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A company had net income of $250,000. There were 18,000 weighted average common shares outstanding. The company declared a $7,900 dividend on its noncumulative, nonparticipating preferred stock. There were no other stock transactions. The company had earnings per share of: A company had net income of $250,000. There were 18,000 weighted average common shares outstanding. The company declared a $7,900 dividend on its noncumulative, nonparticipating preferred stock. There were no other stock transactions. The company had earnings per share of: A company had net income of $250,000. There were 18,000 weighted average common shares outstanding. The company declared a $7,900 dividend on its noncumulative, nonparticipating preferred stock. There were no other stock transactions. The company had earnings per share of: Solution Ans. .
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3. Tutto sul ROI
This document discusses return on investment (ROI), including its formula and how it can be improved. It provides ROI calculations for Regal Company, which had net operating income of $30,000 on average operating assets of $200,000, for an ROI of 15%. After sales increased to $600,000 and net operating income rose to $42,000, ROI increased to 21%. The document also notes some criticisms of solely using ROI to evaluate performance.
In which forms of business organization are the owners personall.docx
In which forms of business organization are the owners personally liable for all the debts of the business?
[removed]
Sole proprietorships and corporations
[removed]
Sole proprietorships and partnerships
[removed]
Partnership and corporation
[removed]
All of the answer choices are correct
Practice Question 10
Which of the following is
not
an external user of accounting data?
[removed]
Economic planners
[removed]
Labor unions
[removed]
Customers
[removed]
Chief Financial Officer
Practice Question 26
The financial statements for Harold Corporation contained the following information:
Accounts receivable
$ 5,000
Sales revenue
75,000
Cash
15,000
Salaries and wages expense
20,000
Rent expense
10,000
How much was Harold’s net income?
[removed]
$15,000
[removed]
$65,000
[removed]
$60,000
[removed]
$45,000
Practice Question 29
In which of the following sequences are the financial statements usually prepared?
[removed]
Income statement, balance sheet, retained earnings statement, and statement of cash flows.
[removed]
Balance sheet, retained earnings statement, statement of cash flows, and income statement.
[removed]
Balance sheet, statement of cash flows, income statement and retained earnings statement.
[removed]
Income statement, retained earnings statement, balance sheet, and statement of cash flows.
ractice Question 48
Which of the following are
not
considered to be primary users of financial statements in countries outside the U.S.?
[removed]
Private investors
[removed]
Economic advisors
[removed]
Tax authorities
[removed]
Central government planners
Practice Question 14
For 2017, Stoneland Corporation reported net income, $24,000; net sales, $400,000; and average shares outstanding, 6,000. There were no preferred stock dividends. How much was the 2017 earnings per share?
[removed]
$4.00
[removed]
$66.67
[removed]
$0.06
[removed]
$16.67
Practice Question 23
The following ratios are available for Leer Inc. and Stable Inc.
Current Ratio
Debt to Assets Ratio
Earnings per Share
Leer Inc.
2:1
75%
$3.50
Stable Inc.
1.5:1
40%
$2.75
Compared to Stable Inc., Leer Inc. has
[removed]
higher liquidity, lower solvency, and higher profitability.
[removed]
lower liquidity, higher solvency, and higher profitability.
[removed]
higher liquidity and lower solvency, but profitability cannot be compared based on information provided.
[removed]
higher liquidity, higher solvency, but profitability cannot be compared based on information provided.
Practice Question 18
At December 31, 2017, Shorts Company had retained earnings of $2,184,000. During 2017, the company issued stock for $98,000, and paid dividends of $34,000. Net income for 2017 was $402,000. How much was the retained earnings balance at the beginning of 2017?
[removed]
$2,454,000
[removed]
$1,816,000
[removed]
$1,914,000
[removed]
$2,552,000
Practice Question 27
Which of the follow.
Top 5 strategies to keep your profits in your pocket
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A company declared a $0.25 per share cash dividend. The company ha.docx
A company declared a $0.25 per share cash dividend. The company has 160,000 shares authorized, 152,000 shares issued, and 6,400 shares in treasury stock. The journal entry to record the dividend declaration is:
Debit Retained Earnings $38,000; credit Common Dividends Payable $38,000.
Debit Retained Earnings $40,000; credit Common Dividends Payable $40,000.
Debit Common Dividends Payable $38,000; credit Cash $38,000.
Debit Retained Earnings $36,400; credit Common Dividends Payable $36,400.
Debit Common Dividends Payable $36,400; credit Cash $36,400.
A company declared a $0.50 per share cash dividend. The company has 460,000 shares authorized, 437,000 shares issued, and 18,400 shares in treasury stock. The journal entry to record the payment of the dividend declaration is:
rev: 02_08_2014_QC_44760
Debit Retained Earnings $218,500; credit Common Dividends Payable $218,500.
Debit Common Dividends Payable $209,300; credit Cash $209,300.
Debit Common Dividends Payable $218,500; credit Cash $218,500.
Debit Retained Earnings $209,300; credit Common Dividends Payable $209,300.
Debit Retained Earnings $230,000; credit Common Dividends Payable $230,000.
A company has earnings per share of $8.70. Its dividend per share is $1.50, its market price per share is $100.92, and its book value per share is $77. Its price-earnings ratio equals:
11.60.
7.60.
8.85.
8.70.
5.80.
Xtreme Sports has $300,000 of 8% noncumulative, nonparticipating, preferred stock outstanding. Xtreme Sports also has $700,000 of common stock outstanding. In the company's first year of operation, no dividends were paid. During the second year, Xtreme Sports paid cash dividends of $50,000. This dividend should be distributed as follows:
$27,000 preferred; $23,000 common.
$25,000 preferred; $25,000 common.
$0 preferred; $50,000 common.
$12,500 preferred; $37,500 common.
$24,000 preferred; $26,000 common.
A company has net income of $935,000; its weighted-average common shares outstanding are 187,000. Its dividend per share is $0.80, its market price per share is $95, and its book value per share is $86.50. Its price-earnings ratio equals
rev: 03_05_2014_QC_46271
17.30.
19.00.
9.30.
8.50.
7.70.
A company issued 260 shares of $100 par value stock for $31,000 cash. The total amount of paid-in capital in excess of par is:
$100.
$2,600.
$5,000.
$26,000.
$31,000.
A company issued 85 shares of $100 par value stock for $9,500 cash. The total amount of paid-in capital is:
$100.
$1,000.
$850.
$8,500.
$9,500.
The following data were reported by a corporation:
Authorized shares
33,000
Issued shares
28,000
Treasury shares
10,000
The number of outstanding shares is:
43,000.
23,000.
28,000.
18,000.
33,000.
A company's board of directors votes to declare a cash dividend of $1.10 per share. The company has 22,000 shares authorized, 17,000 issued, and 16,500 shares outstanding. The total amount of t.
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This document outlines the key concepts from Chapter 13 of the textbook, which discusses partnerships and limited liability corporations. It begins with listing the chapter objectives and then defines the basic characteristics and equity reporting for proprietorships, corporations, partnerships, and LLCs. It also provides examples to illustrate accounting for forming a partnership, dividing partnership income, admitting or withdrawing partners, and liquidating a partnership.
22.10 Return on Owner’s Investment (ROI)
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In which forms of business organization are the owners personall.docx
In which forms of business organization are the owners personally liable for all the debts of the business?
[removed]
Sole proprietorships and corporations
[removed]
Sole proprietorships and partnerships
[removed]
Partnership and corporation
[removed]
All of the answer choices are correct
Practice Question 10
Which of the following is
not
an external user of accounting data?
[removed]
Economic planners
[removed]
Labor unions
[removed]
Customers
[removed]
Chief Financial Officer
Practice Question 26
The financial statements for Harold Corporation contained the following information:
Accounts receivable
$ 5,000
Sales revenue
75,000
Cash
15,000
Salaries and wages expense
20,000
Rent expense
10,000
How much was Harold’s net income?
[removed]
$15,000
[removed]
$65,000
[removed]
$60,000
[removed]
$45,000
Practice Question 29
In which of the following sequences are the financial statements usually prepared?
[removed]
Income statement, balance sheet, retained earnings statement, and statement of cash flows.
[removed]
Balance sheet, retained earnings statement, statement of cash flows, and income statement.
