1.1 THE STATEMENT OF CASH FLOWS
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This document discusses MAKI Inc.'s statement of cash flows for 2006. It shows cash beginning at $1,500 and ending at $1,000, with a net change of -$500. It analyzes the statement of cash flows line items as either sources or uses of cash. Sources of cash for MAKI totaled $54,648 from items like an increase in long-term debt. Uses of cash totaled $55,148 from increases in assets like inventory and accounts receivable. The difference between sources and uses of cash equals the net change in cash.
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Test IAnswer the Following1. What are the five accounting cl.docx
Test I
Answer the Following
1. What are the five accounting classifications?
2. What accounting classifications are displayed on the Income Statement?
3. Give two examples of a Current Asset
4. What type of an asset is the account Patent?
5. What is the definition of a current asset?
6. Classify the account Mortgage Payable
7. How do you calculate Gross Profit
8. How do you calculate Operating Income?
9. List an example of a non-operating expense.
10. What classification is the account Common Stock?
Circle the Correct Answer. SHOW YOUR WORK Where Required
1. Gilbert, Inc. had the following account balances at September 30, 2010. What is Gilbert's net income for the month of September?
Inventory 10,000
Cash 14,300
Equipment 15,400
Fees Earned 54,400
Miscellaneous Expense 18,200
Rent Expense 2,000
Retained Earnings 6,550
Wages Expense 13,900
a) $32,450
b) $10,300 SHOW YOUR WORK
c) $20,300
d) $1 8, 1 50
2. Sales = $12,000, Cost of Sales = $4,000, Operating Expenses = $ 1,000, Other Expenses = $ 2,000. What is the Gross Profit?
___________________________ SHOW YOUR WORK
3. NBC Company had $32,000 in net sales, $15,000 in cost of merchandise sold, $14,000 in operating expenses, and $2,000 in other income. What is NBC Company's operating profit?
a) $17,000
b) $3,000 SHOW YOUR WORK
c) $1,000
d) ($1, 000)
4. Income that CANNOT be traced directly to operations are identified as
a) Other income.
b) Operating expenses.
c) Cost of goods sold.
d) Other expenses.
5. On the Statement of Cash Flows, where is the purchase of property, plant and equipment recorded?
____________________________
6. On the Statement of Cash Flows, where are dividends recorded?
_____________________________
7. Assets = $ 13,000 Equity = $ 6,000 Liabilities = __________________
8. Liabilities = 4,000 Assets = $ 8,000 Equity = __________________
The Economy (Fill-In)
1. Which indicator is the best indicator of wholesale inflation?
2. Which indicator measures unemployment and employee hourly wages?
3. Which indicator is a leading indicator of economic growth
4. What can an increase in inventories mean?
5. Which economic theory believes that the government should not intervene during a fiscal crisis?
Domino's Pizza (Fill-In)
Use the Domino's Pizza Statement of Cash Flows listed below to answer the following questions.
Omit trailing zeros when entering data. Use brackets ( ) to indicate cash used in the statement.
1. 2012 Cash Flow from Operations
2. 2014 Cash Flow from Investing
3. 2014 Cash Flow from Financing
4. What was the primary Operating activity and the amount for 2013?
5. What was the primary Financing activity and the amount for 2012?
6. The company did not borrow funds in 2013 T F
7. The company paid dividends in 2012 T F
8. The company had a positive cash flow from Financing in 2013: T F
9. What was the highest amount borrowed over the three year period?
Domino's Pizza, Inc. (DPZ)
110.77 1.05(0.94%)
Period Ending
Dec 28, 2014
Dec 29.
Chapter 5 - Cash flows - handout.pptx
The document discusses cash flow statements, including:
1) It compares cash flows from operating, investing, and financing activities and contrasts cash flow statements prepared under IFRS and US GAAP.
2) It distinguishes between the direct and indirect methods of presenting cash from operating activities.
3) It analyzes and interprets both reported and common-size cash flow statements, calculates performance and coverage cash flow ratios, and interprets free cash flow.
BTE 302TEST 1NameCMR 302Test IAnswer the Following.docx
BTE 302
TEST 1
Name:
CMR 302
Test I
Answer the Following
1. What are the five accounting classifications?
2. What accounting classifications are displayed on the Balance Sheet?
3. Give two examples of a Current Asset
4. What type of an asset is the account Patent?
5. What is the definition of non-current asset?
6. Classify the account Notes Payable (90 days).
7. How do you calculate Gross Profit
8. How do you calculate Operating Income?
9. List an example of a non-operating income.
10. What classification is the account Retained Earnings?
Circle the Correct Answer. SHOW YOUR WORK Where Required
1. Gilbert, Inc. had the following account balances at September 30, 2010. What is Gilbert's net income for the month of September?
Cost of Sales 10,000
Cash 14,300
Equipment 15,400
Fees Earned 54,400
Miscellaneous Expense 18,200
Rent Expense 2,000
Retained Earnings 6,550
Wages Expense 13,900
a) $32,450
b) $10,300 SHOW YOUR WORK
c) $20,300
d) $1 8, 1 50
2. Sales = $10,000, Cost of Sales = $4,000, Operating Expenses = $ 1,000, Other Expenses = $ 2,000. What is the Gross Profit?
___________________________ SHOW YOUR WORK
3. NBC Company had $32,000 in net sales, $15,000 in cost of merchandise sold, $18,000 in operating expenses, and $2,000 in other income. What is NBC Company's operating profit?
a) $17,000
b) $3,000 SHOW YOUR WORK
c) $1,000
d) ($1, 000)
4. Expenses that CANNOT be traced directly to operations are identified as
a) Other income.
b) Operating expenses.
c) Cost of goods sold.
d) Other expenses.
5. On the Statement of Cash Flows, where is the purchase of property, plant and equipment recorded?
____________________________
6. On the Statement of Cash Flows, where are dividends recorded?
_____________________________
7. Assets = $ 13,000 Equity = $ 4,000 Liabilities = __________________
8. Liabilities = 4,000 Assets = $ 8,000 Equity = __________________
The Economy (Fill-In)
1. Which indicator is the best indicator of consumer inflation?
2. Which indicator measures employee hourly wages?
3. Which indicator is a leading indicator of economic growth
4. What can an increase in inventories mean?
5. Which economic theory believes that the government should intervene during a fiscal crisis?
Domino's Pizza (Fill-In)
Use the Domino's Pizza Statement of Cash Flows listed below to answer the following questions.
Omit trailing zeros when entering data. Use brackets ( ) to indicate cash used in the statement.
