Question 2 Sba Do you know something about the Statement Of Financ.pdf
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Question 2 Sba: \"Do you know something about the Statement Of Financial Position (SOFP)? Don: \"What\'s that?\" Sba: The SOFP is actually not a part of the double entry system. Don: \"Are you sure? But when I close the ledgers, its balances are all shown in the SOFP Sha: \"Yup, I am pretty sure. Did you forget that the SOFP doesn\'t have closing balances?\" Don: \"Oh yeah.... Required: Based on the above conversation, discuss on the implications in which the Statement Of Financial Position (SOFP) not being part of the double entry system. (3 marks) Solution EXPLANATION --- First of all lets discuss what is Statement of Financial position?? It is basically a statement showing the financial position of an individual or any entity or organisation at the end of end at a particular date. It is none other than BALANCE SHEET. It is made up of 3 things -- LIABILITIES , ASSETS and EQUITY. It helps stakeholders and users of financial statements to assess the financial soundness of an entity in terms of liquidity risk, financial risk, credit risk and business risk. Now lets discuss whether statement of financial position is part of double entry system or not ?? No , it is a part of double entry system as it shows the total balances of assets, liabilities and equity at a particular given date. As double entry system affects two ledgers at a single transaction so balance sheet is also dependent upon double entry book system.Therefore, Yes Balance Sheet (accounts) are also a part of the double entry system, however it is not mandatory to have a balance sheet account in each and every double entry transaction..
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2 The Balance SheetLearning ObjectivesAfter reading th.docx
2 The Balance Sheet
Learning Objectives
After reading this chapter, you should be able to:
1. Describe the elements of a balance sheet.
2. Describe the different types of accounts contained in the balance sheet among assets, liabilities, and
shareholders’ equity.
3. Explore the different methods of accounting for inventory (LIFO and FIFO) and the effects on the value
of the inventory.
4. Explain how to create a common-sized balance sheet.
© Yong Hian Lim/iStock/Thinkstock
eps81356_02_c02_045-096.indd 45 3/25/14 3:11 PM
Introduction
Pre-Test
1. What is the purpose of a balance sheet?
a. to show that the books are in balance
b. to give a snapshot of a company’s financial position on a given date
c. to show what the company owns
d. to show what the company owes
2. Which is the basic formula for a balance sheet?
a. Assets minus Liabilities equal Equity
b. Assets equal Liabilities plus Equity
c. Net Assets equal Net Profit
d. none of the above
3. What is the bottom line of the balance sheet shown in account format?
a. Total Assets
b. Total Liabilities and Equity
c. Total Liabilities
d. both A and B
4. What are inventory valuation methods?
a. LIFO and FIDO
b. LIFO and FIFO
c. Average Cost
d. both B and C
5. What is a tool used to compare balance sheets among various companies, large
and small?
a. average balance sheets
b. common-sized balance sheets
c. industry balance sheets
d. no tool available
Answers can be found at the end of the chapter.
Introduction
In Chapter 1, we introduced the members of Best General Company’s budget committee.
In this chapter, the budget committee begins its analysis of the company’s results by tak-
ing a closer look at the balance sheet. To introduce the balance sheet, we have created a
basic one for Best General Company (shown in Figure 2.1). It uses numbers that are much
simpler than the ones that show up on the balance sheets of major corporations. Later in
the chapter we will explore the complex balance sheets of two real-world corporations:
IBM and 3M.
eps81356_02_c02_045-096.indd 46 3/25/14 3:11 PM
Introduction
Figure 2.1: Sample balance sheet for Best General Company
The balance sheet provides a quick snapshot into the overall financial health of an organization as of a
particular date.
Best General Company
Balance Sheet
At December 31, 2013 and 2012
2013 2012
Current Assets:
Cash
Accounts Receivable
Inventories
Other Current Assets
Total Current Assets
Long-Term Assets:
Property, Plant, & Equipment
Less: Accumulated Depreciation
Other Non-Current Assets
Total Assets
Current Liabilities:
Accounts Payable
Short-Term Debt
Other Current Liabilities
Total Current Liabilities
Long-Term Liabilities:
Long-Term Debt
Other Non-Current Liabilities
Total Liabilities
Common Stock
Retained Earnings
Total Shareholders’ Equity
Total Liabilities and Shareho.
Module 2 - BackgroundPrinciples of AccountingConsider that acc.docx
Module 2 - Background
Principles of Accounting
Consider that accounting terms are not always obvious in their meanings. If you are learning terminology or need to clarify a vocabulary item, a good reference for accounting terms is:
New York Society of Certified Public Accountants (2017) Accounting Terminology Guide - Over 1,000 Accounting and Finance Terms. Retrieved from: http://www.nysscpa.org/professional-resources/accounting-terminology-guide#sthash.UMS3kGjf.dpbs
For a glossary of general business terms:
Berry, T. (n.d.) Business terms glossary. BPlans. Retrieved from http://articles.bplans.com/business-term-glossary/
The Annual Report
The annual report is the way a firm summarizes its performance over the past year and where it sets a vision for the future. Publicly held companies (traded on the stock exchange) must prepare annual reports, and annual reports are usually public documents. Investors and the general public use annual reports as sources of information about the financial health of a company. We will be learning about reading annual reports to learn general accounting principles in the context of learning about a company and the industry in which it operates. Although we will not discuss all sections of an annual report, we will touch on the sections that have the most relevance to providing the HRM professional with the most helpful insights into the operations of the firm.
Front matter
This is largely text material that sets the stage for the quantitative data that follows.
The Opening letter to the Shareholders
The opening letter is generally the first section of the annual report and is a statement by the chairman of the board. The letter sets the stage for how the firm’s management wants you to view the report and the previous year’s performance, and so in this sense sets the “strategic intent” of the report. A careful reading of the letter can give context to the numbers that follow by giving you clues of what to look for in terms of goals met – or problems that prevented goal attainment. The firm may be on the verge of explosive growth, or a meltdown.
Sales and Marketing
This section covers the company’s product/service line. Typically, it also contains descriptions of key departments or groups and the work they do. By reading this section, you can deduce what products or services are most important to the firm and which divisions are seen as most critical to its success. This section can also give you clues as to what the future may hold.
The Auditor’s Letter
You might be tempted to skip this section, because it probably seems superfluous (like the terms and conditions acknowledgment on software updates. You know you don’t read those!). However, you should know that by law, a publicly traded firm needs to be independently audited every year. This is to protect the investor, and the auditors will state whether or not the data the company presents is accurate and if they have sufficient controls in place to prevent frau ...
Recommended
2 The Balance SheetLearning ObjectivesAfter reading th.docx
2 The Balance Sheet
Learning Objectives
After reading this chapter, you should be able to:
1. Describe the elements of a balance sheet.
2. Describe the different types of accounts contained in the balance sheet among assets, liabilities, and
shareholders’ equity.
3. Explore the different methods of accounting for inventory (LIFO and FIFO) and the effects on the value
of the inventory.
4. Explain how to create a common-sized balance sheet.
© Yong Hian Lim/iStock/Thinkstock
eps81356_02_c02_045-096.indd 45 3/25/14 3:11 PM
Introduction
Pre-Test
1. What is the purpose of a balance sheet?
a. to show that the books are in balance
b. to give a snapshot of a company’s financial position on a given date
c. to show what the company owns
d. to show what the company owes
2. Which is the basic formula for a balance sheet?
a. Assets minus Liabilities equal Equity
b. Assets equal Liabilities plus Equity
c. Net Assets equal Net Profit
d. none of the above
3. What is the bottom line of the balance sheet shown in account format?
a. Total Assets
b. Total Liabilities and Equity
c. Total Liabilities
d. both A and B
4. What are inventory valuation methods?
a. LIFO and FIDO
b. LIFO and FIFO
c. Average Cost
d. both B and C
5. What is a tool used to compare balance sheets among various companies, large
and small?
a. average balance sheets
b. common-sized balance sheets
c. industry balance sheets
d. no tool available
Answers can be found at the end of the chapter.