[removed]
Balance sheet, statement of cash flows, income statement and retained earnings statement.
[removed]
Income statement, retained earnings statement, balance sheet, and statement of cash flows.
ractice Question 48
Which of the following are
not
considered to be primary users of financial statements in countries outside the U.S.?
[removed]
Private investors
[removed]
Economic advisors
[removed]
Tax authorities
[removed]
Central government planners
Practice Question 14
For 2017, Stoneland Corporation reported net income, $24,000; net sales, $400,000; and average shares outstanding, 6,000. There were no preferred stock dividends. How much was the 2017 earnings per share?
[removed]
$4.00
[removed]
$66.67
[removed]
$0.06
[removed]
$16.67
Practice Question 23
The following ratios are available for Leer Inc. and Stable Inc.
Current Ratio
Debt to Assets Ratio
Earnings per Share
Leer Inc.
2:1
75%
$3.50
Stable Inc.
1.5:1
40%
$2.75
Compared to Stable Inc., Leer Inc. has
[removed]
higher liquidity, lower solvency, and higher profitability.
[removed]
lower liquidity, higher solvency, and higher profitability.
[removed]
higher liquidity and lower solvency, but profitability cannot be compared based on information provided.
[removed]
higher liquidity, higher solvency, but profitability cannot be compared based on information provided.
Practice Question 18
At December 31, 2017, Shorts Company had retained earnings of $2,184,000. During 2017, the company issued stock for $98,000, and paid dividends of $34,000. Net income for 2017 was $402,000. How much was the retained earnings balance at the beginning of 2017?
[removed]
$2,454,000
[removed]
$1,816,000
[removed]
$1,914,000
[removed]
$2,552,000
Practice Question 27
Which of the follow.
Top 5 strategies to keep your profits in your pocket
The document provides strategies for reducing taxes through effective tax planning, income splitting, and hybrid expenses. The top 5 strategies discussed are: 1) Effective tax planning through incorporation, holding companies, retirement planning, life insurance, and SRED credits. 2) Income splitting using salaries, dividends, property payments, family trusts, and multiple corporations. 3) Hybrid expenses such as home office, automobile, cell phones, and medical expenses. Specific tax savings examples are provided for many of these strategies.
A company declared a $0.25 per share cash dividend. The company ha.docx
A company declared a $0.25 per share cash dividend. The company has 160,000 shares authorized, 152,000 shares issued, and 6,400 shares in treasury stock. The journal entry to record the dividend declaration is:
Debit Retained Earnings $38,000; credit Common Dividends Payable $38,000.
Debit Retained Earnings $40,000; credit Common Dividends Payable $40,000.
Debit Common Dividends Payable $38,000; credit Cash $38,000.
Debit Retained Earnings $36,400; credit Common Dividends Payable $36,400.
Debit Common Dividends Payable $36,400; credit Cash $36,400.
A company declared a $0.50 per share cash dividend. The company has 460,000 shares authorized, 437,000 shares issued, and 18,400 shares in treasury stock. The journal entry to record the payment of the dividend declaration is:
rev: 02_08_2014_QC_44760
Debit Retained Earnings $218,500; credit Common Dividends Payable $218,500.
Debit Common Dividends Payable $209,300; credit Cash $209,300.
Debit Common Dividends Payable $218,500; credit Cash $218,500.
Debit Retained Earnings $209,300; credit Common Dividends Payable $209,300.
Debit Retained Earnings $230,000; credit Common Dividends Payable $230,000.
A company has earnings per share of $8.70. Its dividend per share is $1.50, its market price per share is $100.92, and its book value per share is $77. Its price-earnings ratio equals:
11.60.
7.60.
8.85.
8.70.
5.80.
Xtreme Sports has $300,000 of 8% noncumulative, nonparticipating, preferred stock outstanding. Xtreme Sports also has $700,000 of common stock outstanding. In the company's first year of operation, no dividends were paid. During the second year, Xtreme Sports paid cash dividends of $50,000. This dividend should be distributed as follows:
$27,000 preferred; $23,000 common.
$25,000 preferred; $25,000 common.
$0 preferred; $50,000 common.
$12,500 preferred; $37,500 common.
$24,000 preferred; $26,000 common.
A company has net income of $935,000; its weighted-average common shares outstanding are 187,000. Its dividend per share is $0.80, its market price per share is $95, and its book value per share is $86.50. Its price-earnings ratio equals
rev: 03_05_2014_QC_46271
17.30.
19.00.
9.30.
8.50.
7.70.
A company issued 260 shares of $100 par value stock for $31,000 cash. The total amount of paid-in capital in excess of par is:
$100.
$2,600.
$5,000.
$26,000.
$31,000.
A company issued 85 shares of $100 par value stock for $9,500 cash. The total amount of paid-in capital is:
$100.
$1,000.
$850.
$8,500.
$9,500.
The following data were reported by a corporation:
Authorized shares
33,000
Issued shares
28,000
Treasury shares
10,000
The number of outstanding shares is:
43,000.
23,000.
28,000.
18,000.
33,000.
A company's board of directors votes to declare a cash dividend of $1.10 per share. The company has 22,000 shares authorized, 17,000 issued, and 16,500 shares outstanding. The total amount of t.
6-ch13-corporation_warren-reeve-wajib.ppt
This document outlines the key concepts from Chapter 13 of the textbook, which discusses partnerships and limited liability corporations. It begins with listing the chapter objectives and then defines the basic characteristics and equity reporting for proprietorships, corporations, partnerships, and LLCs. It also provides examples to illustrate accounting for forming a partnership, dividing partnership income, admitting or withdrawing partners, and liquidating a partnership.
22.10 Return on Owner’s Investment (ROI)
The document discusses return on owner's investment (ROI), which is a calculation used to measure the profit generated from the capital invested by the business owner. ROI is calculated as the net profit divided by the average capital. A worked example shows a business with net profit of $6,300 and average capital of $70,000, giving an ROI of 9%. The higher the ROI percentage, the more profit generated for each dollar invested. ROI allows owners to compare the performance of their business to other investment opportunities and understand how to improve returns over time.
CA 2 Chapter 15 notes
This document discusses accounting for investments. It covers why companies invest in debt and equity securities such as for current operations, temporary investments, or long-term strategic purposes. It then describes the accounting for different types of investments including debt investments, equity investments under the cost and equity methods, and how to value and report trading and available-for-sale securities in the financial statements. Fair value accounting is also introduced.
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Chapter 18, Question 1- The following is the financial statement o.docx
Chapter 18, Question 1- The following is the financial statement of Executive Fruit Company for the year ended December 2014.
INCOME STATEMENT, 2014
(Figures in $ Thousands)
Revenue
$
3,500
Cost of goods sold
3,150
EBIT
$
350
Interest
70
Earnings before taxes
$
280
State and federal tax
112
Net income
$
168
Dividends
112
Additions to retained earnings
$
56
BALANCE SHEET (Year-End, 2014)
(Figures in $ Thousands)
Assets
Net working capital
$
350
Fixed assets
1,400
Total assets
$
1,750
Liabilities and shareholders' equity
Long-term debt
$
700
Shareholders' equity
1,050
Total liabilities and shareholders' equity
$
1,750
The following are the first stage and second stage pro forma financial statements of Executive Fruit Company for the year ended December 2015.
First stage pro forma statements:
PRO FORMA INCOME STATEMENT, 2015
(Figures in $ Thousands)
Revenue
$
3,850
Cost of goods sold
3,465
EBIT
$
385
Interest
70
Earnings before taxes
$
315
State and federal tax
126
Net income
$
189
Dividends
126
Additions to retained earnings
$
63
PRO FORMA BALANCE SHEET (Year-End, 2015)
(Figures in $ Thousands)
Assets
Net working capital
$
385
Fixed assets
1,540
Total assets
$
1,925
Liabilities and shareholders' equity
Long-term debt
$
700
Shareholders' equity
1,113
Total liabilities and shareholders' equity
$
1,813
Required external financing
$
112
Second stage pro forma balance sheet:
PRO FORMA BALANCE SHEET (Year-End, 2015)
(Figures in $ Thousands)
Assets
Net working capital
$
385
Fixed assets
1,540
Total assets
$
1,925
Liabilities and shareholders' equity
Long-term debt
$
812
Shareholders' equity
1,113
Total liabilities and shareholders' equity
$
1,925
How would Executive Fruit’s financial model change if the dividend payout ratio were cut to 1/3? Use the revised model to generate a new financial plan for 2015 assuming that debt is the balancing item. What would be the required external financing?
