The document provides details about a business called "Computer Relation" located in Aizuwakamatsu City, Fukushima Prefecture. It is owned by Yukichi Fukuzawa. The business uses new skills to create popular applications that are not defeated by other companies. The initial funding needed for the business is 10 million yen, which will be used to develop applications. The business is expected to do well by advertising its applications widely if it can obtain more funding.
Company registration has always been a major hassle for people who are looking to start-up their own business in India.With so many procedures, it has always been a lengthy task with not much an ease to complete the process. The newly introduced INC-29, a five-in-one form introduced by Ministry of Corporate affairs (MCA) in May 2015 has come a long way in improving this scenario. This presentation guides you through all the procedures one needs to go till one is officially ready to set up a small business and the relevant documents required for the same.
ABOUT THE PRESENTATION
This presentation is based on my first hand experience in income tax assessments over past 3 years. I have tried to expalin in breif as to what
transpired at ground level in each case without use of much of jargon.
It has dawned on me that learnings from income tax assessments has broader implications and extends to audit, income tax return filing,
accounting and overall working of organisations.
I hope that readers will find this presentation useful
Company registration has always been a major hassle for people who are looking to start-up their own business in India.With so many procedures, it has always been a lengthy task with not much an ease to complete the process. The newly introduced INC-29, a five-in-one form introduced by Ministry of Corporate affairs (MCA) in May 2015 has come a long way in improving this scenario. This presentation guides you through all the procedures one needs to go till one is officially ready to set up a small business and the relevant documents required for the same.
ABOUT THE PRESENTATION
This presentation is based on my first hand experience in income tax assessments over past 3 years. I have tried to expalin in breif as to what
transpired at ground level in each case without use of much of jargon.
It has dawned on me that learnings from income tax assessments has broader implications and extends to audit, income tax return filing,
accounting and overall working of organisations.
I hope that readers will find this presentation useful
Accounting for Not for Profit OrganisationsPreksha Mehta
In this presentation, you will find notes , accounting treatment and practical questions on the unit Financial Statements of not for profit organisations.
Samarth Associates - Payroll & Labour Law Outsourcingsamarthassociates
We Samarth Associates, hereby introduce us as an Outsourcing firm in below mentioned services:
Labour Law: Registration & Maintenance of various labour law enactments like ESI, PF, Ptax, LWF etc.
Payroll Process: Process & provide the various MIS related to monthly payroll like Cost centre Salary MIS, Payslip etc.
Employee Benefits: Setup of Gratuity Trust and related correspondence, Valuation of Gratuity & Leave Encashment, Framing benefits policy for Company. Providing awareness among employee about various Retiral /death benefits.
Company Registration: Our well qualified CS take part in end to end Company Registration formality.
Tax Benefits: Provide information about various tax planning sources by conducting sessions.
It is a case study of Kim Fuller, who was working in a large chemical firm as a District Sales Engineer HE learned that company had developed use for the recycled material in pulverized form.
Although there is a possibility of both profit and loss, We have seen profit.
Please see rest of the details in following slides.
Concept of Accounting Equation and the effect of transactions on Accounting Equation. To know about asset, liabilities, equities and concept of accounting equation. how to analyze accounting equation. Effect of transactions on accounting equation.
Accounting for Not for Profit OrganisationsPreksha Mehta
In this presentation, you will find notes , accounting treatment and practical questions on the unit Financial Statements of not for profit organisations.
Samarth Associates - Payroll & Labour Law Outsourcingsamarthassociates
We Samarth Associates, hereby introduce us as an Outsourcing firm in below mentioned services:
Labour Law: Registration & Maintenance of various labour law enactments like ESI, PF, Ptax, LWF etc.
Payroll Process: Process & provide the various MIS related to monthly payroll like Cost centre Salary MIS, Payslip etc.
Employee Benefits: Setup of Gratuity Trust and related correspondence, Valuation of Gratuity & Leave Encashment, Framing benefits policy for Company. Providing awareness among employee about various Retiral /death benefits.
Company Registration: Our well qualified CS take part in end to end Company Registration formality.
Tax Benefits: Provide information about various tax planning sources by conducting sessions.
It is a case study of Kim Fuller, who was working in a large chemical firm as a District Sales Engineer HE learned that company had developed use for the recycled material in pulverized form.
Although there is a possibility of both profit and loss, We have seen profit.
Please see rest of the details in following slides.
Concept of Accounting Equation and the effect of transactions on Accounting Equation. To know about asset, liabilities, equities and concept of accounting equation. how to analyze accounting equation. Effect of transactions on accounting equation.
Presentation at Education Session of Digital Marketing at Beauty Expo Australia 2015 by Mark Horwood-James; Head of Strategy & Experience at Blackglass/The Gruden Group
Instructions1. For the questions requiring a written explanatio.docxnormanibarber20063
Instructions:
1. For the questions requiring a written explanation, please be as brief as possible. None of the questions require a lengthy answer. Often, one sentence per point to explain is enough.
