5 12 business records
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The document provides information about sunflowers as a flower crop and financial statements for a flower business. It defines profit and loss statements and balance sheets. It gives an example monthly profit and loss statement showing income, expenses, and a net loss for the business. It also provides an example balance sheet showing the business's assets, liabilities, and owner's equity.
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AshfordACC305Guidance ReportWeek TwoMake the follo.docx
Ashford
ACC305
Guidance Report
Week Two
Make the following changes to the exercises and problems.
Nov 13
Problem
Change Amount to:
Applicable Transaction
Ex 4-16
240000
Customers
10000
Interest on notes receivable
32000
Principle on note receivable
15000
Sale of investments
60000
Proceeds from note payable
-90000
Purchase of inventory
-20000
Interest on note payable
-40000
Purchase of equipment
30000
Salaries to employees
-42000
Principle on note payable
-52000
Payment of dividends to shareholders
Ex 4-19
Financing
Investing
Operating
270000
-25000
-12000
-9000
-55000
36000
Ex 4-22
950
Net income
210
Depreciation expense
Changed ending balance
685
Accounts receivable
670
Inventory
65
Prepaid insurance
2200
Plant and equipment
-810
Accumulated depreciation
270
Accounts payable
280
Payables for admin
230
Income taxes payable
820
Note payable
945
Common stock
485
Retained earnings
Ex 5-3
2011
2012
Installment Sales
390000
490000
Cost of Installment Sales
270000
290000
Cash collections on sales
during:
2011
240000
90000
2012
300000
Ex 5-10
($ in millions)
2011
2012
2013
Contract price
$340
$340
$340
Actual costs to date
70
150
200
Estimated costs to complete
150
90
0
Total estimated costs
220
240
200
Estimated gross profit (actual in 2013)
$120
$100
$140
Case 5-23
Net income
16000
Short term note
5000
Bonds interest rate
0.08
Cash balance
15000
Profit margin on sales
0.05
Return on assets
0.075
Gross profit margin
0.4
Inventory turnover ratio
6
Receivables turnover ratio
25
Acid test ratio
0.9
Current ratio
2
Return on shareholders equity
0.1
Debt to equity ratio
0.33
Times interest earned
12
Exercise 4-16
Bluebonnet Bakers
Statement of Cash Flows
For the Year Ended December 31, 2011
Cash flows from operating activities:
Collections from customers
Interest on note receivable
Purchase of inventory
Interest on note payable
Payment of salaries
Net cash flows from operating activities
$
Cash flows from investing activities:
Collection of note receivable
Sale of investments
Purchase of equipment
Net cash flows from investing activities
Cash flows from financing activities:
Proceeds from note payable
Payment of note payable
Payment of dividends
Net cash flows from financing activities
Net increase in cash
Cash and cash equivalents, January 1
Cash and cash equivalents, December 31
$
Exercise 4-19
Requirement 1 (Completed)
Financing
Investing
Operating
1.
Changed
2.
(
Changed
3.
(
4.
(
5.
Changed
6.
Changed
7.
Changed
8.
Changed
9.
(
__________
__________
__________
$
=
Requirement 2
Wainwright Corporation
Statement of Cash Flows
For the Month Ended March 31, 2011
Cash flows from operat ...
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More from Fauquier Horticulture
Hoofed mammals 1
This document provides an overview of hoofed mammals or ungulates and their digestive systems. It defines key terms like ungulates and ruminants. It describes how ruminants have a four-chambered stomach that allows bacteria to break down fibrous foods. The four chambers - reticulum, rumen, omasum, and abomasum - each play a role in digestion. The document also briefly discusses horns and antlers, noting key differences, and lists some common North American and Virginia ungulates.
Squirrels
There are two main groups of squirrels - ground squirrels that burrow and nest in the ground, and tree squirrels that nest in trees. Tree squirrels include eastern gray squirrels, fox squirrels, and red squirrels. They live in forested areas for protection from predators and store food for winter. Red squirrels are small with reddish fur and eat pine seeds and other foods. Chipmunks are solitary except during mating and store food in their cheeks for modified hibernation when they stay semi-awake.