(Do not round intermediate calculations.)
Dividends fall by $ [removed]. Therefore, the requirement for external financing falls from $ [removed]to $ [removed]. On the other hand, shareholders' equity will be increased by $ [removed].
The right-hand side of the balance sheet becomes
(Do not round intermediate calculations. Enter your answers in thousands.)
:
Long-term debt
$ [removed]
Shareholders' equity
[removed]
Total
$ [removed]
Chapter 18, Question 2- Find the sustainable and internal growth rates for a firm with the following ratios: asset turnover = 1.60; profit margin = 6%; payout ratio = 30%; equity/assets = .50.
(Do not round intermediate calculations. Enter your answers as a percent rounded to 2 decimal places.)
Sustainable growth rate
[.
Corporations
Corporations have several key characteristics including separate legal entity status, limited liability for shareholders, transferable ownership through share trading, and continuous life regardless of ownership changes. A corporation is formed through registration and establishes a board of directors elected by shareholders to oversee policy and delegate daily operations. Financial statements include an income statement, statement of retained earnings, and balance sheet that account for transactions involving shares, earnings, dividends and retained earnings.
EQUALIZATION
This document discusses equalization, which refers to an accounting methodology used to ensure incentive fees are fairly allocated among investors in funds that pay performance fees. Equalization is necessary when there is active investing and redemptions to prevent inequities between shareholders. Key terms discussed include high water mark, incentive/performance fees, hurdle rate, and the free ride effect experienced by new investors. The document also examines issues like clawbacks that can occur and different equalization methods used like separate share series and consolidated approaches.
Brief Exercise 15-4Ravonette Corporation issued 375 shares of $1.docx
Brief Exercise 15-4
Ravonette Corporation issued 375 shares of $15 par value common stock and 110 shares of $48 par value preferred stock for a lump sum of $20,025. The common stock has a market price of $30 per share, and the preferred stock has a market price of $100 per share.
Prepare the journal entry to record the issuance. (Round answers to 0 decimal places, e.g., 1520. 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.)
Account Titles and Explanation
Debit
Credit
Cash
20025
Preferred Stock
Paid-in Capital in Excess of Par - Preferred Stock
Common Stock
Paid-in Capital in Excess of Par - Common Stock
Exercise 15-12
Lotoya Davis Corporation has 10.12 million shares of common stock issued and outstanding. On June 1, the board of directors voted an 62 cents per share cash dividend to stockholders of record as of June 14, payable June 30.
(a) Prepare the journal entry for each of the dates above assuming the dividend represents a distribution of earnings. (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.)
Date
Account Titles and Explanation
Debit
Credit
6/1
6/14
6/30
(b) How would the entry differ if the dividend were a liquidating dividend? (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.)
Account Titles and Explanation
Debit
Credit
Warning
Exercise 15-19
Shown below is the liabilities and stockholders’ equity section of the balance sheet for Jana Kingston Company and Mary Ann Benson Company. Each has assets totaling $4,418,100.
Jana Kingston Co.
Mary Ann Benson Co.
Current liabilities
$315,600
Current liabilities
$754,600
Long-term debt, 10%
1,281,000
Common stock ($20 par)
2,945,000
Common stock ($20 par)
2,103,000
Retained earnings (Cash dividends, $328,900)
718,500
Retained earnings (Cash dividends, $227,700)
718,500
$4,418,100
$4,418,100
For the year, each company has earned the same income before interest and taxes.
Jana Kingston Co.
Mary Ann Benson Co.
Income before interest and taxes
$1,203,000
$1,203,000
Interest expense
128,100
0
1,074,900
1,203,000
Income taxes (45%)
483,705
541,350
Net income
$591,195
$661,650
At year end, the market price of Kingston’s stock was $101 per share, and Benson’s was $63.50. Assume balance sheet amounts are representative for the entire year.
(a) Calculate the return on total assets? (Round answers to 2 decimal places, e.g. 16.85%.)
Return on total assets
Kingston Company
%
Benson Company
%
Which company is more profitable in terms of return on total assets? (b) Calculate the return on common sto ...
- 1.Which one of the following assets is generally the most.docx
-
1.
Which one of the following assets is generally the most liquid?
inventory
buildings
accounts receivable
equipment
patents
2.
It is easier to evaluate a firm using its financial statements when the firm:
is a conglomerate.
is global in nature.
uses the same accounting procedures as other firms in its industry.
has a different fiscal year than other firms in its industry.
tends to have one-time events such as asset sales and property acquisitions.
3.
Which one of the following is a current liability?
amount due to a supplier in 18 months
debt payable to a mortgage company in nine months
estimated taxes just paid
loan payment due in 13 months
amount due from a customer in 30 days
4.
Award:
1 out of 2.00 points
During 2015, Rainbow Umbrella Corp. had sales of $740,000. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $550,000, $90,000, and $95,000, respectively. In addition, the company had an interest expense of $94,000 and a tax rate of 35 percent. (Ignore any tax loss carryback or carryforward provisions.)
a.
What is the company's net income for 2015?
(Do not round intermediate calculations. A negative answer should be indicated by a minus sign.)
Net income
$
b.
What is its operating cash flow?
(Do not round intermediate calculations.)
Operating cash flow
$
During 2015, Rainbow Umbrella Corp. had sales of $740,000. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $550,000, $90,000, and $95,000, respectively. In addition, the company had an interest expense of $94,000 and a tax rate of 35 percent. (Ignore any tax loss carryback or carryforward provisions.)
a.
What is the company's net income for 2015?
(Do not round intermediate calculations. A negative answer should be indicated by a minus sign.)
b.
What is its operating cash flow?
(Do not round intermediate calculations.)
5.
Which one of these is a correct definition?
Net working capital equals current assets plus current liabilities.
Current liabilities are debts that must be repaid in 18 months or less.
Current assets are assets with short lives, such as inventory.
Long-term debt is defined as a residual claim on a firm’s assets.
Tangible assets are fixed assets such as patents.
6.
Award:
10 out of 10.00 points
Sankey, Inc., has current assets of $5,125, net fixed assets of $25,600, current liabilities of $4,500, and long-term debt of $9,900.
(Do not round intermediate calculations.)
What is the value of the shareholders' equity account for this firm?
How much is net working capital?
Net working capital
Sankey, Inc., has current assets of $5,125, net fixed assets of $25,600, current liabilities of $4,500, and long-term debt of $9,900.
(Do not round intermediate calculations.)
What is the value of the shareholders' equity account for this firm?
Shareholders' equity
$
How much is net working capital?
Net working capital
$
7.
Shelton, Inc. ...
Goodwill
1. The document presents methods for calculating goodwill in a business. Goodwill represents the value of assets like brand name, customer base, supplier relationships, and workforce that are not separately recognized in a business acquisition.
2. There are three main methods discussed: average profits method, super profits method, and capitalization method. The average profits and super profits methods calculate goodwill as a multiple of average or excess profits. The capitalization method estimates goodwill as the difference between total capitalized value and net assets.
3. Examples are provided to demonstrate calculating goodwill under the super profits capitalization method. Goodwill is estimated as super profits multiplied by a capitalization rate based on normal returns.
Fin 571 week 2 connect problems assignment
Sankey, Inc. has current assets of $5,000, net fixed assets of $23,000, current liabilities of $3,500 and long-term debt of $7,900. Shareholders' equity is $16,500 and net working capital is $1,500. Inventory is classified as a current asset on the balance sheet. It is easier to evaluate a firm when it uses the same accounting procedures as other firms in its industry. The operating cash flow results from a firm's ongoing, normal business activities. Depreciation is a non-cash item.
Accounting for partnership
The document provides an overview of partnerships as a form of business organization. It defines a partnership as an association of two or more people to carry on a business for profit. It outlines the key characteristics of partnerships, including association of individuals, mutual agency, co-ownership of property, unlimited liability, and limited life. The document also discusses different types of partnership organizations and their advantages and disadvantages. It covers forming a partnership, dividing net income/loss, and basic partnership accounting and financial statements.
