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Referencing this week’s readings and lecture, describe the following terms as they relate to the statement of cash flows: cash, operating activities, investing activities, and financing activities. What can creditors, investors, and other users glean from an analysis of the statement of cash flows? Week Four Lecture Elements of a Statement of Cash Flow A cash flow statement indicates flow of cash into and out of a business organization. In most cases, an organization’s cash in hand is lower than operations, although both have to be equal and this is attributed by outstanding bills still not paid by customers. A cash flow statement helps managers: a. Establish the changes in a company’s cash at hand from the activities undertaken over a given reporting period. b. Determine the company’s sources and uses of cash. c. Understand operating results throughout a given operating period. There are three types of financial activities detailed in a cash flow statement, which include operating activities, investing activities, and financial activities. A cash flow statement can take two forms: direct format and indirect format. 1. Direct method: categorizes main classes of cash receipts and cash payment differently. 2. Indirect method: focuses differentiating net income and net cash flow from a company’s operations. This is the commonly used method due to its ability to offer a limited amount of information. A cash flow statement can be compiled with the company's balance sheets and income statements of two years/accounting periods (Heakal, 2010). In calculation of statement of cash flow, line items in which cash was used are adjusted from the net income. The cash flow statement includes line items found in the balance sheets. Net income line items from the income statement are also needed, in addition to income tax expenses and depreciation expenses (Heakal, 2010). A cash inflow on a cash flow statement is positive while cash outflow is negative. The operating activities include an adjustment part and the remainder part that indicates the necessary changes needed to reflect cash on hand after changes in the balance sheet items. Other line items in cash flow statements whose change is of significant influence include inventories, accounts payable and accrued liabilities. Adjustments, on the other hand, refer to cash flow changes based on components of the income statement that do not need cash. These include amortization, depreciation or deferred income taxes. Cash in a company can be spent in various activities, among them investing activities to help the company grow. These activities include: a. Mergers or acquisitions b. Major improvements to existing buildings c. Major upgrades to existing factories and equipment d. Purchase or sale of marketable securities e. Purchase or sale of property, plant, and equipment The operating activities’ bottom line indicates how much cash a certain company has spent or generat ...
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Week Four LectureElements of a Statement of Cash FlowA cash fl.docx
Week Four Lecture
Elements of a Statement of Cash Flow
A cash flow statement indicates flow of cash into and out of a business organization. In most cases, an organization’s cash in hand is lower than operations, although both have to be equal and this is attributed by outstanding bills still not paid by customers. A cash flow statement helps managers:
a. Establish the changes in a company’s cash at hand from the activities undertaken over a given reporting period.
b. Determine the company’s sources and uses of cash.
c. Understand operating results throughout a given operating period.
There are three types of financial activities detailed in a cash flow statement, which include operating activities, investing activities, and financial activities. A cash flow statement can take two forms: direct format and indirect format.
1. Direct method: categorizes main classes of cash receipts and cash payment differently.
2. Indirect method: focuses differentiating net income and net cash flow from a company’s operations. This is the commonly used method due to its ability to offer a limited amount of information.
A cash flow statement can be compiled with the company's balance sheets and income statements of two years/accounting periods (Heakal, 2010). In calculation of statement of cash flow, line items in which cash was used are adjusted from the net income. The cash flow statement includes line items found in the balance sheets. Net income line items from the income statement are also needed, in addition to income tax expenses and depreciation expenses (Heakal, 2010). A cash inflow on a cash flow statement is positive while cash outflow is negative. The operating activities include an adjustment part and the remainder part that indicates the necessary changes needed to reflect cash on hand after changes in the balance sheet items. Other line items in cash flow statements whose change is of significant influence include inventories, accounts payable and accrued liabilities.
Adjustments, on the other hand, refer to cash flow changes based on components of the income statement that do not need cash. These include amortization, depreciation or deferred income taxes. Cash in a company can be spent in various activities, among them investing activities to help the company grow. These activities include:
a. Mergers or acquisitions
b. Major improvements to existing buildings
c. Major upgrades to existing factories and equipment
d. Purchase or sale of marketable securities
e. Purchase or sale of property, plant, and equipment
The operating activities’ bottom line indicates how much cash a certain company has spent or generated from its operating activities. The other side of the cash flow statement represents the financing activities that need money to fund operations. To gain this money, a company can raise it from outside sources if it lacks enough internally. The bottom line of financing activities shows the net cash used to finance the business.
.
Reading LectureElements of a Statement of Cash FlowA cash flow s.docx
Reading Lecture
Elements of a Statement of Cash Flow
A cash flow statement indicates flow of cash into and out of a business organization. In most cases, an organization’s cash in hand is lower than operations, although both have to be equal and this is attributed by outstanding bills still not paid by customers. A cash flow statement helps managers:
Establish the changes in a company’s cash at hand from the activities undertaken over a given reporting period.
Determine the company’s sources and uses of cash.
Understand operating results throughout a given operating period.
There are three types of financial activities detailed in a cash flow statement, which include operating activities, investing activities, and financial activities. A cash flow statement can take two forms: direct format and indirect format.
Direct method
: categorizes main classes of cash receipts and cash payment differently.
Indirect method
: focuses differentiating net income and net cash flow from a company’s operations. This is the commonly used method due to its ability to offer a limited amount of information.
