Requires a high degree of consensus among individuals on a given meas.pdf
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Requires a high degree of consensus among individuals on a given measurement. The use of consol dated statements is justified Rationale why plant assets are not reported at liquidation value. Ensures that all relevant financial information is reported. Indicates that market value changes subsequent to purchase are not recorded n the accounts. Intangibles are capitalized and amortized over periods benefited. A company charges its solos commission costs to expense in the income statement increase in assets less liabilities during the year, after ignoring distributions to owners and investments by owners Items characterized by service potential or future economic benefit. Reporting must be done at defined time intervals. An allowance for doubtful accounts is established. Lower-of-cost-or-market is used to value inventories. Enables investors and creditors to forecast future bond for the company. Issuance of interim reports is an example of this quality of accounting information. Arise from activities that constitute the entity\'s ongoing major or central operations. Ignores the economic consequences of a standard or rule. Repair tools are expensed and not capitalized when purchased. The dollar is used to report on financial performance. Solution 1) Neutrality 2) Full disclosure principle 3) Measurement priciple(historical cost) 4) Periodicity 5) Measurement principle (historical cost).
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https://www.boundless.com/finance/textbooks/boundless-finance-textbook/introduction-to-the-field-and-goals-of-financial-management-1/
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Engineering. Harold Malcolm Westergaard Great Northern Railway (U.S.) Millay Viaduct
(Millau, France) Leffert L. Buck (1837 to 1909) Burma Road Rear Admiral Harry Harwood
Rousseau Michelangelo di Lodovico Buonarroti Simoni Irondequoit Embankment (1822)
Muscle Shoals Canal Firth of Forth Railway Bridge Alden Partridge Philadelphia Municipal
Water Supply System Joseph Gilbert Totten
Solution
It was the creation of 19th century rail road entepreneur, it was the northmost railroad rout in the
U.S .
The main thing about this railroads was it was only privately funded and successfully built in the
history U.S.
No federal land grants were used guring its construction , unlike all other transcontinental
railroads,it was created in stages,slowly to create profitable lines, contests were held to promote
interest in the railroads.,contests were all-inclusive from largest farm animals to largest freight
carload capacity and were promoted heavily to immigrants and newcomers froom east.
2. Muscle Shoals Canal
The history of Tennessee river is one of commerce. Before the completion of the wilson dam the
river was divided by a series of shoals near the muscle shoals area where the tennesse fell over
100\' in approx 30 miles. To adjust to the river and around the shoals, a series of canals and locks
were built and improved upon to provide for commercial navigation
3. Firth of forth railway bridge
It is the cantilever railway bridge over the firth of fourth,It is consider as iconic structure and is
in the UNESCO world heritage.It spans the esttuary of the forth river, it took 10 years to
complete its paint job on 125 year old bridge
4. Alden Partridge
he was an american surveyor
5. Philadelphia muncipal water supply system
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organized personal need to provide high quality of drinking water and to manage wastewater and
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Scenario Mr. Franklin is 70 years of age, is in excellent health, pu.pdf
Scenario: Mr. Franklin is 70 years of age, is in excellent health, pursues a simple but active
lifestyle, find has no children. He has interest in a private company for $90 million and has
decided that a medical research foundation will receive half the proceeds now; it will also be the
primary beneficiary of the proceeds of his estate upon his death. Mr. Franklin is committed to the
foundations well-being because he believes strongly that, through it, a cure will be found for the
disease that killed his wife. He now realizes that an appropriate investment policy and asset
allocations are required if his goals arc to be met though investment of his considerable assets.
Currently, the flowing assets arc available for use in building an appropriate portfolio: $45.0
million cash net from the sale of private company assets (the other $45 is being presented as a
current gift to the foundation). $10.0 million in stocks and bonds, $5 million each Formulate and
justify an investment policy statement setting forth the appnipriate guidelines within which
future investment actions should take place. Your policy statement must encompass all relevant
objective and constraint considerations. Recommend and justify a long term asset allocation that
is consistent with the investment policy. Assume that Mr. Franklin\'s risk profile is moderate to
borderline moderate aggressive, so he is not an entirely risk-adverse investor.