Shop layout project
The document outlines requirements and considerations for designing a flower shop layout, including a work area with cooler and work stations, an area to receive and condition flowers, storage, and an office. The showroom needs a display cooler, shelving, a sales counter, and consultation area. When designing the work area, efficiency through work triangles and a training video should be considered. The service area must make merchandise visible and have good traffic flow. Alternatively, the layout can be designed using CAD home design software on a computer.
Asymmetrical triangle designs
The document describes different asymmetrical triangle flower arrangements including the L-shape right triangle and scalene triangle. The right triangle arrangement involves securing foam in a container above the rim and establishing the framework by marking the height and width, then softening the upright edge and concealing the foam before adding a focal point and filler flowers. The scalene triangle is similar but must be elevated with the lower side below level or have the upper side extend beyond center with the lower side level.
Human impact on wildlife habitat
Human activities like construction, agriculture, mining and development have significantly reduced wildlife habitats by fragmenting large tracts of land into small, isolated pieces. This fragmentation creates population problems for wildlife by preventing migration and reducing genetic diversity. Wetlands, forests and farmland - which can provide excellent habitat if managed properly - have also been degraded or destroyed. However, certain habitat alterations like leaving field corners unplowed can benefit wildlife by providing food and cover. Overall, human encroachment has placed great pressure on wildlife populations by destroying and fragmenting the lands they depend upon.
History of conservation
The document summarizes the history of wildlife conservation in the United States from the 1600s to present day. It outlines key events like the establishment of Yellowstone National Park in 1872 as the first national park, and the passage of laws like the Lacey Act of 1900, Migratory Bird Acts of the 1920s-30s, and Endangered Species Act of 1973 to regulate wildlife protection. It also profiles important historical figures in the conservation movement such as Theodore Roosevelt, John Muir, Aldo Leopold, and Jay Darling.
Forest succession
1. Forest succession is the gradual replacement of one community of plants by another, usually driven by differences in shade tolerance. Pioneer species that colonize first are shade-intolerant, while climax species that eventually remain are most shade tolerant.
2. In an eastern deciduous forest, pioneer species like black locust and loblolly pine establish first following clearing before being replaced by oak trees with intermediate tolerance and later more tolerant maple and beech.
3. Forest succession can be influenced by disturbances like clearing or fire that allow pioneers to grow, while lack of disturbance allows climax species suited to the location to persist indefinitely.
Asters
The document discusses various types of flowers that are commonly used in floral arrangements, including mums, daisies, sunflowers, goldenrod, asters, and gerberas. It provides details on their availability, colors, characteristics, longevity, and pricing to allow florists to effectively incorporate them into their designs. The flowers vary in size from small filler flowers to large mass flowers and have properties like air-drying well or having long-lasting vase life that make them suitable for different floral applications.
Plant physiology
The three main processes in plant physiology are photosynthesis, respiration, and transpiration. Photosynthesis allows plants to produce their own food (carbohydrates) from carbon dioxide, water, and sunlight using chlorophyll in their leaves. Respiration breaks down carbohydrates to release energy, which is used for growth and tissue building. Transpiration is the process by which plants lose water, primarily through their leaves, which serves purposes like mineral transport and cooling the plant.
Floriculture unit & flowers from bulbs
This document provides information on the characteristics and properties of 6 different flower types: hyacinth, narcissus (daffodil), paperwhite, tuberose, tulip, and types of tulips. It describes their availability periods, colors, fragrances, sizes, longevity as cut or potted flowers, and selling information like cost and whether sold individually or in bunches.
Landscaping Unit Plants
This document provides information on several plant species including:
- Japanese Barberry, a deciduous shrub with purple leaves and red berries in fall that grows 3-6 feet tall and looks like red boxwood.
- Boxwoods, broadleaf evergreen shrubs that are commonly pruned and planted formally in full sun to part shade.
- Winged Euonymus, a deciduous shrub also called Burning Bush, that has brilliant red fall foliage and grows 5-6 feet tall and wide.