Chapter 11
This document discusses key financial statements including the income statement, statement of stockholders' equity, and related accounting concepts. It provides examples of income statements and explains how they are used to report revenues, expenses, gains/losses, income taxes, discontinued operations, and earnings per share. It also discusses the statement of stockholders' equity, retained earnings, comprehensive income, and the responsibilities of management and auditors for financial reporting.
PowerPoint AuthorsSusan Coomer Galbreath, Ph.D., CPAC.docx
PowerPoint Authors:
Susan Coomer Galbreath, Ph.D., CPA
Charles W. Caldwell, D.B.A., CMA
Jon A. Booker, Ph.D., CPA, CIA
Cynthia J. Rooney, Ph.D., CPA
Copyright © 2015 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
Performance Measurement in Decentralized Organizations
Chapter 11
11-*
Decentralization in Organizations
Benefits of
Decentralization
Top management
freed to concentrate
on strategy.
Lower-level decisions
often based on
better information.
Lower level managers can respond quickly to customers.
Lower-level managers
gain experience in
decision-making.
Decision-making
authority leads to
job satisfaction.
11-*
Decentralization in Organizations
Disadvantages of
Decentralization
Lower-level managers
may make decisions
without seeing the
“big picture.”
May be a lack of
coordination among
autonomous
managers.
Lower-level manager’s
objectives may not
be those of the
organization.
May be difficult to
spread innovative ideas
in the organization.
11-*
Responsibility Accounting
Responsibility
Center
Cost
Center
Profit
Center
Investment
Center
Cost, profit,
and investment
centers are all
known as
responsibility
centers.
11-*
Cost Center
A segment whose manager has control over costs, but not over revenues or investment funds.
11-*
Profit Center
A segment whose manager has control over both costs and revenues,
but no control over investment funds.
Revenues
Sales
Interest
Other
Costs
Mfg. costs
Commissions
Salaries
Other
11-*
Investment Center
A segment whose manager has control over costs, revenues, and investments in operating assets.
11-*
Learning Objective 1
Compute return on investment (ROI) and show how changes in sales, expenses, and assets affect ROI.
11-*
Return on Investment (ROI) Formula
Cash, accounts receivable, inventory,
plant and equipment, and other
productive assets.
Income before interest
and taxes (EBIT)
ROI =
Net operating income
Average operating assets
11-*
Net Book Value versus Gross Cost
Most companies use the net book value of depreciable assets to calculate average operating assets.
Sheet1Pipe Products9-Inch12-Inch18-InchTotalWarehouse sq. ft.1,0004,0005,00010,000Lease price per sq. ft.$ 4$ 4$ 4$ 4Total lease cost$ 4,000$ 16,000$ 20,000$ 40,000Acquisition costLess: Accumulated depreciationNet book value
Sheet2
Sheet3
11-*
Understanding ROI
Margin =
Net operating income
Sales
Turnover =
Sales
Average operating assets
ROI =
Margin Turnover
11-*
Increasing ROI – An Example
Regal Company reports the following:
Net operating income $ 30,000
Average operating assets $ 200,000
Sales $ 500,000
Operating expenses $ 470,000
What is Regal Company’s ROI?
ROI =
Margin Turnover
Net operating income
Sales
Sales .
Principle of Accountancy
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basic-understanding-of-a-companys-financials.pdf
Understand business performance metrics in a fun, simple and interactive way and unlock your business analytical genius.
basic-understanding-of-a-companys-financials.pdf
basic understanding of financial accounting. Financial accounting for dummies. easy financial accounting
Holding company accounts and consolidated Balance Sheet
1. The document discusses concepts related to holding companies including analysis of capital profits, calculation of capital reserve/goodwill, treatment of minority interest, and preparation of consolidated balance sheets.
2. Capital profits refer to profits of a subsidiary earned prior to acquisition by the holding company. Revenue profits are earned after the acquisition date.
3. In a consolidated balance sheet, common transactions between the holding company and subsidiary like bills receivable/payable are eliminated to show only balances with outside parties.
Valuation of Goodwill for class 12
The document discusses the concept of goodwill in business valuation. It defines goodwill as the favorable reputation and brand name of a business that generates profits year after year. Factors that contribute to goodwill are good public relations, regular customers, quality maintenance, management skills, location, and employee relations. Methods discussed to value goodwill include the average profits method, super profits method, and capitalization method. The average profits and capitalization methods involve calculating average or super profits and capitalizing them based on a normal rate of return to determine goodwill value.
12.2 Cash vs Profit
The document discusses the differences between cash flow statements and income statements. Cash flow statements record when cash is received and spent, while income statements record when revenue is earned and expenses are incurred. There can be differences between a company's cash balance and net profit because some transactions only impact one statement. For example, a company can report an increase in net profit but a decrease in cash if it made credit sales or incurred expenses that were not paid in cash.
1.A proxy fight occurs when a competitor offers to sell t.docx
1.
A proxy fight occurs when:
a competitor offers to sell their ownership interest in the firm.
the board of directors disagree on the members of the management team.
a group solicits voting rights to replace the board of directors.
the firm is declared insolvent.
the firm files for bankruptcy.
2.
The process of planning and managing a firm's long-term assets is called:
capital structure.
capital budgeting.
working capital management.
financial depreciation.
agency cost analysis.
3.
Which one of the following actions by a financial manager creates an agency problem?
agreeing to pay bonuses based on the market value of the company’s stock
refusing to borrow money when doing so will create losses for the firm
agreeing to expand the company at the expense of stockholders' value
increasing current costs in order to increase the market value of the stockholders' equity
refusing to lower selling prices if doing so will reduce the net profits
4.
Which one of these is a cash outflow from a corporation?
sale of an asset
dividend payment
profit retained by the firm
sale of common stock
issuance of debt
5.
First City Bank pays 6 percent simple interest on its savings account balances, whereas Second City Bank pays 6 percent interest compounded annually.
If you made a $66,000 deposit in each bank, how much more money would you earn from your Second City Bank account at the end of 10 years?
(Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)
Difference in accounts
6.
Gerold invested $125 in an account that pays 5 percent simple interest. How much money will he have at the end of 7 years?
$160.31
$168.75
$155.00
$175.50
$162.50
7.
What is the present value of $12,450 to be received 5 years from today if the discount rate is 4.75 percent?
$10,340.78
$9,871.86
$13,105.26
$9,761.00
$9,773.15
8.
One year ago, you purchased 300 shares of IXC stock at a price of $22.05 per share, received $460 in dividends over the year, and today sold all of your shares for $29.32 per share. What was your dividend yield?
5.87%
5.23%
1.92%
6.95%
2.48%
9.
One year ago, you purchased a stock at a price of $32.50. The stock pays quarterly dividends of $.40 per share. Today, the stock is worth $34.60 per share. What is the total dollar return per share to date from this investment?
rev: 06_21_2016_QC_CS-54260
$2.50
$3.40
$2.10
$3.70
$3.80
10.
Which one of these accounts is classified as a current asset on the balance sheet?
accounts payable
preferred stock
net plant and equipment
inventory
intangible asset
11.
Net working capital is defined as:
current assets plus stockholders' equity.
current assets minus current liabilities.
fixed assets minus long-term liabilities.
total assets minus total liabilities.
current assets plus fixed assets.
12.
Which one of the following accounts is included in stockholders' equity?
intan ...
Magic Blades stock has risen rapidly to $50 per share. Th.docx
Magic Blade's stock has risen rapidly to $50 per share. The increase is due to excitement about its new knife
that uses a light beam to slice fruits and vegetables. This process enhances the final appearance and quality
of salads and fruit trays.
The board of directors is considering strategies to divide the corporate ownership into more shares of stock,
and bring about some reduction in the price per share. They are considering a stock split, small stock dividend,
or large stock dividend. The board is unsure of the accounting effects of such transactions, and has requested
information about how stockholders' equity would be impacted.