Solution
Answer: A.
At this point we know (or can reasonably infer) that Mr. Franklin is:
Taking this knowledge into account, his Investment Policy Statement will reflect these specifics:
Objectives:
Return Requirements: The incidental throw-off of income from Mr. Franklin\'s large asset pool
should provide a more than sufficient flow of net spendable income. If not, such a need can
easily be met by minor portfolio adjustments. Thus, an inflation-adjusted enhancement of the
capital base for the benefit of the foundation will be the primary return goal (i.e., real growth of
capital). Tax minimization will be a continuing collateral goal.
Risk Tolerance: A ccount c ircumstances and the long-term return goal suggest t hat the portfolio
can take somewhat above average risk. Mr. Franklin is acquainted with the nature of investment
risk from his prior ownership of stocks and bonds, he has a still long actuarial life expectancy
and is in good current health, and his heir - the foundation, thanks to his generosity - is already
possessed of a large asset base.
Constraints:
Time Horizon: Even disregarding Mr. Franklin\'s still-long actuarial life expectancy, the horizon
is long-term because the remainder of his estate, the foundation, has a virtually perpetual life
span.
Liquidity Requirement: Given what we know and the expectation of an ongoing income stream
of considerable size, no liquidity needs that would require specific funding appear to exist.
Taxes: Mr. Franklin is no doubt in the highest tax brackets, and investment actions should take
tha.
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https://www.boundless.com/finance/textbooks/boundless-finance-textbook/introduction-to-the-field-and-goals-of-financial-management-1/
http://creativecommons.org/licenses/by-sa/3.0/
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Accounting standards
The document discusses Indian Accounting Standards (IAS) and their objectives. It notes that IAS are issued by the Institute of Chartered Accountants of India (ICAI) to standardize accounting policies and practices. This helps eliminate non-comparability between financial statements and ensures their reliability. Currently there are 31 IAS issued by ICAI. The document provides a brief overview of some of the key IAS such as those relating to cash flow statements, revenue recognition, fixed assets, taxes on income, and consolidated financial statements. It explains that compliance with IAS issued by ICAI is mandatory for companies in India.
CHAPTER 3 UNDERSTANDING FINANCIAL STATEMENTS I.docx
The document discusses key concepts related to understanding financial statements. It explains that financial statements communicate information about a company's financial activities and position over a period of time. The three main financial statements are the balance sheet, income statement, and statement of cash flows. It also discusses the importance of financial statements to various stakeholders like creditors, investors, and labor unions who use them to evaluate the company's performance and ability to repay debts.
04-Analytical Adjustments.pptx
Analysts frequently make adjustments to company financial statements to reflect a true and fair view, enable comparability between companies, and account for differences in accounting treatments. Key adjustments include reclassifying certain income/expenses as operating or non-operating, adjusting depreciation and revaluation reserves, treating goodwill and intangibles appropriately, and accounting for off-balance sheet items like operating leases. Analysts scrutinize areas like depreciation policies, impairment losses, and internally generated intangible assets to determine if reported numbers require adjustment. The purpose is to arrive at financial metrics that best indicate a company's performance, position, and credit risk.
GEO NECF 2015 - Best Practices and Trends in Financial Reporting
Financial reporting for equity compensation is not a new topic. However, developments in the complexity of the types of awards offered combined with vagueness in guidance has resulted in an evolution of best practices in financial reporting. Attend this session and hear how best in class companies are currently handling their financial reporting as a result. Get tips for how to handle your financial reporting dilemmas—whether in a system or in excel. What’s more, hear all about the latest trends in award design that are causing financial reporting issues and how best to address these. Financial reporting for equity compensation will never be easier!