Christmas trees
This document compares four types of Christmas trees: White Pine, Fraser Fir, Blue Spruce, and Scotch Pine. It provides details on the plant type, hardiness zones, size, growth needs, forms, uses, and advantages and disadvantages of each tree for use as a Christmas tree. The White Pine has a nice shape and good needle retention but no aroma. The Fraser Fir has a lovely form and nice scent but is more expensive. The Blue Spruce has attractive blue foliage but is very prickly. The Scotch Pine has excellent needle retention and resist drying out. Videos also demonstrate traditional and mechanized methods for shearing Christmas trees.
Wedding unit flowers
This document provides information on 10 types of flowers that are commonly used for wedding unit flowers: Freesia, Gardenia, Heather, Lily of the Valley, Lisianthus, Peony, Sweet Pea, and Stephanotis. For each flower, it lists availability, color, characteristics, longevity when cut, how it is sold, and price. The flowers are suitable for bridal work and have various forms, fragrances, and textures that make them good options for wedding arrangements and designs.
Marketing unit flowers
This document provides information on several flowers that are available for marketing from fall semester through the marketing unit, including Amaryllis, Bupleurum, Curly Willow, Dusty Miller, Magnolia, Matsumuto Aster, Scabiosa, and Veronica Spike Speedwell. For each flower, details are given on genus, availability, color, description, longevity, how they are sold, and price. The flowers can be used individually or combined in arrangements, providing filler, accent, or mass elements.
Funeral everlasting unit flowers
This document provides information on the characteristics, uses, availability, longevity and pricing of various floral materials including Galax leaves, Florist's Emerald leaves, Seeded and Unseeded Eucalyptus, Lotus Pods, Wheat, Straw Flowers, and Oak leaves. It describes their colors, sizes, textures, fragrances, and applications in floral arrangements. Most are available year-round and can last 2-3 weeks or are long lasting. They are sold in bunches or by stem and cost between $2-8 per bunch.
Ipm unit plants
This document provides information on several plants commonly used in integrated pest management including their plant type, hardiness zone, size, sunlight and moisture requirements, bloom time and color, uses in landscaping, and other key details. It includes profiles of dogwood, hosta, knockout rose, foxglove, forsythia, English ivy, goldenrod, and redbud.
Botany unit plants
This document provides information about 10 different plant varieties: Butterfly Bush, Daylily, Dusty Miller, Garden Geranium, True Geranium, Heuchera, Ornamental Grass, Pansy, Salvia, and Sedum. It describes each plant's growth habits, hardiness zones, sunlight requirements, flowering characteristics, and landscaping uses. Butterfly Bush attracts butterflies with lavender or pink blooms in summer. Daylilies come in many colors and varieties and bloom all summer. Dusty Miller is grown for its silvery foliage and used in borders and containers.
Intro week plants
This document provides information on 4 plants: sunflower, calendula, joe pye weed, and dragon tree. Sunflowers are annuals that grow 4-10 feet tall, attract bees and birds, and self-sow. Calendula are annual herbs 12-24 inches tall that bloom yellow or orange in spring and fall. Joe pye weed is a perennial that grows 4-6 feet tall, blooms purple or white in early fall, and attracts butterflies. Dragon tree is a 10 foot tall indoor foliage plant that prefers bright indirect light and moist soil.
Basics of FD1 flowers
1. The document provides information on various types of flowers including roses, gerberas, chrysanthemums, carnations, delphiniums, wax flowers, tree ferns, sweetheart roses, ivy, and irises.
2. It describes each flower's genus, availability, color, longevity, and how it is sold.
3. The flowers range from small filler flowers to large mass flowers, and each has unique characteristics that make them suitable for different floral design techniques.
Intro week flowers
This document provides information about several types of flowers commonly used for introductory floral design workshops, including standard carnations, roses, baby's breath, baker's fern, and alstroemeria. For each flower, details are given on availability, color, characteristics, design applications, longevity, and pricing. The flowers discussed vary in size from small filler flowers like baby's breath to larger statement flowers such as roses and carnations. Information on genus name, color options, drying properties, and wholesale pricing is provided to help floral designers select appropriate flowers for their introductory projects.
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5 12 business records
- 1. Business Records Plant: Sunflower Term: Profit & Loss Statement