1. 2012 Cash Flow from Operations
2. 2013 Cash Flow from Investing
3. 2014 Cash Flow from Financing
4. What was the primary Investing activity and the amount for 2013?
5. What was the primary Financing activity and the amount for 2012?
6. The company borrowed funds in 2013 T F
7. The company paid dividends in 2012 T F
8. The company had a positive cash flow from Financing in 2013: T F
9. What was the highest amount borrowed over the three year period?
Domino's Pizza, Inc. (DPZ)
110.77 1.05(0.94%)
Period Ending
D.
ch 03 Fin stmts
1. The document summarizes key topics from Chapter 3 including financial statements, cash flows, taxes, and valuation metrics.
2. It provides examples of income statements, balance sheets, and statements of cash flows for a company that experienced high growth in 2007.
3. Several analyses are presented including calculations of free cash flow, return on invested capital, economic value added, and market value added, indicating the company's growth destroyed value as returns fell below the cost of capital.
HI 5020 PPT.pptx
This document provides company profiles and financial information for Commonwealth Bank of Australia (CAB) and BHP Billiton.
It summarizes key financial details for both companies in 2017, including CAB generating over A$26 billion in revenue and A$9.5 billion in profits. BHP Billiton merged in 2001 and was later scaled down with some assets rebranded as South 32.
The document also analyzes ownership equity, cash flow statements, other comprehensive income, deferred tax assets and liabilities, and effective tax rates for both companies based on their 2017 annual reports. It provides figures for items like share capital, cash balances, tax expenses and rates.
21.5 Analysing a Budgeted Cash Flow Statement
The budgeted cash flow statement for a firm projects a cash balance of -$1,600 at the end of the quarter. Key areas of concern are that operating activities are not expected to generate sufficient cash and payments to creditors equal total cash sales. As a result, the firm will not be able to purchase a new $7,000 computer system in July without obtaining additional financing or reducing other expenses. The firm will need to consider options like obtaining a loan, deferring asset purchases or payments, or having the owner contribute capital.
Recommended
« Growth and financial discipline » presentation
Jacques de Chateauvieux presented on BOURBON's growth and financial discipline to achieve its 2015 Leadership Strategy plan. The plan aims to make BOURBON the world's number one offshore marine services company by 2015 through 17-21% annual revenue growth. From 2003-2009, BOURBON financed 78% of investments through cash flow and asset sales, and from 2010-2011 it financed 87% despite market declines. The majority of the remaining €500 million planned for investments through 2015 will also be financed through cash flow. BOURBON has maintained a moderate debt level of 36.5% of asset value. The company's growth targets and offshore industry activity levels indicate the plan is realistic.
Ocean Carriers Case Report
Ocean Carriers is considering a $39 million ship building project and must use NPV analysis to decide whether to accept it. Three proposals are analyzed:
1) Move headquarters to Hong Kong for a 0% tax rate, generating a positive NPV of $2.5 million.
2) Extend the ship's life from 15 to 25 years, but this does not generate a positive NPV.
3) Combine proposals 1 and 2 by moving headquarters to Hong Kong and extending the ship's life, resulting in the highest NPV of $6.95 million.
The recommendation is for Ocean Carriers to accept the project by implementing the third proposal to maximize financial benefits.
Test IAnswer the Following1. What are the five accounting cl.docx
Test I
Answer the Following
1. What are the five accounting classifications?
2. What accounting classifications are displayed on the Income Statement?
3. Give two examples of a Current Asset
4. What type of an asset is the account Patent?
5. What is the definition of a current asset?
6. Classify the account Mortgage Payable
7. How do you calculate Gross Profit
8. How do you calculate Operating Income?
9. List an example of a non-operating expense.
10. What classification is the account Common Stock?
Circle the Correct Answer. SHOW YOUR WORK Where Required
1. Gilbert, Inc. had the following account balances at September 30, 2010. What is Gilbert's net income for the month of September?
Inventory 10,000
Cash 14,300
Equipment 15,400
Fees Earned 54,400
Miscellaneous Expense 18,200
Rent Expense 2,000
Retained Earnings 6,550
Wages Expense 13,900
a) $32,450
b) $10,300 SHOW YOUR WORK
c) $20,300
d) $1 8, 1 50
2. Sales = $12,000, Cost of Sales = $4,000, Operating Expenses = $ 1,000, Other Expenses = $ 2,000. What is the Gross Profit?
___________________________ SHOW YOUR WORK
3. NBC Company had $32,000 in net sales, $15,000 in cost of merchandise sold, $14,000 in operating expenses, and $2,000 in other income. What is NBC Company's operating profit?
a) $17,000
b) $3,000 SHOW YOUR WORK
c) $1,000
d) ($1, 000)
4. Income that CANNOT be traced directly to operations are identified as
a) Other income.
b) Operating expenses.
c) Cost of goods sold.
d) Other expenses.
5. On the Statement of Cash Flows, where is the purchase of property, plant and equipment recorded?
____________________________
6. On the Statement of Cash Flows, where are dividends recorded?
_____________________________
7. Assets = $ 13,000 Equity = $ 6,000 Liabilities = __________________
8. Liabilities = 4,000 Assets = $ 8,000 Equity = __________________
The Economy (Fill-In)
1. Which indicator is the best indicator of wholesale inflation?
2. Which indicator measures unemployment and employee hourly wages?
3. Which indicator is a leading indicator of economic growth
4. What can an increase in inventories mean?
5. Which economic theory believes that the government should not intervene during a fiscal crisis?
Domino's Pizza (Fill-In)
Use the Domino's Pizza Statement of Cash Flows listed below to answer the following questions.
Omit trailing zeros when entering data. Use brackets ( ) to indicate cash used in the statement.
1. 2012 Cash Flow from Operations
2. 2014 Cash Flow from Investing
3. 2014 Cash Flow from Financing
4. What was the primary Operating activity and the amount for 2013?
5. What was the primary Financing activity and the amount for 2012?
6. The company did not borrow funds in 2013 T F
7. The company paid dividends in 2012 T F
8. The company had a positive cash flow from Financing in 2013: T F
9. What was the highest amount borrowed over the three year period?
Domino's Pizza, Inc. (DPZ)
110.77 1.05(0.94%)
Period Ending
Dec 28, 2014
Dec 29.
Chapter 5 - Cash flows - handout.pptx
The document discusses cash flow statements, including:
1) It compares cash flows from operating, investing, and financing activities and contrasts cash flow statements prepared under IFRS and US GAAP.
2) It distinguishes between the direct and indirect methods of presenting cash from operating activities.
3) It analyzes and interprets both reported and common-size cash flow statements, calculates performance and coverage cash flow ratios, and interprets free cash flow.