Financial Accounting Introduction
This document provides an overview of accounting and economic decisions (Unit I). It defines accounting and discusses its uses, including providing information for business and economic decision making. It outlines the key financial statements and describes the various users of accounting information, including investors, lenders, managers, employees, government, and the public. It also distinguishes between financial and management accounting and discusses the key principles of accounting, including the business entity, money measurement, cost, and matching concepts.
Financial Statements Analysis for Credit Decision
This document discusses financial statement analysis for credit decisions. It describes the three main financial statements - the balance sheet, income statement, and cash flow statement. It then discusses different types of financial statement analysis including vertical analysis, horizontal analysis, and ratio analysis. Finally, it discusses analyzing a company's ongoing business concern by examining factors like working capital, cash flow, receivables, inventory, and management skills. The overall goal of financial statement analysis is to assess a company's financial health, performance, and ability to repay debts.
Importance of financial reporting analysis
Financial reporting provides key financial metrics and insights into a company's revenues, expenses, profits, assets, and cash flows. It demonstrates the overall health of a company from a financial perspective. There are three main types of financial reports: the income statement, balance sheet, and cash flow statement. Financial reporting is important as it allows companies to comply with regulations, facilitates audits, and supports financial planning, benchmarking, and decision making for various stakeholders. Overall, financial reporting provides reliable and relevant financial information to stakeholders for purposes such as investment decisions, management accountability, and regulatory compliance.
ABM1_Concepts and Principles.pptxABM1_Concepts and Principles.pptx
Jose Mercado started a photocopying business by investing 10,000 and borrowing 50,000. He used the funds to purchase a photocopying machine for 30,000, supplies for 10,000, pay two months rent of 10,000, salaries of 4,000 and a business permit of 2,000. Electricity costs of 2,500 were also incurred. In the first month of operations, the business generated 10,000 in revenue. The amounts that would be included in the business' financial reports are the investment of 10,000, borrowing of 50,000, expenses incurred such as rent, salaries, supplies and electricity, as well as the revenue generated according to accounting principles of accrual accounting and revenue
PRESENTATION ON ACCOUNTING.ppt
This presentation provides an overview of accounting principles and standards. It defines accounting as identifying, measuring, and communicating financial information to allow for informed decisions. Accounting standards provide common principles, procedures, and policies to improve transparency. Specific standards cover revenue recognition, asset valuation, cash flow reporting, inventory costs, leases, taxes, intangible assets, and more. The accounting standards board of India issues standards following ICAI principles with input from advisory committees.
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Wells Fargo Real Estate Securities Conference – New York
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Chapter 2 Financial Statements, Taxes, and Cash Flow” from Fi.docx
Chapter 2 Financial Statements, Taxes, and Cash Flow” from Fi.docx
OC Roadshow Hosted by Bank of America Merrill Lynch – Philadelphia
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OC Roadshow Hosted by Wells Fargo – Montreal / Toronto
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CHAPTER 3 UNDERSTANDING FINANCIAL STATEMENTS I.docx
CHAPTER 3 UNDERSTANDING FINANCIAL STATEMENTS I.docx
GEO NECF 2015 - Best Practices and Trends in Financial Reporting
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ABM1_Concepts and Principles.pptxABM1_Concepts and Principles.pptx
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More from ajantainds23
Select five (5) of the items below and briefly tell how each relates .pdf
Select five (5) of the items below and briefly tell how each relates to the History of Civil
Engineering. Harold Malcolm Westergaard Great Northern Railway (U.S.) Millay Viaduct
(Millau, France) Leffert L. Buck (1837 to 1909) Burma Road Rear Admiral Harry Harwood
Rousseau Michelangelo di Lodovico Buonarroti Simoni Irondequoit Embankment (1822)
Muscle Shoals Canal Firth of Forth Railway Bridge Alden Partridge Philadelphia Municipal
Water Supply System Joseph Gilbert Totten
Solution
It was the creation of 19th century rail road entepreneur, it was the northmost railroad rout in the
U.S .
The main thing about this railroads was it was only privately funded and successfully built in the
history U.S.
