Compute cash flows from operating activities for Fillipes Company unde.docx
•Download as DOCX, PDF•
0 likes•3 views
Compute cash flows from operating activities for Fillipes Company under the indirect reporting format. Fillipes Company provided you with the following information for the current year. Accounts Payable relate to Selling, General and Administrative Expenses. (Click the icon to view the statement of net income.) (Click the icon to view the select balance sheet accounts.) Requirement Compute net cash flow from operating activities under the indirect reporting format. (Use a minus sign or parentheses for any cash outflows and/or net cash used by operating activities. If an input field is not used in the statement, leave the input field empty; do not select a label or enter a zero.) Statement of Net Income Select Balance Sheet Accounts Fillipes Company Partial Statement of Cash Flows (Indirect Method) For the Year Ended December 31, 2023 Operating Activities: Adjustments to Reconcile Net Income to Cash Flows from Operating Activities: Changes in Current Assets and Liabilities Net Cash Provided (Used) by Operating Activities Cash Collected from Customers Cash Paid for Income Taxes Cash Paid for Interest Cash Paid for Selling, General, and Administrative Expenses Decrease in Accounts Payable Decrease in Accrued Expenses Decrease in Income Taxes Payable Decrease in Prepaid Rent Depreciation Expense .
Report
Share
Report
Share
Recommended
Accountants for Morston- Inc have assembled the following data for the.pdf
Accountants for Morston, Inc have assembled the following data for the year ended December
31,2024 (Click the icon to view the current accounts) (Click the icon to view the transaction
data) Prepare Morston's statement of cash flows using the indirect method Include an
accompanying schedule of non-cast investing and financing activities. Complete the statement
one section at a time, beginning with the cash flows from operating activities (Use a minus sign
or parentheses for amounts that result in a decrease in cash. If a box is not used in the statement,
leave the box empty, do not select a label or enter a zero.) Morston, Inc. Statement of Cash
Flows Year Ended December 31, 2024 Cash Flows from Operating Activities: Net income
Adjustments to Reconcile Net Income to Net Cash Provided by (Used for) Operating Activities:
Net Cash Provided by (Used for) Operating Activities Data table Prepare Morston's statement of
cash flows using the indirect method Include an accompanying schedule of non-cash investing
and tinancing activites Data table.
Financial statements.
The document discusses financial accounting concepts like trading accounts, profit and loss accounts, and using accounting information systems. It defines trading accounts and explains their purpose is to calculate gross profit or loss. It also defines profit and loss accounts and how they are used to determine net profit. The document recommends using accounting information systems to automate financial statements for increased accuracy and efficiency over manual methods. It describes the components, benefits, and common types of accounting information systems.
Creating an Income Statement with Forecasts: A Simple Guide and Free Excel Te...
Creating an Income Statement with Forecasts: A Simple Guide and Free Excel Te...Aurelien Domont, MBA
Income statement definition
An income statement is a financial statement that reports a company's financial performance over a specific accounting period. It is one of the three important financial statements used for reporting a company’s financial performance, the other two being the balance sheet and the cash flow statement. The income statement focuses on the revenue, and expenses reported by a company during a particular period. It provides valuable insights into a company’s operations, the efficiency of its management, underperforming sectors, and its performance relative to industry peers.
The income statement is also known as the profit and loss (P&L) statement or the statement of revenue and expense. It starts with the details of sales and then works down to compute net income and eventually earnings per share (EPS). The income statement does not differentiate between cash and non-cash receipts (sales in cash vs. sales on credit) or cash vs. non-cash payments/disbursements (purchases in cash vs. purchases on credit).
Key income statement items
Revenue is the total amount of money a company earns from its operations, usually from the sale of goods or services. For example, a car manufacturer’s revenue would be the total amount of money it earns from selling cars.
Cost of Goods Sold (COGS) represents the direct costs associated with producing or delivering the goods or services sold by a company. In the auto industry, COGS would include the cost of raw materials, labor, and other expenses directly related to manufacturing vehicles.
Gross Profit is calculated by subtracting the COGS from the revenue.
Selling, General, and Administrative (SG&A) expenses represents the costs associated with a company's non-production activities, such as sales, marketing, and administrative functions. In the auto industry, SG&A expenses would include salaries of sales personnel, advertising expenses, rent for office spaces, and other costs related to running the business.
Depreciation & Amortization: Depreciation refers to the systematic allocation of the cost of a tangible asset over its useful life. Amortization, on the other hand, is the process of spreading out the cost of an intangible asset over its useful life. In the auto industry, depreciation and amortization expenses would include the depreciation of manufacturing equipment, vehicles, and amortization of patents or trademarks.
Interest Expenses represents the costs associated with borrowing money or using credit facilities. Interest expenses are incurred when a company has outstanding debt or loans. In the auto industry, interest expenses would include interest paid on loans used to finance manufacturing facilities or purchase equipment.
This PowerPoint presentation is only a small preview of our Toolkits. For more details, visit www.domontconsulting.comSTATEMENT OF CASH FLOWS.ppt
The document provides information about the statement of cash flows, including:
- It describes typical cash inflows and outflows from operating, investing, and financing activities.
- It explains how to convert accrual-based net income into cash-based net cash provided by operating activities using both the indirect and direct methods.
- It provides examples of adjusting the income statement for non-cash items and changes in current assets/liabilities under the indirect method.
- It demonstrates calculating the cash flows from operating activities section of the statement of cash flows using both the indirect and direct methods based on sample company income statement and balance sheet information.
1. lecture 7
The document discusses key financial statements used by companies: the trading account, profit and loss account, and balance sheet. The trading account shows results of buying and selling goods, including gross profit or loss. The profit and loss account includes all expenses to determine net profit or loss. The balance sheet provides a snapshot of the company's financial position at a point in time, including assets, liabilities, and capital.
(1)CT13.1) Your parents are considering investing in Apple Inc. co.pdf
(1)
CT13.1) Your parents are considering investing in Apple Inc. common stock. They ask you, as
an accounting expert, to make an analysis of the company for them. Financial statements of
Apple are presented in Appendix A. The complete annual report, including the notes to its
financial statements, is available at the companys website.
Instructions:
A) Make a 5-year trend analysis, using 2014 as the base year, of (1) net sales and (2) net income.
Comment on the significance of the trend results.
B) Compute for 2018 and 2017 the (1) debt to assets ratio and (2) times interest earned. (See
Note 3 for interest expense.) How would you evaluate Apples long-term solvency?
C) Compute for 2018 and 2017 the (1) profit margin, (2) asset turnover, (3) return on assets, and
(4) return on common stockholders equity. How would you evaluate Apples profitability? Total
assets at September 24, 2016, were $321,686 million and total stockholders equity at September
24, 2016, was $128,249 million.
D) What information outside the annual report may also be useful to your parents in making a
decision about Apple?
*Please ensure that ALL sections are labeled and answered (A, B, C, and D). Thank you for all
your help!
1. Debt to Assets Ratio
2018:$258,578 $365,725 = 71%
2017:$241,272 $375,319 = 64%
2. Times Interest Earned
2018:($59,531 + $13,372 + $3,240) $3,240 = 23.5 times
2017:($48,351 + $15,738 + $2,323) $2,323 = 28.6 times
Apple's long-term solvency has decreased. The debt to assets ratio indicates that creditors are
providing approximately 71% of Apple's total assets, up from 64%. Also, even though the times
interest earned ratio has decreased, Apple easily has the ability to pay interest payments when
they come due as indicated by the times interest earned ratio of approximately 24 times.
How can I get 3,240 and 2,323 in Times Interest Earned in question 2? Appendix A Specimen
Financial Statements: Apple Inc. Once each year, a corporation communicates to its stockholders
and other interested parties by issuing a complete set of audited financial statements. The annual
report, as this communication is called, summarizes the financial results of the company's
operations for the year and its plans for the future. Many annual reports are attractive,
malticolored, glossy public relations pieces, containing pictures of corporate officers and
directors as well as plotos and descriptions of new products and new buildings. Yet the busie
function of every annual report is to report financial information, almost all of which is a product
of the corporation's accounting system. The content and organization of corporate annual reports
have become fairly standardized. Excluding the public relations part of the report (pictures,
products, etc), the following are the traditional financial portions of the annual report: - Financial
Highlights - Letter to the Stockholders - Management's Discussion and Analysis - Financial
Statements - Notes to the Financial Statements - Managem.
Trading Profit And Loss CMD
The document discusses the Trading Profit and Loss Account, which summarizes the financial performance of a business over a year. It has two sections: the Trading Account, which shows gross profit before expenses, and the Profit and Loss Account, which shows net profit after expenses. The Trading Account lists revenue from sales and the cost of goods sold to calculate gross profit. The Profit and Loss Account starts with gross profit and lists additional revenue and expenses to calculate net profit. Managers use the Trading Profit and Loss Account to evaluate the business's financial results over time and compare performance to previous years and competitors.
Session08-Statement of Cash Flows.pptx
This document provides an overview of analyzing a company's statement of cash flows. It discusses why the statement of cash flows is needed in addition to the income statement and balance sheet. It also covers the key components of the statement of cash flows, including operating, investing, and financing activities. The document explains how to classify cash flows into these categories and provides examples of cash inflows and outflows for each type of activity. It compares the direct and indirect methods for preparing the statement of cash flows and includes an example of how to prepare one using both methods.
