Class Exercise - Topic 5
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Dr. Foo Manchu's Pet Store had net sales of $72,970 in 2014. The cost of goods sold was $49,610, resulting in a gross profit of $23,360. Total expenses were $16,205, giving a net profit of $7,155. The owner's equity increased from $30,200 in 2013 to $35,600 in 2014. Several profitability and stability ratios were calculated to analyze trends from 2013 to 2014.
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Similar to Class Exercise - Topic 5
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Page 37 of 73 8. Financial Planning The financia.docx
Page 37 of 73
8. Financial Planning
The financial planning below is prepared with the help of the Profit and loss
(Appendix 6) and balance sheet (Appendix 4 and 5) of Yum! We based on
Brands, the franchisor of KFC and Pizza Hut, for the financial year 2013 as a
sample and consideration of our financial planning.
As a franchisor, the company will have to take into consideration of the financials
of the franchisee. Thus the planning will show 2 sets of accounts, the franchisee
and the franchisor respectively.
All Financials below will be prepared in Singapore dollar as the company will be
incorporated in Singapore and tax rate will follow the Singapore tax rate of 17%.
8.1 Projected Profit and loss statement for the financial year 2015 to 2017
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and estimated expenses that will incur in the cause of doing business.
Page 38 of 73
Figure 10: Projected profit and loss of one franchisee
2015 2016 2017
Please refer to the
Assumption table
(figure 7)
Revenues S$ S$ S$
Resturant Sales 102,200 255,500 383,250 1
Cost of sales
Purchase of ingredients 30,660 76,650 114,975 2
Importing and freight cost 20,440 51,100 76,650 3
Packaging and others 5,110 12,775 19,163 4
Service staff cost 76,650 76,650 76,650 5
Total cost of sales 132,860 217,175 287,438
Operating profit ‐30,660 38,325 95,813
Gross profit margin ‐30% 15% 25%
Adminstrative Expenses
Bank charges 50 50 50 6
Depreciation of equipments 50,000 50,000 50,000 7
Printing and stationery 300 315 331 8
Rental of resturant 60,000 60,000 60,000 9
Travelling expenses 500 550 605 10
Professional fee
Accounting fee 4,000 4,800 5,760 11
Audit fee 2,000 2,400 2,400 12
Secretarial fee 600 600 600 13
Tax agent fee 800 800 800 14
Franchisee Fee
One time franchisee fee 25,000 ‐ ‐ 15
Royalties fee ‐ 2,683 6,707 15
Advertisement fee 5,110 12,775 19,163 15
Total expense 148,360 134,973 146,415
Net profit / loss before tax ‐179,020 ‐96,648 ‐50,603
Tax at 17% ‐ ‐ ‐
Net profit / loss ‐179,020 ‐96,648 ‐50,603
Page 39 of 73
As seen from figure 6, the franchisee is making losse.
Business Analysis PowerPoint Presentation Slides
Identify new business opportunities with the aid of our content ready Business Analysis PowerPoint Presentation Slides. Take the assistance of the professionally designed enterprise analysis PPT slideshow to illustrate problems faced by manufacturing companies such as inflexible manufacturing processes, inventory turnover ratio, etc. Demonstrate monthly milestones achieved by your company using this visually appealing requirement analysis PPT slides. The strategic business planning PowerPoint complete deck contains forty-three ready to use templates that help you to display the company’s market share in both domestic and global markets with its competitors. Utilize the company’s performance assessment PPT slides to showcase revenue split by quarter, geography, product, and segment. Talk about current methods to maintain product quality and advanced methods to improve it. You can also use the enterprise planning and assessment PowerPoint templates to represent the current performance status of your company. Thus, download our topic-specific business planning PowerPoint presentation to create a dashboard for measuring business performance. Our Business Analysis PowerPoint Presentation Slides ensure a full circle. You will get to experience completeness. https://bit.ly/2W37HKe
Stayer acc 560 week 6 homework chapter 9 and chapter 10
acc 560 week 6 dq flexible budget new,acc 560 week 6 homework chapter 9 and chapter 10 e9-3,e9-8,e9-15,p9-5a,e10-3,e10-5,e10-17,p10-5a new,acc 560 week 6 quiz 4 chapters 7 and 8 new,strayer acc 560,acc 560,strayer acc 560 week 6 tutorial,acc 560 week 6 assignment,strayer acc 560 week 6 help
Stayer acc 560 week 6 homework chapter 9 and chapter 10
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Stayer acc 560 week 6 homework chapter 9 and chapter 10
acc 560 week 6 dq flexible budget new,acc 560 week 6 homework chapter 9 and chapter 10 e9-3,e9-8,e9-15,p9-5a,e10-3,e10-5,e10-17,p10-5a new,acc 560 week 6 quiz 4 chapters 7 and 8 new,strayer acc 560,acc 560,strayer acc 560 week 6 tutorial,acc 560 week 6 assignment,strayer acc 560 week 6 help
FIN 534 – Homework Set #1 © 2014 Strayer University. A.docx
FIN 534 – Homework Set #1
© 2014 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information
and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of
Strayer University.