A cash flow statement can be compiled with the company's balance sheets and income statements of two years/accounting periods (Heakal, 2010). In calculation of statement of cash flow, line items in which cash was used are adjusted from the net income. The cash flow statement includes line items found in the balance sheets. Net income line items from the income statement are also needed, in addition to income tax expenses and depreciation expenses (Heakal, 2010). A cash inflow on a cash flow statement is positive while cash outflow is negative. The operating activities include an adjustment part and the remainder part that indicates the necessary changes needed to reflect cash on hand after changes in the balance sheet items. Other line items in cash flow statements whose change is of significant influence include inventories, accounts payable and accrued liabilities.
Adjustments, on the other hand, refer to cash flow changes based on components of the income statement that do not need cash. These include amortization, depreciation or deferred income taxes. Cash in a company can be spent in various activities, among them investing activities to help the company grow. These activities include:
Mergers or acquisitions
Major improvements to existing buildings
Major upgrades to existing factories and equipment
Purchase or sale of marketable securities
Purchase or sale of property, plant, and equipment
The operating activities’ bottom line indicates how much cash a certain company has spent or generated from its operating activities. The other side of the cash flow statement represents the financing activities that need money to fund operations. To gain this money, a company can raise it from outside sources if it lacks enough internally. The bottom line of financing activities shows the net cash used to finance the business.
Forbes School of Business Faculty
R
e.
ACC 371 Lecture 7Statement of Cash FlowsIntroductionGenerall.docx
ACC 371 Lecture 7
Statement of Cash Flows
Introduction
Generally Accepted Accounting Principles (GAAP) typically evolves in practice, rather than being written and then followed. An example of this evolution is the financial statement called, the statement of cash flows. Managers and business owners often asked why their companies were profitable but did not have available cash, or had plenty of cash but were operating at a loss. In response to this need, accountants developed the statement of cash flows to explain how cash was provided to the company or used by the company. The statement of cash flows is now a required financial statement according to GAAP. Since the statement of cash flows was developed long after the other three statements—the balance sheet, income statement, and statement of stockholders' equity—it does not follow the same flow as the other statements and requires information from all of the other statements, as well as additional information, in order to be compiled. Today, the statement of cash flows is one of the most significant financial statements for the potential investor or creditor.
Usefulness of the Statement of Cash Flows
The statement of cash flows is useful because it shows an organization's ability to produce future cash flows, provides an indication that the organization can meet its obligations, reports the differences between net income and net cash flows, and identifies the cash and noncash investing and financing activities during the period.
Profitable operations do not always ensure positive cash flow. While net income is important, cash flow is also critical to a company's success. Cash flow permits a company to expand operations, replace worn assets, take advantage of new investment opportunities, and pay dividends to its owners. Both managers and analysts need to understand the various sources and uses of cash that are associated with business activities.
The cash flow statement focuses attention on a firm's ability to generate cash internally, its management of current assets and current liabilities, and the details of its investments and its external financing (Libby, Libby, & Short, 2004). It is designed to help both managers and analysts answer important cash-related questions such as these:
Will the company have enough cash to pay its short-term debts to suppliers and other creditors without additional borrowing?
Is the company adequately managing its accounts receivable and inventory?
Has the company made necessary investments in new productive capacity?
Did the company generate enough cash flow internally to finance necessary investment or did it rely on external financing?
Is the company changing the makeup of its external financing?
These questions and others can be answered through the preparation and examination of the statement of cash flows.
Operating, Investing, and Financing Activities
The statement has three main sections: (a) cash flows from operating activities, which are relate.
Cash FlowsIntroductionThe Statement of Cash Flows is the third.docx
Cash Flows
Introduction
The Statement of Cash Flows is the third basic financial statement that is presented with the Balance Sheet and the Income Statement on a periodic basis. By reviewing the changes in cash due to operations, investing activities, and financing activities, the analyst can better ascertain how cash was generated and spent.
The Statement of Cash Flows
The statement of cash flows was developed in the 1970s and 1980s as a reaction to the need for management to reconcile net income to available cash. Many managers questioned how a company could report a profit, but have no money, or report a loss and still have cash available; the statement of cash flows was developed to explain how the income statement related to the available cash. The statement of cash flows can help managers and business owners to understand the sources and uses of cash, and predict future cash requirements so that needs may be met.
The cash flow statement focuses attention on a firm's ability to generate cash internally, its management of current assets and current liabilities, and the details of its investments and its external financing (Libby, Libby, & Short, 2004). It is designed to help both managers and analysts answer important cash-related questions such as these:
Will the company have enough cash to pay its short-term debts to suppliers and other creditors without additional borrowing?
Is the company adequately managing its accounts receivable and inventory?
Has the company made necessary investments in new productive capacity?
Did the company generate enough cash flow internally to finance necessary investment, or did it rely on external financing?
Is the company changing the makeup of its external financing?
These questions and others can be answered through the preparation and examination of the statement of cash flows.
Operating, Investing, and Financing Activities
The statement of cash flows has three main sections: (a) cash flows from operating activities, which are related to earning income from normal, recurring operations; (b) cash flows from investing activities, which are related to the acquisition and sale of productive assets; and (c) cash flows from financing activities, which are related to external financing of the enterprise. The net cash inflow or outflow for the year is the same amount as the increase or decrease in cash and cash equivalents for the year on the balance sheet. Cash equivalents are highly liquid investments with original maturities of less than three months. The operating activities section of the statement of cash flows can be prepared using either the direct or indirect method; the investing and financing activities sections are always prepared directly.
Direct Method of Determining Cash Flows from Operating Activities
The direct method for reporting cash flows from operating activities separates all of the operating transactions that result in either a deb ...