No federal land grants were used guring its construction , unlike all other transcontinental
railroads,it was created in stages,slowly to create profitable lines, contests were held to promote
interest in the railroads.,contests were all-inclusive from largest farm animals to largest freight
carload capacity and were promoted heavily to immigrants and newcomers froom east.
2. Muscle Shoals Canal
The history of Tennessee river is one of commerce. Before the completion of the wilson dam the
river was divided by a series of shoals near the muscle shoals area where the tennesse fell over
100\' in approx 30 miles. To adjust to the river and around the shoals, a series of canals and locks
were built and improved upon to provide for commercial navigation
3. Firth of forth railway bridge
It is the cantilever railway bridge over the firth of fourth,It is consider as iconic structure and is
in the UNESCO world heritage.It spans the esttuary of the forth river, it took 10 years to
complete its paint job on 125 year old bridge
4. Alden Partridge
he was an american surveyor
5. Philadelphia muncipal water supply system
Its mision is the planning operation and maintenance of both physical infrastructure and the
organized personal need to provide high quality of drinking water and to manage wastewater and
stormwater to protect and improve the quality of the regio\'s watersheds.
Scenario Mr. Franklin is 70 years of age, is in excellent health, pu.pdf
Scenario: Mr. Franklin is 70 years of age, is in excellent health, pursues a simple but active
lifestyle, find has no children. He has interest in a private company for $90 million and has
decided that a medical research foundation will receive half the proceeds now; it will also be the
primary beneficiary of the proceeds of his estate upon his death. Mr. Franklin is committed to the
foundations well-being because he believes strongly that, through it, a cure will be found for the
disease that killed his wife. He now realizes that an appropriate investment policy and asset
allocations are required if his goals arc to be met though investment of his considerable assets.
Currently, the flowing assets arc available for use in building an appropriate portfolio: $45.0
million cash net from the sale of private company assets (the other $45 is being presented as a
current gift to the foundation). $10.0 million in stocks and bonds, $5 million each Formulate and
justify an investment policy statement setting forth the appnipriate guidelines within which
future investment actions should take place. Your policy statement must encompass all relevant
objective and constraint considerations. Recommend and justify a long term asset allocation that
is consistent with the investment policy. Assume that Mr. Franklin\'s risk profile is moderate to
borderline moderate aggressive, so he is not an entirely risk-adverse investor.
Solution
Answer: A.
At this point we know (or can reasonably infer) that Mr. Franklin is:
Taking this knowledge into account, his Investment Policy Statement will reflect these specifics:
Objectives:
Return Requirements: The incidental throw-off of income from Mr. Franklin\'s large asset pool
should provide a more than sufficient flow of net spendable income. If not, such a need can
easily be met by minor portfolio adjustments. Thus, an inflation-adjusted enhancement of the
capital base for the benefit of the foundation will be the primary return goal (i.e., real growth of
capital). Tax minimization will be a continuing collateral goal.
Risk Tolerance: A ccount c ircumstances and the long-term return goal suggest t hat the portfolio
can take somewhat above average risk. Mr. Franklin is acquainted with the nature of investment
risk from his prior ownership of stocks and bonds, he has a still long actuarial life expectancy
and is in good current health, and his heir - the foundation, thanks to his generosity - is already
possessed of a large asset base.
Constraints:
Time Horizon: Even disregarding Mr. Franklin\'s still-long actuarial life expectancy, the horizon
is long-term because the remainder of his estate, the foundation, has a virtually perpetual life
span.
Liquidity Requirement: Given what we know and the expectation of an ongoing income stream
of considerable size, no liquidity needs that would require specific funding appear to exist.
Taxes: Mr. Franklin is no doubt in the highest tax brackets, and investment actions should take
tha.