BTE 302TEST 1NameCMR 302Test IAnswer the Following.docx
BTE 302
TEST 1
Name:
CMR 302
Test I
Answer the Following
1. What are the five accounting classifications?
2. What accounting classifications are displayed on the Balance Sheet?
3. Give two examples of a Current Asset
4. What type of an asset is the account Patent?
5. What is the definition of non-current asset?
6. Classify the account Notes Payable (90 days).
7. How do you calculate Gross Profit
8. How do you calculate Operating Income?
9. List an example of a non-operating income.
10. What classification is the account Retained Earnings?
Circle the Correct Answer. SHOW YOUR WORK Where Required
1. Gilbert, Inc. had the following account balances at September 30, 2010. What is Gilbert's net income for the month of September?
Cost of Sales 10,000
Cash 14,300
Equipment 15,400
Fees Earned 54,400
Miscellaneous Expense 18,200
Rent Expense 2,000
Retained Earnings 6,550
Wages Expense 13,900
a) $32,450
b) $10,300 SHOW YOUR WORK
c) $20,300
d) $1 8, 1 50
2. Sales = $10,000, Cost of Sales = $4,000, Operating Expenses = $ 1,000, Other Expenses = $ 2,000. What is the Gross Profit?
___________________________ SHOW YOUR WORK
3. NBC Company had $32,000 in net sales, $15,000 in cost of merchandise sold, $18,000 in operating expenses, and $2,000 in other income. What is NBC Company's operating profit?
a) $17,000
b) $3,000 SHOW YOUR WORK
c) $1,000
d) ($1, 000)
4. Expenses that CANNOT be traced directly to operations are identified as
a) Other income.
b) Operating expenses.
c) Cost of goods sold.
d) Other expenses.
5. On the Statement of Cash Flows, where is the purchase of property, plant and equipment recorded?
____________________________
6. On the Statement of Cash Flows, where are dividends recorded?
_____________________________
7. Assets = $ 13,000 Equity = $ 4,000 Liabilities = __________________
8. Liabilities = 4,000 Assets = $ 8,000 Equity = __________________
The Economy (Fill-In)
1. Which indicator is the best indicator of consumer inflation?
2. Which indicator measures employee hourly wages?
3. Which indicator is a leading indicator of economic growth
4. What can an increase in inventories mean?
5. Which economic theory believes that the government should intervene during a fiscal crisis?
Domino's Pizza (Fill-In)
Use the Domino's Pizza Statement of Cash Flows listed below to answer the following questions.
Omit trailing zeros when entering data. Use brackets ( ) to indicate cash used in the statement.
1. 2012 Cash Flow from Operations
2. 2013 Cash Flow from Investing
3. 2014 Cash Flow from Financing
4. What was the primary Investing activity and the amount for 2013?
5. What was the primary Financing activity and the amount for 2012?
6. The company borrowed funds in 2013 T F
7. The company paid dividends in 2012 T F
8. The company had a positive cash flow from Financing in 2013: T F
9. What was the highest amount borrowed over the three year period?
Domino's Pizza, Inc. (DPZ)
110.77 1.05(0.94%)
Period Ending
D.
ch 03 Fin stmts
1. The document summarizes key topics from Chapter 3 including financial statements, cash flows, taxes, and valuation metrics.
2. It provides examples of income statements, balance sheets, and statements of cash flows for a company that experienced high growth in 2007.
3. Several analyses are presented including calculations of free cash flow, return on invested capital, economic value added, and market value added, indicating the company's growth destroyed value as returns fell below the cost of capital.
HI 5020 PPT.pptx
This document provides company profiles and financial information for Commonwealth Bank of Australia (CAB) and BHP Billiton.
It summarizes key financial details for both companies in 2017, including CAB generating over A$26 billion in revenue and A$9.5 billion in profits. BHP Billiton merged in 2001 and was later scaled down with some assets rebranded as South 32.
The document also analyzes ownership equity, cash flow statements, other comprehensive income, deferred tax assets and liabilities, and effective tax rates for both companies based on their 2017 annual reports. It provides figures for items like share capital, cash balances, tax expenses and rates.
21.5 Analysing a Budgeted Cash Flow Statement
The budgeted cash flow statement for a firm projects a cash balance of -$1,600 at the end of the quarter. Key areas of concern are that operating activities are not expected to generate sufficient cash and payments to creditors equal total cash sales. As a result, the firm will not be able to purchase a new $7,000 computer system in July without obtaining additional financing or reducing other expenses. The firm will need to consider options like obtaining a loan, deferring asset purchases or payments, or having the owner contribute capital.
Cashflow questions
The document provides financial statement information for M/s R Company for 2004 and 2003, including balance sheets, income statements, and additional notes. It asks to prepare a statement of cash flows using the indirect method, noting equipment purchases and sales, bond redemptions, stock issuances, dividend payments, and other transactions during 2004.
Cash flow statement from ABTI presented by Md. Saiful Islam ACA
Cash Flow Statement with Exercise, Conducted by:
Md. Saiful Islam ACA
Senior Deputy Director
The Institute of Chartered Accountants of Bangladesh
MICROSOFT CORPORATIONFinancialStatementFY20Q1BALANCE SHEETS.docx
MICROSOFT CORPORATION
FinancialStatementFY20Q1
BALANCE SHEETS
(In millions) (Unaudited)
June 30,
June 30,
2019
2018
Assets
Current assets:
Cash and cash equivalents
$11,356,000
$11,946,000
Short-term investments
$122,463,000
$ 121,822,000
Total cash, cash equivalents, and short-term investments
$133,819,000
$ 133,768,000
Accounts receivable, net of allowance for doubtful accounts of $411 and $377
$ 29,524,000
$ 26,481,000
Inventories
$ 2,063,000
$ 2,662,000
Other current assets
$ 10,146,000
$ 6,751,000
Total current assets
$175,552,000
$ 169,662,000
Long-term assets:
Property and equipment, net of accumulated depreciation of $35,330 and $29,223
$ 36,477,000
$ 29,460,000
Operating lease right-of-use assets
$ 7,379,000
$ 6,686,000
Equity investments
$ 2,649,000
$ 1,862,000
Goodwill
$ 42,026,000
$ 35,683,000
Intangible assets, net
$ 7,750,000
$ 8,053,000
Other long-term assets
$ 14,723,000
$ 7,442,000
Deferred asset charges
$ -
$ -
Total assets
$286,556,000
$258,848,000
Liabilities and stockholders' equity
Current liabilities:
Accounts payable
$9,382,000
$8,617,000
Short-term Debt/Current portion of long-term debt
$ 5,516,000
$ 3,998,000
Accrued compensation
$ 6,830,000
$ 6,103,000
Short-term income taxes
$ 5,665,000
$ 2,121,000
Short-term unearned revenue
$ 32,676,000
$ 28,905,000
Other current liabilities
$ 9,351,000
$ 8,744,000
Total current liabilities
$ 69,420,000
$ 58,488,000
Long-term debt
$ 66,662,000
$ 72,242,000
Long-term income taxes
$ 29,612,000
$ 30,265,000
Long-term unearned revenue
$ 4,530,000
$ 3,815,000
Deferred income taxes
$ 233,000
$ 541,000
Operating lease liabilities
$ 6,188,000
$ 5,568,000
Other long-term liabilities
$ 7,581,000
$ 5,211,000
Misc. Stocks
$ -
$ -
Minority interest
$ -
$ -
Total liabilities
$184,226,000
$176,130,000
Stockholders' equity:
Common stock and paid-in capital - shares authorized 24,000; outstanding 7,643 and 7,677
$ 78,520,000
$ 71,223,000
Retained earnings
$ 24,150,000
$ 13,682,000
Accumulated other comprehensive loss/Other equity
$ (340,000)
$ (2,187,000)
Total stockholders' equity
$102,330,000
$ 82,718,000
Total liabilities and stockholders' equity
$286,556,000
$258,848,000
MICROSOFT CORPORATION
INCOME STATEMENTS
(In millions, except per share amounts) (Unaudited)
Twelve Months Ended June 30,
2019
2018
Sales:
Product
$66,069,000
$64,497,000
Service and other
$ 59,774,000
$ 45,863,000
Net sales
$125,843,000
$110,360,000
Cost of goods sold:
.