Financial analysis and management
1. Cash Flow statement
2. Permanent & Temporary Working Capital
3. Cash Flow and Common Size Statement
4. EOQ & Safety Stock
5. Return on Equity & Return on Capital Employed
Analyzing Financial Statements
The main Financial Statements and Tables are following as simply forms;
Balance Sheet,
Income Statement,
Cash Flows Statement,
Retained Earning Statement
are here for you.
Best regards,
Sümeyye Karaca
Recommended
Week Four LectureElements of a Statement of Cash FlowA cash fl.docx
Week Four Lecture
Elements of a Statement of Cash Flow
A cash flow statement indicates flow of cash into and out of a business organization. In most cases, an organization’s cash in hand is lower than operations, although both have to be equal and this is attributed by outstanding bills still not paid by customers. A cash flow statement helps managers:
a. Establish the changes in a company’s cash at hand from the activities undertaken over a given reporting period.
b. Determine the company’s sources and uses of cash.
c. Understand operating results throughout a given operating period.
There are three types of financial activities detailed in a cash flow statement, which include operating activities, investing activities, and financial activities. A cash flow statement can take two forms: direct format and indirect format.
1. Direct method: categorizes main classes of cash receipts and cash payment differently.
2. Indirect method: focuses differentiating net income and net cash flow from a company’s operations. This is the commonly used method due to its ability to offer a limited amount of information.
A cash flow statement can be compiled with the company's balance sheets and income statements of two years/accounting periods (Heakal, 2010). In calculation of statement of cash flow, line items in which cash was used are adjusted from the net income. The cash flow statement includes line items found in the balance sheets. Net income line items from the income statement are also needed, in addition to income tax expenses and depreciation expenses (Heakal, 2010). A cash inflow on a cash flow statement is positive while cash outflow is negative. The operating activities include an adjustment part and the remainder part that indicates the necessary changes needed to reflect cash on hand after changes in the balance sheet items. Other line items in cash flow statements whose change is of significant influence include inventories, accounts payable and accrued liabilities.
Adjustments, on the other hand, refer to cash flow changes based on components of the income statement that do not need cash. These include amortization, depreciation or deferred income taxes. Cash in a company can be spent in various activities, among them investing activities to help the company grow. These activities include:
a. Mergers or acquisitions
b. Major improvements to existing buildings
c. Major upgrades to existing factories and equipment
d. Purchase or sale of marketable securities
e. Purchase or sale of property, plant, and equipment
The operating activities’ bottom line indicates how much cash a certain company has spent or generated from its operating activities. The other side of the cash flow statement represents the financing activities that need money to fund operations. To gain this money, a company can raise it from outside sources if it lacks enough internally. The bottom line of financing activities shows the net cash used to finance the business.
.
Reading LectureElements of a Statement of Cash FlowA cash flow s.docx
Reading Lecture
Elements of a Statement of Cash Flow
A cash flow statement indicates flow of cash into and out of a business organization. In most cases, an organization’s cash in hand is lower than operations, although both have to be equal and this is attributed by outstanding bills still not paid by customers. A cash flow statement helps managers:
Establish the changes in a company’s cash at hand from the activities undertaken over a given reporting period.
Determine the company’s sources and uses of cash.
Understand operating results throughout a given operating period.
There are three types of financial activities detailed in a cash flow statement, which include operating activities, investing activities, and financial activities. A cash flow statement can take two forms: direct format and indirect format.
Direct method
: categorizes main classes of cash receipts and cash payment differently.
Indirect method
: focuses differentiating net income and net cash flow from a company’s operations. This is the commonly used method due to its ability to offer a limited amount of information.
A cash flow statement can be compiled with the company's balance sheets and income statements of two years/accounting periods (Heakal, 2010). In calculation of statement of cash flow, line items in which cash was used are adjusted from the net income. The cash flow statement includes line items found in the balance sheets. Net income line items from the income statement are also needed, in addition to income tax expenses and depreciation expenses (Heakal, 2010). A cash inflow on a cash flow statement is positive while cash outflow is negative. The operating activities include an adjustment part and the remainder part that indicates the necessary changes needed to reflect cash on hand after changes in the balance sheet items. Other line items in cash flow statements whose change is of significant influence include inventories, accounts payable and accrued liabilities.
Adjustments, on the other hand, refer to cash flow changes based on components of the income statement that do not need cash. These include amortization, depreciation or deferred income taxes. Cash in a company can be spent in various activities, among them investing activities to help the company grow. These activities include:
Mergers or acquisitions
Major improvements to existing buildings
Major upgrades to existing factories and equipment
Purchase or sale of marketable securities
Purchase or sale of property, plant, and equipment
The operating activities’ bottom line indicates how much cash a certain company has spent or generated from its operating activities. The other side of the cash flow statement represents the financing activities that need money to fund operations. To gain this money, a company can raise it from outside sources if it lacks enough internally. The bottom line of financing activities shows the net cash used to finance the business.
Forbes School of Business Faculty
R
e.
ACC 371 Lecture 7Statement of Cash FlowsIntroductionGenerall.docx
ACC 371 Lecture 7
Statement of Cash Flows
Introduction
Generally Accepted Accounting Principles (GAAP) typically evolves in practice, rather than being written and then followed. An example of this evolution is the financial statement called, the statement of cash flows. Managers and business owners often asked why their companies were profitable but did not have available cash, or had plenty of cash but were operating at a loss. In response to this need, accountants developed the statement of cash flows to explain how cash was provided to the company or used by the company. The statement of cash flows is now a required financial statement according to GAAP. Since the statement of cash flows was developed long after the other three statements—the balance sheet, income statement, and statement of stockholders' equity—it does not follow the same flow as the other statements and requires information from all of the other statements, as well as additional information, in order to be compiled. Today, the statement of cash flows is one of the most significant financial statements for the potential investor or creditor.