FIN 534 Homework Set #1 Page 1 of 4
Directions: Answer the following questions on a separate document. Explain how you reached the answer
or show your work if a mathematical calculation is needed, or both. Submit your assignment using the
assignment link in the course shell. This homework assignment is worth 100 points.
Use the following information for Questions 1 through 8:
Assume that you recently graduated and have just reported to work as an investment advisor at the one
of the firms on Wall Street. You have been presented and asked to review the following Income
Statement and Balance Sheets of one of the firm’s clients. Your boss has developed the following set of
questions you must answer.
Income Statements and Balance Sheet
Balance Sheet 2012 2013 2014
Cash $9,000 $7,282 $14,000
Short-term investments 48,600 20,000 71,632
Accounts receivable 351,200 632,160 878,000
Inventories 715,200 1,287,360 1,716,480
Total current assets $1,124,000 $1,946,802 $2,680,112
Gross fixed assets 491,000 1,202,950 1,220,000
Less: Accumulated depreciation 146,200 263,160 383,160
Net fixed assets $344,800 $939,790 $836,840
Total assets $1,468,800 $2,886,592 $3,516,952
Liabilities and Equity
Accounts payable $145,600 $324,000 $359,800
Notes payable 200,000 720,000 300,000
Accruals 136,000 284,960 380,000
Total current liabilities $481,600 $1,328,960 $1,039,800
Long-term debt 323,432 1,000,000 500,000
Common stock (100,000
shares)
460,000 460,000 1,680,936
Retained earnings 203,768 97,632 296,216
Total equity $663,768 $557,632 $1,977,152
Total liabilities and equity $1,468,800 $2,886,592 $3,516,952
FIN 534 – Homework Set #1
© 2014 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information
and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of
Strayer University.
FIN 534 Homework Set #1 Page 2 of 4
Income Statements 2012 2013 2014
Sales $3,432,000 $5,834,400 $7,035,600
Cost of goods sold except depr. 2,864,000 4,980,000 5,800,000
Depreciation and amortization 18,900 116,960 120,000
Other expenses 340,000 720,000 612,960
Total operating costs $3,222,900 $5,816,960 $6,532,960
EBIT $209,100 $17,440 $502,640
Interest expense 62,500 176,000 80,000
EBT $146,600 ($158,560) $422,640
Taxes (40%) 58,640 -63,424 169,056
Net income $87,960 ($95,136) $253,584
Other Data 2012 2013 2014
Stock price $8.50 $6.00 ...