Samantha wants to buy a house for S225 000 She paid $25 000 down and .pdf
Samantha wants to buy a house for S225 000 She paid $25 000 down and the rest of the cost
will be obtained from a mortgage The mortgage has a nominal interest rate of 12 percentage
compounded monthly with a 25-year amortization period The term (maturity) of the mortgage is
five years What will Samantha\'s monthly payments be in the first five years? If after the five-
year term the mortgage nominal interest rate drops to 6 percentage compounded monthly, what
will her monthly payment be thereafter? After 5 years, treat the unpaid amount as a new
mortgage for the remaining amortization period Samantha obtams upfront another quote from a
Credit Union for her total mortage for a 12-year total amortation period and an interest rate of 14
percentage compounded annually What will her annual payment be? TIPI Review close-up 3.2
about mortgages on Page 56 at the book TIP2: Use the appropriate formulae from Table 3.2 on
Page 71 and the factor tables at the end of the book
Solution
Answer
Answer (i)
Present value = Annuity * [1 – {1/(1+r)n } /r ]
Where r = Interest rate = 0.12/ 12 months = 0.01
n = No of instalments = 25 year *12 months = 300
Present value = $ 225,000 - $ 25000
= $ 200,000
Present value = Annuity * [1 – {1/(1+r)n } /r ]
200,000 = Annuity * [1 – {1/(1+0.01)300} /0.01 ]
200,000 = Annuity * [1 – {1/(1.01)300} /0.01 ]
200,000 = Annuity * [1 – {1/19.78846} /0.01 ]
200,000 = Annuity * [1 – 0.05053/0.01 ]
200,000 = Annuity * [0.949465/0.01 ]
200,000 = Annuity * [0.949465/0.01 ]
200,000 = Annuity * 94.946551
Annuity = 200,000 / 94.946551
Annuity = $ 2106.45
Answer : Samantha’s monthly payments in the first five years will be $ 126386.90 (i.e. $
2106.45*5*12 months)
Answer (ii)
No of Instalments
Opening balance
Interest = 1% per month
Annuity
Principal
Closing balance
1
2,00,000
2000
2106.45
106.45
1,99,893.55
2
1,99,893.55
1998.936
2106.45
107.51
1,99,786.04
3
1,99,786.04
1997.86
2106.45
108.59
1,99,677.45
4
1,99,677.45
1996.774
2106.45
109.68
1,99,567.77
5
1,99,567.77
1995.678
2106.45
110.77
1,99,457.00
6
1,99,457.00
1994.57
2106.45
111.88
1,99,345.12
7
1,99,345.12
1993.451
2106.45
113.00
1,99,232.12
8
1,99,232.12
1992.321
2106.45
114.13
1,99,117.99
9
1,99,117.99
1991.18
2106.45
115.27
1,99,002.72
10
1,99,002.72
1990.027
2106.45
116.42
1,98,886.30
11
1,98,886.30
1988.863
2106.45
117.59
1,98,768.71
12
1,98,768.71
1987.687
2106.45
118.76
1,98,649.95
13
1,98,649.95
1986.499
2106.45
119.95
1,98,530.00
14
1,98,530.00
1985.3
2106.45
121.15
1,98,408.85
15
1,98,408.85
1984.088
2106.45
122.36
1,98,286.49
16
1,98,286.49
1982.865
2106.45
123.59
1,98,162.90
17
1,98,162.90
1981.629
2106.45
124.82
1,98,038.08
18
1,98,038.08
1980.381
2106.45
126.07
1,97,912.01
19
1,97,912.01
1979.12
2106.45
127.33
1,97,784.68
20
1,97,784.68
1977.847
2106.45
128.60
1,97,656.08
21
1,97,656.08
1976.561
2106.45
129.89
1,97,526.19
22
1,97,526.19
1975.262
2106.45
131.19
1,97,395.00
23
1,97,395.00
1973.95
2106.45
132.50
1,97,262.50
24
1,97,262.50
1972.625
2106.45
133.83
1,97,128.67.