Usefulness of the Statement of Cash Flows
The statement of cash flows is useful because it shows an organization's ability to produce future cash flows, provides an indication that the organization can meet its obligations, reports the differences between net income and net cash flows, and identifies the cash and noncash investing and financing activities during the period.
Profitable operations do not always ensure positive cash flow. While net income is important, cash flow is also critical to a company's success. Cash flow permits a company to expand operations, replace worn assets, take advantage of new investment opportunities, and pay dividends to its owners. Both managers and analysts need to understand the various sources and uses of cash that are associated with business activities.
The cash flow statement focuses attention on a firm's ability to generate cash internally, its management of current assets and current liabilities, and the details of its investments and its external financing (Libby, Libby, & Short, 2004). It is designed to help both managers and analysts answer important cash-related questions such as these:
Will the company have enough cash to pay its short-term debts to suppliers and other creditors without additional borrowing?
Is the company adequately managing its accounts receivable and inventory?
Has the company made necessary investments in new productive capacity?
Did the company generate enough cash flow internally to finance necessary investment or did it rely on external financing?
Is the company changing the makeup of its external financing?
These questions and others can be answered through the preparation and examination of the statement of cash flows.
Operating, Investing, and Financing Activities
The statement has three main sections: (a) cash flows from operating activities, which are relate.
Cash FlowsIntroductionThe Statement of Cash Flows is the third.docx
Cash Flows
Introduction
The Statement of Cash Flows is the third basic financial statement that is presented with the Balance Sheet and the Income Statement on a periodic basis. By reviewing the changes in cash due to operations, investing activities, and financing activities, the analyst can better ascertain how cash was generated and spent.
The Statement of Cash Flows
The statement of cash flows was developed in the 1970s and 1980s as a reaction to the need for management to reconcile net income to available cash. Many managers questioned how a company could report a profit, but have no money, or report a loss and still have cash available; the statement of cash flows was developed to explain how the income statement related to the available cash. The statement of cash flows can help managers and business owners to understand the sources and uses of cash, and predict future cash requirements so that needs may be met.
The cash flow statement focuses attention on a firm's ability to generate cash internally, its management of current assets and current liabilities, and the details of its investments and its external financing (Libby, Libby, & Short, 2004). It is designed to help both managers and analysts answer important cash-related questions such as these:
Will the company have enough cash to pay its short-term debts to suppliers and other creditors without additional borrowing?
Is the company adequately managing its accounts receivable and inventory?
Has the company made necessary investments in new productive capacity?
Did the company generate enough cash flow internally to finance necessary investment, or did it rely on external financing?
Is the company changing the makeup of its external financing?
These questions and others can be answered through the preparation and examination of the statement of cash flows.
Operating, Investing, and Financing Activities
The statement of cash flows has three main sections: (a) cash flows from operating activities, which are related to earning income from normal, recurring operations; (b) cash flows from investing activities, which are related to the acquisition and sale of productive assets; and (c) cash flows from financing activities, which are related to external financing of the enterprise. The net cash inflow or outflow for the year is the same amount as the increase or decrease in cash and cash equivalents for the year on the balance sheet. Cash equivalents are highly liquid investments with original maturities of less than three months. The operating activities section of the statement of cash flows can be prepared using either the direct or indirect method; the investing and financing activities sections are always prepared directly.
Direct Method of Determining Cash Flows from Operating Activities
The direct method for reporting cash flows from operating activities separates all of the operating transactions that result in either a deb ...
Financial analysis and management
1. Cash Flow statement
2. Permanent & Temporary Working Capital
3. Cash Flow and Common Size Statement
4. EOQ & Safety Stock
5. Return on Equity & Return on Capital Employed
Analyzing Financial Statements
The main Financial Statements and Tables are following as simply forms;
Balance Sheet,
Income Statement,
Cash Flows Statement,
Retained Earning Statement
are here for you.
Best regards,
Sümeyye Karaca
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Accounting for Managers Assignment1The purpose of th.docx
Accounting for Managers Assignment
1
The purpose of the financial statements is to provide information about a company.
There are four main financial statements; namely income statement, statement of cash
flow, statement of financial performance and statement of changes in equity which
provides assistant to external users in making informed decisions about the company
such as resource allocation like investment and financing. (IAS 1)
Question a
The income statement also known as the statement of profit or loss depicts the
performance of the company by showing the revenue generated, less the expenses
incurred to obtain the profits or losses during an accounting period which would should
the performance of the company. If the revenue of a company over a period of time is
higher than the expenses, there will be a profit. Similarly, if the revenue of a company
over a period of time is lower than the expenses, the company will incur a loss. The
income statement may be disclosed by monthly, quarterly, or yearly which helps external
users to predict the company’s future performance.
Few examples of external users who use the income statement are shareholders,
investors, and creditors or lenders. Investors use the income statement to determine if
the company provides a good return on their investment and thus, make decisions such
as whether to sell or keep the shares they own in the company. Good performance can
generate high revenue leading to high profits, which in turn results in higher dividend for
the investors. Alternatively, low performance leading to lower dividends might not attract
investors’ attention and may sequentially result in investors selling their shares.