Recommended
Accountants for Morston- Inc have assembled the following data for the.pdf
Accountants for Morston, Inc have assembled the following data for the year ended December
31,2024 (Click the icon to view the current accounts) (Click the icon to view the transaction
data) Prepare Morston's statement of cash flows using the indirect method Include an
accompanying schedule of non-cast investing and financing activities. Complete the statement
one section at a time, beginning with the cash flows from operating activities (Use a minus sign
or parentheses for amounts that result in a decrease in cash. If a box is not used in the statement,
leave the box empty, do not select a label or enter a zero.) Morston, Inc. Statement of Cash
Flows Year Ended December 31, 2024 Cash Flows from Operating Activities: Net income
Adjustments to Reconcile Net Income to Net Cash Provided by (Used for) Operating Activities:
Net Cash Provided by (Used for) Operating Activities Data table Prepare Morston's statement of
cash flows using the indirect method Include an accompanying schedule of non-cash investing
and tinancing activites Data table.
Financial statements.
The document discusses financial accounting concepts like trading accounts, profit and loss accounts, and using accounting information systems. It defines trading accounts and explains their purpose is to calculate gross profit or loss. It also defines profit and loss accounts and how they are used to determine net profit. The document recommends using accounting information systems to automate financial statements for increased accuracy and efficiency over manual methods. It describes the components, benefits, and common types of accounting information systems.
Creating an Income Statement with Forecasts: A Simple Guide and Free Excel Te...
Creating an Income Statement with Forecasts: A Simple Guide and Free Excel Te...Aurelien Domont, MBA
Income statement definition
An income statement is a financial statement that reports a company's financial performance over a specific accounting period. It is one of the three important financial statements used for reporting a company’s financial performance, the other two being the balance sheet and the cash flow statement. The income statement focuses on the revenue, and expenses reported by a company during a particular period. It provides valuable insights into a company’s operations, the efficiency of its management, underperforming sectors, and its performance relative to industry peers.
The income statement is also known as the profit and loss (P&L) statement or the statement of revenue and expense. It starts with the details of sales and then works down to compute net income and eventually earnings per share (EPS). The income statement does not differentiate between cash and non-cash receipts (sales in cash vs. sales on credit) or cash vs. non-cash payments/disbursements (purchases in cash vs. purchases on credit).
Key income statement items
Revenue is the total amount of money a company earns from its operations, usually from the sale of goods or services. For example, a car manufacturer’s revenue would be the total amount of money it earns from selling cars.
Cost of Goods Sold (COGS) represents the direct costs associated with producing or delivering the goods or services sold by a company. In the auto industry, COGS would include the cost of raw materials, labor, and other expenses directly related to manufacturing vehicles.
Gross Profit is calculated by subtracting the COGS from the revenue.
Selling, General, and Administrative (SG&A) expenses represents the costs associated with a company's non-production activities, such as sales, marketing, and administrative functions. In the auto industry, SG&A expenses would include salaries of sales personnel, advertising expenses, rent for office spaces, and other costs related to running the business.
Depreciation & Amortization: Depreciation refers to the systematic allocation of the cost of a tangible asset over its useful life. Amortization, on the other hand, is the process of spreading out the cost of an intangible asset over its useful life. In the auto industry, depreciation and amortization expenses would include the depreciation of manufacturing equipment, vehicles, and amortization of patents or trademarks.
Interest Expenses represents the costs associated with borrowing money or using credit facilities. Interest expenses are incurred when a company has outstanding debt or loans. In the auto industry, interest expenses would include interest paid on loans used to finance manufacturing facilities or purchase equipment.
This PowerPoint presentation is only a small preview of our Toolkits. For more details, visit www.domontconsulting.comSTATEMENT OF CASH FLOWS.ppt
The document provides information about the statement of cash flows, including:
- It describes typical cash inflows and outflows from operating, investing, and financing activities.
- It explains how to convert accrual-based net income into cash-based net cash provided by operating activities using both the indirect and direct methods.
- It provides examples of adjusting the income statement for non-cash items and changes in current assets/liabilities under the indirect method.
- It demonstrates calculating the cash flows from operating activities section of the statement of cash flows using both the indirect and direct methods based on sample company income statement and balance sheet information.
1. lecture 7
The document discusses key financial statements used by companies: the trading account, profit and loss account, and balance sheet. The trading account shows results of buying and selling goods, including gross profit or loss. The profit and loss account includes all expenses to determine net profit or loss. The balance sheet provides a snapshot of the company's financial position at a point in time, including assets, liabilities, and capital.
(1)CT13.1) Your parents are considering investing in Apple Inc. co.pdf
(1)
CT13.1) Your parents are considering investing in Apple Inc. common stock. They ask you, as
an accounting expert, to make an analysis of the company for them. Financial statements of
Apple are presented in Appendix A. The complete annual report, including the notes to its
financial statements, is available at the companys website.
Instructions:
A) Make a 5-year trend analysis, using 2014 as the base year, of (1) net sales and (2) net income.
Comment on the significance of the trend results.
B) Compute for 2018 and 2017 the (1) debt to assets ratio and (2) times interest earned. (See
Note 3 for interest expense.) How would you evaluate Apples long-term solvency?
C) Compute for 2018 and 2017 the (1) profit margin, (2) asset turnover, (3) return on assets, and
(4) return on common stockholders equity. How would you evaluate Apples profitability? Total
assets at September 24, 2016, were $321,686 million and total stockholders equity at September
24, 2016, was $128,249 million.
D) What information outside the annual report may also be useful to your parents in making a
decision about Apple?
*Please ensure that ALL sections are labeled and answered (A, B, C, and D). Thank you for all
your help!
1. Debt to Assets Ratio
2018:$258,578 $365,725 = 71%
2017:$241,272 $375,319 = 64%
2. Times Interest Earned
2018:($59,531 + $13,372 + $3,240) $3,240 = 23.5 times
2017:($48,351 + $15,738 + $2,323) $2,323 = 28.6 times
Apple's long-term solvency has decreased. The debt to assets ratio indicates that creditors are
providing approximately 71% of Apple's total assets, up from 64%. Also, even though the times
interest earned ratio has decreased, Apple easily has the ability to pay interest payments when
they come due as indicated by the times interest earned ratio of approximately 24 times.
How can I get 3,240 and 2,323 in Times Interest Earned in question 2? Appendix A Specimen
Financial Statements: Apple Inc. Once each year, a corporation communicates to its stockholders
and other interested parties by issuing a complete set of audited financial statements. The annual
report, as this communication is called, summarizes the financial results of the company's
operations for the year and its plans for the future. Many annual reports are attractive,
malticolored, glossy public relations pieces, containing pictures of corporate officers and
directors as well as plotos and descriptions of new products and new buildings. Yet the busie
function of every annual report is to report financial information, almost all of which is a product
of the corporation's accounting system. The content and organization of corporate annual reports
have become fairly standardized. Excluding the public relations part of the report (pictures,
products, etc), the following are the traditional financial portions of the annual report: - Financial
Highlights - Letter to the Stockholders - Management's Discussion and Analysis - Financial
Statements - Notes to the Financial Statements - Managem.
Trading Profit And Loss CMD
The document discusses the Trading Profit and Loss Account, which summarizes the financial performance of a business over a year. It has two sections: the Trading Account, which shows gross profit before expenses, and the Profit and Loss Account, which shows net profit after expenses. The Trading Account lists revenue from sales and the cost of goods sold to calculate gross profit. The Profit and Loss Account starts with gross profit and lists additional revenue and expenses to calculate net profit. Managers use the Trading Profit and Loss Account to evaluate the business's financial results over time and compare performance to previous years and competitors.
Session08-Statement of Cash Flows.pptx
This document provides an overview of analyzing a company's statement of cash flows. It discusses why the statement of cash flows is needed in addition to the income statement and balance sheet. It also covers the key components of the statement of cash flows, including operating, investing, and financing activities. The document explains how to classify cash flows into these categories and provides examples of cash inflows and outflows for each type of activity. It compares the direct and indirect methods for preparing the statement of cash flows and includes an example of how to prepare one using both methods.
cashflowstatement-180516040943_230519_001118.pdf
The document discusses the cash flow statement, including its importance, purposes, components, and methods of preparation. Specifically, it defines operating, investing and financing activities, and what constitutes cash and cash equivalents. It also provides examples of the direct and indirect methods to prepare the cash flow statement, including working notes and calculations to derive cash flows from the given trial balance for a sample company.
Cash flow statement
The document discusses the cash flow statement, including its importance, purposes, components, and methods of preparation. Specifically, it defines operating, investing and financing activities. It also provides examples of indirect and direct methods to prepare the cash flow statement, including working notes and calculations. Finally, it includes a sample problem demonstrating the preparation of a cash flow statement using both the direct and indirect methods.