Prior to the contemplated stock transaction, equity consisted of:
Stockholders’ Equity
Common stock, $2 par value, 2,000,000 shares authorized,
500,000 shares issued and outstanding $1,000,000
Paid-in capital in excess of par 2,000,000
Retained earnings 6,000,000
Total stockholders’ equity $9,000,000
(a) Assuming the board were to declare a 2 for 1 split, how would the revised stockholders' equity
appear?
(b) Assuming the board were to declare a 15% stock dividend, how would the revised stockholders'
equity appear?
B-14.07 Stock dividends and splits
x
SPREADSHEET
TOOL:
Holding a
cell reference
constant
Mike
Highlight
Summary information for Branford Corporation's balance sheet follows:
BRANFORD CORPORATION
Balance Sheet
August 15, 20X4
Assets
Cash $ 125,000
Accounts receivable 250,000
Inventory 750,000
Property, plant, & equipment (net) 860,000
Total assets $1,985,000
Liabilities
Accounts payable $125,000
Accrued liabilities 260,000
Notes payable 290,000
Total liabilities $ 675,000
Stockholders’ equity
Common stock, $5 par $700,000
Paid-in capital in excess of par 300,000
Retained earnings 310,000
Total stockholders’ equity 1,310,000
Total liabilities and equity $1,985,000
Branford's business is growing rapidly, and the company needs to expand its manufacturing facilities. This
expansion will require the company to obtain an additional $1,000,000 in cash. The company is exploring
five alternatives to obtain the necessary capital:
Equity structure and impact I-14.01
Mike
Highlight
366 | CHAPTER 14
DEBT OPTION:
Branford is able to borrow, on a 5-year note, the full amount needed. The interest rate on
this note would be 7%, and the note would require monthly payments.
COMMON STOCK OPTION:
Branford has identified an investor who is willing to pay $1,000,000 for 40,000 newly is-
sued common shares. Common shares have been paying a dividend of $0.50 per share.
Branford anticipates that this dividend rate will be maintained.
NONCUMULATIVE PREFERRED STOCK OPTION:
Branford has identified a hedge fund that will pay $1,000,000 for 8% noncumulative
preferred stock to be issued at par.
CUMULATIVE PREFERRED STOCK OPTION:
Branford has identified an insurance company that will pay $1,000,000 for 6% cumulative
preferred ...
Acc 291 final exam guide
This document provides a guide to help students score 100% on ACC 291's final exam. It includes 30 multiple choice practice questions covering various accounting concepts tested on the exam, such as accounts receivable, property, plant and equipment, current and long-term liabilities, financial statements, ratios, cash flows, and corporate forms of organization. Answering these questions correctly would help ensure students pass the final.
1 - how do you think Telehealth will impact and expand healthcare prac.docx
1 . how do you think Telehealth will impact and expand healthcare practice in our future?
2. how can we adapt telehealth programs to adminster health promotion program and what models and metrics should we use when planning and evaluating?
List referenced
2. how can we adapt telehealth programs to adminster health promotion program and what models and metrics should we use when planning and evaluating?
List referenced
.
01 (10 points) Create a file called 01-py- This file will use one posi.docx
01 (10 points) Create a file called 01.py. This file will use one positional command line argument: inputfile . This is defined below. There are two files, web/file1.htm and web/file2.htm which will be used as input. One of the test cases ensures file integrity for this task. You are to process the web pages using BeautifulSoup or Selenium in Python and print out the following information. Make sure your output exactly matches the format. You may need to strip out some whitespace. Arguments inputfile - The name of the file that provides input for the program Sample Command Line Usage python 01.py web/file1.htm Sample Output CVE-Number: CVE-2008-4250 Description: The Server service in Microsoft Windows 2000 SP4, XP SP2 and SP3, Server 2003 SP1 and SP2, Vista Assigning CNA: Microsoft Corporation Date Record Created: 20080925
.
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Chapter 18, Question 1- The following is the financial statement o.docx
Chapter 18, Question 1- The following is the financial statement of Executive Fruit Company for the year ended December 2014.
INCOME STATEMENT, 2014
(Figures in $ Thousands)
Revenue
$
3,500
Cost of goods sold
3,150
EBIT
$
350
Interest
70
Earnings before taxes
$
280
State and federal tax
112
Net income
$
168
Dividends
112
Additions to retained earnings
$
56
BALANCE SHEET (Year-End, 2014)
(Figures in $ Thousands)
Assets
Net working capital
$
350
Fixed assets
1,400
Total assets
$
1,750
Liabilities and shareholders' equity
Long-term debt
$
700
Shareholders' equity
1,050
Total liabilities and shareholders' equity
$
1,750
The following are the first stage and second stage pro forma financial statements of Executive Fruit Company for the year ended December 2015.
First stage pro forma statements:
PRO FORMA INCOME STATEMENT, 2015
(Figures in $ Thousands)
Revenue
$
3,850
Cost of goods sold
3,465
EBIT
$
385
Interest
70
Earnings before taxes
$
315
State and federal tax
126
Net income
$
189
Dividends
126
Additions to retained earnings
$
63
PRO FORMA BALANCE SHEET (Year-End, 2015)
(Figures in $ Thousands)
Assets
Net working capital
$
385
Fixed assets
1,540
Total assets
$
1,925
Liabilities and shareholders' equity
Long-term debt
$
700
Shareholders' equity
1,113
Total liabilities and shareholders' equity
$
1,813
Required external financing
$
112
Second stage pro forma balance sheet:
PRO FORMA BALANCE SHEET (Year-End, 2015)
(Figures in $ Thousands)
Assets
Net working capital
$
385
Fixed assets
1,540
Total assets
$
1,925
Liabilities and shareholders' equity
Long-term debt
$
812
Shareholders' equity
1,113
Total liabilities and shareholders' equity
$
1,925
How would Executive Fruit’s financial model change if the dividend payout ratio were cut to 1/3? Use the revised model to generate a new financial plan for 2015 assuming that debt is the balancing item. What would be the required external financing?
(Do not round intermediate calculations.)
Dividends fall by $ [removed]. Therefore, the requirement for external financing falls from $ [removed]to $ [removed]. On the other hand, shareholders' equity will be increased by $ [removed].
The right-hand side of the balance sheet becomes
(Do not round intermediate calculations. Enter your answers in thousands.)
:
Long-term debt
$ [removed]
Shareholders' equity
[removed]
Total
$ [removed]
Chapter 18, Question 2- Find the sustainable and internal growth rates for a firm with the following ratios: asset turnover = 1.60; profit margin = 6%; payout ratio = 30%; equity/assets = .50.
(Do not round intermediate calculations. Enter your answers as a percent rounded to 2 decimal places.)
Sustainable growth rate
[.
Corporations
Corporations have several key characteristics including separate legal entity status, limited liability for shareholders, transferable ownership through share trading, and continuous life regardless of ownership changes. A corporation is formed through registration and establishes a board of directors elected by shareholders to oversee policy and delegate daily operations. Financial statements include an income statement, statement of retained earnings, and balance sheet that account for transactions involving shares, earnings, dividends and retained earnings.
EQUALIZATION
This document discusses equalization, which refers to an accounting methodology used to ensure incentive fees are fairly allocated among investors in funds that pay performance fees. Equalization is necessary when there is active investing and redemptions to prevent inequities between shareholders. Key terms discussed include high water mark, incentive/performance fees, hurdle rate, and the free ride effect experienced by new investors. The document also examines issues like clawbacks that can occur and different equalization methods used like separate share series and consolidated approaches.
Brief Exercise 15-4Ravonette Corporation issued 375 shares of $1.docx
Brief Exercise 15-4
Ravonette Corporation issued 375 shares of $15 par value common stock and 110 shares of $48 par value preferred stock for a lump sum of $20,025. The common stock has a market price of $30 per share, and the preferred stock has a market price of $100 per share.
Prepare the journal entry to record the issuance. (Round answers to 0 decimal places, e.g., 1520. 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.)
Account Titles and Explanation
Debit
Credit
Cash
20025
Preferred Stock
Paid-in Capital in Excess of Par - Preferred Stock
Common Stock
Paid-in Capital in Excess of Par - Common Stock
Exercise 15-12
Lotoya Davis Corporation has 10.12 million shares of common stock issued and outstanding. On June 1, the board of directors voted an 62 cents per share cash dividend to stockholders of record as of June 14, payable June 30.