Creditors or lenders will evaluate base on the income statement whether the company
has a good financial standing as they have to take into account the company’s ability to
pay back the loan and interest. Lenders are more liable to loan the company if the
company’s primary activities involves equity financing, as they have a higher assurance
that the loan can be repaid. Equity financing refers to raising capital from selling shares
of the company to the investors. Alternatively, if the company’s primary activities involves
debt financing whereby the company takes on more debt in order to finance its
operations, the lenders might not be keen to finance the company as there is no
assurance of the company’s ability to pay off all its loans and interests.
The statement of comprehensive income highlights the change in equity of the company
derived from the operating and financial events are transacted during the period. It
https://www.coursehero.com/file/55819661/Bridging-Accounting-for-Managerspdf/
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https://www.coursehero.com/file/55819661/Bridging-Accounting-for-Managerspdf/
Accounting for Managers Assignment
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begins with the profit or loss derived from the income ...
Accounting for Managers Assignment1The purpose of th.docx
Accounting for Managers Assignment
1
The purpose of the financial statements is to provide information about a company.
There are four main financial statements; namely income statement, statement of cash
flow, statement of financial performance and statement of changes in equity which
provides assistant to external users in making informed decisions about the company
such as resource allocation like investment and financing. (IAS 1)
Question a
The income statement also known as the statement of profit or loss depicts the
performance of the company by showing the revenue generated, less the expenses
incurred to obtain the profits or losses during an accounting period which would should
the performance of the company. If the revenue of a company over a period of time is
higher than the expenses, there will be a profit. Similarly, if the revenue of a company
over a period of time is lower than the expenses, the company will incur a loss. The
income statement may be disclosed by monthly, quarterly, or yearly which helps external
users to predict the company’s future performance.
Few examples of external users who use the income statement are shareholders,
investors, and creditors or lenders. Investors use the income statement to determine if
the company provides a good return on their investment and thus, make decisions such
as whether to sell or keep the shares they own in the company. Good performance can
generate high revenue leading to high profits, which in turn results in higher dividend for
the investors. Alternatively, low performance leading to lower dividends might not attract
investors’ attention and may sequentially result in investors selling their shares.
Creditors or lenders will evaluate base on the income statement whether the company
has a good financial standing as they have to take into account the company’s ability to
pay back the loan and interest. Lenders are more liable to loan the company if the
company’s primary activities involves equity financing, as they have a higher assurance
that the loan can be repaid. Equity financing refers to raising capital from selling shares
of the company to the investors. Alternatively, if the company’s primary activities involves
debt financing whereby the company takes on more debt in order to finance its
operations, the lenders might not be keen to finance the company as there is no
assurance of the company’s ability to pay off all its loans and interests.
The statement of comprehensive income highlights the change in equity of the company
derived from the operating and financial events are transacted during the period. It
https://www.coursehero.com/file/55819661/Bridging-Accounting-for-Managerspdf/
Th
is
stu
dy
re
so
ur
ce
w
as
sh
ar
ed
v
ia
C
ou
rs
eH
er
o.
co
m
https://www.coursehero.com/file/55819661/Bridging-Accounting-for-Managerspdf/
Accounting for Managers Assignment
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begins with the profit or loss derived from the income.
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This what the essay need to consist of:
1. Ways I can turn around after failing a class.
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The purpose of the financial statements is to provide information about a company.
There are four main financial statements; namely income statement, statement of cash
flow, statement of financial performance and statement of changes in equity which
provides assistant to external users in making informed decisions about the company
such as resource allocation like investment and financing. (IAS 1)
Question a
The income statement also known as the statement of profit or loss depicts the
performance of the company by showing the revenue generated, less the expenses
incurred to obtain the profits or losses during an accounting period which would should
the performance of the company. If the revenue of a company over a period of time is
higher than the expenses, there will be a profit. Similarly, if the revenue of a company
over a period of time is lower than the expenses, the company will incur a loss. The
income statement may be disclosed by monthly, quarterly, or yearly which helps external
users to predict the company’s future performance.
Few examples of external users who use the income statement are shareholders,
investors, and creditors or lenders. Investors use the income statement to determine if
the company provides a good return on their investment and thus, make decisions such
as whether to sell or keep the shares they own in the company. Good performance can
generate high revenue leading to high profits, which in turn results in higher dividend for
the investors. Alternatively, low performance leading to lower dividends might not attract
investors’ attention and may sequentially result in investors selling their shares.
Creditors or lenders will evaluate base on the income statement whether the company
has a good financial standing as they have to take into account the company’s ability to
pay back the loan and interest. Lenders are more liable to loan the company if the
company’s primary activities involves equity financing, as they have a higher assurance
that the loan can be repaid. Equity financing refers to raising capital from selling shares
of the company to the investors. Alternatively, if the company’s primary activities involves
debt financing whereby the company takes on more debt in order to finance its
operations, the lenders might not be keen to finance the company as there is no
assurance of the company’s ability to pay off all its loans and interests.
The statement of comprehensive income highlights the change in equity of the company
derived from the operating and financial events are transacted during the period. It
https://www.coursehero.com/file/55819661/Bridging-Accounting-for-Managerspdf/
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https://www.coursehero.com/file/55819661/Bridging-Accounting-for-Managerspdf/
Accounting for Managers Assignment
2
begins with the profit or loss derived from the income ...
Accounting for Managers Assignment1The purpose of th.docx
Accounting for Managers Assignment
1
The purpose of the financial statements is to provide information about a company.