Overview, Techniques, Ratios and LimitationsCarlos B. Stei.docx
Overview, Techniques, Ratios and Limitations
Carlos B. Steinblock · [email protected]
Financial Reporting & Analysis
Recap
● The Income Statement
○ Net Sales · CoGS · Gross Profit
○ Operating Expense · Operating Profit
○ Other Income (Expense) · Equity Earnings
○ EBIT & Effective Tax Rate
○ Special Items · Net Earnings · EPS ·
Comprehensive Income
Agenda
● The Cash Flow Statement
○ ‘Cash is King’
○ Basic Principles - classification
○ Direct vs Indirect Method
○ Calculating CF · some examples
○ Analyzing CF
Cash Flow Statement
● reports the cash generated and spent during a specific
period of time (e.g., a month, quarter, or year). The
statement of cash flows acts as a bridge between the
income statement and balance sheet by showing how
money moved in and out of the business.
...https://corporatefinanceinstitute.com/resources/knowledge/accounting/statement-of-cash-flows/
Cash is King
Purposes of the CF Statement
The statement of cash flows assists investors, creditors, and others in
assessing such factors as:
● The company’s ability to generate positive cash flows in future periods
● The company’s ability to meet its obligations and to pay dividends
● The company’s need for external financing
● Reasons for differences between the amount of net income and the related net cash
flows from operating activities
● Both the cash and noncash aspects of the company’s investment and financing
transactions for the period
● Causes of the change in the amount of cash and cash equivalents between the
beginning and the end of the accounting period.
Basic Principle
The statement of cash flows is, in reality, another way of
presenting the balance sheet of a company; except in the
case of a balance sheet, which shows amounts at the end
of the accounting period, the statement of cash flows
shows the changes in the balance sheet accounts between
periods.
Basic Principle
The change in cash between periods is explained by the
changes in all the other balance sheet accounts, and each
balance sheet account is related either to an operating activity
(e.g., accounts receivable, inventory, accounts payable, net
income in the retained earnings account), an investing activity
(e.g., purchase or sale of property, plant, and equipment), or a
financing activity (e.g., borrowing and repaying debt).
CF from operating activities
CF from investing activities
CF from financing activities
CF Statement
Exercise
Exercise
Exercise
Direct vs Indirect Method
Firms may use one of two methods prescribed by the Financial Accounting
Standards Board (FASB) for calculating and presenting cash flow from
operating activities: the direct method and the indirect method. The direct
method shows cash collections from customers, interest and dividends
collected, other operating cash receipts, cash paid to suppliers and
employees, interest paid, taxes paid, and other operating cash payments.
The indir.
01 fs analysis
This document provides an overview of financial statement analysis techniques including horizontal analysis, vertical analysis, and calculating various financial ratios. It defines key terms, outlines objectives and limitations of financial statement analysis, and provides formulas and explanations for various liquidity, activity, solvency, profitability, and market-test ratios. Examples and exercises are also included to demonstrate applying these techniques.
Preparation Of Financial Statements In Xbrl Format
The document provides instructions for preparing financial statements in XBRL format using ACRA FS Manager. It outlines the steps to create or load financial statements, enter company information, complete the statements and notes, and save the statements in XBRL format. Singapore companies must file financial statements in XBRL or partial XBRL format, with some exempted categories. ACRA FS Manager is a free online tool to help companies prepare and manage financial statements in XBRL.
Statement of Cash Flows The Statement of Cash Flow, the fo.docx
Statement of Cash Flows
The Statement of Cash Flow, the fourth financial statement required by GAAP, discloses
how a corporation receives and spends cash. The module also introduces comparative
analysis, using horizontal and vertical techniques as well as standard financial ratios.
The Statement of Cash Flows
The fourth and last major financial statement for corporations is the Statement of Cash
Flows. Along with the Income Statement, Balance Sheet, and Statement of Stockholders'
Equity, the Statement of Cash Flows provides a consistent format for analyzing external
financial information across organizations.
Purpose of the Statement
As its name implies, the Statement of Cash Flows presents where a corporation received
cash (cash receipts) and where it spent cash (cash payments) during the fiscal year.
The statement has four major purposes:
• used to predict future cash flows and if bills can be paid
• used to determine if good financial investment decisions are being made by
management
• identifies if stockholder dividends can be paid to investors
• used to evaluate the relationship between changes in cash position and net income
The Statement of Cash Flows consists of three sections: operating activities, investing
activities, and financing activities. Each section or activity generates and/or uses cash.
For example:
cash is generated by:
• operating activities (receipts)
• investing activities (use of assets)
• financing activities (borrowing)
cash is used:
• operating activities (expenses to generate revenues)
• investing activities (purchase of assets)
• financing activities (repayment of long-term debt and equity payments)
Operating activities generate revenues and expenses. This source of cash is the most
important since it is derived from the main purpose of a corporation’s existence.
Investing activities deal with long-term assets. For example, the purchase of a new
machine would be an investing activity. Financing activities generate cash from
investors and creditors. If long-term debt were issued an inflow of cash would occur.
The issuance of additional stock would also generate cash while the retirement of long-
term debt would be a use of cash.
The preparation of the statement involves using the other three financial statements
(Income Statement, Balance Sheet, and Statement of Stockholders' Equity) and making
certain adjustments to shift focus from the accrual basis of accounting to the cash basis of
accounting.
The Financial Accounting Standards Board (FASB) has approved two methods of
preparing the Statement of Cash Flows: (1) the direct method, preferred by GAAP, and
(2) the indirect method, most often used by corporations.
Direct Method
The direct method provides more information and analyzes all activities that increase or
decrease cash. As with the indirect method, activities that increase or decrease cash are
first ident.
Cash Flow Statement
The document discusses the cash flow statement and how it provides information about cash inflows and outflows during a period of time for operating, investing, and financing activities. It explains that the cash flow statement highlights cash flows from different activities and is useful for short-term financial planning and cash management. However, it does not show the total financial position or liquidity of a firm.
cash_flow_statement.pdf
The document provides information about preparing a cash flow statement according to Accounting Standard 3 (Revised). It defines key terms like cash flows, cash and cash equivalents. It explains the direct and indirect methods for calculating cash flows from operating activities and discusses treatment of non-cash items. It also covers calculating cash flows from investing and financing activities and treatment of special items like taxes, interest and dividends. The document outlines the four steps for preparing a cash flow statement as calculating cash flows from operating, investing and financing activities and the net change in cash.
Wix Investor Relations 2020
The document discusses Wix's use of non-GAAP financial measures to supplement its consolidated financial statements prepared in accordance with GAAP. It defines several non-GAAP measures including collections, non-GAAP gross margin, non-GAAP operating income, and free cash flow. These measures adjust for items like share-based compensation, amortization, and acquisition-related expenses. The presentation of non-GAAP measures is not meant to be a substitute for GAAP measures but rather to provide additional insight. Forward-looking statements are based on management expectations and could differ based on various risk factors.
ECON 2302 Project· What is a negative externality Construct a g
ECON 2302 Project
· What is a negative externality? Construct a graph for the market for Steel showing the market price and quantity when the firms are dumping their industrial waste in the local waterways. What is the motivation for firms to pollute the local waterways?
· Explain how third parties are adversely affected from the pollution and how the negative externality can be internalized. Draw into the graph the appropriate shift of the supply curve which will remedy the negative externality and bring about the socially optimal level of output.
· What is a positive externality? Construct a graph for the market for vaccine shots showing the market price and quantity.
· Explain how third parties are benefiting from those who consume vaccine shots and how the positive externality can be internalized. Draw into the graph the appropriate shift of the demand curve which will remedy the positive externality.
1
Financial Statement Preparation Guidance Instructions
Financial Statement Entry Matrix (BUSN 5000)
The Financial Statement Entry Matrix below was developed in 2011 by Eddie Schwertz,
BUSN 5000 Course Lead for Webster University, to assist the online students with the
preparation of financial statements required for the Business Plan Term Project. It should be
used in conjunction with the Sample Business Plan B: Retail Business located in the Class
Resources area of the BUSN 5000 Online course and the Income Statement, Cash Flow
Statement, and Balance Sheet financial statements that follow the matrix on pages 3 to 5 of
this Word document file.
It is not possible to prepare instructions that answer all potential questions. However, an
attempt has been made to provide you with the situations you will likely most often
encounter during the preparation of the business plan for this course. It is recommended that
you print a copy of this help file for preparing the financial statements and a copy of the
Sample Business Plan B: Retail Business for reference as you use this matrix.
The Financial Statement Entry Matrix consists of four columns. The first column
identifies the financial statement item that appears on the three financial statements. In front
of each item is a bold upper-case letter. The purpose of the bold, highlighted capital letter
(e.g., A, B, C) is to assist you in locating the specific item on the financial statements and to
identify the relationships that exist between the item and the financial statements.
Note: While preparing financial statements, please remember in accounting that any
number shown in parentheses is a negative value. We recommend that you use
parentheses for negative numbers to emphasize that the number shown is a negative value.
Students should also round all figures to the nearest dollar.
2
Financial Statement Entry Matrix (BUSN 5000)
Financial Statement Item Income Statement Cash Flow Statement Balance Sheet
A. Net Sales Revenue Operating Activiti ...
SGS 2021 Full Year Results Alternative Performance Measures
We've delivered a strong financial performance in 2021, making significant progress on our new strategic plan.
#SGS #SGSGroup #WeAreSGS #FinancialResults
Final account ppt
This PPT is for Students of 11th, 12th and BBA. This ppt includes basic information for Final Account.
income statement.pptx
This document provides an overview of financial statements and income statements. It defines financial statements as reports that show a company's financial status and include the income statement, balance sheet, and cash flow statement. The income statement specifically shows whether a company made a profit or loss over a period of time by subtracting expenses from revenues. The document then discusses the contents, usefulness, limitations and presentation of actual income statements, using Wipro as an example.