MICROSOFT CORPORATIONFinancialStatementFY20Q1BALANCE SHEETS.docx
MICROSOFT CORPORATION
FinancialStatementFY20Q1
BALANCE SHEETS
(In millions) (Unaudited)
June 30,
June 30,
2019
2018
Assets
Current assets:
Cash and cash equivalents
$11,356,000
$11,946,000
Short-term investments
$122,463,000
$ 121,822,000
Total cash, cash equivalents, and short-term investments
$133,819,000
$ 133,768,000
Accounts receivable, net of allowance for doubtful accounts of $411 and $377
$ 29,524,000
$ 26,481,000
Inventories
$ 2,063,000
$ 2,662,000
Other current assets
$ 10,146,000
$ 6,751,000
Total current assets
$175,552,000
$ 169,662,000
Long-term assets:
Property and equipment, net of accumulated depreciation of $35,330 and $29,223
$ 36,477,000
$ 29,460,000
Operating lease right-of-use assets
$ 7,379,000
$ 6,686,000
Equity investments
$ 2,649,000
$ 1,862,000
Goodwill
$ 42,026,000
$ 35,683,000
Intangible assets, net
$ 7,750,000
$ 8,053,000
Other long-term assets
$ 14,723,000
$ 7,442,000
Deferred asset charges
$ -
$ -
Total assets
$286,556,000
$258,848,000
Liabilities and stockholders' equity
Current liabilities:
Accounts payable
$9,382,000
$8,617,000
Short-term Debt/Current portion of long-term debt
$ 5,516,000
$ 3,998,000
Accrued compensation
$ 6,830,000
$ 6,103,000
Short-term income taxes
$ 5,665,000
$ 2,121,000
Short-term unearned revenue
$ 32,676,000
$ 28,905,000
Other current liabilities
$ 9,351,000
$ 8,744,000
Total current liabilities
$ 69,420,000
$ 58,488,000
Long-term debt
$ 66,662,000
$ 72,242,000
Long-term income taxes
$ 29,612,000
$ 30,265,000
Long-term unearned revenue
$ 4,530,000
$ 3,815,000
Deferred income taxes
$ 233,000
$ 541,000
Operating lease liabilities
$ 6,188,000
$ 5,568,000
Other long-term liabilities
$ 7,581,000
$ 5,211,000
Misc. Stocks
$ -
$ -
Minority interest
$ -
$ -
Total liabilities
$184,226,000
$176,130,000
Stockholders' equity:
Common stock and paid-in capital - shares authorized 24,000; outstanding 7,643 and 7,677
$ 78,520,000
$ 71,223,000
Retained earnings
$ 24,150,000
$ 13,682,000
Accumulated other comprehensive loss/Other equity
$ (340,000)
$ (2,187,000)
Total stockholders' equity
$102,330,000
$ 82,718,000
Total liabilities and stockholders' equity
$286,556,000
$258,848,000
MICROSOFT CORPORATION
INCOME STATEMENTS
(In millions, except per share amounts) (Unaudited)
Twelve Months Ended June 30,
2019
2018
Sales:
Product
$66,069,000
$64,497,000
Service and other
$ 59,774,000
$ 45,863,000
Net sales
$125,843,000
$110,360,000
Cost of goods sold:
.
MICROSOFT CORPORATIONFinancialStatementFY20Q1BALANCE SHEETS.docx
MICROSOFT CORPORATION
FinancialStatementFY20Q1
BALANCE SHEETS
(In millions) (Unaudited)
June 30,
June 30,
2019
2018
Assets
Current assets:
Cash and cash equivalents
$11,356,000
$11,946,000
Short-term investments
$122,463,000
$ 121,822,000
Total cash, cash equivalents, and short-term investments
$133,819,000
$ 133,768,000
Accounts receivable, net of allowance for doubtful accounts of $411 and $377
$ 29,524,000
$ 26,481,000
Inventories
$ 2,063,000
$ 2,662,000
Other current assets
$ 10,146,000
$ 6,751,000
Total current assets
$175,552,000
$ 169,662,000
Long-term assets:
Property and equipment, net of accumulated depreciation of $35,330 and $29,223
$ 36,477,000
$ 29,460,000
Operating lease right-of-use assets
$ 7,379,000
$ 6,686,000
Equity investments
$ 2,649,000
$ 1,862,000
Goodwill
$ 42,026,000
$ 35,683,000
Intangible assets, net
$ 7,750,000
$ 8,053,000
Other long-term assets
$ 14,723,000
$ 7,442,000
Deferred asset charges
$ -
$ -
Total assets
$286,556,000
$258,848,000
Liabilities and stockholders' equity
Current liabilities:
Accounts payable
$9,382,000
$8,617,000
Short-term Debt/Current portion of long-term debt
$ 5,516,000
$ 3,998,000
Accrued compensation
$ 6,830,000
$ 6,103,000
Short-term income taxes
$ 5,665,000
$ 2,121,000
Short-term unearned revenue
$ 32,676,000
$ 28,905,000
Other current liabilities
$ 9,351,000
$ 8,744,000
Total current liabilities
$ 69,420,000
$ 58,488,000
Long-term debt
$ 66,662,000
$ 72,242,000
Long-term income taxes
$ 29,612,000
$ 30,265,000
Long-term unearned revenue
$ 4,530,000
$ 3,815,000
Deferred income taxes
$ 233,000
$ 541,000
Operating lease liabilities
$ 6,188,000
$ 5,568,000
Other long-term liabilities
$ 7,581,000
$ 5,211,000
Misc. Stocks
$ -
$ -
Minority interest
$ -
$ -
Total liabilities
$184,226,000
$176,130,000
Stockholders' equity:
Common stock and paid-in capital - shares authorized 24,000; outstanding 7,643 and 7,677
$ 78,520,000
$ 71,223,000
Retained earnings
$ 24,150,000
$ 13,682,000
Accumulated other comprehensive loss/Other equity
$ (340,000)
$ (2,187,000)
Total stockholders' equity
$102,330,000
$ 82,718,000
Total liabilities and stockholders' equity
$286,556,000
$258,848,000
MICROSOFT CORPORATION
INCOME STATEMENTS
(In millions, except per share amounts) (Unaudited)
Twelve Months Ended June 30,
2019
2018
Sales:
Product
$66,069,000
$64,497,000
Service and other
$ 59,774,000
$ 45,863,000
Net sales
$125,843,000
$110,360,000
Cost of goods sold:
.