Introduction
In Chapter 1, we introduced the members of Best General Company’s budget committee.
In this chapter, the budget committee begins its analysis of the company’s results by tak-
ing a closer look at the balance sheet. To introduce the balance sheet, we have created a
basic one for Best General Company (shown in Figure 2.1). It uses numbers that are much
simpler than the ones that show up on the balance sheets of major corporations. Later in
the chapter we will explore the complex balance sheets of two real-world corporations:
IBM and 3M.
eps81356_02_c02_045-096.indd 46 3/25/14 3:11 PM
Introduction
Figure 2.1: Sample balance sheet for Best General Company
The balance sheet provides a quick snapshot into the overall financial health of an organization as of a
particular date.
Best General Company
Balance Sheet
At December 31, 2013 and 2012
2013 2012
Current Assets:
Cash
Accounts Receivable
Inventories
Other Current Assets
Total Current Assets
Long-Term Assets:
Property, Plant, & Equipment
Less: Accumulated Depreciation
Other Non-Current Assets
Total Assets
Current Liabilities:
Accounts Payable
Short-Term Debt
Other Current Liabilities
Total Current Liabilities
Long-Term Liabilities:
Long-Term Debt
Other Non-Current Liabilities
Total Liabilities
Common Stock
Retained Earnings
Total Shareholders’ Equity
Total Liabilities and Shareho.
Module 2 - BackgroundPrinciples of AccountingConsider that acc.docx
Module 2 - Background
Principles of Accounting
Consider that accounting terms are not always obvious in their meanings. If you are learning terminology or need to clarify a vocabulary item, a good reference for accounting terms is:
New York Society of Certified Public Accountants (2017) Accounting Terminology Guide - Over 1,000 Accounting and Finance Terms. Retrieved from: http://www.nysscpa.org/professional-resources/accounting-terminology-guide#sthash.UMS3kGjf.dpbs
For a glossary of general business terms:
Berry, T. (n.d.) Business terms glossary. BPlans. Retrieved from http://articles.bplans.com/business-term-glossary/
The Annual Report
The annual report is the way a firm summarizes its performance over the past year and where it sets a vision for the future. Publicly held companies (traded on the stock exchange) must prepare annual reports, and annual reports are usually public documents. Investors and the general public use annual reports as sources of information about the financial health of a company. We will be learning about reading annual reports to learn general accounting principles in the context of learning about a company and the industry in which it operates. Although we will not discuss all sections of an annual report, we will touch on the sections that have the most relevance to providing the HRM professional with the most helpful insights into the operations of the firm.
Front matter
This is largely text material that sets the stage for the quantitative data that follows.
The Opening letter to the Shareholders
The opening letter is generally the first section of the annual report and is a statement by the chairman of the board. The letter sets the stage for how the firm’s management wants you to view the report and the previous year’s performance, and so in this sense sets the “strategic intent” of the report. A careful reading of the letter can give context to the numbers that follow by giving you clues of what to look for in terms of goals met – or problems that prevented goal attainment. The firm may be on the verge of explosive growth, or a meltdown.
Sales and Marketing
This section covers the company’s product/service line. Typically, it also contains descriptions of key departments or groups and the work they do. By reading this section, you can deduce what products or services are most important to the firm and which divisions are seen as most critical to its success. This section can also give you clues as to what the future may hold.
The Auditor’s Letter
You might be tempted to skip this section, because it probably seems superfluous (like the terms and conditions acknowledgment on software updates. You know you don’t read those!). However, you should know that by law, a publicly traded firm needs to be independently audited every year. This is to protect the investor, and the auditors will state whether or not the data the company presents is accurate and if they have sufficient controls in place to prevent frau ...
Chapter 3 ANALYZING AND RECORDING TRANSACTIONSPrinciples of
Chapter 3 ANALYZING AND RECORDING TRANSACTIONS
Principles of Accounting, Volume 1: Financial Accounting
PowerPoint Image Slideshow
Chapter Outline
3.1 Describe Principles, Assumptions, and Concepts of Accounting and Their Relationship to Financial Statements
3.2 Define and Describe the Expanded Accounting Equation and Its Relationship to Analyzing Transactions
3.3 Define and Describe the Initial Steps in the Accounting Cycle
3.4 Analyze Business Transactions Using the Accounting Equation and Show the Impact of Business Transactions on Financial Statements
3.5 Use Journal Entries to Record Transactions and Post to T-Accounts
3.6 Prepare a Trial Balance
Module 3.1 Describe Principles, Assumptions, and Concepts of
Accounting and Their Relationship to Financial Statements
The Financial Accounting Standards Board (FASB) is an independent, nonprofit organization that sets the standards for financial accounting and reporting, including generally accepted accounting principles (GAAP), for both public- and private-sector businesses in the United States.
GAAP are the concepts, standards, and rules that guide the preparation and presentation of financial statements.
US accounting rules are called US GAAP.
International accounting rules are called International Financial Reporting Standards (IFRS).
Some companies that operate on a global scale may be able to report their financial statements using IFRS.
Publicly traded companies (those that offer their shares for sale on exchanges in the United States) have the reporting of their financial operations regulated by the Securities and Exchange Commission (SEC).
Teacher Notes: By having proper accounting standards such as US GAAP or IFRS, information presented publicly is considered comparable and reliable. As a result, financial statement users are more informed when making decisions.
3
The conceptual framework is a set of concepts that guide financial reporting. These concepts help ensure information is comparable and reliable to stakeholders.
Revenue recognition principle: directs a company to recognize revenue in the period in which it is earned; is earned when a product or service has been provided
Expense recognition (matching) principle: states that we must match expenses with associated revenues in the period in which the revenues were earned
Cost principle: states that virtually everything the company owns or controls (assets) must be recorded at its value at the date of acquisition
Full disclosure principle: states that a business must report any business activities that could affect what is reported on the financial statements
The Conceptual Framework
Teacher Notes: Revenue recognition is not dependent on when cash is received.
Expense recognition is not dependent on when cash is paid.
Matching is important so as not to overstate or understate income.
4
Separate entity concept: prescribes that a business may only report activities on financial statements that are specifically rela ...
1. Read each of the four hypothetical situations and answer the fo.docx
1. Read each of the four hypothetical situations and answer the following question for each:
What skills will you use, as a victim advocate, to aid the victim?
a. You are a victim advocate working at a domestic abuse shelter. A call comes in from the local police station informing you that there has been an instance of domestic abuse, and a perpetrator has been arrested. You are asked to go to the scene to talk to the victim.
b. You are a victim advocate working on a suicide prevention hotline. A call comes in from a teenage boy who is considering taking his life.
c. You are a child counselor/advocate at a Victim Witness Program. You are asked to talk to a ten-year old boy who has just witnessed a homicide.
d. You are a victim advocate for a rape crisis center. You are responsible for working with the female victim of a violent sexual assault by a stranger. You also need to work with the victim's spouse.
You may wish to consider the following before discussing each hypothetical:
- Is this an example of a crisis situation? If so, what crisis interventionist skills will you use?
- How will you help the victim cope with their short-term emotional trauma?
- How will you help the victim cope with their long-term emotional trauma?
- What type of listening skills will you use in helping the victim?
- What kinds of advocate skills will you use in working with the victim's family or friends?
2. Think about your own position in this society.
a. List ten privileges that you have based on your race, ethnicity, gender, sexual orientation, age, or ability.
b. List ten ways that you feel disadvantaged by this society, based on your race, ethnicity, gender, sexual orientation, age, or ability.
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Accounting for Contingencies: Disclosure of Future Business Risks
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The increase in recession-induced merger and acquisition activity, the enhancement of executive exposure as a result of the Sarbanes-Oxley Act (SOX), and the business leadership focus on global risk management all point to the need for a renewed focus on accounting for contingencies. Also, related disclosures can shed valuable light on the potential o ...
Operating Ratios asPerformanceMeasure s 11C H A P T E RTHE.docx
Operating Ratios as
Performance
Measure s 11
C H A P T E R
THE IMPORTANCE OF RATIOS
Ratios are convenient and uniform measures that are
widely adopted in healthcare financial management.