Statement of Cash Flows - CR.pdf
The document provides an overview and definitions for key terms related to the statement of cash flows, including:
- The statement of cash flows reports sources and uses of cash divided into operating, investing, and financing activities.
- Transactions not involving cash are reported separately.
- Free cash flow is calculated as cash from operating activities less maintenance capital expenditures and dividends.
- The indirect and direct methods for preparing the operating activities section are described.
- Investing activities involve long-term assets, financing activities involve long-term liabilities and equity.
- Several examples are provided to illustrate preparing sections of the statement of cash flows.
How Cash Flow Is Calculated,Cash flow is calculated by making certain adjustm...
Cash flow is calculated by making certain adjustments to net income by adding or subtracting differences in revenue, expenses, and credit transactions (appearing on the balance sheet and income statement) resulting from transactions that occur from one period to the next.
Corporate Financial Debt Restructuring PowerPoint Presentation Slides
A process that allows multiple private and public organizations to lower their debt and improve their financial deficit by the means of asset transfer, equity exchange or increased payment time is known as debt restructuring. The following presentation provides an overview of the entire process of debt restructuring and how an organization can use it as tool to lower the debt. Initially this presentation provides an overview of the organization, its services and financial performance. These financial parameters can be revenues, gross profit, net profit and earning per share. Once the overview is provided the following the organization then needs to perform an in depth analysis of its current financial performance Multiple key aspect of the performance are covered such as the Income Statement, balance sheet, cash flow statement and other key ratios are captured. These ratios can be Price to Earning Ratio, Stock Turnover Ratio, Account Receivable Ratio, Creditor Turnover Ratio, Return on Equity and Account Payable Ratio. Once the financial performance is analyzed multiple options that can help the organization to recover from their debts are considered. These methods can be Merger and Acquisition, Debt Restructuring, Financial Restructuring and Bankruptcy. After Identifying multiple methods, a comparative analysis of these options is performed. After careful analysis debt restructuring is chosen to be the best option for the organization. After choosing debt restructuring as an option the organization initially studies the entire process of the same. The organization first goes through stabilization phase in which various pain points of the organization are identified and existing debt are reviewed. After that in preparation stage multiple regulatory requirements are identified and communication method for shareholder are considered. In the final stage Implementation, the actual process of debt restructuring begins as three major ways of debt restructuring transfer of Asset, Exchange of equity and Increase in payment time are studied. In the end multiple risk associated to debt restructuring are evaluated and mitigation strategies for the same are considered. The impact of debt restructuring is also evaluated and multiple KPIs Key performance indicators are decided to study the overall effect of debt restructuring. https://bit.ly/2NBhd1T
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.
cash-flow-statement-1220159910575245-9.pptx
The document discusses the cash flow statement, which reports an entity's cash inflows and outflows during a period. It is separated into three sections: operating activities, investing activities, and financing activities. Operating activities involve core business operations like sales, expenses, and collections. Investing activities involve the purchase and sale of long-term assets. Financing activities involve raising or repaying capital through equity/debt. The direct method shows major cash categories, while the indirect method reconciles net income to net cash flow from operations by adjusting for non-cash items. The cash flow statement provides useful information about an entity's liquidity and ability to generate future cash flows.
Final accounts
The document provides information on preparing final accounts, including a profit and loss account and balance sheet. It explains that the profit and loss account is used to determine the net profit or loss for the period by adjusting the gross profit for indirect expenses and other incomes. The balance sheet shows the assets, liabilities, and capital as of a certain date. It discusses various adjustments that need to be made like closing stock, outstanding expenses, prepaid expenses, and depreciation, and how they impact both accounts.
Hyatt Annual Report Done
The document provides an overview of analyzing Hyatt Hotel Corporation's annual report. It includes general information about the company such as its name, headquarters, fiscal year end, primary products/services, and stock price trends over the last two years. Common-size analysis of the income statement shows product costs as a percentage of revenue increased slightly from the previous year, while operating expenses and interest expenses decreased as percentages of revenue.
Compare and contrast the two images and record your responses below- f.docx
The document compares a true-color image and false-color image from SeaWiFS of the same phytoplankton bloom in the Bering Sea on June 15th and 16th, 2000. The true-color image shows the actual ocean colors which indicate different types and quantities of phytoplankton, but does not provide information on exact quantities or carbon uptake. The false-color image uses chlorophyll data from SeaWiFS instruments to simulate phytoplankton concentrations, providing more information on biomass and carbon fixation than the true-color image.
Compute net cash provided by operating activities using the indirect m.docx
Compute net cash provided by operating activities using the indirect method. (Show omounts that decrease cash flow with elther a - sign es. 15 , 000 or in parenthesis es. ( 15 , 000 ) Lily, Inc, reported net income of $2.10 million in 2022. Depreciation for the year was $134 , 400 , accounts receivable decreased $294 , 000 , and accounts piyable decreased $235 , 200 . Compute net cash provided by operating activities using the indirect method. Show amounts that decreose cash fow with elther a - stgn eg. 15 , 000 or in parenthesis eg ( 15 , 000 )
.
More Related Content
Similar to Compute cash flows from operating activities for Fillipes Company unde.docx
cashflowstatement-180516040943_230519_001118.pdf
The document discusses the cash flow statement, including its importance, purposes, components, and methods of preparation. Specifically, it defines operating, investing and financing activities, and what constitutes cash and cash equivalents. It also provides examples of the direct and indirect methods to prepare the cash flow statement, including working notes and calculations to derive cash flows from the given trial balance for a sample company.
Cash flow statement
The document discusses the cash flow statement, including its importance, purposes, components, and methods of preparation. Specifically, it defines operating, investing and financing activities. It also provides examples of indirect and direct methods to prepare the cash flow statement, including working notes and calculations. Finally, it includes a sample problem demonstrating the preparation of a cash flow statement using both the direct and indirect methods.
Overview, Techniques, Ratios and LimitationsCarlos B. Stei.docx
Overview, Techniques, Ratios and Limitations
Carlos B. Steinblock · [email protected]
Financial Reporting & Analysis
Recap
● The Income Statement
○ Net Sales · CoGS · Gross Profit
○ Operating Expense · Operating Profit
○ Other Income (Expense) · Equity Earnings
○ EBIT & Effective Tax Rate
○ Special Items · Net Earnings · EPS ·
Comprehensive Income
Agenda
● The Cash Flow Statement
○ ‘Cash is King’
○ Basic Principles - classification
○ Direct vs Indirect Method
○ Calculating CF · some examples
○ Analyzing CF
Cash Flow Statement
● reports the cash generated and spent during a specific
period of time (e.g., a month, quarter, or year). The
statement of cash flows acts as a bridge between the
income statement and balance sheet by showing how
money moved in and out of the business.
...https://corporatefinanceinstitute.com/resources/knowledge/accounting/statement-of-cash-flows/
Cash is King
Purposes of the CF Statement
The statement of cash flows assists investors, creditors, and others in
assessing such factors as:
● The company’s ability to generate positive cash flows in future periods
● The company’s ability to meet its obligations and to pay dividends
● The company’s need for external financing
● Reasons for differences between the amount of net income and the related net cash
flows from operating activities
● Both the cash and noncash aspects of the company’s investment and financing
transactions for the period
● Causes of the change in the amount of cash and cash equivalents between the
beginning and the end of the accounting period.
Basic Principle
The statement of cash flows is, in reality, another way of
presenting the balance sheet of a company; except in the
case of a balance sheet, which shows amounts at the end
of the accounting period, the statement of cash flows
shows the changes in the balance sheet accounts between
periods.
Basic Principle
The change in cash between periods is explained by the
changes in all the other balance sheet accounts, and each
balance sheet account is related either to an operating activity
(e.g., accounts receivable, inventory, accounts payable, net
income in the retained earnings account), an investing activity
(e.g., purchase or sale of property, plant, and equipment), or a
financing activity (e.g., borrowing and repaying debt).
CF from operating activities
CF from investing activities
CF from financing activities
CF Statement
Exercise
Exercise
Exercise
Direct vs Indirect Method
Firms may use one of two methods prescribed by the Financial Accounting
Standards Board (FASB) for calculating and presenting cash flow from
operating activities: the direct method and the indirect method. The direct
method shows cash collections from customers, interest and dividends
collected, other operating cash receipts, cash paid to suppliers and
employees, interest paid, taxes paid, and other operating cash payments.
The indir.
01 fs analysis
This document provides an overview of financial statement analysis techniques including horizontal analysis, vertical analysis, and calculating various financial ratios. It defines key terms, outlines objectives and limitations of financial statement analysis, and provides formulas and explanations for various liquidity, activity, solvency, profitability, and market-test ratios. Examples and exercises are also included to demonstrate applying these techniques.
Preparation Of Financial Statements In Xbrl Format
The document provides instructions for preparing financial statements in XBRL format using ACRA FS Manager. It outlines the steps to create or load financial statements, enter company information, complete the statements and notes, and save the statements in XBRL format. Singapore companies must file financial statements in XBRL or partial XBRL format, with some exempted categories. ACRA FS Manager is a free online tool to help companies prepare and manage financial statements in XBRL.