Stayer acc 560 week 6 homework chapter 9 and chapter 10
acc 560 week 6 dq flexible budget new,acc 560 week 6 homework chapter 9 and chapter 10 e9-3,e9-8,e9-15,p9-5a,e10-3,e10-5,e10-17,p10-5a new,acc 560 week 6 quiz 4 chapters 7 and 8 new,strayer acc 560,acc 560,strayer acc 560 week 6 tutorial,acc 560 week 6 assignment,strayer acc 560 week 6 help
Stayer acc 560 week 6 homework chapter 9 and chapter 10
acc 560 week 6 dq flexible budget new,acc 560 week 6 homework chapter 9 and chapter 10 e9-3,e9-8,e9-15,p9-5a,e10-3,e10-5,e10-17,p10-5a new,acc 560 week 6 quiz 4 chapters 7 and 8 new,strayer acc 560,acc 560,strayer acc 560 week 6 tutorial,acc 560 week 6 assignment,strayer acc 560 week 6 help
Breakeven analysis
This document discusses breakeven analysis, also known as cost-volume-profit (CVP) analysis. CVP analysis examines the relationship between costs, revenue, output levels, and profit. It is used for short-term planning and decision making. The document defines key terms related to CVP analysis, such as breakeven point, contribution per unit, margin of safety, and marginal cost. Examples are provided to demonstrate how to calculate breakeven point, margin of safety, and the output level required to achieve a target profit using CVP analysis.
Name_________Zilin Li________Name__________Yueran Chen____.docx
Name:_________Zilin Li________
Name:__________Yueran Chen____
Name:__________Sylvia Tang _____
__
Accounting 211
Annual Report Analysis
Using the financial statements you have prepared for the Behrend Company, complete the following questions. Use your Excel horizontal and vertical analyses to answer the following.
Income Statement Analysis
1. By how much did net sales increase or (decrease) from 2012 to 2013? $
216600
By how much is it predicted to increase from 2013 to 2014? $
111300
2.
By what percentage did net sales increase or (decrease) from 2012 to 2013? 24.2
%
By how much is it predicted to increase from 2013 to 2014?
10.0
%
3.
Net sales can change either due to the quantity sold, or because the same quantity is sold at a different price. What is the reason for the Net Sales change for this company?
Net sale will increase if more quantities are sold and it will decrease if fewer quantities are sold (both under the condition of same price). If the same quantity is sold at a different price, the net sales will increase if the price is charge at a higher amount. The net sales will decrease if the price is charge at a lower amount.
4.
What was the COGS Percentage for the first year of operations (2012)?
-56.9
%_ What was the COGS Percentage for the second year of operations (2013)?
-55
%_ What is the COGS Percentage projected for the third year of operations (2014)?
-45
%_
5.
Cost of Goods Sold (“COGS”) decreased from the first year to the second year and from the second year to the third year. Normally, we would expect that when sales increase, the cost of those sales would also increase. How could a large increase in the quantity sold help lower the cost of each unit being purchased or manufactured for sale?
Possibility 1: since there is always fixed cost, the higher amount of goods sold lowers the fixed cost per unit sold. Possibility 2: when a company produce more goods for sold, the company is likely to get a discount from material/inventory suppliers, which lowers the product cost per unit produced. Possibility 3: When a company produces one additional good, the cost of each unit decreases. The company should produce at marginal revenue equal marginal cost to maximize profit.
6.
How much is the Company’s total gross margin in dollars in 2012? _$_
386400
In 2013? _$_
504900
In 2014? _$673365
7.
What is the total gross margin percent in 2012?
43.1
%
In 2013? _
45
% In 2014? __
55
%
8.
How much is the Company’s operating expenses in dollars in 2012_$_
-362000
In 2013? _$_
-312463
In 2014? _$_
-598944
9.
What is the operating expenses percentage in 2012? _
-49
%
In 2013? _
-28
% In 2014? _
-40.4
%
10.
What would cause operating expenses to decrease from the start-up year until the first full year, and then increase as a percentage of net sales as they ramped up their operations?
Operating expenses decrease because the company cuts its labor an.
