A presentation about the Cash Flow Statement ,whole chapter is covered in the slides .one can easily understand the concept of cash flow statement
and a video is also there but link went missing so please search it on youtube by the name of "cash flow statement in 3-min" a beautiful video to understand the basic concept of cash flow statement.In the end a numerical has solved for the better understanding ,which let u fetch marks in your examinations.
The Cash Flow Statement translates earnings in the Income Statement into cash inflows. Explained in detail above as a part of the topic “Financial accounting”, is brought to you by Welingkar’s Distance Learning Division.
For more such innovative content on management studies, join WeSchool PGDM-DLP Program: http://bit.ly/SlideshareFaccounting
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A presentation about the Cash Flow Statement ,whole chapter is covered in the slides .one can easily understand the concept of cash flow statement
and a video is also there but link went missing so please search it on youtube by the name of "cash flow statement in 3-min" a beautiful video to understand the basic concept of cash flow statement.In the end a numerical has solved for the better understanding ,which let u fetch marks in your examinations.
The Cash Flow Statement translates earnings in the Income Statement into cash inflows. Explained in detail above as a part of the topic “Financial accounting”, is brought to you by Welingkar’s Distance Learning Division.
For more such innovative content on management studies, join WeSchool PGDM-DLP Program: http://bit.ly/SlideshareFaccounting
Join us on Facebook: http://www.facebook.com/welearnindia
Follow us on Twitter: https://twitter.com/WeLearnIndia
Read our latest blog at: http://welearnindia.wordpress.com
Subscribe to our Slideshare Channel: http://www.slideshare.net/welingkarDLP
This presentation is based on the subject Financial Accounting which helps the beginners to know the basic concept of accounting . This is according to the syllabus of Pt. Ravishankar University , Raipur and Durg University, Durg.
The process of inventory accounting and its needs is explained in this PPT presentation. An Inventory appears in two principal financial statements. They are Income Statement and Balance Sheet. “Financial Accounting” lesson bought to you by Welingkar’s Distance Learning Division.
For more such innovative content on management studies, join WeSchool PGDM-DLP Program: http://bit.ly/SlideshareFaccounting
Join us on Facebook: http://www.facebook.com/welearnindia
Follow us on Twitter: https://twitter.com/WeLearnIndia
Read our latest blog at: http://welearnindia.wordpress.com
Subscribe to our Slideshare Channel: http://www.slideshare.net/welingkarDLP
Basics of Accounting. Principles and concepts of Accounting
what is Double Entry System of Accounting?what Financial Statements?
Accounting is a process of identifying, recording, summarising and reporting economic information
to decision makers in the form of financial statements.
The presentation is about Depreciation of Assets and its methods. There are many methods for calculating Depreciation but this presentation focuses on most widely used methods- Straight line method, Written down value method and Annuity method.
Example of each method is given, which gives you an easy learning of Depreciation.
Good for Beginners and Amateurs.
This presentation is based on the subject Financial Accounting which helps the beginners to know the basic concept of accounting . This is according to the syllabus of Pt. Ravishankar University , Raipur and Durg University, Durg.
The process of inventory accounting and its needs is explained in this PPT presentation. An Inventory appears in two principal financial statements. They are Income Statement and Balance Sheet. “Financial Accounting” lesson bought to you by Welingkar’s Distance Learning Division.
For more such innovative content on management studies, join WeSchool PGDM-DLP Program: http://bit.ly/SlideshareFaccounting
Join us on Facebook: http://www.facebook.com/welearnindia
Follow us on Twitter: https://twitter.com/WeLearnIndia
Read our latest blog at: http://welearnindia.wordpress.com
Subscribe to our Slideshare Channel: http://www.slideshare.net/welingkarDLP
Basics of Accounting. Principles and concepts of Accounting
what is Double Entry System of Accounting?what Financial Statements?
Accounting is a process of identifying, recording, summarising and reporting economic information
to decision makers in the form of financial statements.
The presentation is about Depreciation of Assets and its methods. There are many methods for calculating Depreciation but this presentation focuses on most widely used methods- Straight line method, Written down value method and Annuity method.
Example of each method is given, which gives you an easy learning of Depreciation.
Good for Beginners and Amateurs.
Using implicit differentiation we can treat relations which are not quite functions like they were functions. In particular, we can find the slopes of lines tangent to curves which are not graphs of functions.