They are important because they are so widely used, especially
because they are used for credit analysis. But a
ratio is only a number. It has to be considered within the
context of the operation. There is another caveat: ratio
analysis should be conducted as a comparative analysis. In
other words, one ratio standing alone with nothing to
compare it with does not mean very much. When interpreting
ratios, the differences between periods must be
considered, and the reasons for such differences should
be sought. It is a good practice to compare results with
equivalent computations from outside the organization—
regional figures from similar institutions would be a good
example of such outside sources. Caution and good managerial
judgment must always be exercised when working
with ratios.
Financial ratios basically pull together two elements of
the financial statements: one expressed as the numerator
and one as the denominator. To calculate a ratio, divide
the bottom number (the denominator) into the top
number (the numerator). The Case Study in Appendix
25-A entitled “Using Financial Ratios and Benchmarking:
A Case Study in Comparative Analysis” uses financial
ratios as indicators of financial position. We highly recommend
that you spend time with this Case Study, as it
will add depth and background to the contents of this
chapter.
In this chapter we examine liquidity, solvency, and
profitability ratios. Exhibit 11-1 sets out eight basic ratios
After completing this chapter,
you should be able to
1. Understand four types of
liquidity ratios.
2. Understand two types of
solvency ratios.
3. Understand two types of
profitability ratios.
4. Successfully compute ratios
CHAPTER 11 Financial and Operating Ratios as Performance Measures
Exhibit 11–1 Eight Basic Ratios Used in Health Care
Liquidity Ratios
1. Current Ratio
Current Assets
Current Liabilities
2. Quick Ratio
Cash and Cash Equivalents + Net Receivables
Current Liabilities
3. Days Cash on Hand (DCOH)
Unrestricted Cash and Cash Equivalents
Cash Operation Expenses ÷ No. of Days in Period (365)
4. Days Receivables
Net Receivables
Net Credit Revenues ÷ No. of Days in Period (365)
Solvency Ratios
5. Debt Service Coverage Ratio (DSCR)
Change in Unrestricted Net Assets (net income)
+ Interest, Depreciation, Amortization
Maximum Annual Debt Service
6. Liabilities to Fund Balance
Total Liabilities
Unrestricted Fund Balances
Profitability Ratios
7. Operating Margin (%)
Operating Income (Loss)
Total Operating Revenues
8. Return on Total Assets (%)
EBIT (Earnings before Interest and Taxes)
Total Assets
Courtesy of Resource Group, Ltd., Dallas, Texas.
that are widely used in healthcare organizations: four liquidity types, two solvency types, and
two profitability types. All are discussed later.
LIQUIDITY RATIOS
Liquidity r.
Chapter 3 recording of transaction i
Grade 11 , accounting , chapter 3 recording of transaction 1 , solution
All accounting instructionsWeek 2SEC 10K Assignment
The Bal.docx
All accounting instructions
Week 2/SEC 10K Assignment
The Balance Sheet and Credit Risk Analysis
Credit risk encompasses a company’s ability to meet its obligations as they arise as well as a long-run ability to pay its debt. A company may be profitable but yet face bankruptcy if it is unable to pay its liabilities on time. Companies with large amounts of debt have greater credit risk because of an increased vulnerability to increases in interest rates and declines in profitability.
In this assignment, you will answer questions about your company’s classified balance sheet and conduct a ratio analysis to evaluate the company’s liquidity and solvency. A financial ratio expresses the relationship of one amount to another and enables analysts to quickly assess a company’s financial strength, profitability, or other aspects of its financial activities.
Requirements
In the first section, define liabilities and describe how liabilities are classified as current and long-term (give examples). Also define liquidity and solvency as it relates to the company’s debt-paying ability. What does your company call its ‘Balance Sheet’?
In the second section, define working capital, the current ratio, and the debt ratio, three frequently used ratios to assess credit risk (described in LEO’s online text or any principles of accounting text). Identify which are a measure of liquidity and which are a measure of solvency. Indicate how the ratio is interpreted. Is an increasing or decreasing ratio a favorable trend? Conduct online research to provide a ratio level (or range) that is considered acceptable for the current and debt ratio (technically, working capital is not a ratio so an average isn’t meaningful). If you can find information on acceptable ranges for the current ratio and debt ratio for your company’s industry, include that in your discussion. Numbers and ratios are more meaningful when considered relative to a benchmark. Benchmarks can be the company’s past performance, a similar company’s performance, an industry average, or a rule-of- thumb. For instance, for decades, a current ratio of 2 to 1 was considered satisfactory.
In the third section, prepare a table giving the dollar amount of current and long-term liabilities for the most recent year and the previous year. Either in the same table or a new table report the results of a ratio analysis. Calculate working capital, current ratio, and the debt ratio for the current year and the past year (show your calculations). Indicate whether the ratios are improving or deteriorating. If you find a relevant benchmark (industry average or rule-of-thumb), comment on your company’s performance relative to the benchmark.
Finally, in the fourth section briefly summarize results of any or all of the following: 1) an internet search for articles on recent events that may affect your company’s debt paying ability, 2) an internet search for financial analysts’ assessment of the company’s credit risk and or.
BBA 3301, Financial Management 1 UNIT I STUDY GUIDE .docx
BBA 3301, Financial Management 1
UNIT I STUDY GUIDE
Foundations and Background of
Finance
Learning Objectives
Upon completion of this unit, students should be able to:
1. Discuss the nature of financial assets (securities) and financial markets.
2. Explain the role of financial management in corporations and its
relationship to accounting information and economic theory.
3. Contrast the forms of business organization.
4. Analyze the goal of maximizing shareholder wealth, agency theory and
conflicts of interest.
5. Assess basic accounting information and data used in financial decision
making.
6. Apply federal taxes in calculations.
Written Lecture
Welcome to BBA 3301! In this class you will study corporate finance and be
exposed to many tools and techniques used in managerial financial decisions.
As you work through the class, you will note that much of the course applies to
“real world” situations. Whether it is planning your retirement, purchasing
insurance or obtaining a loan, finance is everywhere. Enjoy the class!
Finance involves many different areas including investments, financial markets,
and corporate financial decision making. Corporate finance includes the
management and control of money and money-related operations within a
business.
In each of these areas, different types of assets are sold, purchased or
exchanged. There are two primary classes of assets:
Real assets: tangible or physical assets that can be used in production
of a good or service, or possibly have intrinsic value in trade.
Financial assets: represent a claim to some future income. Examples
include financial securities, insurance contracts, and derivative
instruments. Financial assets, such as bonds and stocks issued by
corporations to raise money are bought by investors in financial markets.
Financial markets are exchanges or organizations in which people can
buy/sell securities.
Often corporations use financial markets to attract capital (money) from
investors. There are three primary ways by which corporations finance their
budgets and future growth:
Issuing stock: equity financing
Borrowing money: debt financing
Internal financing: retaining earnings
Reading
Assignment
Chapter 1:
Foundations
Chapter 2:
Financial Background: A
Review of Accounting,
Financial Statements, and
Taxes
Supplemental
Reading
See information below.
Learning Activities
(Non-Graded)
See information below.
Key Terms
1. Agency
2. Assets
3. Capital gains tax
4. Corporation
5. Financial asset
6. Financial markets
7. Financial statements
(balance sheet,
income statement &
statement of cash
flows)
8. Financing (sources of
capital)
9. Income tax
10. Liabilities
11. Partnership
12. Proprietorship
13. Real asset
BBA 3301, Financial Management 2
14. Securities
15. Stakeholders
Investors buy securities for the future cash flows ...
Prepare a witten financial analysis. .This should include calculation.pdf
Prepare a witten financial analysis. .This should include calculations and discussion related to
the Chapter 5 appendix (Appendix 5A). See illustration 5A-1 for a summary of financial ratios.