2. Show all your work for maximum credit.
3. PUT YOUR ANSWERS IN RED WITH THE EXAM QUESTION BUT ENSURE THE GRADER CAN IDENTIFY YOUR QUICKLY IDENTIFY. BUT PLEASE MAKE SURE YOU IDENTIFY EACH ANSWER SO THAT I KNOW THE QUESTION YOU ARE ANSWERING.
PART I(50 points) Journal Entries
Whammy Company begins the month of May with $2,000 in cash and $2,000 in stock sold at par. During the month, the company has eight transactions. Prepare the appropriate journal entries for each transaction. You will also need to prepare the appropriate adjusting journal entries.
1. On May 1, the company receives $3,000 cash. The company has agreed to allow a potential customer to use rent part of the company’s office space from May 1 through July.
2. On May 1 the company buys a one year $100,000 fire insurance policy for the office building. The one year premium paid on May 1 was $2,400.
3. The company purchases inventory for $6,000. $5,000 was purchased on credit and the remainder with cash.
4. The company sells the entire inventory for $19,000 on account.
5. The company collects $3,000 of the accounts receivable.
6. The company pays $2,000 on the account payable.
7. Employees earn $6,000, to be paid next month.
8. During May the company purchases $1,200 of office supplies with cash. On May 31, there are only $700 of office supplies left.
PART IIBOND PRICING (40 Points)
1. (10 Points) The University of Alabama sells three year bonds with a $800,000 face value to private investors. The bonds are due in three years, have a 6% coupon rate, and interest is paid annually. The bonds were sold to yield 8%. What proceeds does UA receive from the investors?
2. (5 Points) Did the bond sell for par, a premium or a discount? How much was the premium or discount?
3. (5 Points) If the bond sold for a premium or discount, what is the balance in the premium or discount following the interest payment at the end of year 1?
4. (26 points) Prepare all of the necessary journal entries, beginning with the issuance of the bond, the three annual interest payments and the bond retirement at the end of year 3.
Part III Statement of Cash Flows (32 Points)
Prepare a Statement of Cash Flow for the year ending 2017 from the following information.
2016
2017
Cash
85,000
27,000
Accounts Receivable
95,000
80,000
inventory
130,000
134,000
prepaid expenses
9,500
9,000
land
89,700
130,000
PP&E
295,500
256,700
accumulated depr
-30,000
-13,000
total assets
674,700
623,700
accounts payable
98,000
77,000
accrued liabilities
54,000
70,000
bonds payable
110,000
60,000
common stock
100,000
101,000
retained earnings
312,700
315,700
674,700
623,700
PP&E with a historical cost of $50,000 and a net book value of $28,000 was sold for $22,500
Dividends.
I. Title Preparation of a Corporate Income Tax Return .docxMARRY7
I. Title:
Preparation of a Corporate Income Tax Return Using IRS Form 1120
II. Introduction:
In prior learning demonstrations, you conducted tax research and prepared the
20X5 Form 1040 for Jerome and Debra Horowitz, one of the firm’s clients for
many years. Given your outstanding performance conducting research and
preparing the Horowitz’s tax return, your boss promoted you to the corporate
income tax preparation department. Given your professional goal is to become a
senior partner of the firm someday, moving up to the corporate tax department is
right in sync with your career aspirations.
This hypothetical tax case includes one (1) main activity:
! Preparing a federal corporate income tax return using IRS Form 1120.
Throughout this learning demonstration, your professor will play the role of a
senior partner in the taxation department with whom you discuss various issues
and submit draft documents for approval in advance of communicating with
clients.
To successfully complete this Learning Demonstration, you must demonstrate
your knowledge of and abilities to complete the following goals and
competencies:
Goal 1: Communication: Learners demonstrate ability to communicate clearly
both orally and in writing.
o Competencies:
! 1.1 Organize document or presentation clearly in a
manner that promotes understanding
! 1.2 Develop coherent paragraphs or points so that each is
internally unified and so that each functions as part of the whole
document or presentation
! 1.3 Provide sufficient, correctly cited support that substantiates
the writer’s ideas
! 1.4 Tailor communications to the audience
! 1.5 Use sentence structure appropriate to the task, message
and audience
! 1.6 Follow conventions of Standard Written English
Goal 2: Critical Thinking: Learners demonstrate ability to apply logical, systematic
decision-making processes to formulate clear, defensible ideas and to draw
ethical conclusions.
o Competencies:
! 2.1 Articulate and frame the issue
! 2.2 Collect and evaluate information
! 2.3 Evaluate the underlying causes or conditions of
elements contributing to an issue
! 2.4 Use systems thinking to arrive at a decision in the
context of an issue
! 2.5 Apply ethical principles when determining actions.