How to prepare cash flow statement
The document provides an introduction to preparing cash flow statements. It discusses key aspects of cash flow statements including what they are, why they are needed, the different types of cash flows, and methods for preparing them. It also provides examples of cash flow statement preparation using both the direct and indirect methods.
Fm11 ch 03 financial statements, cash flow, and taxes
The document provides financial statements and related analysis for a company that expanded significantly in 2004. It includes:
1) Income statements, balance sheets, and cash flow statements for 2003 and 2004, showing large increases in assets, liabilities, and negative cash flow from operations due to the expansion.
2) Analysis of the impact of expansion on metrics like net operating working capital, operating capital, NOPAT, FCF, ROIC, EVA, and MVA, all of which declined significantly.
3) Discussion of key concepts related to financial statements, cash flows, taxes, and valuation like free cash flow, operating assets/liabilities, tax rates, and implications of municipal bonds.
Fm11 ch 03 show
The document contains financial statements and related analysis for a company that expanded significantly in 2004. It provides:
1) Income statements, balance sheets, and cash flow statements for 2003 and 2004, showing large increases in assets, liabilities, and negative cash flow from operations due to the expansion.
2) Analysis of the impact of expansion on key financial metrics like net operating working capital, operating capital, NOPAT, FCF, ROIC, and EVA, showing a decline in profitability and value added due to the expansion.
3) Discussion of corporate and individual tax rates and implications for taxable vs. tax-exempt bonds. The analysis shows individuals in high tax brackets would benefit most from municipal
Based on information Journal Entries below can someone provide me wi.pdf
Based on information Journal Entries below can someone provide me with the closing entries,
the 2015 Balance Sheet and a 2015 Statement of Revenues, Expenditures, and Changes in Fund
balance.
Note:
Outstanding encumbrances at year end are classified as Assigned Fund Balance and all
remaining net resources are classified as Unassigned Fund Balance.Journal
EntryReferenceAccount TitlesDebitsCreditsa)Estimated Revenues
Control11,250,000Appropriations Control9,300,000Estimated Other Financing Uses Control -
Tranfers Out1,700,000Budgetary Fund Balance250,0001)Encumbrances Control (Prior
Year)17,000Budgetary Fund Balance - Reserve for Encumbrances17,0002)Deferred Inflows -
Property Taxes21,000Revenues Control21,0003)Taxes Receivable -
Current6,800,000Estimated Uncollectible Current Taxes136,000Revenues
Control6,664,0004)Cash500,000Tax Anticipation Notes Payable500,0005)Budgetary Fund
Balance - Reserve for Encumbrances17,000Encumbrances Control17,000Expenditures
Control16,600Accounts Payable16,6006)Accounts Payable115,600Due to Other
Funds27,000Cash142,6007)Cash10,811,500Interest and penalties receivable3,500Taxes
Receivable – Current6,400,000Due from State210,000Revenues from licenses and
permits800,000Sales Tax Receivable - current2,890,000Misc Revenues350,000Taxes
Receivable –158,0008)Encumbrances3,465,000Fund Balance Reserved for
Encumbrances3,465,0009)Expenditures5,070,000Federal Income Tax Withheld498,000FICA
Contribution357,000Cash4,215,00010)Due to Federal Government385,000FICA Contribution
(City\'s Part)357,000State unemployment taxes28,00011)Fund Balance Reserved for
Encumbrances3,375,300Expenditures3,375,300Encumbrances3,375,300Accounts
Payable3,375,30012)Tax Anticipation Notes
Payable500,000Expenditure18,000Cash518,00013)Estimated Fund332,000Unreserved fund
balance332,00014)Expenditures350,200Water and Sewer37,000Stores and Services
Fund313,200Stores and Services Fund310,000Cash310,00015)Sales Tax
Receivable52,000Revenue52,00016)Accounts Contract Payable3,015,000Cash3,015,000Federal
Income Tax Withheld498,000FICA Contribution357,000FICA Contribution (City\'s
Part)357,000State unemployment taxes28,000Cash1,240,00017)Estimated Revenue73,000Fund
for Appropriations (Budgetary Fund)139,000Appropriations212,00018)Property Taxes
Receivable- Delinquent51,000Interest and penalties receivable on taxes -
Delinquent1,600Property Tax Receivable51,000Interest and penalties receivable on
taxes1,60019)Interest and penalties receivable on taxes17,200Estimated Uncollectable
Taxes1,100Revenue16,10020)Deferred Revenue (Estimated Revenue)27,500Tax Receivable
Solution.
Fund flow statement
The document provides financial information for the company X Ltd for the years 2007-2008. It states that the net profit before tax and dividend for 2007-08 was Rs. 63,000. A provision for tax of Rs. 23,000 was made, though actual tax paid was Rs. 18,000. Proposed dividend was Rs. 15,000 but only Rs. 10,000 was paid. Depreciation charged was Rs. 80,000 and bonus shares of Rs. 50,000 were issued from share premium.
cashflowstatement-180516040943_230519_001118.pdf
The document discusses the cash flow statement, including its importance, purposes, components, and methods of preparation. Specifically, it defines operating, investing and financing activities, and what constitutes cash and cash equivalents. It also provides examples of the direct and indirect methods to prepare the cash flow statement, including working notes and calculations to derive cash flows from the given trial balance for a sample company.
Cash flow statement
The document discusses the cash flow statement, including its importance, purposes, components, and methods of preparation. Specifically, it defines operating, investing and financing activities. It also provides examples of indirect and direct methods to prepare the cash flow statement, including working notes and calculations. Finally, it includes a sample problem demonstrating the preparation of a cash flow statement using both the direct and indirect methods.
Lecture 3 (chapter 6) accounting for finance
This chapter discusses key accounting concepts including the income statement, balance sheet, statement of cash flows, and various performance measures. It also covers the calculation of free cash flow and how it is used to determine a firm's intrinsic value. The chapter includes sample financial statements and uses them to illustrate accounting analyses such as evaluating the impact of expansion on assets, liabilities, equity, and cash flows. Key financial metrics like return on invested capital, economic value added, and market value added are also defined and calculated using information from the sample statements. Finally, the chapter reviews features of corporate and individual taxation.