Elevate Certifiable Geniuses | Financial Section Sustainability
This document summarizes the financial projections and assumptions for Elevate, a company that generates revenue from selling internet-based bundled products and services. It is estimated that Elevate will have around 650 representatives in 2014, growing to over 15,000 by 2018, which will significantly drive revenue growth. Revenues are projected to increase 288% in 2014 and 243% in 2015, with gross margins between 60-80% on average. Operating margins are estimated between 5-18% through 2015. The company expects to launch new IPTV and security platforms in 2015, further enhancing revenue growth potential. Cost of sales will increase in line with revenues from commissions paid to representatives.
FINANCIAL REPORTINGDont let foreign currency fluctuatio.docx
FINANCIAL REPORTING
Don't let foreign
currency fluctuations
im pair performance
measurements
Companies need to determine the best approach for translating
financial statements to show true operating performance.
By Mark D. Mishler, CPA
60 I Journal o f Accountancy December 2015
T
he value o f the U.S. dollar rose significantly
from June 2014 to April 2015 compared
w ith other foreign currencies. For U.S.
companies with international operations, that
could have resulted in reduced reported sales and
net income. But the stronger dollar could also have
had an impact on the companies’ internal perfor
mance analyses.
ASC Topic 830, Foreign Currency Matters,
prescribes methods for translating foreign opera
tions’financial statements into U.S. dollars for
consolidation. But drawing operating performance
conclusions from these U.S. GAAP-translated
financial statements may result in the wrong
conclusions and suboptimal decisions impacting
future financial performance.
For example, the U.S. dollar appreciated 17%
against the euro from an average $1.3695 in the
first quarter o f 2014 to an average $1.1320 in the
first quarter o f 2015. Quarterly averages are the
basis for translating foreign income statements
under U.S. G A A P (Topic 830).
This article ultimately shows that a constant-
dollar income statement presentation may best
illustrate true operating performance and disaggre
gate the impact of fluctuating foreign currency.
U.S. d o lla rs to b u y o n e e u ro
Weekly and average quarterly exchange rates show
the trend o f the U.S. dollars required to buy one
euro from Jan. 1,2014, through April 1,2015 (see
the chart “Euro/Dollar Exchange Rate”).
Specific information for the income statement
is in ASC Paragraph 830-10-55-11 and ASC
Paragraph 830-30-45-3.
Topic 830 requires translating income statement
accounts at the foreign currency exchange rates on
the recognition date for revenues and expenses. Be
cause it might be impractical to use the current ex
change rate for the dates that the numerous income
statement elements are recognized, an appropriately
weighted average foreign currency exchange rate for
the period covered by the income statement may be
used to translate those elements. ►
journalofaccountancy.com December 2015 i 61
FINANCIAL REPORTING
The guidance also applies to accounting
allocations in the income statement, such as
depreciation, amortization, cost o f goods sold from
inventory, and deferred revenues and expenses.
Thus, these allocations are required to be translated
at the foreign currency exchange rates on the date
they are included in revenues and expenses, and
not the rates on the historical dates the related
items originate.
W hile Topic 830 is appropriate for financial
reporting, better tools are available for assessing
business performance.
PERFORMANCE MEASUREMENT
Consider a U.S. entity with operations in Europe.
This company would translate its inc ...
Business report jfc presentation
Jollibee Food Corporation is a major Philippines-based food company that operates quick-service restaurants under the Jollibee brand. The document analyzes Jollibee's costs, revenues, market capitalization, and strategies from 2015-2019. It finds that Jollibee's variable costs increased over this period as sales grew. While revenue and number of stores increased each year, market capitalization declined in 2019. The document recommends ways for Jollibee to cut expenses to improve profits, such as reducing electricity and travel costs.