Goal 3: Quantitative Reasoning: Learners demonstrate the ability to use
mathematical operations and analytical concepts and operations to address
problems and to inform decision-making
o Competency
! 3.1 Construct models that represent real-world problems or
processes
! 3.2 Develop visible representation of data
! 3.3 Analyze data using mathematical/algebraic operations
! 3.4 Use calculated results to inform the problem or process
Goal 4: Leadership, Facilitation, and Collaboration: Learners lead, facilitate, and
collaborate with a variety of individuals and diverse teams to achieve
organizational objectives.
o Competency
! 4.1 Demonstrate an ...
BCO114 ACCOUNTING I Task brief & rubrics Task Final Ass.docxjasoninnes20
BCO114 ACCOUNTING I Task brief & rubrics
Task: Final Assignment (40% of the Final grade)
You must answer all the questions in the proposed business case.
This task assesses the following learning outcomes:
• Critically understand the differences between the methods of valuation of the inventory
• Knowing how to properly elaborate an income statement and determine the ending inventory balance.
LAUNCH: WEEK 10 / DELIVERY: MAY 10th, 2020, 23:59HRS ON MOODLE
Submission file format: Excel document with all the answers, clearly identifying all steps, results, journals and including comments besides each answer.
BUSINESS CASE (100 points)
Jim has recently opened a dry fruits wholesale company dedicated to the sale of peanuts, almonds and pistachios.
During its first month of activity, the company has made the following transactions:
February 2: Purchase of Pistachios: [email protected]$/Kg $ 25.000
Purchase of Almonds: 4.000Kg @ 5$/Kg $ 20.000
Purchas of Peanuts: 6.000Kg @ 3$/ Kg $ 18.000
February 3: Purchase of Pistachios: [email protected]$/Kg $18.000
Purchase of Almonds: 2.000Kg @ 6$/Kg $ 12.000
Purchas of Peanuts: 2.000Kg @ 4$/ Kg $ 18.000
mailto:[email protected]$/Kg
mailto:[email protected]$/Kg
February 6: Sold to several clients:
Pistachios: [email protected] 20$/Kg $40.000
Almonds: 2.500Kg @ 11$/Kg $ 27.500
Peanuts: 3.000Kg @ 7$/ Kg $ 21.000
February 6: Sold to Fruits Lovers Inc.:
Pistachios: 500Kg @20$/Kg. $ 10.000
Almonds: 1.000Kg @ 11$/Kg $ 11.000
Peanuts: 1.500Kg @ 8$/ Kg $ 12.000
February 12 Purchase of Pistachios: [email protected]$/Kg $ 21.000
Purchase of almonds: 2.000Kg @ 8$/Kg $ 16.000
February 13: Sale of peanuts to Peanuts Lovers Inc.: 3.500Kg @8$/kg $ 28.000
February 14: Purchase of Peanuts 6.000 Kg @4$/Kg $24.000
February 19: Sold to several clients:
Pistachios: [email protected] 21$/Kg. $ 21.000
Almonds: 1.500Kg @ 13$/Kg $ 19.500
Peanuts: 3.000Kg @ 9$/ Kg $ 27.000
February 25: Purchased from various suppliers:
Pistachios: [email protected]$/Kg. $ 13.000
mailto:[email protected]$/Kg
mailto:[email protected]$/Kg
Almonds: 1.000Kg @ 9$/Kg $ 9.000
Peanuts: 1.000Kg @ 4$/ Kg $ 4.000
Besides these transactions, the company has had the following expenses:
Salaries: $3500
Electricity bill: $300
Renting of equipment: &800
Rent of warehouse and office: $1.500
Miscellaneous: $1.200
Jim’s accountant recommended that he should use the average cost method in order to determine the cost of the inventory sold but he is not sur e about the
consequences it nay have on his financial situation
Relying on your accounting knowledge, Jim asks you the following questions:
1: Why in your opinion did Jim’s accountant recommend the average cost method and what difference is there whit the three other methods? Explain the main
c ...
BCO114 ACCOUNTING I Task brief & rubrics Task Final Ass.docxgarnerangelika
BCO114 ACCOUNTING I Task brief & rubrics
Task: Final Assignment (40% of the Final grade)
You must answer all the questions in the proposed business case.
This task assesses the following learning outcomes:
• Critically understand the differences between the methods of valuation of the inventory
• Knowing how to properly elaborate an income statement and determine the ending inventory balance.
LAUNCH: WEEK 10 / DELIVERY: MAY 10th, 2020, 23:59HRS ON MOODLE
Submission file format: Excel document with all the answers, clearly identifying all steps, results, journals and including comments besides each answer.
BUSINESS CASE (100 points)
Jim has recently opened a dry fruits wholesale company dedicated to the sale of peanuts, almonds and pistachios.