Fall in the Value of a Tangible Asset i.e. Depreciation has been discussed. The reasons of such fall, Objectives of recording depreciation in Accounting has been explained. We have also considered the different methods of charging depreciation. Some useful concepts like Change in method of depreciation, Asset’s life or estimated useful life are discussed.
Fixed asset depreciation defined. Learn the concepts, methodologies and answers to key questions.
• What is depreciation?
• Which assets are eligible?
• What is not depreciable?
• Depreciation Calculation
• Bonus Depreciation
• How does Sabarnes-Oxley Act (SOX) tie to depreciation?
Depreciation methods; units of production and reducing balanceGeoff Burton
In this presentation we talk about two less-commonly used methods of calculating depreciation. These are called the units of production method and the reducing balance method.
It is the process of considering alternative capital projects and selecting those alternatives that provide the most profitable return on available funds.
Examples of capital projects include land, buildings, equipment and other major fixed asset items.
Different Types of Depreciation MethodsBaqirsiddique
straight-line depreciation
The straight line method is the simplest method of depreciation in which every year a fixed amount is written off as depreciation from the value of the Asset.
There are some common factors on which their calculation depends. These factors are listed below.
According to the Diminishing Balance Method, depreciation is charged at a fixed percentage on the book value of the asset. As the book value reduces every year, it is also known as the Reducing Balance Method or Written-down Value Method.
if you have any issue contact with me
My mail address
baqiralisiddique@gmail.com
In this presentation, we tried to cover all the information regarding Reverse Osmosis technology. We have discussed its different types, major parts of Reverse Osmosis i.e Activated Carbon Bed, Ion Exchange Unit, Cartridge Filter and then at the end design steps of Reverse Osmosis.
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This report includes all the description of "Tao" software which is used to conduct online written tests. It includes complete description of installation procedure and wor of "Tao" software
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In this report we basically studied resources of biomass to produce mixed alcohol fuels, how to produce energy and mixed alcohol fuels from this process, PINCH analysis, its economics and environmental considerations.
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In this topic we have discussed working principle of a Batch Reactor. We've also discussed its kinetics like its Rate equation, Material and Energy balance. Its Design steps also have been discussed.
Accpac to QuickBooks Conversion Navigating the Transition with Online Account...PaulBryant58
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Enterprise excellence and inclusive excellence are closely linked, and real-world challenges have shown that both are essential to the success of any organization. To achieve enterprise excellence, organizations must focus on improving their operations and processes while creating an inclusive environment that engages everyone. In this interactive session, the facilitator will highlight commonly established business practices and how they limit our ability to engage everyone every day. More importantly, though, participants will likely gain increased awareness of what we can do differently to maximize enterprise excellence through deliberate inclusion.
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Enterprise Excellence is a holistic approach that's aimed at achieving world-class performance across all aspects of the organization.
What might I learn?
A way to engage all in creating Inclusive Excellence. Lessons from the US military and their parallels to the story of Harry Potter. How belt systems and CI teams can destroy inclusive practices. How leadership language invites people to the party. There are three things leaders can do to engage everyone every day: maximizing psychological safety to create environments where folks learn, contribute, and challenge the status quo.
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Dr. William Harvey is a seasoned Operations Leader with extensive experience in chemical processing, manufacturing, and operations management. At Michelman, he currently oversees multiple sites, leading teams in strategic planning and coaching/practicing continuous improvement. William is set to start his eighth year of teaching at the University of Cincinnati where he teaches marketing, finance, and management. William holds various certifications in change management, quality, leadership, operational excellence, team building, and DiSC, among others.
What is the TDS Return Filing Due Date for FY 2024-25.pdfseoforlegalpillers
It is crucial for the taxpayers to understand about the TDS Return Filing Due Date, so that they can fulfill your TDS obligations efficiently. Taxpayers can avoid penalties by sticking to the deadlines and by accurate filing of TDS. Timely filing of TDS will make sure about the availability of tax credits. You can also seek the professional guidance of experts like Legal Pillers for timely filing of the TDS Return.
[Note: This is a partial preview. To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations]
Sustainability has become an increasingly critical topic as the world recognizes the need to protect our planet and its resources for future generations. Sustainability means meeting our current needs without compromising the ability of future generations to meet theirs. It involves long-term planning and consideration of the consequences of our actions. The goal is to create strategies that ensure the long-term viability of People, Planet, and Profit.
Leading companies such as Nike, Toyota, and Siemens are prioritizing sustainable innovation in their business models, setting an example for others to follow. In this Sustainability training presentation, you will learn key concepts, principles, and practices of sustainability applicable across industries. This training aims to create awareness and educate employees, senior executives, consultants, and other key stakeholders, including investors, policymakers, and supply chain partners, on the importance and implementation of sustainability.