Similar to Class Exercise - Topic 5 (20)
Analysis of Financial Statement of Hindustan Unilever Ltd
Analysis of Financial Statement of Hindustan Unilever Ltd
Page 37 of 73 8. Financial Planning The financia.docx
Page 37 of 73 8. Financial Planning The financia.docx
Stayer acc 560 week 6 homework chapter 9 and chapter 10
Stayer acc 560 week 6 homework chapter 9 and chapter 10
Stayer acc 560 week 6 homework chapter 9 and chapter 10
Stayer acc 560 week 6 homework chapter 9 and chapter 10
Stayer acc 560 week 6 homework chapter 9 and chapter 10
Stayer acc 560 week 6 homework chapter 9 and chapter 10
FIN 534 – Homework Set #1 © 2014 Strayer University. A.docx
FIN 534 – Homework Set #1 © 2014 Strayer University. A.docx
Stayer acc 560 week 6 homework chapter 9 and chapter 10
Stayer acc 560 week 6 homework chapter 9 and chapter 10
Stayer acc 560 week 6 homework chapter 9 and chapter 10
Stayer acc 560 week 6 homework chapter 9 and chapter 10
Name_________Zilin Li________Name__________Yueran Chen____.docx
Name_________Zilin Li________Name__________Yueran Chen____.docx
Elevate Certifiable Geniuses | Financial Section Sustainability
Elevate Certifiable Geniuses | Financial Section Sustainability
FINANCIAL REPORTINGDont let foreign currency fluctuatio.docx
FINANCIAL REPORTINGDont let foreign currency fluctuatio.docx
More from Kai Yun Pang
Assignment 2 - Resort Proposal at Pulau Langkawi
The document provides details of a proposed resort project at Pulau Langkawi, Malaysia. It includes a group of 6 students who prepared the report, the table of contents, and an introduction that gives background on the project site and land. Sections cover the proposed design, procurement management, time management, cost estimation, quality management, risk management, and environmental protection management for the resort project.
Assignment 2 - Report
This document outlines a group project for a Bachelor of Quantity Surveying course. Students will visit Pulau Langkawi or the alternative site of Pulau Ketam to observe and analyze the islands. They must then prepare a business proposal as an investor seeking to build a resort, covering items such as project background, design, time and cost estimates, quality and risk management, and environmental protection. Upon completion, students will submit a written report and presentation, gaining hands-on experience assessing a project site and understanding an investor's role and responsibilities. The goal is for students to research and propose suggestions for improving any resort development plans.
Assignment 1 - Water Pump Station
The document outlines the tasks, durations, and schedule for constructing a water pump station over 279 days. Key steps include:
1. Applying for permits over 27 days and clearing/preparing the site over 7 days.
2. Installing sheet piles over 18 days to prevent soil collapse during the 90-day excavation period.
3. Pouring the concrete mat foundation and inverse slab over 43 days after erecting formwork and reinforcement bars over 10 days. The foundation will cure for 7 days before dismantling forms over 8 days.
4. Constructing the heavy wall from elevation 72 to 95 feet over 28 days, including forming, reinforcing, pouring, and curing concrete sections.
Assignment 1 - Microsoft Project
The document outlines the schedule and dependencies for tasks in building a water pump station project. Key tasks include obtaining permits, installing utilities, driving sheet piles, excavation and tiebacks over 90 days, pouring the foundation and slab over 43 days, and constructing and waterproofing the walls. The individual is asked to build a precedence table and solve the initial network in MS Project, listing assumptions and identifying the critical path and Gantt chart.
Assignment - Financial Appraisal
This document outlines a group assignment for a development economics course. It includes details of the proposed development such as land size, number and type of units, and a financial appraisal. The development will include shop/office, terrace, and low-cost housing units totaling 164 units. The financial appraisal estimates construction costs, administrative costs, financing costs, and gross profit. Cash flow projections are provided for a "sell-then-build" approach, with monthly sales and construction progress outlined over a 12 month period.
Assignment - Financial Appraisal
The document provides information about a proposed mixed development project in Rawang, Selangor. It will consist of 26' x 80' double-storey shop/office lots, 22' x 75' double-storey terrace houses, and 20' x 60' double-storey low cost houses. Thirty percent of the development must be low cost houses, and fifteen percent must be shop/office lots. The developer obtained a loan to purchase the land three years ago and has since received development approvals. As the cost consultant, you must analyze the development, provide a financial appraisal using the residue method, and cash flow analysis under sell-then-build and build-then-sell concepts.
