Goodwill by Imad Feneir
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This document discusses goodwill, including its definition as intangible assets that provide value to an established business such as reputation and customer relationships. It also discusses key factors that affect goodwill valuation, such as location, products, reputation and employees. The document provides two methods for calculating goodwill - the average profits method and super profits method. Finally, it mentions that goodwill is generally amortized over a period of 20 years according to accounting standards.
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Goodwill
This document defines goodwill and discusses factors that affect goodwill valuation. It provides three methods to calculate goodwill value: average profits method, super profits method, and weighted average profits method. Goodwill represents a company's reputation and value in the business world. It arises when the purchase price of a company exceeds the fair value of its identifiable net assets. Goodwill is an intangible asset that is amortized over a period of years, usually following GAAP and IAS standards of a straight-line method over 20 years. Examples are provided to demonstrate calculating goodwill using the different methods.
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1. Average Profits Method - Goodwill is calculated as the average profits of past years multiplied by the agreed number of years of purchase.
2. Super Profits Method - Goodwill is calculated as the super profits (profits above normal rate of return) multiplied by the agreed number of years of purchase.
3. Capitalization Method - Goodwill is calculated by capitalizing the average or super profits at the normal rate of return.
4. Annuity Method - Under this method, super profits are discounted using an annuity factor to calculate the present value of goodwill.
Lecture 1
Here are the solutions to the selected problems from Chapter 17:
P17-7A:
Accounts receivable, December 31, 2009 $90,000
Estimated uncollectible accounts (3% of receivables) 2,700
Net accounts receivable $87,300
Accounts receivable, December 31, 2010 $110,000
Estimated uncollectible accounts (5% of receivables) 5,500
Net accounts receivable $104,500
Increase in net accounts receivable $17,200
P17-9A:
Accounts receivable, January 1 $80,000
Credit sales for January 150,000
Collections for January (120,000)
Review of Financial Statements
Here are the solutions to the selected problems from Chapter 17:
P17-7A:
Accounts receivable, December 31, 2009 $90,000
Estimated uncollectible accounts (3% of receivables) 2,700
Net accounts receivable $87,300
Accounts receivable, December 31, 2010 $110,000
Estimated uncollectible accounts (5% of receivables) 5,500
Net accounts receivable $104,500
Increase in estimated uncollectible accounts $3,200
P17-9A:
Accounts receivable, January 1 $80,000
Credit sales for January 30,000
Collections for January (25,000)
FRA stubberfield
This document provides a review of key concepts related to financial reporting and analysis, including:
1. It reviews balance sheet items such as cash, investments, accounts receivable, and inventory, outlining the different accounting treatments for each.
2. It also discusses long-lived assets and how depreciation expense is calculated and matched to revenues over multiple periods.
3. Special topics like consolidations, foreign currency translation, and inventory costing methods such as LIFO and FIFO are covered at a high level.
chapter_01.ppt
This document provides an excerpt from a chapter in a textbook on financial statements and business decisions. It includes sample financial statements for a company called Maxidrive Corp., including its balance sheet and income statement. The balance sheet shows Maxidrive's assets, liabilities, and equity as of December 31, 2006. The income statement reports Maxidrive's revenues and expenses for the year ended December 31, 2006, showing it had net income of $3.3 million for the period. Captions and line items in the financial statements are explained to help the reader understand what is being reported.
chapter_01.ppt
This document provides an excerpt from a chapter in a textbook on financial statements and business decisions. It includes sample financial statements for a company called Maxidrive Corp., including its balance sheet and income statement. The balance sheet shows Maxidrive's assets, liabilities, and equity as of December 31, 2006. The income statement reports Maxidrive's revenues and expenses for the year ended December 31, 2006, showing it had net income of $3.3 million for the period. Captions and line items in the financial statements are explained to help the reader understand what is being reported.
Chapter01.ppt
This document provides an excerpt from a chapter in a textbook on financial statements and business decisions. It includes sample financial statements for a company called Maxidrive Corp., including its balance sheet and income statement. The balance sheet shows Maxidrive's assets, liabilities, and equity as of December 31, 2006. The income statement reports Maxidrive's revenues and expenses for the year ended December 31, 2006, showing it had net income of $3.3 million for the period. Captions and line items in the financial statements are explained to help the reader understand what is being reported.
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Digital Transformation Frameworks: Driving Digital Excellence
[To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations]
This presentation is a curated compilation of PowerPoint diagrams and templates designed to illustrate 20 different digital transformation frameworks and models. These frameworks are based on recent industry trends and best practices, ensuring that the content remains relevant and up-to-date.
Key highlights include Microsoft's Digital Transformation Framework, which focuses on driving innovation and efficiency, and McKinsey's Ten Guiding Principles, which provide strategic insights for successful digital transformation. Additionally, Forrester's framework emphasizes enhancing customer experiences and modernizing IT infrastructure, while IDC's MaturityScape helps assess and develop organizational digital maturity. MIT's framework explores cutting-edge strategies for achieving digital success.
These materials are perfect for enhancing your business or classroom presentations, offering visual aids to supplement your insights. Please note that while comprehensive, these slides are intended as supplementary resources and may not be complete for standalone instructional purposes.
Frameworks/Models included:
Microsoft’s Digital Transformation Framework
McKinsey’s Ten Guiding Principles of Digital Transformation
Forrester’s Digital Transformation Framework
IDC’s Digital Transformation MaturityScape
MIT’s Digital Transformation Framework
Gartner’s Digital Transformation Framework
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Capgemini’s Digital Transformation Framework
PwC’s Digital Transformation Framework
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Goodwill by Imad Feneir
- 2. # DEFINITION OF GOODWILL # KEY FACTORS AFFECTING GOODWILL # VALUATION OF GOODWILL # AMORTIZATION OF GOODWILL
- 4. * Favorable location * Well-known products * Good reputation * Good customer relation * Good employees
- 5. Goodwill = Selling price as a going concern – Fair value of separate net assets FV. of separate net assets = Assets - Liabilities Merger or liquidation
- 6. Calculation of Goodwill 1- Average profits method 2- Super profits method
- 7. Goodwill Number of years of purchase Average profits The profits of a number of years The number of years Profit for the year + Abnormal Loss - Abnormal Gain - Non-operating Incomes
- 8. Profits for three years : $ 100000 f0r 2002 $ 200000 for 2003 $ 300000 for 2004 number of years of purchase 4 years Average profits = 100000+200000+300000 3 = 200000 Goodwill = 200000 x 4 = 800000
- 9. Goodwill Super profit Number of years of purchase Super profit = Actual profits – Normal profits Normal profits = Capital working x Rate of return / 100
- 10. $ 1000000 Capital working 20 % Rate of return $ 230000 actual profits number of years of purchase 4 years Normal profits = 1000000 x 20% = 200000 Super profits = 230000 – 200000 = 30000 Goodwill = 30000 x 4 = 120000
- 11. Generally Accepted Accounting Principles ( GAAP ) International Accounting Standards ( IAS ) the straight-line method 20 years
- 12. The goodwill represents the value of the company in the business world and describe reputation earned.
- 13. Thank you for your attention Floor open for discussion