LEARNING OBJECTIVES
1. Develop a comprehensive understanding of the fundamental principles and concepts that form the foundation of sustainability within corporate environments.
2. Explore the sustainability implementation model, focusing on effective measures and reporting strategies to track and communicate sustainability efforts.
3. Identify and define best practices and critical success factors essential for achieving sustainability goals within organizations.
CONTENTS
1. Introduction and Key Concepts of Sustainability
2. Principles and Practices of Sustainability
3. Measures and Reporting in Sustainability
4. Sustainability Implementation & Best Practices
To download the complete presentation, visit: https://www.oeconsulting.com.sg/training-presentations
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3.0 Project 2_ Developing My Brand Identity Kit.pptxtanyjahb
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Personal Brand Statement:
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Forward-thinking leaders and business managers understand the impact that discipline has on organisational success. A disciplined workforce operates with clarity, focus, and a shared understanding of expectations, ultimately driving better results, optimising productivity, and facilitating seamless collaboration.
Although discipline is not a one-size-fits-all approach, it can help create a work environment that encourages personal growth and accountability rather than solely relying on punitive measures.
In this deck, you will learn the significance of workplace discipline for organisational success. You’ll also learn
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• The best and most practical approach to implementing workplace discipline.
• Three (3) key tips to maintain a disciplined workplace.
2. Accounting for Depreciation
Fixed assets other than land lose their ability over
time to provide services
Costs of equipment, buildings, and land
improvements should be transferred to expense
accounts in a systematic manner during their
expected useful lives.
DEPRECIATION
Adjusting entry to record depreciation is usually
made at the end of each month or at the end of
the year Fixed assets other than land lose their
ability over time to provide services
4. Depreciation
Accumulated depreciation
Shows the amount that the asset has lost in value since its
purchase
Depreciation expense
Shows the amount that the asset has lost in value this
period.
Factors that cause a decline the ability of a fixed
asset to provide services may be identified as
Physical depreciation
Occurs from the wear and tear while in use and from the action
of the weather
Functional depreciation
Occurs when a fixed asset is no longer able to provide services
at the level for which it was intended.
5. Factors in Computing
Depreciation Expense
The fixed asset’s initial cost
Its expected useful life
Its estimated value at the end of
its useful life.
7. Straight line Method
Provides for the same amount of
depreciation expense for each year of
the asset’s useful life
Annual depreciation expense =
Cost – Salvage value
Life
8. Example 1
A machine had a cost of $24,000, salvage value of
$2,000 and useful life of 5 years
Annual depreciation expense =
Cost – Salvage value
Life
= $24,000 - $2,000
5 years
= $4,400 annual depreciation
10. Example 2
A machine had a cost of $30,000,
salvage of $5,000 and useful life of 6
years. Compute depreciation under the
straight line method?
What is depreciation expense in year 3?
11. Units of Production
This method provides for the same
amount of depreciation expense for
each unit produced or each unit of
capacity used by the asset
12. Units of Production
Depreciation rate per unit =
Cost – Salvage value
Estimated units
Depreciation Expense =
Depreciation rate x annual units
13. Example 3
A machine had a cost of $24,000,
salvage value of $2,000, estimated total
hours of production of 10,000 and
annual hours used of 2,100 hours.
Compute depreciation for the period
under the units of production method.
14. Example 3
Depreciation rate per unit =
Cost – Salvage value
Estimated hour
= $24,000 - $2,000 = $2.20
10,000 hours
Annual depreciation expense =
Hourly depreciation rate x annual hours
= $2.20 x 10,000 hours = $2,200
15. Example 4
A machine had a cost of $30,000,
salvage value of $5,000, estimated total
hours in production of 5,000 and annual
hours used of 900 hours. Compute the
depreciation expense for the period
using the units of production method
16. Declining Balance Method
Provides for a declining periodic
expense over the estimated useful life
of the asset.