Assignment - FIDIC Contract
This document provides a group assignment analyzing the appropriate form of FIDIC contract for a construction project. It recommends using the FIDIC Red Book based on the client's requirements, including having full control of design and ability to make changes. Payment will be based on bills of quantities. The Red Book best fits the traditional procurement method preferred by the client and covers conditions regarding payment, contractual programming, termination, and dispute resolution relevant for the project.
Assignment - Report
The Vice-Chancellor of the Construction Management University is planning a RM400 million construction project to build a new Postgraduate Student Accommodation and Outreach Centre. A group of students has been assigned a project to advise the Vice-Chancellor on various legal and contractual issues regarding the project. Specifically, the students must propose an appropriate FIDIC form of contract for the project, analyze payment conditions, contractual programming, termination conditions, and dispute resolution methods in the chosen FIDIC contract. The students must also compare their analysis of the chosen FIDIC contract to either the PAM or JKR standard forms of contract. The report should not exceed 3000 words and is due by November 21st, 2018 for a grade worth
Seminar - CIPAA 2012
This document provides an overview of the Construction Industry Payment and Adjudication Act 2012 (CIPAA) in Malaysia. It discusses what CIPAA is, its main objectives to provide timely payment and dispute resolution in the construction industry, and the adjudication process for resolving payment disputes. Key points covered include that adjudication decisions are temporarily binding pending final resolution by arbitration or courts, KLRCA oversees the adjudication process and determines adjudicator standards and fees, and possible impacts of CIPAA include its long time frames compromising timely payment and respondents sometimes being disadvantaged.
Assignment - S Hotel (Presentation Slide)
Value management was conducted on an 11-storey hotel project that was 35% through the design stage. The 5-day workshop identified unnecessary costs and proposed alternative design solutions to improve value without affecting performance. Tools like fast diagrams, compound approaches, and cost reduction approaches were used. Space function analysis identified potential changes like enlarging the dining area. A priority matrix assessed options like changing to sound insulated doors and using precast hollow core slabs. Cost analysis found potential savings from proposals such as eliminating skylights and changing to LED lights. The value management study concluded identifying client requirements early improves value and is highly recommended.
Assignment - S Hotel
The value management study identified three key objectives: consider life cycle costs, increase building efficiency, and eliminate unnecessary functions. Various value management tools were used, including FAST diagrams and space functional analysis. This led to proposals like changing to precast hollow core slabs to reduce costs and solid wood doors in guest rooms to improve sound insulation. The study aimed to increase value for money for the hotel project while meeting budget constraints.
Assignment - Case Study Report
This document provides an assignment brief for a case study report on implementing value management in a construction project. Students are to prepare a value management study report on a chosen project. The report should include: an introduction outlining the primary purpose of the value management study, an executive summary of the project under study including a brief description and problem summary and the type of value management study undertaken. It also requires the results of any functional analysis or value management tools used, sketches showing proposed design changes, supporting technical data for alternatives, a cost plan or analysis, and an action plan to implement recommendations along with a conclusion and recommendations. The completed case study report and presentation are due by November 19th and will account for 30% of the total exam
Assignment - Journal
The document provides details of a student's community service project at an orphanage. It includes an introduction to the project, organization charts, timelines, meeting minutes, and descriptions of pre-event planning activities. The student and their peers visited Good Samaritan Homes orphanage in Klang, Malaysia to organize activities for the children living there. They divided responsibilities among teams and fundraised donations. The high-level purpose was for the students to conduct a meaningful community service activity and gain experience through engaging with the orphanage.
Assignment - Community Service
This document outlines a community service initiative for architecture students. It involves splitting 70 students into two groups to volunteer at an orphanage home or participate in experiential activities. Students will take on roles to plan and run role-playing games and career exposure activities for children ages 7-15. The 12-week project timeline includes selecting a beneficiary group, planning activities and games, preparing materials, the service visit, and presentations reflecting on the experience. Suggestions include preparing questionnaires and career information for the children.