Statement of Cash Flows The Statement of Cash Flow, the fo.docx
Statement of Cash Flows
The Statement of Cash Flow, the fourth financial statement required by GAAP, discloses
how a corporation receives and spends cash. The module also introduces comparative
analysis, using horizontal and vertical techniques as well as standard financial ratios.
The Statement of Cash Flows
The fourth and last major financial statement for corporations is the Statement of Cash
Flows. Along with the Income Statement, Balance Sheet, and Statement of Stockholders'
Equity, the Statement of Cash Flows provides a consistent format for analyzing external
financial information across organizations.
Purpose of the Statement
As its name implies, the Statement of Cash Flows presents where a corporation received
cash (cash receipts) and where it spent cash (cash payments) during the fiscal year.
The statement has four major purposes:
• used to predict future cash flows and if bills can be paid
• used to determine if good financial investment decisions are being made by
management
• identifies if stockholder dividends can be paid to investors
• used to evaluate the relationship between changes in cash position and net income
The Statement of Cash Flows consists of three sections: operating activities, investing
activities, and financing activities. Each section or activity generates and/or uses cash.
For example:
cash is generated by:
• operating activities (receipts)
• investing activities (use of assets)
• financing activities (borrowing)
cash is used:
• operating activities (expenses to generate revenues)
• investing activities (purchase of assets)
• financing activities (repayment of long-term debt and equity payments)
Operating activities generate revenues and expenses. This source of cash is the most
important since it is derived from the main purpose of a corporation’s existence.
Investing activities deal with long-term assets. For example, the purchase of a new
machine would be an investing activity. Financing activities generate cash from
investors and creditors. If long-term debt were issued an inflow of cash would occur.
The issuance of additional stock would also generate cash while the retirement of long-
term debt would be a use of cash.
The preparation of the statement involves using the other three financial statements
(Income Statement, Balance Sheet, and Statement of Stockholders' Equity) and making
certain adjustments to shift focus from the accrual basis of accounting to the cash basis of
accounting.
The Financial Accounting Standards Board (FASB) has approved two methods of
preparing the Statement of Cash Flows: (1) the direct method, preferred by GAAP, and
(2) the indirect method, most often used by corporations.
Direct Method
The direct method provides more information and analyzes all activities that increase or
decrease cash. As with the indirect method, activities that increase or decrease cash are
first ident.
Cash Flow Statement
The document discusses the cash flow statement and how it provides information about cash inflows and outflows during a period of time for operating, investing, and financing activities. It explains that the cash flow statement highlights cash flows from different activities and is useful for short-term financial planning and cash management. However, it does not show the total financial position or liquidity of a firm.
cash_flow_statement.pdf
The document provides information about preparing a cash flow statement according to Accounting Standard 3 (Revised). It defines key terms like cash flows, cash and cash equivalents. It explains the direct and indirect methods for calculating cash flows from operating activities and discusses treatment of non-cash items. It also covers calculating cash flows from investing and financing activities and treatment of special items like taxes, interest and dividends. The document outlines the four steps for preparing a cash flow statement as calculating cash flows from operating, investing and financing activities and the net change in cash.
Wix Investor Relations 2020
The document discusses Wix's use of non-GAAP financial measures to supplement its consolidated financial statements prepared in accordance with GAAP. It defines several non-GAAP measures including collections, non-GAAP gross margin, non-GAAP operating income, and free cash flow. These measures adjust for items like share-based compensation, amortization, and acquisition-related expenses. The presentation of non-GAAP measures is not meant to be a substitute for GAAP measures but rather to provide additional insight. Forward-looking statements are based on management expectations and could differ based on various risk factors.
ECON 2302 Project· What is a negative externality Construct a g
ECON 2302 Project
· What is a negative externality? Construct a graph for the market for Steel showing the market price and quantity when the firms are dumping their industrial waste in the local waterways. What is the motivation for firms to pollute the local waterways?
· Explain how third parties are adversely affected from the pollution and how the negative externality can be internalized. Draw into the graph the appropriate shift of the supply curve which will remedy the negative externality and bring about the socially optimal level of output.
· What is a positive externality? Construct a graph for the market for vaccine shots showing the market price and quantity.
· Explain how third parties are benefiting from those who consume vaccine shots and how the positive externality can be internalized. Draw into the graph the appropriate shift of the demand curve which will remedy the positive externality.
1
Financial Statement Preparation Guidance Instructions
Financial Statement Entry Matrix (BUSN 5000)
The Financial Statement Entry Matrix below was developed in 2011 by Eddie Schwertz,
BUSN 5000 Course Lead for Webster University, to assist the online students with the
preparation of financial statements required for the Business Plan Term Project. It should be
used in conjunction with the Sample Business Plan B: Retail Business located in the Class
Resources area of the BUSN 5000 Online course and the Income Statement, Cash Flow
Statement, and Balance Sheet financial statements that follow the matrix on pages 3 to 5 of
this Word document file.
It is not possible to prepare instructions that answer all potential questions. However, an
attempt has been made to provide you with the situations you will likely most often
encounter during the preparation of the business plan for this course. It is recommended that
you print a copy of this help file for preparing the financial statements and a copy of the
Sample Business Plan B: Retail Business for reference as you use this matrix.
The Financial Statement Entry Matrix consists of four columns. The first column
identifies the financial statement item that appears on the three financial statements. In front
of each item is a bold upper-case letter. The purpose of the bold, highlighted capital letter
(e.g., A, B, C) is to assist you in locating the specific item on the financial statements and to
identify the relationships that exist between the item and the financial statements.
Note: While preparing financial statements, please remember in accounting that any
number shown in parentheses is a negative value. We recommend that you use
parentheses for negative numbers to emphasize that the number shown is a negative value.
Students should also round all figures to the nearest dollar.
2
Financial Statement Entry Matrix (BUSN 5000)
Financial Statement Item Income Statement Cash Flow Statement Balance Sheet
A. Net Sales Revenue Operating Activiti ...
SGS 2021 Full Year Results Alternative Performance Measures
We've delivered a strong financial performance in 2021, making significant progress on our new strategic plan.
#SGS #SGSGroup #WeAreSGS #FinancialResults
Final account ppt
This PPT is for Students of 11th, 12th and BBA. This ppt includes basic information for Final Account.
income statement.pptx
This document provides an overview of financial statements and income statements. It defines financial statements as reports that show a company's financial status and include the income statement, balance sheet, and cash flow statement. The income statement specifically shows whether a company made a profit or loss over a period of time by subtracting expenses from revenues. The document then discusses the contents, usefulness, limitations and presentation of actual income statements, using Wipro as an example.
Statement of Cash Flows - CR.pdf
The document provides an overview and definitions for key terms related to the statement of cash flows, including:
- The statement of cash flows reports sources and uses of cash divided into operating, investing, and financing activities.
- Transactions not involving cash are reported separately.
- Free cash flow is calculated as cash from operating activities less maintenance capital expenditures and dividends.
- The indirect and direct methods for preparing the operating activities section are described.
- Investing activities involve long-term assets, financing activities involve long-term liabilities and equity.
- Several examples are provided to illustrate preparing sections of the statement of cash flows.
How Cash Flow Is Calculated,Cash flow is calculated by making certain adjustm...
Cash flow is calculated by making certain adjustments to net income by adding or subtracting differences in revenue, expenses, and credit transactions (appearing on the balance sheet and income statement) resulting from transactions that occur from one period to the next.
Corporate Financial Debt Restructuring PowerPoint Presentation Slides
A process that allows multiple private and public organizations to lower their debt and improve their financial deficit by the means of asset transfer, equity exchange or increased payment time is known as debt restructuring. The following presentation provides an overview of the entire process of debt restructuring and how an organization can use it as tool to lower the debt. Initially this presentation provides an overview of the organization, its services and financial performance. These financial parameters can be revenues, gross profit, net profit and earning per share. Once the overview is provided the following the organization then needs to perform an in depth analysis of its current financial performance Multiple key aspect of the performance are covered such as the Income Statement, balance sheet, cash flow statement and other key ratios are captured. These ratios can be Price to Earning Ratio, Stock Turnover Ratio, Account Receivable Ratio, Creditor Turnover Ratio, Return on Equity and Account Payable Ratio. Once the financial performance is analyzed multiple options that can help the organization to recover from their debts are considered. These methods can be Merger and Acquisition, Debt Restructuring, Financial Restructuring and Bankruptcy. After Identifying multiple methods, a comparative analysis of these options is performed. After careful analysis debt restructuring is chosen to be the best option for the organization. After choosing debt restructuring as an option the organization initially studies the entire process of the same. The organization first goes through stabilization phase in which various pain points of the organization are identified and existing debt are reviewed. After that in preparation stage multiple regulatory requirements are identified and communication method for shareholder are considered. In the final stage Implementation, the actual process of debt restructuring begins as three major ways of debt restructuring transfer of Asset, Exchange of equity and Increase in payment time are studied. In the end multiple risk associated to debt restructuring are evaluated and mitigation strategies for the same are considered. The impact of debt restructuring is also evaluated and multiple KPIs Key performance indicators are decided to study the overall effect of debt restructuring. https://bit.ly/2NBhd1T
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.
cash-flow-statement-1220159910575245-9.pptx
The document discusses the cash flow statement, which reports an entity's cash inflows and outflows during a period. It is separated into three sections: operating activities, investing activities, and financing activities. Operating activities involve core business operations like sales, expenses, and collections. Investing activities involve the purchase and sale of long-term assets. Financing activities involve raising or repaying capital through equity/debt. The direct method shows major cash categories, while the indirect method reconciles net income to net cash flow from operations by adjusting for non-cash items. The cash flow statement provides useful information about an entity's liquidity and ability to generate future cash flows.