During its first month of activity, the company has made the following transactions:
February 2: Purchase of Pistachios: [email protected]$/Kg $ 25.000
Purchase of Almonds: 4.000Kg @ 5$/Kg $ 20.000
Purchas of Peanuts: 6.000Kg @ 3$/ Kg $ 18.000
February 3: Purchase of Pistachios: [email protected]$/Kg $18.000
Purchase of Almonds: 2.000Kg @ 6$/Kg $ 12.000
Purchas of Peanuts: 2.000Kg @ 4$/ Kg $ 18.000
mailto:[email protected]$/Kg
mailto:[email protected]$/Kg
February 6: Sold to several clients:
Pistachios: [email protected] 20$/Kg $40.000
Almonds: 2.500Kg @ 11$/Kg $ 27.500
Peanuts: 3.000Kg @ 7$/ Kg $ 21.000
February 6: Sold to Fruits Lovers Inc.:
Pistachios: 500Kg @20$/Kg. $ 10.000
Almonds: 1.000Kg @ 11$/Kg $ 11.000
Peanuts: 1.500Kg @ 8$/ Kg $ 12.000
February 12 Purchase of Pistachios: [email protected]$/Kg $ 21.000
Purchase of almonds: 2.000Kg @ 8$/Kg $ 16.000
February 13: Sale of peanuts to Peanuts Lovers Inc.: 3.500Kg @8$/kg $ 28.000
February 14: Purchase of Peanuts 6.000 Kg @4$/Kg $24.000
February 19: Sold to several clients:
Pistachios: [email protected] 21$/Kg. $ 21.000
Almonds: 1.500Kg @ 13$/Kg $ 19.500
Peanuts: 3.000Kg @ 9$/ Kg $ 27.000
February 25: Purchased from various suppliers:
Pistachios: [email protected]$/Kg. $ 13.000
mailto:[email protected]$/Kg
mailto:[email protected]$/Kg
Almonds: 1.000Kg @ 9$/Kg $ 9.000
Peanuts: 1.000Kg @ 4$/ Kg $ 4.000
Besides these transactions, the company has had the following expenses:
Salaries: $3500
Electricity bill: $300
Renting of equipment: &800
Rent of warehouse and office: $1.500
Miscellaneous: $1.200
Jim’s accountant recommended that he should use the average cost method in order to determine the cost of the inventory sold but he is not sur e about the
consequences it nay have on his financial situation
Relying on your accounting knowledge, Jim asks you the following questions:
1: Why in your opinion did Jim’s accountant recommend the average cost method and what difference is there whit the three other methods? Explain the main
c.
ACC 291 GENIUS NEW Introduction Education--acc291genius.comclaric275
FOR MORE CLASSES VISIT
www.acc291genius.com
1. The term “receivables” refers to cash to be paid to debtors. merchandise to be collected from individuals or companies. cash to be paid to creditors. amounts due from individuals or companies. 2. Three accounting issues associated with accounts receivable are depreciating, valuing, and collecting. depreciating, returns, and valuing. accrual, bad debts, and accelerating collections. recognizing, valuing, and accelerating collections. 3. When the allowance method is used to account for uncollectible accounts Bad Debts Expense is debited when: management estimates the amount
ACC 291 GENIUS NEW Remember Education--acc291genius.comchrysanthemu4
FOR MORE CLASSES VISIT
www.acc291genius.com
1. The term “receivables” refers to cash to be paid to debtors. merchandise to be collected from individuals or companies. cash to be paid to creditors. amounts due from individuals or companies. 2. Three accounting issues associated with accounts receivable are depreciating, valuing, and collecting. depreciating, returns, and valuing. accrual, bad debts, and accelerating collections. recognizing, valuing, and accelerating collections. 3. When the allowance method is used to account for uncollectible
ACC 291 GENIUS NEW Education Begins--acc291genius.comkopiko191
FOR MORE CLASSES VISIT
www.acc291genius.com
1. The term “receivables” refers to cash to be paid to debtors. merchandise to be collected from individuals or companies. cash to be paid to creditors. amounts due from
THE Costco Wholesale CorporationSEC 10-K ReportMaryam Tayeri.docxmehek4
THE Costco Wholesale Corporation
SEC 10-K Report
Maryam Tayeri
Company Introduction
The Costco Wholesale Corporation was first opened under the name of Price Club in 1976 and provides goods to its customers for reasonable prices.
This presentation analyzes the fiscal years of 2013 & 2014 Statement of Cash Flow in details such as: Operating , Investing, and Financing activities.
Analysis of Operating Cash Flow
For the Fiscal Years of 2013 & 2014
Net cash provided by operating activities for the fiscal year of 2014 $3,984 million
Difference in income taxes for the year
($63 million)
Net cash provided by operating activities for the fiscal year of 2013 $3,437 million
Difference in income taxes for the year
($7 million)
Receivables Turnover Ratio
Fiscal Year of 2014
Receivables Turnover Ratio :
Net Credit Sales/ Average Net Receivables =
$110,212/ (($1148+$1201)/2)= 93.84
Analysis of Investing Cash Flow
Fiscal Years of 2013 & 2014
2014- Net cash used by investing activities ($2,093) Main investing activities: Purchase of short-term investments for ($2,503 million).