Assignment - Final Account
This document contains a group assignment for a course on professional practice. It provides background on the group members and instructor. It then lists 4 questions for the assignment. Question 1 asks students to prepare a report explaining adjustments needed for the final account of a construction project. Question 2 asks about contractual implications of omitting an item from the tender document. Question 3 requires students to assess a contractor's final account application and prepare the final account based on provided valuations and adjustments. Question 4 asks students to explain how various variations would be finalized and priced in a final account.
Assignment - Report
This document contains information for a coursework assignment on preparing a final account for an apartment construction project. It provides background on the contract sum and nominated subcontractors' accounts. It also lists 4 questions for the assignment:
1) Explain adjustments needed for the final account;
2) Discuss implications of omitting an entrance porch from tender documents;
3) Complete the final account based on provided valuations and adjustments;
4) Explain how various variations would be finalized, including issues with insurance, computer equipment, a wash trough, and excavation rates.
Seminar - Partial Possession by Employer
Here are the key differences between Sectional Completion and Partial Possession:
Sectional Completion:
- Refers to completing different sections or phases of the overall works separately based on pre-agreed sectional completion dates.
- Allows the contractor to achieve practical completion for different sections at different times.
- Each section is treated as a separate contract with its own DLP, retention sums, etc.
Partial Possession:
- Refers to the employer taking possession of part of the completed works before overall practical completion.
- Can be done with or without the contractor's consent under certain conditions.
- The occupied part is deemed practically complete but the overall works contract remains.
- Effects like reduced
Seminar - Question
This document outlines the requirements for a group presentation assignment in a professional practice course. It will make up 15% of the final grade. Students will be assigned to groups of 3 and each group must do a 15 minute presentation on one of six topics related to quantity surveying, followed by a discussion of questions. Topics include construction disputes, delays and disputes, construction claims, partial possession by the employer, rights of setting off by the employer, and practical completion and penultimate certificate. The presentation will be assessed based on content, teamwork, organization, presentation skills, and handling of questions.
Assignment - MK Land
MK Land Holdings Berhad operates in multiple business segments including property development, leisure, education, and investment holding. It has developed various residential and commercial properties across Selangor, Perak, and Kedah. The company's leisure properties include hotels, resorts, and golf courses catering to domestic and international tourists. MK Land has also expanded into the education sector by establishing Lake View College, which offers diploma programs in nursing, occupational safety and health, and environment health. Property development remains the largest contributor to the company's revenue, with affordable housing comprising 65% of developed units. The company aims to continue growing its business across segments.
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(𝐓𝐋𝐄 𝟏𝟎𝟎) (𝐋𝐞𝐬𝐬𝐨𝐧 𝟏)-𝐏𝐫𝐞𝐥𝐢𝐦𝐬
𝐃𝐢𝐬𝐜𝐮𝐬𝐬 𝐭𝐡𝐞 𝐄𝐏𝐏 𝐂𝐮𝐫𝐫𝐢𝐜𝐮𝐥𝐮𝐦 𝐢𝐧 𝐭𝐡𝐞 𝐏𝐡𝐢𝐥𝐢𝐩𝐩𝐢𝐧𝐞𝐬:
- Understand the goals and objectives of the Edukasyong Pantahanan at Pangkabuhayan (EPP) curriculum, recognizing its importance in fostering practical life skills and values among students. Students will also be able to identify the key components and subjects covered, such as agriculture, home economics, industrial arts, and information and communication technology.
𝐄𝐱𝐩𝐥𝐚𝐢𝐧 𝐭𝐡𝐞 𝐍𝐚𝐭𝐮𝐫𝐞 𝐚𝐧𝐝 𝐒𝐜𝐨𝐩𝐞 𝐨𝐟 𝐚𝐧 𝐄𝐧𝐭𝐫𝐞𝐩𝐫𝐞𝐧𝐞𝐮𝐫:
-Define entrepreneurship, distinguishing it from general business activities by emphasizing its focus on innovation, risk-taking, and value creation. Students will describe the characteristics and traits of successful entrepreneurs, including their roles and responsibilities, and discuss the broader economic and social impacts of entrepreneurial activities on both local and global scales.