Be sure to include (1) these ratios, (2) what they mean and (3) how you interpret them: o Current
ratio o Accounts receivable turnover o Inventory turnover o Profit margin on sales o Return on
assets o Return on stockholders\' equity o Debt to assets ratio Submit a WORD document via
D2L- Assessments - Assignments
Solution
Ans ) The ratios are not meant for a particular person or firm.People in various fields of life are
interested in ratio analysis from their own angles.The parties attached with business or firm are
creditors i.e. mony lenders, shareholders.Management uses the toolof Ratio analysisto
interpretate the information from their own angles.For example creditors are interested in
liquidity and solvency for which they will make use of current ratio , liquidity ratio,
proprietaryRatio, debt equity Ratio,capital gearing Ratio.Shareholders are interested in
profitability and long term solvency.They want to know the rate of return on their capital
employed for which they willmake use of Gross Profit Ratio, Operating Ratio, Dividend ratio
and Price Earning Ratio.Management is interested in overall efficiency of business which can be
better jud ged through Ratios like turnover to fixed assets, turnover to capital employed, stock
turnover ratio etc.So, from the above discussion it is clear that different prties uses the tool of
Ratio analysis for taking their own decisions
The particular purpose of a user is determining the particular Ratios that might be used ofr
financial analysis.Here we will discuss and calculate various ratios to do fianacial analysis.
Current Ratio = Current Assests/Current Liabilities
Current Assests= Cash + Bank+ Prepaid Insurance+Inventory+ Accounts Recievables
Current Assests=44746.5 +510+500+5000+29000=79756.5
Current Laibilites =Accounts payable
Current Laibilites= 30064.83
Current Ratio = 79756.5/30064.83= 2.7
Interpretation : Generally a current ratio of 2 times or 2:1 is cosidered to be satisfactory.Here the
current ratio of greater than 2 denotes the good liquidity position but it also indicates assest
liabilty mis match.But current ratio greater than 2 is generally preferred as compared to less than
2.
2.Account receivables turnover :It represents the number of times the cash is collected from
debtors.Lower turnover denotes poor collection and means that funds are blocked ofr longer
period of tiem and vice-versa.It also measure the liquidity of the firm.It shows how quickly
debtors (receivables) are converted into sales.The Account receivables turnover shows the
relationship between sales and debtors of the firm.
Account receivables turnover= Net Credit Annual Sales/Average trade debtors
3. Inventory turnover :This ratio indicates the number of times inventory or stock is replaced
during the year.The turnover of invent.
Which one of the following is NOT a social trend that is currently af.pdf
Which one of the following is NOT a social trend that is currently affecting how individuals
behave and set up priorities? A. Growth in the use of mobile devices O B. Passage &t; the
Affordable Care Act (Obamacare) O C. Aging of the population O D. The increasing diversity of
the workforce E. Increased participation in social networks Click to select your answer
Solution
Ans
The increased diversity of workforce. It affects individual behavior but not his priorities.
Which of the following is normally a major activity of materials man.pdf
Which of the following is normally a major activity of materials management? I. Manufacturing
planning and control II. Physical supply/distribution a. both I and II b. neither I nor II c. I only d.
II only
Solution
material management is focus on all the activities of manufacturing planning, control, supply of
the goods and distribution of the goods.
so, option A is correct.
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PowerPoint Image Slideshow
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3.1 Describe Principles, Assumptions, and Concepts of Accounting and Their Relationship to Financial Statements
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3.3 Define and Describe the Initial Steps in the Accounting Cycle
3.4 Analyze Business Transactions Using the Accounting Equation and Show the Impact of Business Transactions on Financial Statements
3.5 Use Journal Entries to Record Transactions and Post to T-Accounts
3.6 Prepare a Trial Balance
Module 3.1 Describe Principles, Assumptions, and Concepts of
Accounting and Their Relationship to Financial Statements
The Financial Accounting Standards Board (FASB) is an independent, nonprofit organization that sets the standards for financial accounting and reporting, including generally accepted accounting principles (GAAP), for both public- and private-sector businesses in the United States.
GAAP are the concepts, standards, and rules that guide the preparation and presentation of financial statements.
US accounting rules are called US GAAP.
International accounting rules are called International Financial Reporting Standards (IFRS).
Some companies that operate on a global scale may be able to report their financial statements using IFRS.
Publicly traded companies (those that offer their shares for sale on exchanges in the United States) have the reporting of their financial operations regulated by the Securities and Exchange Commission (SEC).
Teacher Notes: By having proper accounting standards such as US GAAP or IFRS, information presented publicly is considered comparable and reliable. As a result, financial statement users are more informed when making decisions.
3
The conceptual framework is a set of concepts that guide financial reporting. These concepts help ensure information is comparable and reliable to stakeholders.
Revenue recognition principle: directs a company to recognize revenue in the period in which it is earned; is earned when a product or service has been provided
Expense recognition (matching) principle: states that we must match expenses with associated revenues in the period in which the revenues were earned
Cost principle: states that virtually everything the company owns or controls (assets) must be recorded at its value at the date of acquisition
Full disclosure principle: states that a business must report any business activities that could affect what is reported on the financial statements
The Conceptual Framework
Teacher Notes: Revenue recognition is not dependent on when cash is received.
Expense recognition is not dependent on when cash is paid.
Matching is important so as not to overstate or understate income.
4
Separate entity concept: prescribes that a business may only report activities on financial statements that are specifically rela ...
1. Read each of the four hypothetical situations and answer the fo.docx
1. Read each of the four hypothetical situations and answer the following question for each:
What skills will you use, as a victim advocate, to aid the victim?
a. You are a victim advocate working at a domestic abuse shelter. A call comes in from the local police station informing you that there has been an instance of domestic abuse, and a perpetrator has been arrested. You are asked to go to the scene to talk to the victim.
b. You are a victim advocate working on a suicide prevention hotline. A call comes in from a teenage boy who is considering taking his life.
c. You are a child counselor/advocate at a Victim Witness Program. You are asked to talk to a ten-year old boy who has just witnessed a homicide.
d. You are a victim advocate for a rape crisis center. You are responsible for working with the female victim of a violent sexual assault by a stranger. You also need to work with the victim's spouse.
You may wish to consider the following before discussing each hypothetical:
- Is this an example of a crisis situation? If so, what crisis interventionist skills will you use?
- How will you help the victim cope with their short-term emotional trauma?
- How will you help the victim cope with their long-term emotional trauma?
- What type of listening skills will you use in helping the victim?
- What kinds of advocate skills will you use in working with the victim's family or friends?
2. Think about your own position in this society.
a. List ten privileges that you have based on your race, ethnicity, gender, sexual orientation, age, or ability.
b. List ten ways that you feel disadvantaged by this society, based on your race, ethnicity, gender, sexual orientation, age, or ability.
DIRECTIONS FOR SUBMITTING
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Accounting for Contingencies: Disclosure of Future Business Risks
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; Rozen, Hannah.Management Accounting Quarterly13. 3 (Spring 2012): 1-8.
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The increase in recession-induced merger and acquisition activity, the enhancement of executive exposure as a result of the Sarbanes-Oxley Act (SOX), and the business leadership focus on global risk management all point to the need for a renewed focus on accounting for contingencies. Also, related disclosures can shed valuable light on the potential o ...
Operating Ratios asPerformanceMeasure s 11C H A P T E RTHE.docx
Operating Ratios as
Performance
Measure s 11
C H A P T E R
THE IMPORTANCE OF RATIOS
Ratios are convenient and uniform measures that are
widely adopted in healthcare financial management.
They are important because they are so widely used, especially
because they are used for credit analysis. But a
ratio is only a number. It has to be considered within the
context of the operation. There is another caveat: ratio
analysis should be conducted as a comparative analysis. In
other words, one ratio standing alone with nothing to
compare it with does not mean very much. When interpreting
ratios, the differences between periods must be
considered, and the reasons for such differences should
be sought. It is a good practice to compare results with
equivalent computations from outside the organization—
regional figures from similar institutions would be a good
example of such outside sources. Caution and good managerial
judgment must always be exercised when working
with ratios.