2013- Net cash used by investing activities ($2,251) Main investing activities: Purchase of short-term investments for ($2,572 million).
Analysis of Financing Cash Flow
Fiscal Years of 2013 & 2014
Fiscal year of 2013
Net cash (used in)
provided by financing activities ($786 million)
Fiscal year of 2014
Net cash (used in) Provided by financing activities $44 million
Net increase (decrease) in cash & cash equivalent
Fiscal years of 2013 & 2014
2014- Net cash increase by $1,094 million
2013- Net cash increase by $1,116 million
Recommendation
Costco Corporation
By Analysis of three parts of the Statement of Cash Flow we can conclude that Costco Corporation is a healthy company for investments:
1. Net cash provided by operating activities has been increased, compared to the pervious year.
2. Net cash used for investing activities was mainly for the short-term investment for the last two years.
References
Costco Wholesale Corporation Financial Statement Analysis Report
Maryam Tayeri
University of Maryland University College
Introduction
The purpose of this project is to provide financial insights of Costco Wholesale Corporation based on its SEC 10-K report, by analyzing Company’s Financial Statement for the fiscal year of 2014. The main focus of this analysis is to obtain various ratios by evaluating the three broad categories of the Statement of Cash Flow which provides information about Company’s operating activities, investing activities, and financing activities. Costco Corporation provides goods to its customers with reasonable prices. Costco’s largest competition is Sam’s Club which is owned by Wal-Mart Corporation. In this report, Costco and Wal-Mart’s Statements of Cas ...
For more course tutorials visit
www.newtonhelp.com
Case Study 1 (Part A)
Analyze the impact of business transactions on accounts; record (journalize and post) transactions in the books;
FinanceTest ISummer 20191. Using the following data, prepare a .docxericn8
FinanceTest ISummer 2019
1. Using the following data, prepare a three-stage ROE decomposition (DuPont Analysis) for Home Depot.
Return on equity (ROE)
12%
Sales
$5,000
Current ratio
2.29
Dividend payout ratio
25%
Dividends paid
$100
Total liabilities
$4,000
Accounts payable
$600
My work:
1) ROE = Net Income/Sales x Sales/ Equity (or 12%)
2) ROE = Net Income/ Sales x Sales/Assets x Assets/Equity
or …….(400/5,000) (5,000/ Assets) (Assets/Equity)
3) ROE = (Net Profit Margin) (Asset Turnover) (Equity Multiple)
Side notes:
(Accounts Payable) (Current Ratio) = 1,374/ 600 = 2.29
Current assets = 1,374
Current Liability or Accounts payable = 600
Current ratio = 2.29
2. Your task is to update your firm’s long-term financial model (that was originally prepared last year). In financial modeling, a key assumption involves the firm’s dividend policy, as typically specified by the firm’s payout ratio.
You recognize many differences between today and last year.
Last year, the Treasury Yield Curve was upward sloping. Today, the Treasury Yield Curve is inverted. Last year, the Fed was expected to raise interest rates. Today, the Fed is expected to lower interest rates. We also know the following:
TodayLast year
Forward P/E
16
20
Equity Multiplier
2.50
1.95
Based on the differences described above, would you expect the payout ratio in this year’s financial model to be higher or lower than it was last year? Briefly explain.
Based on the differences above, I expect that the payout ratio in this year’s financial model to be lower along with short term headwinds. The earnings per share is going down and the price is taking a hit. Also, assets are leaning towards the heavier side.
3. Glencore will need to have $3,000 on June 20, 2023 (four years from now) to purchase new equipment. To accumulate this money, it will make four equal investments, with the first of the equal investments beginning one year from now.
a. If Glencore can earn an annual interest rate of 10%, how much must it invest per year?
My work:
P1 = 646.41 x 1.10
P2 = 646.41 x 1.10
P3 = 646.41 x 1.10
P4 = 646.41 x 1.10
Invest per year = $646.41
=PMT (10%,4,0,3000,0)
b. After presenting your findings from the above calculation, Glencore’s CFO asks you to consider an alternative scenario. Both changes are to occur today and will continue throughout the four years. You are to consider both changes simultaneously.
1. The interest rate will increase today and remain at that higher level.
2. There will still be four equal investments, but the first investment will occur immediately.
Without doing any calculations, how would these changes (considered simultaneously) affect your answer in part a? Using no more than 50 words, carefully justify your response. Do not write more 50 words.
My response:
With a higher rate (ex: 12%) Glencore’s money is working harder. If less money is put down, then more money will result in t.
Buy Verified PayPal Account | Buy Google 5 Star Reviewsusawebmarket
Buy Verified PayPal Account
Looking to buy verified PayPal accounts? Discover 7 expert tips for safely purchasing a verified PayPal account in 2024. Ensure security and reliability for your transactions.