Final accounts
The document provides information on preparing final accounts, including a profit and loss account and balance sheet. It explains that the profit and loss account is used to determine the net profit or loss for the period by adjusting the gross profit for indirect expenses and other incomes. The balance sheet shows the assets, liabilities, and capital as of a certain date. It discusses various adjustments that need to be made like closing stock, outstanding expenses, prepaid expenses, and depreciation, and how they impact both accounts.
Hyatt Annual Report Done
The document provides an overview of analyzing Hyatt Hotel Corporation's annual report. It includes general information about the company such as its name, headquarters, fiscal year end, primary products/services, and stock price trends over the last two years. Common-size analysis of the income statement shows product costs as a percentage of revenue increased slightly from the previous year, while operating expenses and interest expenses decreased as percentages of revenue.
Similar to Compute cash flows from operating activities for Fillipes Company unde.docx (20)
Overview, Techniques, Ratios and LimitationsCarlos B. Stei.docx
Overview, Techniques, Ratios and LimitationsCarlos B. Stei.docx
Preparation Of Financial Statements In Xbrl Format
Preparation Of Financial Statements In Xbrl Format
Statement of Cash Flows The Statement of Cash Flow, the fo.docx
Statement of Cash Flows The Statement of Cash Flow, the fo.docx
ECON 2302 Project· What is a negative externality Construct a g
ECON 2302 Project· What is a negative externality Construct a g
SGS 2021 Full Year Results Alternative Performance Measures
SGS 2021 Full Year Results Alternative Performance Measures
How Cash Flow Is Calculated,Cash flow is calculated by making certain adjustm...
How Cash Flow Is Calculated,Cash flow is calculated by making certain adjustm...
Corporate Financial Debt Restructuring PowerPoint Presentation Slides
Corporate Financial Debt Restructuring PowerPoint Presentation Slides
More from Joe7Y7Nolany
Compare and contrast the two images and record your responses below- f.docx
The document compares a true-color image and false-color image from SeaWiFS of the same phytoplankton bloom in the Bering Sea on June 15th and 16th, 2000. The true-color image shows the actual ocean colors which indicate different types and quantities of phytoplankton, but does not provide information on exact quantities or carbon uptake. The false-color image uses chlorophyll data from SeaWiFS instruments to simulate phytoplankton concentrations, providing more information on biomass and carbon fixation than the true-color image.
Compute net cash provided by operating activities using the indirect m.docx
Compute net cash provided by operating activities using the indirect method. (Show omounts that decrease cash flow with elther a - sign es. 15 , 000 or in parenthesis es. ( 15 , 000 ) Lily, Inc, reported net income of $2.10 million in 2022. Depreciation for the year was $134 , 400 , accounts receivable decreased $294 , 000 , and accounts piyable decreased $235 , 200 . Compute net cash provided by operating activities using the indirect method. Show amounts that decreose cash fow with elther a - stgn eg. 15 , 000 or in parenthesis eg ( 15 , 000 )
.
Complete the following paragraph to describe the diversity that exists.docx
Complete the following paragraph to describe the diversity that exists in leaves. Plants growing in conditions tend to have reduced leaves with sunken stomata, while plants growing in conditions tend to have broad, wide leaves. For example, cacti have , which are modified leaves adapted to conditions. Leaf can be large and fleshy, as is the case with celery and rhubarb. Onion bulbs are actually shortened surrounded by fleshy leaves modified to store Leaves in peas and cucumbers are modified into that attach to objects, allowing the plant to climb. For example, the leaves of a sundew contain sticky to attract insects and that secrete digestive enzymes to digest their prey. The Venus fly-trap has that trigger leaves to snap closed when insects land on them. Plants adapted to -poor environments often have leaf modifications that enable them to capture insects.
.
Complete the following paragraph to describe soil profiles- Soil profi.docx
Complete the following paragraph to describe soil profiles. Soil profiles are vertical sections of the ground that range from the topmost layers to the bottommost unaltered rock below. Within a soil profile, each layer is referred to as a(n) soil horizon. The uppermost layer is typically humus, or decaying organic matter and all living organisms within it. This layer, also called the layer, should have the most ; however, they are often leached away. The second layer contains little or no , but does often contain soluble nutrients that were leached away from upper layers. This layer is referred to as the layer. The bottommost layer is typically that is shattered or weathered and is referred to as the layer.
.
Code transcript below- indents not here- import sys import json import.docx
Code transcript below, indents not here:
import sys
import json
import requests
import base64
# Firebase URL
firebase_url = "YOUR_FIREBASE_URL"
# Function to get the data from Firebase
def get_firebase_data(url):
response = requests.get(url)
data = json.loads(response.text)
return data
# Function to list all files and directories under a given directory
def list_directory(dir_path):
data = get_firebase_data(firebase_url + dir_path + ".json")
if data is not None:
for key in data.keys():
if key == "content":
print(dir_path + ": " + data[key])
else:
list_directory(dir_path + "/" + key)
# Function to create a new file with the given content
def create_file(file_path, content):
data = {"content": content}
response = requests.put(firebase_url + file_path + ".json", data=json.dumps(data))
# Function to create a new directory
def create_directory(dir_path):
data = {}
response = requests.put(firebase_url + dir_path + ".json", data=json.dumps(data))
# Function to remove a file or directory
def remove(path):
response = requests.delete(firebase_url + path + ".json")
# Function to export the file system structure in XML format
def export_xml():
root_data = get_firebase_data(firebase_url + ".json")
print("<root>")
for key in root_data.keys():
print("<" + key + ">")
export_directory(key)
print("</" + key + ">")
print("</root>")
# Function to export a directory and its contents in XML format
def export_directory(dir_path):
data = get_firebase_data(firebase_url + dir_path + ".json")
if data is not None:
for key in data.keys():
if key == "content":
content = data[key]
print("<file name='" + dir_path + "'>" + base64.b64encode(content.encode('utf-8')).decode('utf-8') + "</file>")
else:
print("<directory name='" + key + "'>")
export_directory(dir_path + "/" + key)
print("</directory>")
# Parse the command-line arguments
args = sys.argv
command = args[1]
path = args[2]
# Execute the appropriate command
if command == "-ls":
list_directory(path)
elif command == "-create":
content = args[3]
create_file(path, content)
elif command == "-mkdir":
create_directory(path)
elif command == "-rmdir" or command == "-rm":
remove(path)
elif command == "-export":
export_xml()
.
Complete the following statements- 1- Mature red blood cells are also.docx
Complete the following statements: 1. Mature red blood cells are also called . 2 2. The shape of a red blood cell can be described as a disc. 2 3. The functions of red blood cells are 4. is the oxygen-carrying substance in a red blood cell. 2 . 5. A mature red blood cell cannot reproduce because it lacks the development. 2 that was extruded during late 6. White bich celis are also called 7. White blood cells with granular cytoplasm are called + 2 . 8. White blood cells lacking granular cytoplasm are called 2 9. Polymorphonuclear leukocyte is another name for a with a segmented nucleus. 2 10. Normally, the most numerous white blood cells are. (2) 11. White blood cells with coarse reddish cytoplasmic granules are called (2) 12. are normally the least abundant of the white blood cells. 2 13. are the largest of the white blood cells, 2 14. are small agranulocytes that have relatively large, round nuclei with thin rims of cytoplasm. z . 15. Small cell fragments that function to prevent blood loss from an injury site are called 2.
.
CommonElements- You are given three sorted sequences A-B-C of $n--2$-.docx
CommonElements. You are given three sorted sequences A,B,C of $n**2$, $n$ and $\lg{n}$ keys. We would like to find their common elements (i.e. intersection) and print them in the output. Give the running time of a time efficient approach to solve this problem. (We are only interested in the running time.)
.
Cold climate species in the worlds extensive northern land masses Slow.docx
Cold climate species in the worlds extensive northern land masses Slowly migrating spices such as many long-lived plants Temperate insects with a broad range of evolutionary optima, including freezing tolerance Species with rapid long-distance dispersal including those with strong flight capacity and light wind-born seed
.
Companies that use IFRS- a- Are allowed to report property- plant- and.docx
Companies that use IFRS: a. Are allowed to report property, plant, and equipment and natural resources at fair value on their financial statements b. May only use historical cost as the measurement basis in financial reporting c. Are required to report all their assets on the statement of financial position at fair value d. May utilize the framework in a statement of concepts to estimate fair values when market data are not available. - Presentation and Disclosure of the IASB's conceptual framework indicates that the is the primary source of information about an entity's financial performance for the reporting period. a. Balance sheet b. Income statement c. Statement of owners' equity d. Statement of comprehensive income What is the name given to the agreement between the FASB and IASC to harmonize accounting standards? a. The Norwalk Agreement b. The London agreement c. The Washington D C agreement d. The Paris Accords What is the title of the form that foreign companies have used to reconcile their financial statements to U. S. GAAP? a. Form 10-K b .Form 10-Q c. Form SX d. Form 20-F
.