Financial ratios basically pull together two elements of
the financial statements: one expressed as the numerator
and one as the denominator. To calculate a ratio, divide
the bottom number (the denominator) into the top
number (the numerator). The Case Study in Appendix
25-A entitled “Using Financial Ratios and Benchmarking:
A Case Study in Comparative Analysis” uses financial
ratios as indicators of financial position. We highly recommend
that you spend time with this Case Study, as it
will add depth and background to the contents of this
chapter.
In this chapter we examine liquidity, solvency, and
profitability ratios. Exhibit 11-1 sets out eight basic ratios
After completing this chapter,
you should be able to
1. Understand four types of
liquidity ratios.
2. Understand two types of
solvency ratios.
3. Understand two types of
profitability ratios.
4. Successfully compute ratios
CHAPTER 11 Financial and Operating Ratios as Performance Measures
Exhibit 11–1 Eight Basic Ratios Used in Health Care
Liquidity Ratios
1. Current Ratio
Current Assets
Current Liabilities
2. Quick Ratio
Cash and Cash Equivalents + Net Receivables
Current Liabilities
3. Days Cash on Hand (DCOH)
Unrestricted Cash and Cash Equivalents
Cash Operation Expenses ÷ No. of Days in Period (365)
4. Days Receivables
Net Receivables
Net Credit Revenues ÷ No. of Days in Period (365)
Solvency Ratios
5. Debt Service Coverage Ratio (DSCR)
Change in Unrestricted Net Assets (net income)
+ Interest, Depreciation, Amortization
Maximum Annual Debt Service
6. Liabilities to Fund Balance
Total Liabilities
Unrestricted Fund Balances
Profitability Ratios
7. Operating Margin (%)
Operating Income (Loss)
Total Operating Revenues
8. Return on Total Assets (%)
EBIT (Earnings before Interest and Taxes)
Total Assets
Courtesy of Resource Group, Ltd., Dallas, Texas.
that are widely used in healthcare organizations: four liquidity types, two solvency types, and
two profitability types. All are discussed later.
LIQUIDITY RATIOS
Liquidity r.
Chapter 3 recording of transaction i
Grade 11 , accounting , chapter 3 recording of transaction 1 , solution
All accounting instructionsWeek 2SEC 10K Assignment
The Bal.docx
All accounting instructions
Week 2/SEC 10K Assignment
The Balance Sheet and Credit Risk Analysis
Credit risk encompasses a company’s ability to meet its obligations as they arise as well as a long-run ability to pay its debt. A company may be profitable but yet face bankruptcy if it is unable to pay its liabilities on time. Companies with large amounts of debt have greater credit risk because of an increased vulnerability to increases in interest rates and declines in profitability.
In this assignment, you will answer questions about your company’s classified balance sheet and conduct a ratio analysis to evaluate the company’s liquidity and solvency. A financial ratio expresses the relationship of one amount to another and enables analysts to quickly assess a company’s financial strength, profitability, or other aspects of its financial activities.
Requirements
In the first section, define liabilities and describe how liabilities are classified as current and long-term (give examples). Also define liquidity and solvency as it relates to the company’s debt-paying ability. What does your company call its ‘Balance Sheet’?
In the second section, define working capital, the current ratio, and the debt ratio, three frequently used ratios to assess credit risk (described in LEO’s online text or any principles of accounting text). Identify which are a measure of liquidity and which are a measure of solvency. Indicate how the ratio is interpreted. Is an increasing or decreasing ratio a favorable trend? Conduct online research to provide a ratio level (or range) that is considered acceptable for the current and debt ratio (technically, working capital is not a ratio so an average isn’t meaningful). If you can find information on acceptable ranges for the current ratio and debt ratio for your company’s industry, include that in your discussion. Numbers and ratios are more meaningful when considered relative to a benchmark. Benchmarks can be the company’s past performance, a similar company’s performance, an industry average, or a rule-of- thumb. For instance, for decades, a current ratio of 2 to 1 was considered satisfactory.
In the third section, prepare a table giving the dollar amount of current and long-term liabilities for the most recent year and the previous year. Either in the same table or a new table report the results of a ratio analysis. Calculate working capital, current ratio, and the debt ratio for the current year and the past year (show your calculations). Indicate whether the ratios are improving or deteriorating. If you find a relevant benchmark (industry average or rule-of-thumb), comment on your company’s performance relative to the benchmark.
Finally, in the fourth section briefly summarize results of any or all of the following: 1) an internet search for articles on recent events that may affect your company’s debt paying ability, 2) an internet search for financial analysts’ assessment of the company’s credit risk and or.
BBA 3301, Financial Management 1 UNIT I STUDY GUIDE .docx
BBA 3301, Financial Management 1
UNIT I STUDY GUIDE
Foundations and Background of
Finance
Learning Objectives
Upon completion of this unit, students should be able to:
1. Discuss the nature of financial assets (securities) and financial markets.
2. Explain the role of financial management in corporations and its
relationship to accounting information and economic theory.
3. Contrast the forms of business organization.
4. Analyze the goal of maximizing shareholder wealth, agency theory and
conflicts of interest.
5. Assess basic accounting information and data used in financial decision
making.
6. Apply federal taxes in calculations.
Written Lecture
Welcome to BBA 3301! In this class you will study corporate finance and be
exposed to many tools and techniques used in managerial financial decisions.
As you work through the class, you will note that much of the course applies to
“real world” situations. Whether it is planning your retirement, purchasing
insurance or obtaining a loan, finance is everywhere. Enjoy the class!
Finance involves many different areas including investments, financial markets,
and corporate financial decision making. Corporate finance includes the
management and control of money and money-related operations within a
business.
In each of these areas, different types of assets are sold, purchased or
exchanged. There are two primary classes of assets:
Real assets: tangible or physical assets that can be used in production
of a good or service, or possibly have intrinsic value in trade.
Financial assets: represent a claim to some future income. Examples
include financial securities, insurance contracts, and derivative
instruments. Financial assets, such as bonds and stocks issued by
corporations to raise money are bought by investors in financial markets.
Financial markets are exchanges or organizations in which people can
buy/sell securities.
Often corporations use financial markets to attract capital (money) from
investors. There are three primary ways by which corporations finance their
budgets and future growth:
Issuing stock: equity financing
Borrowing money: debt financing
Internal financing: retaining earnings
Reading
Assignment
Chapter 1:
Foundations
Chapter 2:
Financial Background: A
Review of Accounting,
Financial Statements, and
Taxes
Supplemental
Reading
See information below.
Learning Activities
(Non-Graded)
See information below.
Key Terms
1. Agency
2. Assets
3. Capital gains tax
4. Corporation
5. Financial asset
6. Financial markets
7. Financial statements
(balance sheet,
income statement &
statement of cash
flows)
8. Financing (sources of
capital)
9. Income tax
10. Liabilities
11. Partnership
12. Proprietorship
13. Real asset
BBA 3301, Financial Management 2
14. Securities
15. Stakeholders
Investors buy securities for the future cash flows ...
Prepare a witten financial analysis. .This should include calculation.pdf
Prepare a witten financial analysis. .This should include calculations and discussion related to
the Chapter 5 appendix (Appendix 5A). See illustration 5A-1 for a summary of financial ratios.
Be sure to include (1) these ratios, (2) what they mean and (3) how you interpret them: o Current
ratio o Accounts receivable turnover o Inventory turnover o Profit margin on sales o Return on
assets o Return on stockholders\' equity o Debt to assets ratio Submit a WORD document via
D2L- Assessments - Assignments
Solution
Ans ) The ratios are not meant for a particular person or firm.People in various fields of life are
interested in ratio analysis from their own angles.The parties attached with business or firm are
creditors i.e. mony lenders, shareholders.Management uses the toolof Ratio analysisto
interpretate the information from their own angles.For example creditors are interested in
liquidity and solvency for which they will make use of current ratio , liquidity ratio,
proprietaryRatio, debt equity Ratio,capital gearing Ratio.Shareholders are interested in
profitability and long term solvency.They want to know the rate of return on their capital
employed for which they willmake use of Gross Profit Ratio, Operating Ratio, Dividend ratio
and Price Earning Ratio.Management is interested in overall efficiency of business which can be
better jud ged through Ratios like turnover to fixed assets, turnover to capital employed, stock
turnover ratio etc.So, from the above discussion it is clear that different prties uses the tool of
Ratio analysis for taking their own decisions
The particular purpose of a user is determining the particular Ratios that might be used ofr
financial analysis.Here we will discuss and calculate various ratios to do fianacial analysis.