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.
Statement of cash flows
This document provides an overview of how to prepare a statement of cash flows using the indirect method. It discusses the three steps to prepare the statement: 1) determine net cash from operating activities by adjusting net income for non-cash expenses/gains, and changes in current assets and liabilities. 2) Classify cash flows from investing and financing activities. 3) Disclose significant non-cash transactions. An example is provided to illustrate the adjustments to net income to determine net cash from operating activities using the indirect method.
Cash Flow Statements.pptx
The cash flow statement reveals how much cash a company is generating, as it can show profit without cash. It has three sections - operating, investing, and financing activities. Operating activities are from core business, investing is for long-term assets, and financing is for raising/paying capital. Each activity affects cash levels by increasing or decreasing the amount. The overall cash flow is the sum of these three sections and shows the company's true liquidity position.
Accounting for consolidated financial statements.ppt
This document discusses accounting for consolidated financial statements under IFRS 10. It provides an introduction to consolidation, defining consolidation as combining the financial statements of a parent and subsidiary as a single economic entity. The document then discusses consolidation in cases of wholly owned and partially owned subsidiaries, including how to record the initial business combination and prepare consolidated financial statements in subsequent periods using the equity method of accounting. Examples are provided to illustrate consolidation for both wholly owned and partially owned subsidiaries at the date of acquisition and in later periods.
Cash flows.pptx
The document outlines the objective, importance, components, format, and limitations of the statement of cash flows. It discusses how the statement of cash flows classifies cash flows into operating, investing and financing activities to present information about a company's historical cash receipts and payments. Specifically, it provides examples of classifying transactions into these categories and formats for presenting cash flow information, including the direct and indirect methods.
Analyzing Cash Flows Class 12th CBSE.pptx
The document discusses analyzing cash flows and preparing statement of cash flows. It explains that the statement of cash flows helps address questions about cash generated or used in operations, expenditures from cash from operations, how dividends are paid with operating losses, and sources of cash. It also discusses the four parts of a statement of cash flows: cash, operating activities, investing activities, and financing activities. The document provides examples of cash flows for each category and steps for preparing a statement of cash flows using the direct or indirect method.
FUND FLOW STATEMENT MATERIALS PPT.pptx
The document is a fund flow statement for B Ltd for the year ending 31 December 2019.
1) Sources of funds included fund flow from operations of Rs. 2,26,500, sale of plant and machinery for Rs. 44,000, and a decrease in working capital of Rs. 32,500.
2) Applications of funds included purchase of plant and machinery of Rs. 1,80,000, payment of interim dividend of Rs. 25,000, payment of dividend of Rs. 30,000, payment of tax of Rs. 35,000, and redemption of debentures of Rs. 30,000.
3) Working capital decreased by Rs. 32,000 during the year
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Cashflow questions
The document provides financial statement information for M/s R Company for 2004 and 2003, including balance sheets, income statements, and additional notes. It asks to prepare a statement of cash flows using the indirect method, noting equipment purchases and sales, bond redemptions, stock issuances, dividend payments, and other transactions during 2004.
Cash flow statement from ABTI presented by Md. Saiful Islam ACA
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MICROSOFT CORPORATIONFinancialStatementFY20Q1BALANCE SHEETS.docx
MICROSOFT CORPORATION
FinancialStatementFY20Q1
BALANCE SHEETS
(In millions) (Unaudited)
June 30,
June 30,
2019
2018
Assets
Current assets:
Cash and cash equivalents
$11,356,000
$11,946,000
Short-term investments
$122,463,000
$ 121,822,000
Total cash, cash equivalents, and short-term investments
$133,819,000
$ 133,768,000
Accounts receivable, net of allowance for doubtful accounts of $411 and $377
$ 29,524,000
$ 26,481,000
Inventories
$ 2,063,000
$ 2,662,000
Other current assets
$ 10,146,000
$ 6,751,000
Total current assets
$175,552,000
$ 169,662,000
Long-term assets:
Property and equipment, net of accumulated depreciation of $35,330 and $29,223
$ 36,477,000
$ 29,460,000
Operating lease right-of-use assets
$ 7,379,000
$ 6,686,000
Equity investments
$ 2,649,000
$ 1,862,000
Goodwill
$ 42,026,000
$ 35,683,000
Intangible assets, net
$ 7,750,000
$ 8,053,000
Other long-term assets
$ 14,723,000
$ 7,442,000
Deferred asset charges
$ -
$ -
Total assets
$286,556,000
$258,848,000
Liabilities and stockholders' equity
Current liabilities:
Accounts payable
$9,382,000
$8,617,000
Short-term Debt/Current portion of long-term debt
$ 5,516,000
$ 3,998,000
Accrued compensation
$ 6,830,000
$ 6,103,000
Short-term income taxes
$ 5,665,000
$ 2,121,000
Short-term unearned revenue
$ 32,676,000
$ 28,905,000
Other current liabilities
$ 9,351,000
$ 8,744,000
Total current liabilities
$ 69,420,000
$ 58,488,000
Long-term debt
$ 66,662,000
$ 72,242,000
Long-term income taxes
$ 29,612,000
$ 30,265,000
Long-term unearned revenue
$ 4,530,000
$ 3,815,000
Deferred income taxes
$ 233,000
$ 541,000
Operating lease liabilities
$ 6,188,000
$ 5,568,000
Other long-term liabilities
$ 7,581,000
$ 5,211,000
Misc. Stocks
$ -
$ -
Minority interest
$ -
$ -
Total liabilities
$184,226,000
$176,130,000
Stockholders' equity:
Common stock and paid-in capital - shares authorized 24,000; outstanding 7,643 and 7,677
$ 78,520,000
$ 71,223,000
Retained earnings
$ 24,150,000
$ 13,682,000
Accumulated other comprehensive loss/Other equity
$ (340,000)
$ (2,187,000)
Total stockholders' equity
$102,330,000
$ 82,718,000
Total liabilities and stockholders' equity
$286,556,000
$258,848,000
MICROSOFT CORPORATION
INCOME STATEMENTS
(In millions, except per share amounts) (Unaudited)
Twelve Months Ended June 30,
2019
2018
Sales:
Product
$66,069,000
$64,497,000
Service and other
$ 59,774,000
$ 45,863,000
Net sales
$125,843,000
$110,360,000
Cost of goods sold:
.