Comments in PHPi )Single Line Comments Comments that do not exceed the.docx
PHP supports two types of comments: single line comments that begin with // and multiple line comments enclosed between /* and */. Single line comments can be used for short comments on a single line, while multiple line comments allow for longer comments that span multiple lines.
Code error where list index is out of range when doing command like -p.docx
Code error where list index is out of range when doing command like "python3 edfs.py -create /user/file" Trying to follow instruction of python edfs.py -create which will create a file in the specified path. Note the file is empty and your implementation only needs to add the file name to your emulated file system. No need to add data for the file. The command should report an error if the file already exists. Also command "python3 edfs.py -ls /" should list all files under directory but is unable to due to some error that list object has no attribute keys.
Code transcript below, indents not here:
import sys
import json
import requests
import base64
# Firebase URL
firebase_url = "YOUR_FIREBASE_URL"
# Function to get the data from Firebase
def get_firebase_data(url):
response = requests.get(url)
data = json.loads(response.text)
return data
# Function to list all files and directories under a given directory
def list_directory(dir_path):
data = get_firebase_data(firebase_url + dir_path + ".json")
if data is not None:
for key in data.keys():
if key == "content":
print(dir_path + ": " + data[key])
else:
list_directory(dir_path + "/" + key)
# Function to create a new file with the given content
def create_file(file_path, content):
data = {"content": content}
response = requests.put(firebase_url + file_path + ".json", data=json.dumps(data))
# Function to create a new directory
def create_directory(dir_path):
data = {}
response = requests.put(firebase_url + dir_path + ".json", data=json.dumps(data))
# Function to remove a file or directory
def remove(path):
response = requests.delete(firebase_url + path + ".json")
# Function to export the file system structure in XML format
def export_xml():
root_data = get_firebase_data(firebase_url + ".json")
print("<root>")
for key in root_data.keys():
print("<" + key + ">")
export_directory(key)
print("</" + key + ">")
print("</root>")
# Function to export a directory and its contents in XML format
def export_directory(dir_path):
data = get_firebase_data(firebase_url + dir_path + ".json")
if data is not None:
for key in data.keys():
if key == "content":
content = data[key]
print("<file name='" + dir_path + "'>" + base64.b64encode(content.encode('utf-8')).decode('utf-8') + "</file>")
else:
print("<directory name='" + key + "'>")
export_directory(dir_path + "/" + key)
print("</directory>")
# Parse the command-line arguments
args = sys.argv
command = args[1]
path = args[2]
# Execute the appropriate command
if command == "-ls":
list_directory(path)
elif command == "-create":
content = args[3]
create_file(path, content)
elif command == "-mkdir":
create_directory(path)
elif command == "-rmdir" or command == "-rm":
remove(path)
elif command == "-export":
export_xml()
.
Climate has a direct influence on the key eclosystem processes of and.docx
Climate has a direct influence on the key eclosystem processes of and thereby controlling the rates at which nutrients cycle through the ecosystem. net primary productivity; decomposition net primary productivity; secondary productivity nitrogen cycling; carbon cycling competition; predation
.
CLINICAL QUESTIONS 1-List the nursing interventions for clients with l.docx
CLINICAL QUESTIONS 1.List the nursing interventions for clients with lymphomas including neutropenic, infection, anemic and bleeding precautions. 2.List the different access sites for chemotherapy and the rationales for their choice. This includes short long-term (Ex: Peripheral IV, central venous line, implantable ports etc.). 3.List the types of blood products (whole blood, packed cells etc.) available for administration to clients, including client safety features (acute and delayed) to prevent complications. 4. List what nursing interventions would be done for the client with a reaction to a blood product, including psychosocial, spiritual, and cultural aspects. 5.List the ethical/legal aspects of safe blood product administration. 6.List common medications given for anemia and blood-stimulating drugs given for leukemia.
.
Circle the correct answer- 1- The teclnique of using a group of disks.docx
Circle the correct answer. 1. The teclnique of using a group of disks as one storage unit is known as: a) disk striping b) disk mirroring c) parity scheme d) error correction code (ECC) 2. An expansion bus connects : a) relatively slow devices such as keyboards b) different disks together c) the processor-memory subsystem to fast devices d) a , b and c 3) The disk scheduling algorithm that scans the disk as far as the final request on both directions is: a) FCFS b) SCAN c) SSTF d) C-LOOK 4) Each row in the access matrix corresponds to: a) An access list for one object b) A capability list c) The operations allowed for a domain d) The permissions for one user 5) The algorithm that replaces the page that will not be used for the longest period of time is known as: a) FIFO b) Optimal c) L R U d) Round Robin
.
complete step give answer Three different methods of teaching English.docx
complete step give answer
Three different methods of teaching English are used on three group of students. Random samples of size 4 are taken from each group and the marks obtained by the sample students in each group are given. Use ANOVA to find out whether teaching methods had any effects on the students' performance at 0.01 levels
.
Class abstraction means--- Putting all data fields private and creatin.docx
Class abstraction means... Putting all data fields private and creating getters and setters for accessing them Using the implements keywosy to allow child classes to be used polymorphically All data fields and methods relate to one thing and one thing only Publishing a public contract (methods and/or constants) for using a class while hiding its internal workings.
.
Consider the Titanic dataset- summarized according to economic status.docx
Consider the Titanic dataset, summarized according to economic status (class), sex, age and survival. Using Random Forest asked to predict whether a passenger on the titanic would have been survived or not.
Paste the correct output pics and correct code an upvote will be given
.
Classify each of the following based on the macroeconomic definitions.docx
Classify each of the following based on the macroeconomic definitions of saving and investment.
Saving
Investment
.
Consider the relationship between a parasite and its host- There is pr (1).docx
Consider the relationship between a parasite and its host. There is pressure on the host to evolve and become resistant to the parasite and there is pressure on the parasite to evolve ways to cope with the resistance of the host. Both species need to change genetically to keep up with the changes in the other species. What is this an example of? Parthenogenesis Inbreeding depression The Red Queen Hypothesis DNA recombination Progressive evolution
.
Consider the investment projects in the table below- all of which have.docx
Consider the investment projects in the table below, all of which have a four-year investment life. (a) What is the payback period of each project? (b) What is the discounted payback period at an interest rate of 15% for each project?
.
More from Joe7Y7Nolany (20)
Compare and contrast the two images and record your responses below- f.docx
Compare and contrast the two images and record your responses below- f.docx
Compute net cash provided by operating activities using the indirect m.docx
Compute net cash provided by operating activities using the indirect m.docx
Complete the following paragraph to describe the diversity that exists.docx
Complete the following paragraph to describe the diversity that exists.docx
Complete the following paragraph to describe soil profiles- Soil profi.docx
Complete the following paragraph to describe soil profiles- Soil profi.docx
Code transcript below- indents not here- import sys import json import.docx
Code transcript below- indents not here- import sys import json import.docx
Complete the following statements- 1- Mature red blood cells are also.docx
Complete the following statements- 1- Mature red blood cells are also.docx
CommonElements- You are given three sorted sequences A-B-C of $n--2$-.docx
CommonElements- You are given three sorted sequences A-B-C of $n--2$-.docx
Cold climate species in the worlds extensive northern land masses Slow.docx
Cold climate species in the worlds extensive northern land masses Slow.docx
Companies that use IFRS- a- Are allowed to report property- plant- and.docx
Companies that use IFRS- a- Are allowed to report property- plant- and.docx
Comments in PHPi )Single Line Comments Comments that do not exceed the.docx
Comments in PHPi )Single Line Comments Comments that do not exceed the.docx
Code error where list index is out of range when doing command like -p.docx
Code error where list index is out of range when doing command like -p.docx
Climate has a direct influence on the key eclosystem processes of and.docx
Climate has a direct influence on the key eclosystem processes of and.docx
CLINICAL QUESTIONS 1-List the nursing interventions for clients with l.docx
CLINICAL QUESTIONS 1-List the nursing interventions for clients with l.docx
Circle the correct answer- 1- The teclnique of using a group of disks.docx
Circle the correct answer- 1- The teclnique of using a group of disks.docx
complete step give answer Three different methods of teaching English.docx
complete step give answer Three different methods of teaching English.docx
Class abstraction means--- Putting all data fields private and creatin.docx
Class abstraction means--- Putting all data fields private and creatin.docx
Consider the Titanic dataset- summarized according to economic status.docx
Consider the Titanic dataset- summarized according to economic status.docx
Classify each of the following based on the macroeconomic definitions.docx
Classify each of the following based on the macroeconomic definitions.docx
Consider the relationship between a parasite and its host- There is pr (1).docx
Consider the relationship between a parasite and its host- There is pr (1).docx
Consider the investment projects in the table below- all of which have.docx
Consider the investment projects in the table below- all of which have.docx
Recently uploaded
Bossa N’ Roll Records by Ismael Vazquez.
Bossa N Roll Records presentation by Izzy Vazquez for Music Retail and Distribution class at Full Sail University
THE SACRIFICE HOW PRO-PALESTINE PROTESTS STUDENTS ARE SACRIFICING TO CHANGE T...