There are four main financial statements; namely income statement, statement of cash
flow, statement of financial performance and statement of changes in equity which
provides assistant to external users in making informed decisions about the company
such as resource allocation like investment and financing. (IAS 1)
Question a
The income statement also known as the statement of profit or loss depicts the
performance of the company by showing the revenue generated, less the expenses
incurred to obtain the profits or losses during an accounting period which would should
the performance of the company. If the revenue of a company over a period of time is
higher than the expenses, there will be a profit. Similarly, if the revenue of a company
over a period of time is lower than the expenses, the company will incur a loss. The
income statement may be disclosed by monthly, quarterly, or yearly which helps external
users to predict the company’s future performance.
Few examples of external users who use the income statement are shareholders,
investors, and creditors or lenders. Investors use the income statement to determine if
the company provides a good return on their investment and thus, make decisions such
as whether to sell or keep the shares they own in the company. Good performance can
generate high revenue leading to high profits, which in turn results in higher dividend for
the investors. Alternatively, low performance leading to lower dividends might not attract
investors’ attention and may sequentially result in investors selling their shares.
Creditors or lenders will evaluate base on the income statement whether the company
has a good financial standing as they have to take into account the company’s ability to
pay back the loan and interest. Lenders are more liable to loan the company if the
company’s primary activities involves equity financing, as they have a higher assurance
that the loan can be repaid. Equity financing refers to raising capital from selling shares
of the company to the investors. Alternatively, if the company’s primary activities involves
debt financing whereby the company takes on more debt in order to finance its
operations, the lenders might not be keen to finance the company as there is no
assurance of the company’s ability to pay off all its loans and interests.
The statement of comprehensive income highlights the change in equity of the company
derived from the operating and financial events are transacted during the period. It
https://www.coursehero.com/file/55819661/Bridging-Accounting-for-Managerspdf/
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https://www.coursehero.com/file/55819661/Bridging-Accounting-for-Managerspdf/
Accounting for Managers Assignment
2
begins with the profit or loss derived from the income.
Similar to Referencing this week’s readings and lecture, describe the following.docx (20)
Chapter 6 on Valuation and Reporting in Organization
Chapter 6 on Valuation and Reporting in Organization
What are the four 4 major financial statements.pdf
What are the four 4 major financial statements.pdf
Accounting for Managers Assignment1The purpose of th.docx
Accounting for Managers Assignment1The purpose of th.docx
Accounting for Managers Assignment1The purpose of th.docx
Accounting for Managers Assignment1The purpose of th.docx
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Illustrate common and unique features of localization vs standardization using a Venn Diagram or similar chart, be sure that the chart or graph shows specific examples.
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View attachment for assignment
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IFSM 310 Software and Hardware Infrastructure Concepts
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2.
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CPU and Memory
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4.
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b.
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Module 6, Englander Chapters 15 & 16
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2.
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Introduction and Chapter 1
What is the marketing concept?
What is a product? What are the levels of products (e.g., core, actual, augmented)?
What are attributes? What are benefits?
What is a means-end chain?
What are the responsibilities of a product manager?
What is a product line? What is the product mix?
What is a marketing plan? What are the objectives of a marketing plan?
Chapter 2
What are the bases of competition?
What are the customer-based levels of competition?
How does the level of competition influence the tasks performed by product managers?
What factors influence the level of competition in which product managers focus?
What managerial and customer-based methods can be employed to determine competition?
**Know how to read a brand switching matrix and how to calculate cross elasticity of demand.
Chapter 3
What aggregate market factors influence category attractiveness? (e.g., market size, market growth...etc.)
What are Porter’s Five Forces? How do these forces influence category attractiveness?
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Chapter 4
What are the elements of a competitor analysis? (The six basic questions)
What are the four possible objectives at the product level?
What are the three major components of a marketing strategy? What is positioning?
What is a competitive advantage? How do companies develop sustainable competitive advantages?
What are Porter’s Generic strategies? What is a cost advantage? What is a differentiation advantage?
Chapter 5
What is a consumer product? What is an industrial product?
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ieazy91 is willing to pay $15.00
Modern History of Art 115
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Modern History of Art 115
1200 Words Eassy and 3 pages Eassy
3 pages eassy \ From the syllabus:
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“Identity is a curious notion… coming to know ourselves involves not so much discovery as creativity, Minnich (2010).
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Using narrative what is your identity?
2.
In the final analysis – how does your identity inform your practice as a professional
Read the attached article closely
and try to capture the narrative of
your own identity using the post-structural perspective.
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S
ee below
the
guide
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The lack of certainty and the contradictions pertaining to her identity are important features to embrace in our world today. This guide tells you how and why.
Use this to guide you towards thinking and writing your own identity. Tosha Tsang writes her experiences using the post-structural perspective.
What does post-structural mean?
Guide
First of all we begin with what structural perspective is
- a structural position frames phenomenon through an
unchanging, universal laws of human behavior and social phenomena
while the post-structural position frames phenomenon as more
nuanced, multileveled, and ultimately complicated framings of the world around us.
We are all human – men and women. Isn’t this a universal law? If that is the case - where does that leave the transgender people and or seeking sex chang
e?
Post-structural position is that which may accommodate more nuanced, multilevel and more complicated framings of the world. So those who left this world (as more universal and with unchanging laws of human behavior) indeed when marriage meant a union between a man and a woman may be shocked today!
Most people think through a rational autonomous subject perspective when asked to speak about their identity
.
What is a rational autonomous subject? It is
obedience to the law one has prescribed to oneself -
a capacity for choice that is motivationally independent,
not determined by external influence.
When people say things such as … this happened to me so I decided to be… they are speaking from the rational autonomous subject perspective.
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rational autonomous subject
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There are so many things that people cannot determine for themselves against the predetermined social categories.