(a) Prepare the journal entry for each of the dates above assuming the dividend represents a distribution of earnings. (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.)
Date
Account Titles and Explanation
Debit
Credit
6/1
6/14
6/30
(b) How would the entry differ if the dividend were a liquidating dividend? (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.)
Account Titles and Explanation
Debit
Credit
Warning
Exercise 15-19
Shown below is the liabilities and stockholders’ equity section of the balance sheet for Jana Kingston Company and Mary Ann Benson Company. Each has assets totaling $4,418,100.
Jana Kingston Co.
Mary Ann Benson Co.
Current liabilities
$315,600
Current liabilities
$754,600
Long-term debt, 10%
1,281,000
Common stock ($20 par)
2,945,000
Common stock ($20 par)
2,103,000
Retained earnings (Cash dividends, $328,900)
718,500
Retained earnings (Cash dividends, $227,700)
718,500
$4,418,100
$4,418,100
For the year, each company has earned the same income before interest and taxes.
Jana Kingston Co.
Mary Ann Benson Co.
Income before interest and taxes
$1,203,000
$1,203,000
Interest expense
128,100
0
1,074,900
1,203,000
Income taxes (45%)
483,705
541,350
Net income
$591,195
$661,650
At year end, the market price of Kingston’s stock was $101 per share, and Benson’s was $63.50. Assume balance sheet amounts are representative for the entire year.
(a) Calculate the return on total assets? (Round answers to 2 decimal places, e.g. 16.85%.)
Return on total assets
Kingston Company
%
Benson Company
%
Which company is more profitable in terms of return on total assets? (b) Calculate the return on common sto ...
- 1.Which one of the following assets is generally the most.docx
-
1.
Which one of the following assets is generally the most liquid?
inventory
buildings
accounts receivable
equipment
patents
2.
It is easier to evaluate a firm using its financial statements when the firm:
is a conglomerate.
is global in nature.
uses the same accounting procedures as other firms in its industry.
has a different fiscal year than other firms in its industry.
tends to have one-time events such as asset sales and property acquisitions.
3.
Which one of the following is a current liability?
amount due to a supplier in 18 months
debt payable to a mortgage company in nine months
estimated taxes just paid
loan payment due in 13 months
amount due from a customer in 30 days
4.
Award:
1 out of 2.00 points
During 2015, Rainbow Umbrella Corp. had sales of $740,000. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $550,000, $90,000, and $95,000, respectively. In addition, the company had an interest expense of $94,000 and a tax rate of 35 percent. (Ignore any tax loss carryback or carryforward provisions.)
a.
What is the company's net income for 2015?
(Do not round intermediate calculations. A negative answer should be indicated by a minus sign.)
Net income
$
b.
What is its operating cash flow?
(Do not round intermediate calculations.)
Operating cash flow
$
During 2015, Rainbow Umbrella Corp. had sales of $740,000. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $550,000, $90,000, and $95,000, respectively. In addition, the company had an interest expense of $94,000 and a tax rate of 35 percent. (Ignore any tax loss carryback or carryforward provisions.)
a.
What is the company's net income for 2015?
(Do not round intermediate calculations. A negative answer should be indicated by a minus sign.)
b.
What is its operating cash flow?
(Do not round intermediate calculations.)
5.
Which one of these is a correct definition?
Net working capital equals current assets plus current liabilities.
Current liabilities are debts that must be repaid in 18 months or less.
Current assets are assets with short lives, such as inventory.
Long-term debt is defined as a residual claim on a firm’s assets.
Tangible assets are fixed assets such as patents.
6.
Award:
10 out of 10.00 points
Sankey, Inc., has current assets of $5,125, net fixed assets of $25,600, current liabilities of $4,500, and long-term debt of $9,900.
(Do not round intermediate calculations.)
What is the value of the shareholders' equity account for this firm?
How much is net working capital?
Net working capital
Sankey, Inc., has current assets of $5,125, net fixed assets of $25,600, current liabilities of $4,500, and long-term debt of $9,900.
(Do not round intermediate calculations.)
What is the value of the shareholders' equity account for this firm?
Shareholders' equity
$
How much is net working capital?
Net working capital
$
7.
Shelton, Inc. ...
Goodwill
1. The document presents methods for calculating goodwill in a business. Goodwill represents the value of assets like brand name, customer base, supplier relationships, and workforce that are not separately recognized in a business acquisition.
2. There are three main methods discussed: average profits method, super profits method, and capitalization method. The average profits and super profits methods calculate goodwill as a multiple of average or excess profits. The capitalization method estimates goodwill as the difference between total capitalized value and net assets.
3. Examples are provided to demonstrate calculating goodwill under the super profits capitalization method. Goodwill is estimated as super profits multiplied by a capitalization rate based on normal returns.
Fin 571 week 2 connect problems assignment
Sankey, Inc. has current assets of $5,000, net fixed assets of $23,000, current liabilities of $3,500 and long-term debt of $7,900. Shareholders' equity is $16,500 and net working capital is $1,500. Inventory is classified as a current asset on the balance sheet. It is easier to evaluate a firm when it uses the same accounting procedures as other firms in its industry. The operating cash flow results from a firm's ongoing, normal business activities. Depreciation is a non-cash item.
Accounting for partnership
The document provides an overview of partnerships as a form of business organization. It defines a partnership as an association of two or more people to carry on a business for profit. It outlines the key characteristics of partnerships, including association of individuals, mutual agency, co-ownership of property, unlimited liability, and limited life. The document also discusses different types of partnership organizations and their advantages and disadvantages. It covers forming a partnership, dividing net income/loss, and basic partnership accounting and financial statements.
Chapter 11
This document discusses key financial statements including the income statement, statement of stockholders' equity, and related accounting concepts. It provides examples of income statements and explains how they are used to report revenues, expenses, gains/losses, income taxes, discontinued operations, and earnings per share. It also discusses the statement of stockholders' equity, retained earnings, comprehensive income, and the responsibilities of management and auditors for financial reporting.
PowerPoint AuthorsSusan Coomer Galbreath, Ph.D., CPAC.docx
PowerPoint Authors:
Susan Coomer Galbreath, Ph.D., CPA
Charles W. Caldwell, D.B.A., CMA
Jon A. Booker, Ph.D., CPA, CIA
Cynthia J. Rooney, Ph.D., CPA
Copyright © 2015 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
Performance Measurement in Decentralized Organizations
Chapter 11
11-*
Decentralization in Organizations
Benefits of
Decentralization
Top management
freed to concentrate
on strategy.
Lower-level decisions
often based on
better information.
Lower level managers can respond quickly to customers.
Lower-level managers
gain experience in
decision-making.
Decision-making
authority leads to
job satisfaction.
11-*
Decentralization in Organizations
Disadvantages of
Decentralization
Lower-level managers
may make decisions
without seeing the
“big picture.”
May be a lack of
coordination among
autonomous
managers.
Lower-level manager’s
objectives may not
be those of the
organization.
May be difficult to
spread innovative ideas
in the organization.
11-*
Responsibility Accounting
Responsibility
Center
Cost
Center
Profit
Center
Investment
Center
Cost, profit,
and investment
centers are all
known as
responsibility
centers.
11-*
Cost Center
A segment whose manager has control over costs, but not over revenues or investment funds.
11-*
Profit Center
A segment whose manager has control over both costs and revenues,
but no control over investment funds.
Revenues
Sales
Interest
Other
Costs
Mfg. costs
Commissions
Salaries
Other
11-*
Investment Center
A segment whose manager has control over costs, revenues, and investments in operating assets.
11-*
Learning Objective 1
Compute return on investment (ROI) and show how changes in sales, expenses, and assets affect ROI.
11-*
Return on Investment (ROI) Formula
Cash, accounts receivable, inventory,
plant and equipment, and other
productive assets.
Income before interest
and taxes (EBIT)
ROI =
Net operating income
Average operating assets
11-*
Net Book Value versus Gross Cost
Most companies use the net book value of depreciable assets to calculate average operating assets.