Book value
= Cost – Accumulated depreciation
17. Declining Balance Method
Steps
Compute the DB rate = 100/Life of asset
For double declining balance
Multiply rate time 2
Depreciation expense =
Beg. book value X Rate
Rule: the book value may never by less than
the salvage value of the asset
18. Example 5:
A machine had a cost of $24,000, salvage value of $2,000,
estimated life of five year. Compute depreciation
Year Cost Accumulat
ed
Depreciati
on
Book
value at
beginning
of year
Rate Depreciati
on
Book
value at
end of
year
1 $24,000 $24,000 40% $9,600 $14,400
2 24,000 9,600 14,400 40% 5,760 8,640
3 24,000 15,360 8,640 40% 3,456 5,184
4 24,000 18,816 5,184 40% 2,073.60 3,110.40
5 24,000 20,889.60 3110.40 1,110.40 2,000
19. Example 6
Example 6: A machine had a cost of $30,000, salvage value of
$5,000, estimated life of 6 years. Compute depreciation
using the double declining balance method.
20. Revision of Depreciation
Revising the estimates of the residual
value and the useful life is normal
Used to determine depreciation
expense in future periods
21. Example 7
Assumed a fixed asset purchased for
$130,000 was originally estimated to have a
useful life of 30 years and a residual value of
$10,000. The asset has been depreciated for
10 years by the straight line method.
At the end of ten years, the asset’s book
value of $90,000. During 11th
year, it is
estimated that the remaining useful life is 25
years and that the residual value is $5,000.
Compute depreciation expense for the 11th
year using the new information provided.
22. Example 7
Depreciation expense=
= $130,000-$10,000
30
= $ 4,000.00 per year before changes
Accumulated Depreciation balance
=$4,000 X 10 years
= $40,000
Book value
= $130,000.00 – $40,000 = $90,000
23. Example 7
New depreciation expense =
Book value – new salvage
Remaining life
= ($90,000-$5,000)
25
= $ 3,400.00 per year for remaining years
24. Disposal of Fixed Assets
Discarding of Fixed Assets
When asset has no residual value and is
fully depreciated.
25. Example 8
Asset with a cost of $25,000 and fully
depreciated is discarded
Account Debit Credit
Accumulated Depreciation $25,000
Fixed Asset $25,000
26. Selling of Fixed Assets
Three things can happen
Sale at book value
No gain or loss
Sale below book value
Loss is recognized
Sale after book value
Gain is recognized
27. Selling at book value
Example 9:
Asset with cost of $25,000 and Accumulated
Depreciation of $10,000 is sold for $15,000 cash.
Account Debit Credit
Cash $15,000
Accumulated depreciation $10,000
Fixed Asset $25,000
28. Selling price above book value
Gain is recognized
Example 10:
Asset with cost $25,000, Accumulated
Depreciation of $10,000 is sold for $20,000 cash.
Account Debit Credit
Cash $20,000
Accumulated depreciation $10,000
Fixed Asset $25,000
Gain on disposal of asset $5,000
29. Selling price below book value
Loss is recognized
Example 11: Asset with cost of $25,000, Accumulated
Depreciation of $10,000 is sold for $12,000 cash.
Account Debit Credit
Cash $12,000
Accumulated Depreciation $10,000
Loss on disposal of asset $3,000
Fixed Asset $25,000
30. Exchanging Similar Assets
Old equipment is often traded in for new
equipment having a similar use.
The seller allows the buyer an amount for
the old equipment traded in called TRADE
IN ALLOWANCE.
The remaining balance – the amount owed
is either paid in cash or recorded as a
liability – called BOOT
31. Gain on exchanges
Not recognized for financial reporting
purposes.
When trade-in allowance exceeds the book
value of an asset traded in and no gain is
recognized, the cost recorded for the new
asset can be determined in either of two
ways:
Cost of new asset = List price + Unrecognized gain
Cost of new asset = Cash given + book value of oldNot
recognized for financial reporting purposes.
32. Example 12
New equipment is purchased with a list price
of $5,000, trade in allowance of old is $1,100,
cost of old equipment is $4,000, accumulated
depreciation $3,200. Record the entry. New
equipment is purchased with a list price of
$5,000, trade in allowance of old is $1,100,
cost of old equipment is $4,000, accumulated
depreciation $3,200. Record the entry.
33. Example 12
Account Debit Credit
Fixed Asset – new $800
Accumulated Depreciation $3,200
Fixed Asset – old $4,000
34. Losses on Exchange
For financial reporting purposes, losses are
recognized on exchanges of similar fixed
assets.
If trade in is less than the book value of
the old equipment, there is a loss
35. Example 14
New equipment is purchased with a list price
of $5,000, trade in allowance of old is $700,
cost of old equipment is $4,000, accumulated
depreciation $3,200. Record the entry.
Account Debit Credit
Fixed Asset – new $700
Accumulated Depreciation $3,200
Loss on exchange of asset $100
Fixed Asset – old $4,000