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Disparate impact cases
Disparate treatment cases
Consumer cases
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Disparate treatment analysis
Disparate impact analysis
Mixed motive cases
None
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Disparate impact case
Disparate treatment case 236, 307
Antidiscrimination case
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Interpretation of federal laws
Equal Employment Opportunity commissions guidelines
A particular international treaty
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Only the other form of relief provided by the Act
Compensatory and punitive damages and other relief under the Act
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Minorities
Immigrants
Employers
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Would not help the secretary change the pay inequity
Mandates the company to give equal pay to both of them
Mandates dismissal of the secretary for raising the issue of pay inequity
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Inequality at work
Women and equal pay
Equal pay for equal work
Equal pay for women
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Not according to the employment agreement
Based on illegal discrimination using the disparate treatment analysis
Based on the conspiracy done by a colleague
Based on the ulterior wrongful motive of the employer
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Natural impact on a women
Impact on men and women
Negative impact on women
Positive impact on women
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Racial discrimination case
Sexual discrimination case
Discrimination based on their color
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Necessary to the business and are job related
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https://chat.whatsapp.com/JVakNIYlSV94x7bwunO3Dc
YouTube:-
https://youtube.com/@special_education_needs
Teligram :- https://t.me/special_education_needs
Slide Shere :-
https://www.slideshare.net/shabnambano20?utm_campaign=profiletracking&utm_medium=sssite&utm_source=ssslideview
The approach at University of Liverpool.pptx
How libraries can support authors with open access requirements for UKRI funded books
Wednesday 22 May 2024, 14:00-15:00.
2024.06.01 Introducing a competency framework for languag learning materials ...
http://sandymillin.wordpress.com/iateflwebinar2024
Published classroom materials form the basis of syllabuses, drive teacher professional development, and have a potentially huge influence on learners, teachers and education systems. All teachers also create their own materials, whether a few sentences on a blackboard, a highly-structured fully-realised online course, or anything in between. Despite this, the knowledge and skills needed to create effective language learning materials are rarely part of teacher training, and are mostly learnt by trial and error.
Knowledge and skills frameworks, generally called competency frameworks, for ELT teachers, trainers and managers have existed for a few years now. However, until I created one for my MA dissertation, there wasn’t one drawing together what we need to know and do to be able to effectively produce language learning materials.
This webinar will introduce you to my framework, highlighting the key competencies I identified from my research. It will also show how anybody involved in language teaching (any language, not just English!), teacher training, managing schools or developing language learning materials can benefit from using the framework.
Overview on Edible Vaccine: Pros & Cons with Mechanism
This ppt include the description of the edible vaccine i.e. a new concept over the traditional vaccine administered by injection.
Honest Reviews of Tim Han LMA Course Program.pptx
Personal development courses are widely available today, with each one promising life-changing outcomes. Tim Han’s Life Mastery Achievers (LMA) Course has drawn a lot of interest. In addition to offering my frank assessment of Success Insider’s LMA Course, this piece examines the course’s effects via a variety of Tim Han LMA course reviews and Success Insider comments.
Unit 8 - Information and Communication Technology (Paper I).pdf
This slides describes the basic concepts of ICT, basics of Email, Emerging Technology and Digital Initiatives in Education. This presentations aligns with the UGC Paper I syllabus.
Palestine last event orientationfvgnh .pptx
An EFL lesson about the current events in Palestine. It is intended to be for intermediate students who wish to increase their listening skills through a short lesson in power point.
TESDA TM1 REVIEWER FOR NATIONAL ASSESSMENT WRITTEN AND ORAL QUESTIONS WITH A...
TESDA TM1 REVIEWER FOR NATIONAL ASSESSMENT WRITTEN AND ORAL QUESTIONS WITH ANSWERS.
Supporting (UKRI) OA monographs at Salford.pptx
How libraries can support authors with open access requirements for UKRI funded books
Wednesday 22 May 2024, 14:00-15:00.
Mule 4.6 & Java 17 Upgrade | MuleSoft Mysore Meetup #46
Mule 4.6 & Java 17 Upgrade | MuleSoft Mysore Meetup #46
Event Link:-
https://meetups.mulesoft.com/events/details/mulesoft-mysore-presents-exploring-gemini-ai-and-integration-with-mulesoft/
Agenda
● Java 17 Upgrade Overview
● Why and by when do customers need to upgrade to Java 17?
● Is there any immediate impact to upgrading to Mule Runtime 4.6 and beyond?
● Which MuleSoft products are in scope?
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:-
Shubham Chaurasia - https://www.linkedin.com/in/shubhamchaurasia1/
Priya Shaw - https://www.linkedin.com/in/priya-shaw
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
Shyam Raj Prasad-
https://www.linkedin.com/in/shyam-raj-prasad/
Polish students' mobility in the Czech Republic
Polish students mobility to the Czech Republic within eTwinning project "Medieval adventures with Marco Polo"
A Strategic Approach: GenAI in Education
Artificial Intelligence (AI) technologies such as Generative AI, Image Generators and Large Language Models have had a dramatic impact on teaching, learning and assessment over the past 18 months. The most immediate threat AI posed was to Academic Integrity with Higher Education Institutes (HEIs) focusing their efforts on combating the use of GenAI in assessment. Guidelines were developed for staff and students, policies put in place too. Innovative educators have forged paths in the use of Generative AI for teaching, learning and assessments leading to pockets of transformation springing up across HEIs, often with little or no top-down guidance, support or direction.
