,900Cr.5,011,900Cr.4,853,000Dr.Additional PSC, 1/1/2021 Â Dr.Cr. Â Dr.Cr.$ Â Â Dr.Cr. Â Dr.Cr. .
Once each year, a corporation communicates to its stockholders.docx
Once each year, a corporation communicates to its stockholders and other inter-
ested parties by issuing a complete set of audited ! nancial statements. The
annual report , as this communication is called, summarizes the ! nancial results
of the companyâs operations for the year and its plans for the future. Many annual
reports are attractive, multicolored, glossy public relations pieces, containing
pictures of corporate of! cers and directors as well as photos and descriptions of
new products and new buildings. Yet the basic function of every annual report is
to report ! nancial information, almost all of which is a product of the corpora-
tionâs accounting system.
The content and organization of corporate annual reports have become fairly
standardized. Excluding the public relations part of the report (pictures, prod-
ucts, etc.), the following are the traditional ! nancial portions of the annual report:
âĸ Financial Highlights
âĸ Letter to the Stockholders
âĸ Managementâs Discussion and
Analysis
âĸ Financial Statements
âĸ Notes to the Financial
Statements
âĸ Managementâs Responsibility
for Financial Reporting
âĸ Managementâs Report on Internal
Control over Financial Reporting
âĸ Report of Independent Registered
Public Accounting Firm
âĸ Selected Financial Data
The of! cial SEC ! ling of the annual report is called a Form 10-K, which
often omits the public relations pieces found in most standard annual reports. On
the following pages, we present Apple Inc.âs ! nancial statements taken from the
companyâs 2013 Form 10-K. To access Appleâs Form 10-K, including notes to the
! nancial statements, follow these steps:
1. Go to http://investor.apple.com.
2. Select the Financial Information tab.
3. Select the 10-K annual report dated September 28, 2013.
4. The Notes to Consolidated Financial Statements begin on page 50.
Specimen Financial
Statements: Apple Inc.
Appendix A
A-1
A-2 Appendix A Specimen Financial Statements: Apple Inc.
CONSOLIDATED STATEMENTS OF OPERATIONS
(In millions, except number of shares which are reflected in thousands and per share amounts)
See accompanying Notes to Consolidated Financial Statements.
Years ended
September 28, 2013 September 29, 2012 September 24, 2011
Net sales $ 170,910 $ 156,508 $ 108,249
Cost of sales 106,606 87,846 64,431
Gross margin 64,304 68,662 43,818
Operating expenses:
Research and development 4,475 3,381 2,429
Selling, general and administrative 10,830 10,040 7,599
Total operating expenses 15,305 13,421 10,028
Operating income 48,999 55,241 33,790
Other income/(expense), net 1,156 522 415
Income before provision for income taxes 50,155 55,763 34,205
Provision for income taxes 13,118 ...
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You will complete page 1 of the Form 1120 and the Schedule M-1 on pa.docx
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Skysong Co. has the following defined benefit pension plan balances .docx
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Â
Once each year, a corporation communicates to its stockholders.docx
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