Current Ratio = Current Assests/Current Liabilities
Current Assests= Cash + Bank+ Prepaid Insurance+Inventory+ Accounts Recievables
Current Assests=44746.5 +510+500+5000+29000=79756.5
Current Laibilites =Accounts payable
Current Laibilites= 30064.83
Current Ratio = 79756.5/30064.83= 2.7
Interpretation : Generally a current ratio of 2 times or 2:1 is cosidered to be satisfactory.Here the
current ratio of greater than 2 denotes the good liquidity position but it also indicates assest
liabilty mis match.But current ratio greater than 2 is generally preferred as compared to less than
2.
2.Account receivables turnover :It represents the number of times the cash is collected from
debtors.Lower turnover denotes poor collection and means that funds are blocked ofr longer
period of tiem and vice-versa.It also measure the liquidity of the firm.It shows how quickly
debtors (receivables) are converted into sales.The Account receivables turnover shows the
relationship between sales and debtors of the firm.
Account receivables turnover= Net Credit Annual Sales/Average trade debtors
3. Inventory turnover :This ratio indicates the number of times inventory or stock is replaced
during the year.The turnover of invent.
Similar to Question 2 Sba Do you know something about the Statement Of Financ.pdf (20)
Chapter 3 ANALYZING AND RECORDING TRANSACTIONSPrinciples of
Chapter 3 ANALYZING AND RECORDING TRANSACTIONSPrinciples of
1. Read each of the four hypothetical situations and answer the fo.docx
1. Read each of the four hypothetical situations and answer the fo.docx
Operating Ratios asPerformanceMeasure s 11C H A P T E RTHE.docx
Operating Ratios asPerformanceMeasure s 11C H A P T E RTHE.docx
All accounting instructionsWeek 2SEC 10K Assignment
The Bal.docx
All accounting instructionsWeek 2SEC 10K Assignment
The Bal.docx
BBA 3301, Financial Management 1 UNIT I STUDY GUIDE .docx
BBA 3301, Financial Management 1 UNIT I STUDY GUIDE .docx
Prepare a witten financial analysis. .This should include calculation.pdf
Prepare a witten financial analysis. .This should include calculation.pdf
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Which one of the following is NOT a social trend that is currently affecting how individuals
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Ans
The increased diversity of workforce. It affects individual behavior but not his priorities.
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Cholodony- Went model decribes tropism in emerging shoots of monocotyledons, including the
tendencies of the shoot to grow towards light ( phototropism) and the roots towards downward
position ( Gravitropism).
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Auxin, a plant hormone.
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True or False? Justify your answer.
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TRUE.
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b) False, only the subgroup N satistfying the property gng^-1 in N for every n in N and g in G(
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but if group is abelian then every subgroup is normal.
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THIS IS THE PROBLEM
Write a program that allows the user to enter two positive integers and outputs their sum. Sounds
simple? Here\'s the catch: The numbers may be any size! They may be way too large to store in a
single variable. You may not assume any particular maximum number of digits.
HERE IS THE CODE
#include
#include
struct node /* Linked list node*/
{
int data;
struct node* next;
};
struct node *newNode(int data) /* Function to create a new node with giving the data*/
{
struct node *new_node = (struct node *) malloc(sizeof(struct node));
new_node->data = data;
new_node->next = NULL;
return new_node;
}
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{
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}
/* Adding the contents of two linked lists and return the head node of resultant list*/
struct node* addTwoLists (struct node* first, struct node* second)
{
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struct node *temp, *prev = NULL;
int carry = 0, sum;
while (first != NULL || second != NULL) /*while both the lists exists*/
{
/* Calculate value of next digit in resultant list.
// The next digit is sum of following things
// (i) Carry
// (ii) Next digit of first list (if there is a next digit)
// (ii) Next digit of second list (if there is a next digit)*/
sum = carry + (first? first->data: 0) + (second? second->data: 0);
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res = temp;
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}
if (carry > 0)
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}
void printList(struct node *node) /* function to print a linked list*/
{
while(node != NULL)
{
printf(\"%d \", node->data);
node = node->next;
}
printf(\"\ \");
}
int main(void) /* program to test above function*/
{
struct node* res = NULL;
struct node* first = NULL;
struct node* second = NULL;
printf(\"Enter first positive integer: \");
scanf(\"%d\",&first);
printList(first);
printf(\"Enter second positive integer: \");
scanf(\"%d\",&second);
printList(second);
/*Add the two lists and see result*/
res = addTwoLists(first, second);
printf(\"Sum is: %d\");
printList(res);
return 0;
}
Solution
#include
#include
typedef struct Node
{
int da.
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d. Polio vaccine
e. Hepatitis B vaccine
Solution
a. Pneumonia vaccine
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c. Tetanus vaccine
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List and explain all the components of company culture.
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Building a company culture of engaged employees takes years and requires consistent execution.
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walls, but also discussed from the first day an employee joins Beryl. We start every big meeting
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Camaraderie is about having fun. It\'s about getting to know colleagues not just as colleagues,
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You can\'t underestimate the importance of recognizing your team. While it may be important
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Excellence). This allows coworkers to recognize others for living up to Beryl\'s core values. We
also have quarterly contests for people who have received PRIDE certificates. We go out of our
way to celebrate personal successes too, like baby showers, sports accomplishments, or
educational milestones.
4. Community
Part of the fabric of a successful company culture is connecting with and giving back to the local
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dedicated countless hours to community service in Bedford, Texas (where Beryl is based) to help
those in need. This not only helps the organization\'s Beryl support, but brings great pride to
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At Beryl, I encourage formal and informal communication consistently and at all levels of the
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Please write 5-6 setences about each emotional intelligence capabili.pdf
Please write 5-6 setences about each emotional intelligence capabilities (with the traits). This is a
part of my paper. Please help!
Self-Awareness – with the traits: Emotional Self-Awareness, Accurate Self-Assessment, and
Self-Confidence.
Self-Management – with the traits: Self-Control, Trustworthiness, Conscientiousness,
Adaptability, Achievement Orientation, and Initiative.
Social Awareness – with the traits: Empathy, Organizational Awareness, and Service Orientation
Social Skill – with the traits: Visionary Leadership, Influence, Developing Others,
Communication, Change Catalyst, Conflict Management, Building Bonds and
Teamwork/Collaboration.
Solution
Self-Awareness
Self awareness is the quality to understand oneself through various self assessment activities,
awareness can be defined as the knowledge to distinguish between right and wrong, therefore
self awareness generally means the individual ability to make one\'s self aware about any aspect.
Self confidence plays a huge role in this context because self confidence helps a person to
believe in himself and do the right things to be successful it is closely related with self awareness
because if a person is not aware of certain things then it is difficult to apply the learning\'s and
knowledge. Self awareness is influenced by the emotional qualities that each and every
individual possess and it is very much necessary for the emotional growth of the individual as
well.
Self Management
It can be stated that no individual can be successful without the quality of self management
because each and every individual needs to manage himself in various points of life without
which success will not be achieved. Control is the most important aspect here because the
individual should possess proper control of all the emotions be it anything and he should also be
well aware of his actions too. The individual needs to possess the quality of adaptation because
without proper adaptation it will be difficult for him to cope with various situations that will
come his way. Achievement should not impact much and change the person because no
achievement is too big or too small he should learn from the mistakes and the achievements
which will help him grow as a human being.
Social Awareness
There are some social responsibilities that each and every individual should be responsible
enough to execute because without that the individual becomes socially inactive. The individual
should judge each and every situation by keeping himself in the situation of the other person or
group and empathize the situation while taking a decision or stand. As conveyed there are some
social responsibilities as well as organizational responsibilities that each and every organization
expects from its employees and the individual should abide by them. This is a very important
trait that individuals should possess in order to be socially active and aware.