Mule event processing models | MuleSoft Mysore Meetup #47
Mule event processing models | MuleSoft Mysore Meetup #47
Event Link:- https://meetups.mulesoft.com/events/details/mulesoft-mysore-presents-mule-event-processing-models/
Agenda
● What is event processing in MuleSoft?
● Types of event processing models in Mule 4
● Distinction between the reactive, parallel, blocking & non-blocking processing
For Upcoming Meetups Join Mysore Meetup Group - https://meetups.mulesoft.com/mysore/YouTube:- youtube.com/@mulesoftmysore
Mysore WhatsApp group:- https://chat.whatsapp.com/EhqtHtCC75vCAX7gaO842N
Speaker:-
Shivani Yasaswi - https://www.linkedin.com/in/shivaniyasaswi/
Organizers:-
Shubham Chaurasia - https://www.linkedin.com/in/shubhamchaurasia1/
Giridhar Meka - https://www.linkedin.com/in/giridharmeka
Priya Shaw - https://www.linkedin.com/in/priya-shaw
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Mule event processing models | MuleSoft Mysore Meetup #47
Mule event processing models | MuleSoft Mysore Meetup #47
Class Exercise - Topic 5
- 1. The following is a P&L statement of Dr. Foo Manchu’s Pet Store for the financial year 2014. Calculate the relevant ratios on the next page and then interpret the results Dr. Foo Manchu’s Pet Store P&L Statement for the year ended 31st December 2014 Revenue Sales Less: Sales Return Net Sales Cost of Goods Sold Add: Cost of Goods Sold Freight Inwards Gross Profit Selling Expenses Advertising Sales Wages Promotion Admin. Expenses Insurance Rent Electricity Financial Expenses Interest on Loan Net Profit/(Loss) $ 2960 6460 500 375 3600 560 $ 48510 1100 9920 4535 1750 $ 74000 1030 72970 49610 23360 16205 7155 Additional Information 1) Total owner’s equity for the years 2013 and 2014 are $30,200 and $35,600 respectively. 2) Credit sales for the year 2014 is 50% of net sales.
- 2. Complete the following calculations and interpret the trends from the 2013-2014 periods. (Tip: Put a next to ratio experiencing an increase and a next to a decreasing ratio. This is to avoid confusion while interpreting the ratio.) Profitability Ratios 2013 2014 Interpretation Return on Equity (ROE) 18.5% Net Profit Margin (NPM) 6.7% Gross Profit Margin (GPM) 34% Selling Exp. Ratio (SER) 16.5% General Exp. Ratio (GER) 8.8% Financial Exp. Ratio (FER) 2%
- 3. The following is a Balance Sheet of Dr. Foo Manchu’s Pet Store during the same financial period. Calculate the relevant ratios on the next page and then interpret the results. Dr. Foo Manchu’s Pet Store Balance Sheet as at 31st December 2014 Owner’s Equity Capital Add: Net Profit Less: Drawings Total O/E Represented by: Current Assets Debtors Inventory Prepaid Insurance Accrued Dividend Non – Current Assets Land & Office Buildings Long-Term Govt. Bonds Total Assets Current Liabilities Bank Overdraft Creditors Prepaid Commission Accrued Rent Deferred Liabilities Mortgage Total Liabilities Net Assets $ 4760 3440 525 150 62000 23145 1870 7050 900 600 $ 8875 85145 10420 48000 $ 30200 7155 1755 35600 94020 58420 35600 Additional Information 1) Debtors balance for 2013: 5490; inventory balance for 2013: 3755.
- 4. Complete the following calculations. (Tip: Put a next to ratio experiencing an increase and a next to a decreasing ratio. This is to avoid confusion while interpreting the ratio.) Stability Ratios 2013 2014 Interpretation Working Capital 1.03: 1 Total Debt 80.2% Stock Turnover 29.2 days Debtor Turnover 24.8 days Interest Coverage 2.5 times