Rippards has d debt ratio of 25 percent, d total asset turnover rat.pdf
Rippard\'s has d debt ratio of 25 percent, d total asset turnover ratio 1:4 and return an equity
(ROE) of 42 percent. Compute Rippard\'s net profit margin. (Record your answer ds, d percent
rounded to one decimdl pldce but do not include the percent sign in your dnswer. Thus,
record.32184 =32.1% as 32.1). your answer: 22.5
Solution
Debt Ratio= 25% i.e. Equity = 75%
Asset Turnover Ratio= 1.4
Sales/Total Assets=1.4
Therefore, Sales= 1.4* Total Assets
ROE=42%
Net Income/Shareholders Equity= 42%
Therefore, Net Income=0.42*Equity
NI= 0.42(Sales/1.4)
NI/Sales=0.3=30%.
Solve the equation on the interval [0, 2pi) 2sin2 x = 4sin x + 6.pdf
Solve the equation on the interval [0, 2pi) 2sin2 x = 4sin x + 6
Solution
sin x = t
2t^2 - 4t - 6 = 0
=> t^2 -2t -3 = 0
=> t^2 -3t + t -3 = 0
=> t(t-3) +1(t-3) = 0
=> (t-3)(t+1) = 0
=> t = 3, -1
But sin t cannot be 3
so , sinx = -1
in this given interval
x = 3*PI / 2.
Sinx x dxSolution I = integration ( 0 to in.pdf
Sinx / x dx
Solution
I = integration ( 0 to infinty ) e -sx cos(x) dx J = integration ( 0 to infinty ) e-sx
sin(x)dx use integration by parts - I = e-sx ( sin (x )) + s J J = - e-sx ( cos(x ))- s I by solving
the above equations - J = 1 / ( s2 +1 ) integration ( oto infinity ) integration ( 0 to infinity ) ( e-
sxsin(x)ds )dx = integration ( 0 to infinty ) sin(x) / x dx integration ( 0 to infinty ) 1 / s2 +1 ds =
integration ( 0 to infinty ) ( sin(x) / x ) dx pi / 2 = integration ( 0 to infinty ) sin(x) / x dx.
Show that S^2 is a 2 sheeted cover of {R}^3 (S^2 = {(x,y,z) x^2 + y^.pdf
Show that S^2 is a 2 sheeted cover of {R}^3 (S^2 = {(x,y,z)| x^2 + y^2 + z^2 = 1}) {RP}^ 2
where S^2 is the unit sphere in
Solution
As it is a unit sphere.
Hence its radius is 1.
The centre of the sphere is (0,0,0)
Let a point on the sphere be (x,y,z)
The equation is
(x-0)^2+(y-0)^2+(z-0)^2=r^2
x^2+y^2+z^2= 1 ..............Proved.
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Show that S^2 is a 2 sheeted cover of {R}^3 (S^2 = {(x,y,z) x^2 + y^.pdf
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9
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Your Skill Boost Masterclass: Strategies for Effective Upskilling
Requires a high degree of consensus among individuals on a given meas.pdf
- 1. Requires a high degree of consensus among individuals on a given measurement. The use of consol dated statements is justified Rationale why plant assets are not reported at liquidation value. Ensures that all relevant financial information is reported. Indicates that market value changes subsequent to purchase are not recorded n the accounts. Intangibles are capitalized and amortized over periods benefited. A company charges its solos commission costs to expense in the income statement increase in assets less liabilities during the year, after ignoring distributions to owners and investments by owners Items characterized by service potential or future economic benefit. Reporting must be done at defined time intervals. An allowance for doubtful accounts is established. Lower-of-cost-or-market is used to value inventories. Enables investors and creditors to forecast future bond for the company. Issuance of interim reports is an example of this quality of accounting information. Arise from activities that constitute the entity's ongoing major or central operations. Ignores the economic consequences of a standard or rule. Repair tools are expensed and not capitalized when purchased. The dollar is used to report on financial performance. Solution 1) Neutrality 2) Full disclosure principle 3) Measurement priciple(historical cost) 4) Periodicity 5) Measurement principle (historical cost)