PayPal Services Features-
🟢 Email Access
🟢 Bank Added
🟢 Card Verified
🟢 Full SSN Provided
🟢 Phone Number Access
🟢 Driving License Copy
🟢 Fasted Delivery
Client Satisfaction is Our First priority. Our services is very appropriate to buy. We assume that the first-rate way to purchase our offerings is to order on the website. If you have any worry in our cooperation usually You can order us on Skype or Telegram.
24/7 Hours Reply/Please Contact
usawebmarketEmail: support@usawebmarket.com
Skype: usawebmarket
Telegram: @usawebmarket
WhatsApp: +1(218) 203-5951
USA WEB MARKET is the Best Verified PayPal, Payoneer, Cash App, Skrill, Neteller, Stripe Account and SEO, SMM Service provider.100%Satisfection granted.100% replacement Granted.
Enterprise Excellence is Inclusive Excellence.pdfKaiNexus
Enterprise excellence and inclusive excellence are closely linked, and real-world challenges have shown that both are essential to the success of any organization. To achieve enterprise excellence, organizations must focus on improving their operations and processes while creating an inclusive environment that engages everyone. In this interactive session, the facilitator will highlight commonly established business practices and how they limit our ability to engage everyone every day. More importantly, though, participants will likely gain increased awareness of what we can do differently to maximize enterprise excellence through deliberate inclusion.
What is Enterprise Excellence?
Enterprise Excellence is a holistic approach that's aimed at achieving world-class performance across all aspects of the organization.
What might I learn?
A way to engage all in creating Inclusive Excellence. Lessons from the US military and their parallels to the story of Harry Potter. How belt systems and CI teams can destroy inclusive practices. How leadership language invites people to the party. There are three things leaders can do to engage everyone every day: maximizing psychological safety to create environments where folks learn, contribute, and challenge the status quo.
Who might benefit? Anyone and everyone leading folks from the shop floor to top floor.
Dr. William Harvey is a seasoned Operations Leader with extensive experience in chemical processing, manufacturing, and operations management. At Michelman, he currently oversees multiple sites, leading teams in strategic planning and coaching/practicing continuous improvement. William is set to start his eighth year of teaching at the University of Cincinnati where he teaches marketing, finance, and management. William holds various certifications in change management, quality, leadership, operational excellence, team building, and DiSC, among others.
As a business owner in Delaware, staying on top of your tax obligations is paramount, especially with the annual deadline for Delaware Franchise Tax looming on March 1. One such obligation is the annual Delaware Franchise Tax, which serves as a crucial requirement for maintaining your company’s legal standing within the state. While the prospect of handling tax matters may seem daunting, rest assured that the process can be straightforward with the right guidance. In this comprehensive guide, we’ll walk you through the steps of filing your Delaware Franchise Tax and provide insights to help you navigate the process effectively.
Cracking the Workplace Discipline Code Main.pptxWorkforce Group
Cultivating and maintaining discipline within teams is a critical differentiator for successful organisations.
Forward-thinking leaders and business managers understand the impact that discipline has on organisational success. A disciplined workforce operates with clarity, focus, and a shared understanding of expectations, ultimately driving better results, optimising productivity, and facilitating seamless collaboration.
Although discipline is not a one-size-fits-all approach, it can help create a work environment that encourages personal growth and accountability rather than solely relying on punitive measures.
In this deck, you will learn the significance of workplace discipline for organisational success. You’ll also learn
• Four (4) workplace discipline methods you should consider
• The best and most practical approach to implementing workplace discipline.
• Three (3) key tips to maintain a disciplined workplace.
Taurus Zodiac Sign_ Personality Traits and Sign Dates.pptxmy Pandit
Explore the world of the Taurus zodiac sign. Learn about their stability, determination, and appreciation for beauty. Discover how Taureans' grounded nature and hardworking mindset define their unique personality.
Explore our most comprehensive guide on lookback analysis at SafePaaS, covering access governance and how it can transform modern ERP audits. Browse now!
What are the main advantages of using HR recruiter services.pdfHumanResourceDimensi1
HR recruiter services offer top talents to companies according to their specific needs. They handle all recruitment tasks from job posting to onboarding and help companies concentrate on their business growth. With their expertise and years of experience, they streamline the hiring process and save time and resources for the company.
Unveiling the Secrets How Does Generative AI Work.pdfSam H
At its core, generative artificial intelligence relies on the concept of generative models, which serve as engines that churn out entirely new data resembling their training data. It is like a sculptor who has studied so many forms found in nature and then uses this knowledge to create sculptures from his imagination that have never been seen before anywhere else. If taken to cyberspace, gans work almost the same way.
Remote sensing and monitoring are changing the mining industry for the better. These are providing innovative solutions to long-standing challenges. Those related to exploration, extraction, and overall environmental management by mining technology companies Odisha. These technologies make use of satellite imaging, aerial photography and sensors to collect data that might be inaccessible or from hazardous locations. With the use of this technology, mining operations are becoming increasingly efficient. Let us gain more insight into the key aspects associated with remote sensing and monitoring when it comes to mining.