Social Skill
A soft skill which an employer is always looking in his employee b.
Please help me find my errors. I am lost as I know what the problem.pdf
Please help me find my error/s. I am lost as I know what the problem is but not sure how to fix it.
Problem: Exception in thread \"main\" java.lang.Error: Unresolved compilation problems:
The method getNumberofdays() is undefined for the type Year
The method getNumberofdays() is undefined for the type LeapYear
at UseYear.main(UseYear.java:11)
UseYear.java
public class UseYear
{
public static void main(String args[])
{
//Initializing class
Year year = new Year();
//Calling method to display days
year.getNumberofdays();
//Initializing class
LeapYear leapyear = new LeapYear();
//Calling to display days
leapyear.getNumberofdays();
}
}
LeapYear.java
public class LeapYear extends Year
{
//Constructor for LeapYear class
public LeapYear()
{
setNumberofdays(366);
}
}
Year.java
public class Year
{
//Variable
int numberofdays;
public void getNumberofdays
{
System.out.println(numberofdays);
}
//Method to set the value
public void setNumberofdays(int numberofdays)
{
this.numberofdays = numberofdays;
}
//Constructor for Year class
public Year()
{
setNumberofdays(365);
}
}
UseYear2.java
public class UseYear2
{
public static void main(String args[])
{
int day = 2, month = 3;
//Initializing class
Year2 year = new Year2();
//Initializing class
LeapYear2 leapyear = new LeapYear2();
//Display days elapsed
System.out.println(\"Days elapsed in a Year: \" + year.daysElapsed(day, month));
System.out.println(\"Days elapsed in a Leap Year: \" + leapyear.daysElapsed(day, month));
}
}
LeapYear2.java
public class LeapYear extends Year
{
//Constructor for class
public LeapYear2()
{
//Setting number of days
setNumberofdays(366);
}
//Method to get end value
public int daysElapsed(int day, int month)
{
int temp = 0;
for (int i = 1; i < month;i++);
{
if (i == 1 || i == 3 || i == 5 || i == 7 || i == 8 || i == 10 || i == 12)
{
temp += 31;
}
else if (i == 4 || i == 6 || i == 9 || i == 11)
{
temp += 30;
}
else if (i == 2)
{
temp += 29;
}
}
temp += day;
return temp;
}
}
Year2.java
public class Year2
{
int numberofdays;
public void getNumberofdays()
{
System .out.println(numberofdays);
}
public void setNumberofdays(int numberofdays)
{
this.numberofdays = numberofdays;
}
public Year2()
{
setNumberofdays(365);
}
public int daysElapsed(int day, int month)
{
int temp = 0;
for (int i = 1; i < month;i++);
{
if (i == 1 || i == 3 || i == 5 || i == 7 || i == 8 || i == 10 || i == 12)
{
temp += 31;
}
else if (i == 4 || i == 6 || i == 9 || i == 11)
{
temp += 30;
}
else if (i == 2)
{
temp += 28;
}
}
temp += day;
return temp;
}
}
Solution
HI, I have fixed all error.
Please let me know in case of any issue.
######## Year.java #######
public class Year
{
//Variable
private int numberofdays;
//Constructor for Year class
public Year()
{
setNumberofdays(365);
}
public int getNumberofdays()
{
return numberofdays;
}
//Method to set the value
public void setNumberofdays(int numberofdays)
{
this.numberofdays = numberofdays;
}
}
################## LeapYear.java ############
public class LeapYear extends Y.
Negligence and intentional torts are subject to civil litigation as .pdf
Negligence and intentional torts are subject to civil litigation as opposed to criminal litigation.
However, should a person who commits a civil tort like battery, also be prosecuted criminally?
Some famous examples of criminal defendants who were prosecuted civilly as well as criminally
are OJ Simpson and Bernard Madoff. How was it possible for OJ Simpson to be acquitted in the
criminal case but found liable for wrongful death in the civil case?
Solution
Intentional tort such as battery is two dimensional in nature. If they are not severe they can be
treated as civil wrong and are handled as a civil lawsuit for demand of compensation as monetary
damages.
However, if they are severe and are result of the criminal intent of the person they will be
considered a crime and can lead to prosecution by the state under criminal laws. In the case of
the OJ Simpson he was acquitted because the plaintiff failed to prove the presence of death by
criminal intent. But he was responsible for the death as even if there is no criminal intent one can
be found responsible under various civil theories such as negligence etc..
Incuded within the major CPI basket groups are various government-cha.pdf
Incuded within the major CPI basket groups are various government-charged user fees, such as
water a charges, auto registration fees, and vehicle tolls. True False
Solution
The CPI measures the change in the price level of basket of goods from one year to another year.
It includes the price changes in the basket of consumer goods and services. The CPI does not
include the fees and charges for the services.
ANS: FALSE..
Identify major groupings within the Lophotrochozoa and Ecdy gg g soz.pdf
Identify major groupings within the Lophotrochozoa and Ecdy gg g sozoa ; describe
distinguishing features among groups, where on Earth these organisms are typically found, and
how they make a living
Solution
Lophotrochozoa are a group or taxon of protostome animals. The taxon consists of 2 groups-
trochozoans and lophophorata. Trochozoans are characterized by the development of mouth
before anus in the embryo.They are worm like and produce trochophore larvae - larvae that have
2 bands of cilia around their middle. Lophophorata, on the other hand, are grouped by the
presence of lophophore characterized by a fan of ciliated tentacles surrounding their mouths.
These animals exhibit radial cleavage.
Lophotrochophora includes the following phyla
1. Phylum Ectoprocta:
These are mostly marine coelomates that use lophophore for feesing. They secrete and live in
zoecium (chitinous chamber).
2. Phylum platyhelminthes
These are mostly parasitic acoelomates. Some may live as scavengers or commensals. The are
flat and ribbon-shaped. They have an incomplete gut, no circulatory system, and a simple
nervous system. Their excretory system has small tubules lined with ciliated flame cells. They
are hermaphrodites.
3. Phylum Rotifera
These are small aquatic pseudocoelomate animals. They are mostly free living and a few are
paraitic. They have a ciliated food gathering organ at the tip of the head known as corona. They
have jaws in the pharynx and their digestive system has separate mouth and anus. They have
rudimentary circulatory system and they have separate sexes.
4. Phylum Annelida
They are segmented coelomates with a closed circulatory system. Their excretory system
includes nephrida. They have a digestive system with separate mouth and anus. Gas exchange is
through skin.They have setae. They are found in both terrestrial and aquatic habitats. They can
be parasites, carnivores, predators or scavengers.
5. Phylum Nemertea
They are partially coelomate and partially acoelomate animals. They are free living and possess
proboscis - a long muscular tube covered by a sheath to capture prey. They have a complete
digestive system, a simple nervous system, and a closed circulatory system.
6. Phylum Phoronida:
They are coelomate and marine. They use lophophore for feeding. They have a U-shaped gut and
they secrete and live in a chitinous tube.
7. Phylum Brachipoda:
They are characterized by the presence of 2 calcified shells.
Ecdysozoa also belons to the group of protostome animals characterized by a three layered
cuticle which is periodically molted,a process known as ecdysis. They lack locomotary cilia.
They produce amoeboid sperm. Their embryos donot undergo spiral cleavage unlike other
protostomes.
The group includes
Phylum arthropoda
The phylum includes invertebrate animals with an exoskeleton. They have jointed limbs and
their cuticle is made of chitin. They are segmented with an open circulatory system and a ladder-
like nervous system They are found in both a.
How many grams of solid NaCN have to be added to 1.4 L of water to d.pdf
How many grams of solid NaCN have to be added to 1.4 L of water to dissolve 0.11 mol of
Fe(OH)3in the form of Fe(CN)63−? (For simplicity, ignore the reaction of CN−ion with
water.)