Sheet1Pipe Products9-Inch12-Inch18-InchTotalWarehouse sq. ft.1,0004,0005,00010,000Lease price per sq. ft.$ 4$ 4$ 4$ 4Total lease cost$ 4,000$ 16,000$ 20,000$ 40,000Acquisition costLess: Accumulated depreciationNet book value
Sheet2
Sheet3
11-*
Understanding ROI
Margin =
Net operating income
Sales
Turnover =
Sales
Average operating assets
ROI =
Margin Turnover
11-*
Increasing ROI – An Example
Regal Company reports the following:
Net operating income $ 30,000
Average operating assets $ 200,000
Sales $ 500,000
Operating expenses $ 470,000
What is Regal Company’s ROI?
ROI =
Margin Turnover
Net operating income
Sales
Sales .
Principle of Accountancy
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basic-understanding-of-a-companys-financials.pdf
Understand business performance metrics in a fun, simple and interactive way and unlock your business analytical genius.
basic-understanding-of-a-companys-financials.pdf
basic understanding of financial accounting. Financial accounting for dummies. easy financial accounting
Holding company accounts and consolidated Balance Sheet
1. The document discusses concepts related to holding companies including analysis of capital profits, calculation of capital reserve/goodwill, treatment of minority interest, and preparation of consolidated balance sheets.
2. Capital profits refer to profits of a subsidiary earned prior to acquisition by the holding company. Revenue profits are earned after the acquisition date.
3. In a consolidated balance sheet, common transactions between the holding company and subsidiary like bills receivable/payable are eliminated to show only balances with outside parties.
Valuation of Goodwill for class 12
The document discusses the concept of goodwill in business valuation. It defines goodwill as the favorable reputation and brand name of a business that generates profits year after year. Factors that contribute to goodwill are good public relations, regular customers, quality maintenance, management skills, location, and employee relations. Methods discussed to value goodwill include the average profits method, super profits method, and capitalization method. The average profits and capitalization methods involve calculating average or super profits and capitalizing them based on a normal rate of return to determine goodwill value.
12.2 Cash vs Profit
The document discusses the differences between cash flow statements and income statements. Cash flow statements record when cash is received and spent, while income statements record when revenue is earned and expenses are incurred. There can be differences between a company's cash balance and net profit because some transactions only impact one statement. For example, a company can report an increase in net profit but a decrease in cash if it made credit sales or incurred expenses that were not paid in cash.
1.A proxy fight occurs when a competitor offers to sell t.docx
1.
A proxy fight occurs when:
a competitor offers to sell their ownership interest in the firm.
the board of directors disagree on the members of the management team.
a group solicits voting rights to replace the board of directors.
the firm is declared insolvent.
the firm files for bankruptcy.
2.
The process of planning and managing a firm's long-term assets is called:
capital structure.
capital budgeting.
working capital management.
financial depreciation.
agency cost analysis.
3.
Which one of the following actions by a financial manager creates an agency problem?
agreeing to pay bonuses based on the market value of the company’s stock
refusing to borrow money when doing so will create losses for the firm
agreeing to expand the company at the expense of stockholders' value
increasing current costs in order to increase the market value of the stockholders' equity
refusing to lower selling prices if doing so will reduce the net profits
4.
Which one of these is a cash outflow from a corporation?
sale of an asset
dividend payment
profit retained by the firm
sale of common stock
issuance of debt
5.
First City Bank pays 6 percent simple interest on its savings account balances, whereas Second City Bank pays 6 percent interest compounded annually.
If you made a $66,000 deposit in each bank, how much more money would you earn from your Second City Bank account at the end of 10 years?
(Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)
Difference in accounts
6.
Gerold invested $125 in an account that pays 5 percent simple interest. How much money will he have at the end of 7 years?
$160.31
$168.75
$155.00
$175.50
$162.50
7.
What is the present value of $12,450 to be received 5 years from today if the discount rate is 4.75 percent?
$10,340.78
$9,871.86
$13,105.26
$9,761.00
$9,773.15
8.
One year ago, you purchased 300 shares of IXC stock at a price of $22.05 per share, received $460 in dividends over the year, and today sold all of your shares for $29.32 per share. What was your dividend yield?
5.87%
5.23%
1.92%
6.95%
2.48%
9.
One year ago, you purchased a stock at a price of $32.50. The stock pays quarterly dividends of $.40 per share. Today, the stock is worth $34.60 per share. What is the total dollar return per share to date from this investment?
rev: 06_21_2016_QC_CS-54260
$2.50
$3.40
$2.10
$3.70
$3.80
10.
Which one of these accounts is classified as a current asset on the balance sheet?
accounts payable
preferred stock
net plant and equipment
inventory
intangible asset
11.
Net working capital is defined as:
current assets plus stockholders' equity.
current assets minus current liabilities.
fixed assets minus long-term liabilities.
total assets minus total liabilities.
current assets plus fixed assets.
12.
Which one of the following accounts is included in stockholders' equity?
intan ...
Magic Blades stock has risen rapidly to $50 per share. Th.docx
Magic Blade's stock has risen rapidly to $50 per share. The increase is due to excitement about its new knife
that uses a light beam to slice fruits and vegetables. This process enhances the final appearance and quality
of salads and fruit trays.
The board of directors is considering strategies to divide the corporate ownership into more shares of stock,
and bring about some reduction in the price per share. They are considering a stock split, small stock dividend,
or large stock dividend. The board is unsure of the accounting effects of such transactions, and has requested
information about how stockholders' equity would be impacted.
Prior to the contemplated stock transaction, equity consisted of:
Stockholders’ Equity
Common stock, $2 par value, 2,000,000 shares authorized,
500,000 shares issued and outstanding $1,000,000
Paid-in capital in excess of par 2,000,000
Retained earnings 6,000,000
Total stockholders’ equity $9,000,000
(a) Assuming the board were to declare a 2 for 1 split, how would the revised stockholders' equity
appear?
(b) Assuming the board were to declare a 15% stock dividend, how would the revised stockholders'
equity appear?
B-14.07 Stock dividends and splits
x
SPREADSHEET
TOOL:
Holding a
cell reference
constant
Mike
Highlight
Summary information for Branford Corporation's balance sheet follows:
BRANFORD CORPORATION
Balance Sheet
August 15, 20X4
Assets
Cash $ 125,000
Accounts receivable 250,000
Inventory 750,000
Property, plant, & equipment (net) 860,000
Total assets $1,985,000
Liabilities
Accounts payable $125,000
Accrued liabilities 260,000
Notes payable 290,000
Total liabilities $ 675,000
Stockholders’ equity
Common stock, $5 par $700,000
Paid-in capital in excess of par 300,000
Retained earnings 310,000
Total stockholders’ equity 1,310,000
Total liabilities and equity $1,985,000
Branford's business is growing rapidly, and the company needs to expand its manufacturing facilities. This
expansion will require the company to obtain an additional $1,000,000 in cash. The company is exploring
five alternatives to obtain the necessary capital:
Equity structure and impact I-14.01
Mike
Highlight
366 | CHAPTER 14
DEBT OPTION:
Branford is able to borrow, on a 5-year note, the full amount needed. The interest rate on
this note would be 7%, and the note would require monthly payments.
COMMON STOCK OPTION:
Branford has identified an investor who is willing to pay $1,000,000 for 40,000 newly is-
sued common shares. Common shares have been paying a dividend of $0.50 per share.
Branford anticipates that this dividend rate will be maintained.
NONCUMULATIVE PREFERRED STOCK OPTION:
Branford has identified a hedge fund that will pay $1,000,000 for 8% noncumulative
preferred stock to be issued at par.
CUMULATIVE PREFERRED STOCK OPTION:
Branford has identified an insurance company that will pay $1,000,000 for 6% cumulative
preferred ...
Acc 291 final exam guide
This document provides a guide to help students score 100% on ACC 291's final exam. It includes 30 multiple choice practice questions covering various accounting concepts tested on the exam, such as accounts receivable, property, plant and equipment, current and long-term liabilities, financial statements, ratios, cash flows, and corporate forms of organization. Answering these questions correctly would help ensure students pass the final.