RMD24 | Retail media: hoe zet je dit in als je geen AH of Unilever bent? Heid...BBPMedia1
Grote partijen zijn al een tijdje onderweg met retail media. Ondertussen worden in dit domein ook de kansen zichtbaar voor andere spelers in de markt. Maar met die kansen ontstaan ook vragen: Zelf retail media worden of erop adverteren? In welke fase van de funnel past het en hoe integreer je het in een mediaplan? Wat is nu precies het verschil met marketplaces en Programmatic ads? In dit half uur beslechten we de dilemma's en krijg je antwoorden op wanneer het voor jou tijd is om de volgende stap te zetten.
Premium MEAN Stack Development Solutions for Modern BusinessesSynapseIndia
Stay ahead of the curve with our premium MEAN Stack Development Solutions. Our expert developers utilize MongoDB, Express.js, AngularJS, and Node.js to create modern and responsive web applications. Trust us for cutting-edge solutions that drive your business growth and success.
Know more: https://www.synapseindia.com/technology/mean-stack-development-company.html
[Note: This is a partial preview. To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations]
Sustainability has become an increasingly critical topic as the world recognizes the need to protect our planet and its resources for future generations. Sustainability means meeting our current needs without compromising the ability of future generations to meet theirs. It involves long-term planning and consideration of the consequences of our actions. The goal is to create strategies that ensure the long-term viability of People, Planet, and Profit.
Leading companies such as Nike, Toyota, and Siemens are prioritizing sustainable innovation in their business models, setting an example for others to follow. In this Sustainability training presentation, you will learn key concepts, principles, and practices of sustainability applicable across industries. This training aims to create awareness and educate employees, senior executives, consultants, and other key stakeholders, including investors, policymakers, and supply chain partners, on the importance and implementation of sustainability.
LEARNING OBJECTIVES
1. Develop a comprehensive understanding of the fundamental principles and concepts that form the foundation of sustainability within corporate environments.
2. Explore the sustainability implementation model, focusing on effective measures and reporting strategies to track and communicate sustainability efforts.
3. Identify and define best practices and critical success factors essential for achieving sustainability goals within organizations.
CONTENTS
1. Introduction and Key Concepts of Sustainability
2. Principles and Practices of Sustainability
3. Measures and Reporting in Sustainability
4. Sustainability Implementation & Best Practices
To download the complete presentation, visit: https://www.oeconsulting.com.sg/training-presentations
2. II. Executive Summary
A.
Orange and application
B.
Goal of the plan is raising sales.
C.
We create the application and refer to opinion of the user.
D.
The business can be efficiently done.
A.
Name of the business is 'Computer Relation'. Our company use a new set of skills.
And our company create the popular application which is not defeated at other
company.
B.
10 million yen
C.
We use to make the application.
D.
The business goes well because we can advertise the application to many people if
we have more money.
3. Ⅲ. Table of Contents
01. Cover Page
02. Executive Summary
03. The Business
A. Description of the Business
B. Industry Analysis
C. Vision Statement
D. Vision Trigger
E. Mission Statement
F. Business Objectives
04. Business Operations
A. Marketing
B. Competitive Analysis
C. Legal Structure
D. Management Expertise
E. Support Personnel
05. Financial Planning Tools
Financial Information
06. Summary
07. Supporting Documentation
4. Ⅳ. The Business
A. Description of the Business
1. Business is a group work to fulfill objects.
2. I will run it to collect members and talk together about business.
3. Business chance is here.
B. Industry Analysis
・Is it a fad?
Yes
Is it seasonal?
Yes
Is it increasing or decreasing?
increasing
Does it simply grow with the population?
Maybe
Is the market always there, always the same?
Yes
What are the factors affecting the growth of the market, and of market share?
Business plan
Where are they located?
Company
How large is the market?
All over the world
What are their characteristics?
Novelty
What percentage of that market is the business' share?
sixty persents
5. Who are the potential customers for the business' product or service?
Mobile phone user
C. Vision Statement
Business will state to support people's life.
D. Vision Trigger
They should do before starting business.
E. Mission Statement
It should do that to ensure business training to estimate business statement.
F. Business Objectives
To give people to enjoy life.
6. Ⅴ. Business Operations
A. Marketing
For smart phone user.
B. Competitive Analysis
There are some companies which are similar to our company in this field.
C. Legal Structure
Company's duties have rights that is to negotiate with company's officers.
D. Management Expertise
Our company need Java or objectiveC programer.
E. Support Personnel
If you discover bug, send a E-mail at “ aaaaaaa@xxx.com ”,please.
7. VI.Financial Information
Management is important to maintain a company.The thing which is the most important
in capitalism is capital. We should do the management without a Carelessness.