Solution
3 moles of NaCN dissolve 1 mole of Fe(OH)3
3*.11 = .33 moles NaCN will dissolve .11 mole of Fe(OH)3
wt reqd. = 0.33*(23+12+14)
w = 16.17 g.
How does Warhol add to the semiotic statement of the readymadeS.pdf
How does Warhol add to the semiotic statement of the readymade?
Solution
ABSTRACT -
This paper \"breaks out of the box\" by discussing the work of the artist Andy Warhol as a form
of consumer research. The paper asserts that Warhol’s career- successful artist, experimental
filmmaker, prolific writer and diarist, celebrity-offers insights into consumer culture that
reinforces, expands, and illuminates aspects of traditional consumer research. Through
illustrations, criticism, and interpretation, five specific areas of consumer research that Warhol’s
work might contribute to are introduced: brand equity; clothing, fashion and beauty; imagery;
packaging; and self-concept. This project joins recent efforts by consumer researchers to include
humanities based methods such as literary criticism and semiotics into the consumer researcher’s
toolbox.
I love America and these are some comments on it. The image is a statement of the symbols of
the harsh impersonal products and brash materialistic objects on which America is built today. It
is a projection of everything that can be bought and sold, the practical but important symbols that
sustain us.
- Warhol 1985, p. 78
Humanities based research has changed the parameters of consumer research. Groundbreaking
applications of semiotics (Mick 1986), literary theory (Stern 1988; 1989) postmodernism (Firat
and Venkatesh 1995), history (Jones and Monieson 1990), visual studies (Scott 1994)to- name a
few-have broadened the consumer researcher’s alette, adding useful tools to an interdisciplinary
paintbox. Belk proposes that art offers a useful medium to study consumption-citing literature,
comics, painting, photography, etc., as valuable records of materialism and non-traditional
sources of data for consumer researchers (Belk, 1986). Art and science do differ in their
methods, biases, and purposes, Belk insists, but there is much more overlap than is usually
thought. He concludes by suggesting that uses of art in research \"are attempts to draw on art as
data for evidence to validate a point or to provide a thicker, richer description\" (Belk, 1986, p.
27).
This paper proposes that Andy Warhol-through his worldwide success as an artist, his choice of
subject matter, his public statements, and his marketing techniques-may offer insights into
several issues of consumer research as an additional way of learning about consumer behavior
(Belk, Wallendorf, and Sherry 1989; Hudson and Ozanne 1988; Sherry 1991). Through a turn to
the tools of art criticism and art history, Warhol’s \"contributions\" to our understanding of
consumer behavior are placed within the frame of consumer research. Warhol, while not trained
in experimental methods, nonetheless offers unique insights into consumer behavior through his
success as an artist who focused on the mass produced world of brand names, fame, and
consumption.
In his career as a commercial illustrator, artist, filmmaker, and author, Warhol produced a
voluminous output of ma.
How do I add a ComboBox to this, underneath Enter Student ID tha.pdf
How do I add a ComboBox to this, underneath \"Enter Student ID\" that says the following?
import java.awt.*;
import java.awt.event.*;
import javax.swing.*;
import java.util.*;
public class Registration extends JFrame {
private JDesktopPane theDesktop;
public Registration(){
theDesktop = new JDesktopPane();
JMenuBar bar = new JMenuBar();
JMenu fileMenu = new JMenu(\"Course\");
JMenuItem addCourseItem = new JMenuItem(\"Add Course\");
fileMenu.add(addCourseItem);
JMenu tuitionMenu = new JMenu(\"Tuition\");
JMenuItem calculateItem = new JMenuItem(\"Calculate Tuition\");
JMenuItem printTuitionItem = new JMenuItem(\"Print Tuition\");
JMenuItem printSchedulesItem = new JMenuItem(\"Print Student Schedules\");
tuitionMenu.add(calculateItem);
tuitionMenu.add(printTuitionItem);
tuitionMenu.add(printSchedulesItem);
JMenu exitMenu = new JMenu(\"Exit\");
JMenuItem exitProgramItem = new JMenuItem(\"Exit Program\");
exitMenu.add(exitProgramItem);
addCourseItem.addActionListener(new ActionListener(){
public void actionPerformed(ActionEvent ae) {
JInternalFrame frame = new JInternalFrame(\"Enter Student ID\", true, true, true, true);
ReadPanel rp = new ReadPanel();
frame.add(rp);
frame.pack();
theDesktop.add(frame);
frame.setVisible(true);
}
});
exitProgramItem.addActionListener(new ActionListener(){
public void actionPerformed(ActionEvent ae){
System.exit(0);
}
});
calculateItem.addActionListener(new ActionListener(){
public void actionPerformed(ActionEvent ae){
}
});
printTuitionItem.addActionListener(new ActionListener(){
public void actionPerformed(ActionEvent ae){
}
});
printSchedulesItem.addActionListener(new ActionListener(){
public void actionPerformed(ActionEvent ae){
}
});
bar.add(fileMenu);
bar.add(tuitionMenu);
bar.add(exitMenu);
setJMenuBar(bar);
add(theDesktop);
}
public class ReadPanel extends Panel{
private JLabel findLabel;
private JTextField findField;
private JLabel buttonLabel;
private JButton submitButton;
public ReadPanel(){
findLabel = new JLabel(\"Enter Student ID\");
findField = new JTextField(15);
buttonLabel = new JLabel(\"Select Course\");
buttonLabel = new JLabel(\"Click to Add\");
submitButton = new JButton(\"Submit\");
setLayout(new GridLayout(2,2));
submitButton.addActionListener(new ActionListener(){
public void actionPerformed(ActionEvent ae){
System.out.println(findField.getText());
findField.setText(\"\");
}
});
add(findLabel);
add(findField);
add(buttonLabel);
add(buttonLabel);
add(submitButton);
}
}
public static void main(String[] args){
Registration r1 = new Registration();
r1.setDefaultCloseOperation(JFrame.EXIT_ON_CLOSE);
r1.setLocationRelativeTo(null);
r1.setSize(400,400);
r1.setVisible(true);
}
} Registration System Course Tuition Exit Course Panel Enter Student ID Select Course Click
to Add Select One Submit
Solution
//Changes added to Registration class in bold text
//Registration.java
import java.awt.*;
import java.awt.event.*;
import javax.swing.*;
import java.util.*;
public class Registration extends JFrame {
pr.
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Mule 4.6 & Java 17 Upgrade | MuleSoft Mysore Meetup #46
Mule 4.6 & Java 17 Upgrade | MuleSoft Mysore Meetup #46
2024.06.01 Introducing a competency framework for languag learning materials ...
2024.06.01 Introducing a competency framework for languag learning materials ...
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Question 2 Sba Do you know something about the Statement Of Financ.pdf
- 1. Question 2 Sba: "Do you know something about the Statement Of Financial Position (SOFP)? Don: "What's that?" Sba: The SOFP is actually not a part of the double entry system. Don: "Are you sure? But when I close the ledgers, its balances are all shown in the SOFP Sha: "Yup, I am pretty sure. Did you forget that the SOFP doesn't have closing balances?" Don: "Oh yeah.... Required: Based on the above conversation, discuss on the implications in which the Statement Of Financial Position (SOFP) not being part of the double entry system. (3 marks) Solution EXPLANATION --- First of all lets discuss what is Statement of Financial position?? It is basically a statement showing the financial position of an individual or any entity or organisation at the end of end at a particular date. It is none other than BALANCE SHEET. It is made up of 3 things -- LIABILITIES , ASSETS and EQUITY. It helps stakeholders and users of financial statements to assess the financial soundness of an entity in terms of liquidity risk, financial risk, credit risk and business risk. Now lets discuss whether statement of financial position is part of double entry system or not ?? No , it is a part of double entry system as it shows the total balances of assets, liabilities and equity at a particular given date. As double entry system affects two ledgers at a single transaction so balance sheet is also dependent upon double entry book system.Therefore, Yes Balance Sheet (accounts) are also a part of the double entry system, however it is not mandatory to have a balance sheet account in each and every double entry transaction.