MICROSOFT CORPORATIONFinancialStatementFY20Q1BALANCE SHEETS.docx
MICROSOFT CORPORATION
FinancialStatementFY20Q1
BALANCE SHEETS
(In millions) (Unaudited)
June 30,
June 30,
2019
2018
Assets
Current assets:
Cash and cash equivalents
$11,356,000
$11,946,000
Short-term investments
$122,463,000
$ 121,822,000
Total cash, cash equivalents, and short-term investments
$133,819,000
$ 133,768,000
Accounts receivable, net of allowance for doubtful accounts of $411 and $377
$ 29,524,000
$ 26,481,000
Inventories
$ 2,063,000
$ 2,662,000
Other current assets
$ 10,146,000
$ 6,751,000
Total current assets
$175,552,000
$ 169,662,000
Long-term assets:
Property and equipment, net of accumulated depreciation of $35,330 and $29,223
$ 36,477,000
$ 29,460,000
Operating lease right-of-use assets
$ 7,379,000
$ 6,686,000
Equity investments
$ 2,649,000
$ 1,862,000
Goodwill
$ 42,026,000
$ 35,683,000
Intangible assets, net
$ 7,750,000
$ 8,053,000
Other long-term assets
$ 14,723,000
$ 7,442,000
Deferred asset charges
$ -
$ -
Total assets
$286,556,000
$258,848,000
Liabilities and stockholders' equity
Current liabilities:
Accounts payable
$9,382,000
$8,617,000
Short-term Debt/Current portion of long-term debt
$ 5,516,000
$ 3,998,000
Accrued compensation
$ 6,830,000
$ 6,103,000
Short-term income taxes
$ 5,665,000
$ 2,121,000
Short-term unearned revenue
$ 32,676,000
$ 28,905,000
Other current liabilities
$ 9,351,000
$ 8,744,000
Total current liabilities
$ 69,420,000
$ 58,488,000
Long-term debt
$ 66,662,000
$ 72,242,000
Long-term income taxes
$ 29,612,000
$ 30,265,000
Long-term unearned revenue
$ 4,530,000
$ 3,815,000
Deferred income taxes
$ 233,000
$ 541,000
Operating lease liabilities
$ 6,188,000
$ 5,568,000
Other long-term liabilities
$ 7,581,000
$ 5,211,000
Misc. Stocks
$ -
$ -
Minority interest
$ -
$ -
Total liabilities
$184,226,000
$176,130,000
Stockholders' equity:
Common stock and paid-in capital - shares authorized 24,000; outstanding 7,643 and 7,677
$ 78,520,000
$ 71,223,000
Retained earnings
$ 24,150,000
$ 13,682,000
Accumulated other comprehensive loss/Other equity
$ (340,000)
$ (2,187,000)
Total stockholders' equity
$102,330,000
$ 82,718,000
Total liabilities and stockholders' equity
$286,556,000
$258,848,000
MICROSOFT CORPORATION
INCOME STATEMENTS
(In millions, except per share amounts) (Unaudited)
Twelve Months Ended June 30,
2019
2018
Sales:
Product
$66,069,000
$64,497,000
Service and other
$ 59,774,000
$ 45,863,000
Net sales
$125,843,000
$110,360,000
Cost of goods sold:
.
MICROSOFT CORPORATIONFinancialStatementFY20Q1BALANCE SHEETS.docx
MICROSOFT CORPORATION
FinancialStatementFY20Q1
BALANCE SHEETS
(In millions) (Unaudited)
June 30,
June 30,
2019
2018
Assets
Current assets:
Cash and cash equivalents
$11,356,000
$11,946,000
Short-term investments
$122,463,000
$ 121,822,000
Total cash, cash equivalents, and short-term investments
$133,819,000
$ 133,768,000
Accounts receivable, net of allowance for doubtful accounts of $411 and $377
$ 29,524,000
$ 26,481,000
Inventories
$ 2,063,000
$ 2,662,000
Other current assets
$ 10,146,000
$ 6,751,000
Total current assets
$175,552,000
$ 169,662,000
Long-term assets:
Property and equipment, net of accumulated depreciation of $35,330 and $29,223
$ 36,477,000
$ 29,460,000
Operating lease right-of-use assets
$ 7,379,000
$ 6,686,000
Equity investments
$ 2,649,000
$ 1,862,000
Goodwill
$ 42,026,000
$ 35,683,000
Intangible assets, net
$ 7,750,000
$ 8,053,000
Other long-term assets
$ 14,723,000
$ 7,442,000
Deferred asset charges
$ -
$ -
Total assets
$286,556,000
$258,848,000
Liabilities and stockholders' equity
Current liabilities:
Accounts payable
$9,382,000
$8,617,000
Short-term Debt/Current portion of long-term debt
$ 5,516,000
$ 3,998,000
Accrued compensation
$ 6,830,000
$ 6,103,000
Short-term income taxes
$ 5,665,000
$ 2,121,000
Short-term unearned revenue
$ 32,676,000
$ 28,905,000
Other current liabilities
$ 9,351,000
$ 8,744,000
Total current liabilities
$ 69,420,000
$ 58,488,000
Long-term debt
$ 66,662,000
$ 72,242,000
Long-term income taxes
$ 29,612,000
$ 30,265,000
Long-term unearned revenue
$ 4,530,000
$ 3,815,000
Deferred income taxes
$ 233,000
$ 541,000
Operating lease liabilities
$ 6,188,000
$ 5,568,000
Other long-term liabilities
$ 7,581,000
$ 5,211,000
Misc. Stocks
$ -
$ -
Minority interest
$ -
$ -
Total liabilities
$184,226,000
$176,130,000
Stockholders' equity:
Common stock and paid-in capital - shares authorized 24,000; outstanding 7,643 and 7,677
$ 78,520,000
$ 71,223,000
Retained earnings
$ 24,150,000
$ 13,682,000
Accumulated other comprehensive loss/Other equity
$ (340,000)
$ (2,187,000)
Total stockholders' equity
$102,330,000
$ 82,718,000
Total liabilities and stockholders' equity
$286,556,000
$258,848,000
MICROSOFT CORPORATION
INCOME STATEMENTS
(In millions, except per share amounts) (Unaudited)
Twelve Months Ended June 30,
2019
2018
Sales:
Product
$66,069,000
$64,497,000
Service and other
$ 59,774,000
$ 45,863,000
Net sales
$125,843,000
$110,360,000
Cost of goods sold:
.
How to prepare cash flow statement
The document provides an introduction to preparing cash flow statements. It discusses key aspects of cash flow statements including what they are, why they are needed, the different types of cash flows, and methods for preparing them. It also provides examples of cash flow statement preparation using both the direct and indirect methods.
Fm11 ch 03 financial statements, cash flow, and taxes
The document provides financial statements and related analysis for a company that expanded significantly in 2004. It includes:
1) Income statements, balance sheets, and cash flow statements for 2003 and 2004, showing large increases in assets, liabilities, and negative cash flow from operations due to the expansion.