This Gasta posits a strategic approach to integrating AI into HEIs to prepare staff, students and the curriculum for an evolving world and workplace. We will highlight the advantages of working with these technologies beyond the realm of teaching, learning and assessment by considering prompt engineering skills, industry impact, curriculum changes, and the need for staff upskilling. In contrast, not engaging strategically with Generative AI poses risks, including falling behind peers, missed opportunities and failing to ensure our graduates remain employable. The rapid evolution of AI technologies necessitates a proactive and strategic approach if we are to remain relevant.
How to Make a Field invisible in Odoo 17
It is possible to hide or invisible some fields in odoo. Commonly using “invisible” attribute in the field definition to invisible the fields. This slide will show how to make a field invisible in odoo 17.
678020731-Sumas-y-Restas-Para-Colorear.pdf
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Instructions for Submissions thorugh G- Classroom.pptx
This presentation provides a briefing on how to upload submissions and documents in Google Classroom. It was prepared as part of an orientation for new Sainik School in-service teacher trainees. As a training officer, my goal is to ensure that you are comfortable and proficient with this essential tool for managing assignments and fostering student engagement.
Recently uploaded (20)
2024.06.01 Introducing a competency framework for languag learning materials ...
2024.06.01 Introducing a competency framework for languag learning materials ...
Overview on Edible Vaccine: Pros & Cons with Mechanism
Overview on Edible Vaccine: Pros & Cons with Mechanism
Unit 8 - Information and Communication Technology (Paper I).pdf
Unit 8 - Information and Communication Technology (Paper I).pdf
TESDA TM1 REVIEWER FOR NATIONAL ASSESSMENT WRITTEN AND ORAL QUESTIONS WITH A...
TESDA TM1 REVIEWER FOR NATIONAL ASSESSMENT WRITTEN AND ORAL QUESTIONS WITH A...
Mule 4.6 & Java 17 Upgrade | MuleSoft Mysore Meetup #46
Mule 4.6 & Java 17 Upgrade | MuleSoft Mysore Meetup #46
Instructions for Submissions thorugh G- Classroom.pptx
Instructions for Submissions thorugh G- Classroom.pptx
Referencing this week’s readings and lecture, describe the following.docx
- 1. Referencing this week’s readings and lecture, describe the following terms as they relate to the statement of cash flows: cash, operating activities, investing activities, and financing activities. What can creditors, investors, and other users glean from an analysis of the statement of cash flows? Week Four Lecture Elements of a Statement of Cash Flow A cash flow statement indicates flow of cash into and out of a business organization. In most cases, an organization’s cash in hand is lower than operations, although both have to be equal and this is attributed by outstanding bills still not paid by customers. A cash flow statement helps managers: a. Establish the changes in a company’s cash at hand from the activities undertaken over a given reporting period. b. Determine the company’s sources and uses of cash. c. Understand operating results throughout a given operating period. There are three types of financial activities detailed in a cash flow statement, which include operating activities, investing activities, and financial activities. A cash flow statement can take two forms: direct format and indirect format. 1. Direct method: categorizes main classes of cash receipts and cash payment differently. 2. Indirect method: focuses differentiating net income and net
- 2. cash flow from a company’s operations. This is the commonly used method due to its ability to offer a limited amount of information. A cash flow statement can be compiled with the company's balance sheets and income statements of two years/accounting periods (Heakal, 2010). In calculation of statement of cash flow, line items in which cash was used are adjusted from the net income. The cash flow statement includes line items found in the balance sheets. Net income line items from the income statement are also needed, in addition to income tax expenses and depreciation expenses (Heakal, 2010). A cash inflow on a cash flow statement is positive while cash outflow is negative. The operating activities include an adjustment part and the remainder part that indicates the necessary changes needed to reflect cash on hand after changes in the balance sheet items. Other line items in cash flow statements whose change is of significant influence include inventories, accounts payable and accrued liabilities. Adjustments, on the other hand, refer to cash flow changes based on components of the income statement that do not need cash. These include amortization, depreciation or deferred income taxes. Cash in a company can be spent in various activities, among them investing activities to help the company grow. These activities include: a. Mergers or acquisitions b. Major improvements to existing buildings c. Major upgrades to existing factories and equipment d. Purchase or sale of marketable securities e. Purchase or sale of property, plant, and equipment
- 3. The operating activities’ bottom line indicates how much cash a certain company has spent or generated from its operating activities. The other side of the cash flow statement represents the financing activities that need money to fund operations. To gain this money, a company can raise it from outside sources if it lacks enough internally. The bottom line of financing activities shows the net cash used to finance the business. Forbes School of Business Faculty Reference: Heakal, R. (2010). What is a cash flow statement? Forbes. Retrieved from http://www.forbes.com/2010/05/27/cash-flow- statement-personal-finance-securities-analysis.html Text Epstein, L. (2014). Financial decision making: An introduction to financial reports [Electronic version]. Retrieved from https://content.ashford.edu/ Article Ford Motor Company. (2014). Ford Motor Company 2012 annual report (Links to an external site.)Links to an external site.. Retrieved from http://corporate.ford.com/content/dam/corporate/en/investors/re ports-and-filings/Annual%20Reports/2012-annual-report.pdf Recommended Resources Article Heakal, R. (2010, May). What is a cash flow statement? (Links to an external site.)Links to an external site. Forbes. Retrieved from http://www.forbes.com/2010/05/27/cash-flow-statement-
- 4. personal-finance-securities-analysis.html Website AccountingCoach. (2014). Cash flow statement (explanation) (Links to an external site.)Links to an external site.. Retrieved from http://www.accountingcoach.com/cash-flow- statement/explanation/1 Read Parts 1 through 8