The recent surge in pro-Palestine student activism has prompted significant responses from universities, ranging from negotiations and divestment commitments to increased transparency about investments in companies supporting the war on Gaza. This activism has led to the cessation of student encampments but also highlighted the substantial sacrifices made by students, including academic disruptions and personal risks. The primary drivers of these protests are poor university administration, lack of transparency, and inadequate communication between officials and students. This study examines the profound emotional, psychological, and professional impacts on students engaged in pro-Palestine protests, focusing on Generation Z's (Gen-Z) activism dynamics. This paper explores the significant sacrifices made by these students and even the professors supporting the pro-Palestine movement, with a focus on recent global movements. Through an in-depth analysis of printed and electronic media, the study examines the impacts of these sacrifices on the academic and personal lives of those involved. The paper highlights examples from various universities, demonstrating student activism's long-term and short-term effects, including disciplinary actions, social backlash, and career implications. The researchers also explore the broader implications of student sacrifices. The findings reveal that these sacrifices are driven by a profound commitment to justice and human rights, and are influenced by the increasing availability of information, peer interactions, and personal convictions. The study also discusses the broader implications of this activism, comparing it to historical precedents and assessing its potential to influence policy and public opinion. The emotional and psychological toll on student activists is significant, but their sense of purpose and community support mitigates some of these challenges. However, the researchers call for acknowledging the broader Impact of these sacrifices on the future global movement of FreePalestine.
مصحف القراءات العشر أعد أحرف الخلاف سمير بسيوني.pdf
مصحف أحرف الخلاف للقراء العشرةأعد أحرف الخلاف بالتلوين وصلا سمير بسيوني غفر الله له
Level 3 NCEA - NZ: A Nation In the Making 1872 - 1900 SML.ppt
The History of NZ 1870-1900.
Making of a Nation.
From the NZ Wars to Liberals,
Richard Seddon, George Grey,
Social Laboratory, New Zealand,
Confiscations, Kotahitanga, Kingitanga, Parliament, Suffrage, Repudiation, Economic Change, Agriculture, Gold Mining, Timber, Flax, Sheep, Dairying,
BPSC-105 important questions for june term end exam
BPSC-105 important questions for june term end exam
NIPER 2024 MEMORY BASED QUESTIONS.ANSWERS TO NIPER 2024 QUESTIONS.NIPER JEE 2...
NIPER JEE PYQ
NIPER JEE QUESTIONS
MOST FREQUENTLY ASK QUESTIONS
NIPER MEMORY BASED QUWSTIONS
How to Fix [Errno 98] address already in use
This slide will represent the cause of the error “[Errno 98] address already in use” and the troubleshooting steps to resolve this error in Odoo.
Educational Technology in the Health Sciences
Plenary presentation at the NTTC Inter-university Workshop, 18 June 2024, Manila Prince Hotel.
How to Manage Reception Report in Odoo 17
A business may deal with both sales and purchases occasionally. They buy things from vendors and then sell them to their customers. Such dealings can be confusing at times. Because multiple clients may inquire about the same product at the same time, after purchasing those products, customers must be assigned to them. Odoo has a tool called Reception Report that can be used to complete this assignment. By enabling this, a reception report comes automatically after confirming a receipt, from which we can assign products to orders.
Temple of Asclepius in Thrace. Excavation results
The temple and the sanctuary around were dedicated to Asklepios Zmidrenus. This name has been known since 1875 when an inscription dedicated to him was discovered in Rome. The inscription is dated in 227 AD and was left by soldiers originating from the city of Philippopolis (modern Plovdiv).
skeleton System.pdf (skeleton system wow)
🔥🔥🔥🔥🔥🔥🔥🔥🔥
إضغ بين إيديكم من أقوى الملازم التي صممتها
ملزمة تشريح الجهاز الهيكلي (نظري 3)
💀💀💀💀💀💀💀💀💀💀
تتميز هذهِ الملزمة بعِدة مُميزات :
1- مُترجمة ترجمة تُناسب جميع المستويات
2- تحتوي على 78 رسم توضيحي لكل كلمة موجودة بالملزمة (لكل كلمة !!!!)
#فهم_ماكو_درخ
3- دقة الكتابة والصور عالية جداً جداً جداً
4- هُنالك بعض المعلومات تم توضيحها بشكل تفصيلي جداً (تُعتبر لدى الطالب أو الطالبة بإنها معلومات مُبهمة ومع ذلك تم توضيح هذهِ المعلومات المُبهمة بشكل تفصيلي جداً
5- الملزمة تشرح نفسها ب نفسها بس تكلك تعال اقراني
6- تحتوي الملزمة في اول سلايد على خارطة تتضمن جميع تفرُعات معلومات الجهاز الهيكلي المذكورة في هذهِ الملزمة
واخيراً هذهِ الملزمة حلالٌ عليكم وإتمنى منكم إن تدعولي بالخير والصحة والعافية فقط
كل التوفيق زملائي وزميلاتي ، زميلكم محمد الذهبي 💊💊
🔥🔥🔥🔥🔥🔥🔥🔥🔥
A Free 200-Page eBook ~ Brain and Mind Exercise.pptx
(A Free eBook comprising 3 Sets of Presentation of a selection of Puzzles, Brain Teasers and Thinking Problems to exercise both the mind and the Right and Left Brain. To help keep the mind and brain fit and healthy. Good for both the young and old alike.
Answers are given for all the puzzles and problems.)
With Metta,
Bro. Oh Teik Bin 🙏🤓🤔🥰
220711130083 SUBHASHREE RAKSHIT Internet resources for social science
Internet resources for social science
A Visual Guide to 1 Samuel | A Tale of Two Hearts
These slides walk through the story of 1 Samuel. Samuel is the last judge of Israel. The people reject God and want a king. Saul is anointed as the first king, but he is not a good king. David, the shepherd boy is anointed and Saul is envious of him. David shows honor while Saul continues to self destruct.
BÀI TẬP BỔ TRỢ TIẾNG ANH LỚP 8 - CẢ NĂM - FRIENDS PLUS - NĂM HỌC 2023-2024 (B...
BÀI TẬP BỔ TRỢ TIẾNG ANH LỚP 8 - CẢ NĂM - FRIENDS PLUS - NĂM HỌC 2023-2024 (B...Nguyen Thanh Tu Collection
https://app.box.com/s/nrwz52lilmrw6m5kqeqn83q6vbdp8yzpRecently uploaded (20)
THE SACRIFICE HOW PRO-PALESTINE PROTESTS STUDENTS ARE SACRIFICING TO CHANGE T...
THE SACRIFICE HOW PRO-PALESTINE PROTESTS STUDENTS ARE SACRIFICING TO CHANGE T...
مصحف القراءات العشر أعد أحرف الخلاف سمير بسيوني.pdf
مصحف القراءات العشر أعد أحرف الخلاف سمير بسيوني.pdf
Level 3 NCEA - NZ: A Nation In the Making 1872 - 1900 SML.ppt
Level 3 NCEA - NZ: A Nation In the Making 1872 - 1900 SML.ppt
BPSC-105 important questions for june term end exam
BPSC-105 important questions for june term end exam
220711130088 Sumi Basak Virtual University EPC 3.pptx
220711130088 Sumi Basak Virtual University EPC 3.pptx
NIPER 2024 MEMORY BASED QUESTIONS.ANSWERS TO NIPER 2024 QUESTIONS.NIPER JEE 2...
NIPER 2024 MEMORY BASED QUESTIONS.ANSWERS TO NIPER 2024 QUESTIONS.NIPER JEE 2...
A Free 200-Page eBook ~ Brain and Mind Exercise.pptx
A Free 200-Page eBook ~ Brain and Mind Exercise.pptx
220711130083 SUBHASHREE RAKSHIT Internet resources for social science
220711130083 SUBHASHREE RAKSHIT Internet resources for social science
BÀI TẬP BỔ TRỢ TIẾNG ANH LỚP 8 - CẢ NĂM - FRIENDS PLUS - NĂM HỌC 2023-2024 (B...
BÀI TẬP BỔ TRỢ TIẾNG ANH LỚP 8 - CẢ NĂM - FRIENDS PLUS - NĂM HỌC 2023-2024 (B...
Compute cash flows from operating activities for Fillipes Company unde.docx
- 1. Compute cash flows from operating activities for Fillipes Company under the indirect reporting format. Fillipes Company provided you with the following information for the current year. Accounts Payable relate to Selling, General and Administrative Expenses. (Click the icon to view the statement of net income.) (Click the icon to view the select balance sheet accounts.) Requirement Compute net cash flow from operating activities under the indirect reporting format. (Use a minus sign or parentheses for any cash outflows and/or net cash used by operating activities. If an input field is not used in the statement, leave the input field empty; do not select a label or enter a zero.) Statement of Net Income Select Balance Sheet Accounts Fillipes Company Partial Statement of Cash Flows (Indirect Method) For the Year Ended December 31, 2023 Operating Activities: Adjustments to Reconcile Net Income to Cash Flows from Operating Activities: Changes in Current Assets and Liabilities Net Cash Provided (Used) by Operating Activities Cash Collected from Customers Cash Paid for Income Taxes Cash Paid for Interest Cash Paid for Selling, General, and Administrative Expenses Decrease in Accounts Payable Decrease in Accrued Expenses Decrease in Income Taxes Payable Decrease in Prepaid Rent Depreciation Expense