2) Analysis of the impact of expansion on metrics like net operating working capital, operating capital, NOPAT, FCF, ROIC, EVA, and MVA, all of which declined significantly.
3) Discussion of key concepts related to financial statements, cash flows, taxes, and valuation like free cash flow, operating assets/liabilities, tax rates, and implications of municipal bonds.
Fm11 ch 03 show
The document contains financial statements and related analysis for a company that expanded significantly in 2004. It provides:
1) Income statements, balance sheets, and cash flow statements for 2003 and 2004, showing large increases in assets, liabilities, and negative cash flow from operations due to the expansion.
2) Analysis of the impact of expansion on key financial metrics like net operating working capital, operating capital, NOPAT, FCF, ROIC, and EVA, showing a decline in profitability and value added due to the expansion.
3) Discussion of corporate and individual tax rates and implications for taxable vs. tax-exempt bonds. The analysis shows individuals in high tax brackets would benefit most from municipal
Based on information Journal Entries below can someone provide me wi.pdf
Based on information Journal Entries below can someone provide me with the closing entries,
the 2015 Balance Sheet and a 2015 Statement of Revenues, Expenditures, and Changes in Fund
balance.
Note:
Outstanding encumbrances at year end are classified as Assigned Fund Balance and all
remaining net resources are classified as Unassigned Fund Balance.Journal
EntryReferenceAccount TitlesDebitsCreditsa)Estimated Revenues
Control11,250,000Appropriations Control9,300,000Estimated Other Financing Uses Control -
Tranfers Out1,700,000Budgetary Fund Balance250,0001)Encumbrances Control (Prior
Year)17,000Budgetary Fund Balance - Reserve for Encumbrances17,0002)Deferred Inflows -
Property Taxes21,000Revenues Control21,0003)Taxes Receivable -
Current6,800,000Estimated Uncollectible Current Taxes136,000Revenues
Control6,664,0004)Cash500,000Tax Anticipation Notes Payable500,0005)Budgetary Fund
Balance - Reserve for Encumbrances17,000Encumbrances Control17,000Expenditures
Control16,600Accounts Payable16,6006)Accounts Payable115,600Due to Other
Funds27,000Cash142,6007)Cash10,811,500Interest and penalties receivable3,500Taxes
Receivable – Current6,400,000Due from State210,000Revenues from licenses and
permits800,000Sales Tax Receivable - current2,890,000Misc Revenues350,000Taxes
Receivable –158,0008)Encumbrances3,465,000Fund Balance Reserved for
Encumbrances3,465,0009)Expenditures5,070,000Federal Income Tax Withheld498,000FICA
Contribution357,000Cash4,215,00010)Due to Federal Government385,000FICA Contribution
(City\'s Part)357,000State unemployment taxes28,00011)Fund Balance Reserved for
Encumbrances3,375,300Expenditures3,375,300Encumbrances3,375,300Accounts
Payable3,375,30012)Tax Anticipation Notes
Payable500,000Expenditure18,000Cash518,00013)Estimated Fund332,000Unreserved fund
balance332,00014)Expenditures350,200Water and Sewer37,000Stores and Services
Fund313,200Stores and Services Fund310,000Cash310,00015)Sales Tax
Receivable52,000Revenue52,00016)Accounts Contract Payable3,015,000Cash3,015,000Federal
Income Tax Withheld498,000FICA Contribution357,000FICA Contribution (City\'s
Part)357,000State unemployment taxes28,000Cash1,240,00017)Estimated Revenue73,000Fund
for Appropriations (Budgetary Fund)139,000Appropriations212,00018)Property Taxes
Receivable- Delinquent51,000Interest and penalties receivable on taxes -
Delinquent1,600Property Tax Receivable51,000Interest and penalties receivable on
taxes1,60019)Interest and penalties receivable on taxes17,200Estimated Uncollectable
Taxes1,100Revenue16,10020)Deferred Revenue (Estimated Revenue)27,500Tax Receivable
Solution.
Fund flow statement
The document provides financial information for the company X Ltd for the years 2007-2008. It states that the net profit before tax and dividend for 2007-08 was Rs. 63,000. A provision for tax of Rs. 23,000 was made, though actual tax paid was Rs. 18,000. Proposed dividend was Rs. 15,000 but only Rs. 10,000 was paid. Depreciation charged was Rs. 80,000 and bonus shares of Rs. 50,000 were issued from share premium.
cashflowstatement-180516040943_230519_001118.pdf
The document discusses the cash flow statement, including its importance, purposes, components, and methods of preparation. Specifically, it defines operating, investing and financing activities, and what constitutes cash and cash equivalents. It also provides examples of the direct and indirect methods to prepare the cash flow statement, including working notes and calculations to derive cash flows from the given trial balance for a sample company.
Cash flow statement
The document discusses the cash flow statement, including its importance, purposes, components, and methods of preparation. Specifically, it defines operating, investing and financing activities. It also provides examples of indirect and direct methods to prepare the cash flow statement, including working notes and calculations. Finally, it includes a sample problem demonstrating the preparation of a cash flow statement using both the direct and indirect methods.
Lecture 3 (chapter 6) accounting for finance
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"Does Foreign Direct Investment Negatively Affect Preservation of Culture in the Global South? Case Studies in Thailand and Cambodia."
Do elements of globalization, such as Foreign Direct Investment (FDI), negatively affect the ability of countries in the Global South to preserve their culture? This research aims to answer this question by employing a cross-sectional comparative case study analysis utilizing methods of difference. Thailand and Cambodia are compared as they are in the same region and have a similar culture. The metric of difference between Thailand and Cambodia is their ability to preserve their culture. This ability is operationalized by their respective attitudes towards FDI; Thailand imposes stringent regulations and limitations on FDI while Cambodia does not hesitate to accept most FDI and imposes fewer limitations. The evidence from this study suggests that FDI from globally influential countries with high gross domestic products (GDPs) (e.g. China, U.S.) challenges the ability of countries with lower GDPs (e.g. Cambodia) to protect their culture. Furthermore, the ability, or lack thereof, of the receiving countries to protect their culture is amplified by the existence and implementation of restrictive FDI policies imposed by their governments.
My study abroad in Bali, Indonesia, inspired this research topic as I noticed how globalization is changing the culture of its people. I learned their language and way of life which helped me understand the beauty and importance of cultural preservation. I believe we could all benefit from learning new perspectives as they could help us ideate solutions to contemporary issues and empathize with others.
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Economic Risk Factor Update: June 2024 [SlideShare]
May’s reports showed signs of continued economic growth, said Sam Millette, director, fixed income, in his latest Economic Risk Factor Update.
For more market updates, subscribe to The Independent Market Observer at https://blog.commonwealth.com/independent-market-observer.
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