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List referenced
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-10 Points- Description In this assignment you will translate a system.docx
[10 Points] Description In this assignment you will translate a system description into a FSM state diagram and then transform it into a FSM controller circuit in Logisim by utilizing a truth table and Boolean equations. It is heavily recommended to watch the supplemental video and work on the optional assignment before you attempt this assignment. The video shows step-by-step how this process works using a complex example. Watching and understanding this video, will help you greatly with this assignment. System Description \& State Diagram First task: Transform the following system description into a FSM state diagram (you can use any tool to create this diagram, which allows you to draw circles and connect arrows between them; hand-drawn diagrams will not be accepted). Make sare you are using the correct notation for the state diagram. Use the given labels for everything. don't pick your own labels. Everything is defined and you don't have to choose your own labels at any point during this assignment. Use minterms for every transition event in the state diagram (each event must be a specific configuration of all inputs) to avoid incomplete and non-exclusive transitions. If the state does not change for certain events, make sure to model this behavior with an appropriate transition. The system represents an underground parking access elevator in an office building. There are four levels, which are accessible through the elevator: Entrance floor, employee parking, underground parking 2, underground parking 3. Customers and employees will control the elevator with two buttons: U p and Down. The employee parking level is only accessible by employees using a specific button combination. If this specific button combination is pressed, the elevator will go from any level directly to the employee parking level. Below is the detailed system description, which will be used to create the state diagram of this system. - The system has four states, which represent the current level of the elevator (in order from highest level to lowest level): Entranoe Floor (ground level), Employee Parking (first underground level), Underground Parking 2 (one level below employee parking), Underground Parking 3 (two levels below employee parking) - The system has two 1-bit inputs: Up (label: u), Down (label: d) - The system has one 2-bit output: Level (label: L or L 1 and L O for each individual bit, where index 1 indicates the MSB and index the LSB) - If the U p button is pressed, the elevator goes to the level above. If the elevator is already in the highest level, pressing the U p button will have no effect and will stay in the current level. In case the level above is the employee parking, the elevator will skip this level and go directly to the level above it. - If the Down button is pressed, the elevator goes to the level below. If the elevator is already in the lowest level, pressing the Down button will have no effect and will stay at the current level. In case.
----------Evaluator-java---------------- package evaluator- import j.docx
**********Evaluator.java****************
package evaluator;
import java.util.*;
import operand.Operand;
import operator.Operator;
public class Evaluator {
private Stack<Operand> operandStack;
private Stack<Operator> operatorStack;
private StringTokenizer tokenizer;
private static final String DELIMITERS = "+-*^/() ";
public Evaluator() {
operandStack = new Stack<Operand>();
operatorStack = new Stack<Operator>();
}
public int eval(String expression) {
int result = 0;
String token;
Operator hashOpr = Operator.operators.get("#");
oprStack.push(hashOpr);
String delimiters = "+-*/#!";
// The 3rd argument is true to indicate that the delimiters should be used
// as tokens, too. But, we'll need to remember to filter out spaces.
this.tokenizer = new StringTokenizer(expression, DELIMITERS, true);
while (this.tokenizer.hasMoreTokens()) {
// filter out spaces
if (!(token = this.tokenizer.nextToken()).equals(" ")) {
// check if token is an operand
if (Operand.check(token)) {
operandStack.push(new Operand(token));
} else {
if (!Operator.check(token)) {
System.out.println("*****invalid token******");
System.exit(1);
}
// TODO Operator is abstract - this line will need to be fixed:
// ( The Operator class should contain an instance of a HashMap,
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// skeleton for an example. )
Operator newOperator = null; // new Operator( token );
while (operatorStack.peek().priority() >= newOperator.priority()) {
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// second operand, not the first operand - see the following code
Operator oldOpr = operatorStack.pop();
Operand op2 = operandStack.pop();
Operand op1 = operandStack.pop();
operandStack.push(oldOpr.execute(op1, op2));
}
operatorStack.push(newOperator);
}
}
}
// Control gets here when we've picked up all of the tokens; you must add
// code to complete the evaluation - consider how the code given here
// will evaluate the expression 1+2*3
// When we have no more tokens to scan, the operand stack will contain 1 2
// and the operator stack will have + * with 2 and * on the top;
// In order to complete the evaluation we must empty the stacks (except
// the init operator on the operator stack); that is, we should keep
// evaluating the operator stack until empty
// Suggestion: create a method that takes an operator as argument and
// then executes the while loop; also, move the stacks out of the main
// method
return 0;
}
/**
* Class to help test your Evaluator:
* javac EvaluatorTester
* java EvaluatorTester "1+2" "3*5"
*/
public static void main(String[] args) {
Evaluator evaluator = new Evaluator();
for (String arg : args) {
System.out.format("%s = %d\n", arg, evaluator.eval(arg));
}
}
}
************************************Operand.Java**************************************************
package operand;
public class Operand {
public .
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9
Changes in vegetation cover refer to variations in the distribution, composition, and overall
structure of plant communities across different temporal and spatial scales. These changes can
occur natural.
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Denis is a dynamic and results-driven Chief Information Officer (CIO) with a distinguished career spanning information systems analysis and technical project management. With a proven track record of spearheading the design and delivery of cutting-edge Information Management solutions, he has consistently elevated business operations, streamlined reporting functions, and maximized process efficiency.
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His expertise extends across a diverse spectrum of reporting, database, and web development applications, underpinned by an exceptional grasp of data storage and virtualization technologies. His proficiency in application testing, database administration, and data cleansing ensures seamless execution of complex projects.
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Throughout his career, he has taken on multifaceted roles, from leading technical project management teams to owning solutions that drive operational excellence. His conscientious and proactive approach is unwavering, whether he is working independently or collaboratively within a team. His ability to connect with colleagues on a personal level underscores his commitment to fostering a harmonious and productive workplace environment.
Date: May 29, 2024
Tags: Information Security, ISO/IEC 27001, ISO/IEC 42001, Artificial Intelligence, GDPR
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Chapter wise All Notes of First year Basic Civil Engineering.pptx
Chapter wise All Notes of First year Basic Civil Engineering
Syllabus
Chapter-1
Introduction to objective, scope and outcome the subject
Chapter 2
Introduction: Scope and Specialization of Civil Engineering, Role of civil Engineer in Society, Impact of infrastructural development on economy of country.
Chapter 3
Surveying: Object Principles & Types of Surveying; Site Plans, Plans & Maps; Scales & Unit of different Measurements.
Linear Measurements: Instruments used. Linear Measurement by Tape, Ranging out Survey Lines and overcoming Obstructions; Measurements on sloping ground; Tape corrections, conventional symbols. Angular Measurements: Instruments used; Introduction to Compass Surveying, Bearings and Longitude & Latitude of a Line, Introduction to total station.
Levelling: Instrument used Object of levelling, Methods of levelling in brief, and Contour maps.
Chapter 4
Buildings: Selection of site for Buildings, Layout of Building Plan, Types of buildings, Plinth area, carpet area, floor space index, Introduction to building byelaws, concept of sun light & ventilation. Components of Buildings & their functions, Basic concept of R.C.C., Introduction to types of foundation
Chapter 5
Transportation: Introduction to Transportation Engineering; Traffic and Road Safety: Types and Characteristics of Various Modes of Transportation; Various Road Traffic Signs, Causes of Accidents and Road Safety Measures.
Chapter 6
Environmental Engineering: Environmental Pollution, Environmental Acts and Regulations, Functional Concepts of Ecology, Basics of Species, Biodiversity, Ecosystem, Hydrological Cycle; Chemical Cycles: Carbon, Nitrogen & Phosphorus; Energy Flow in Ecosystems.
Water Pollution: Water Quality standards, Introduction to Treatment & Disposal of Waste Water. Reuse and Saving of Water, Rain Water Harvesting. Solid Waste Management: Classification of Solid Waste, Collection, Transportation and Disposal of Solid. Recycling of Solid Waste: Energy Recovery, Sanitary Landfill, On-Site Sanitation. Air & Noise Pollution: Primary and Secondary air pollutants, Harmful effects of Air Pollution, Control of Air Pollution. . Noise Pollution Harmful Effects of noise pollution, control of noise pollution, Global warming & Climate Change, Ozone depletion, Greenhouse effect
Text Books:
1. Palancharmy, Basic Civil Engineering, McGraw Hill publishers.
2. Satheesh Gopi, Basic Civil Engineering, Pearson Publishers.
3. Ketki Rangwala Dalal, Essentials of Civil Engineering, Charotar Publishing House.
4. BCP, Surveying volume 1
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