Financial Objectives
The following objectives are for the first three years of Fast ¡Æn Fresh Premium
Ice Cream Parlor:
1. Owner draw of $80,000 in Year 1.
2. Cash balance of $44,277 end of Year 1.
3. Owner draw of $30,000 in Year 2.
4. Cash balance of $77,334 end of Year 2.
5. Owner draw of $16,000 in Year 3.
6. Cash balance of $6,918 end of Year 3.
Monthly Living Expenses For J. B. Entrepreneur
Exhibit 2, Monthly Living Expenses - J. B. Entrepreneur, shows the amount required by
the owner to pay for living expenses and compute the draw. Taxes have not been
included.
One-Year Cash Flow Projection
The purpose of Exhibit 3, Summary Year 1 Cash Flow Projection, is to give you a
¡Èquick look¡É at the financial feasibility of your business plan. Please note that the
numbering of the line items corresponds to the annotations (descriptions) presented
below. Cash inflows and outflows come and go at different times. This is why it is
necessary to prepare a monthly cash flow projection (Exhibit 4, Monthly Cash Flow
Projection, Year 1)for the first year and quarterly cash flow projections (Exhibits 5 and
6, Quarterly Cash Flow Projections, Years 2 and 3) for years two and three.
8. Prestart-up Period.
Normally a business needs a period of time to get organized and prepare to do business.
For example, time to install equipment. This period may last from one to three months
or even more depending on the type of business. Exhibit 4, Monthly Cash Flow
Projection, Year 1, was designed to allow for a one month Prestart-up period.
Annotations (Explanations) For Cash Flow Projections
The line items in the Exhibits 4 through 6 have been numbered. These must be annotated
or explained so the reader can understand the reasoning behind each line item. Note that
there are no annotations for Exhibits 5 and 6 for one-time items such as Personal Funds
and Signs. Also note that that as sales increase in years 2 and 3, line items such as cost
of goods, payroll and payroll taxes increase.
1.
Sources of Cash. This is a title.
2.
Bal. Brought Fwd. The remaining cash balance from line item 30, Balance
Remaining, from the previous period.
3.
Personal Funds. The owner will invest $75,000 into the business.
4.
Loans. The owner will borrow $75,000 from Valley City National Bank as a five-
year revolving line of credit at 10%. Interest will be charged only on the amount actually
borrowed with principal payments of 20% of the amount borrowed due each year (See
item 26).
5.
Cash Receipts. $154,000 in cash receipts net of sales taxes is estimated. This
projection involves selling 10,000 single scoop cones, 5,000 single scoop cups, 6,000
double scoop cones, 4,000 double scoop cups, 5,000 double scoop waffle cones, 4,000
sandwiches, about 5000 soft drinks, and about 2000 cups of coffee plus apparel,
breakfast items, and other foods and beverages. The total is calculated by multiplying
the number of each item sold by their sales and totaling the revenue from all items. This
is a conservative estimate of cash receipts. The Institute estimates that the industry
9. average cash receipts last year for a start-up ice cream parlor were $194,000.
6.
Available Cash. Total of sources of cash.
7.
Uses of Cash. Title.
8.
Equipment/Supplies. Basic is estimated to be $32,200. This expense includes:
dipping cabinets, refrigerators, tempering freezer, display freezers, holding freezer,
three-compartment sink, ice machine, stove, serving equipment, dishwashing equipment,
and equipment installation. Operating supplies such as napkins are also included.
Estimate is from Valley City Restaurant Fixtures Supply, Inc.
9.
Vehicle Purchase/Lease. A utility van will be leased at $360/month for three years
from Valley City Motor Sales for a total of $4,320.
10.
Fixtures. Fixture costs will total about $9,300 based on an estimate from Valley City
Restaurant Fixtures Supply, Inc. These cost will include purchasing tables, chairs, and
removable service items.
11.
Security Deposits. Security and other deposits will include $5,000 for lease-related
deposits, $2,000 for utility deposits, and $2,000 for miscellaneous deposits for a total of
$9,000.
12.
Signs. Fast ¡Æn Fresh Premium Ice Cream will have extensive Riverside Faire
approved signage on all four side of the building. Signage and installation will cost
$9,200 according to an estimate by Valley City Quality Sign Co.
13.
Leasehold Improvements. Net leasehold improvements after the $10/sq.ft. allowance
by the landlord will total $7,500. This estimate was provided by Smith Construction of
Valley City and includes floor and wall coverings, window treatments, painting and
decorating, window decorations, and miscellaneous minor improvements.
14.
Cost of Goods Sold. Cost of goods sold is based on the sales projection of $154,000
and is estimated to be an average of 34% of sales totaling $52,360. This information was
10. provided by an industry trade journal, Ice Cream News.
15.
Telephone/Utilities. Valley City Gas, Electric, and Telephone Company estimate
telephone and other utilities at $400/month for an annual total of $4,500.
16.
Lease/Rent. Lease payments are $4,500/month ($3/sq.ft.) plus $275 for Common
Area Maintenance (CAM) fees for an annual total of $57,300. The first year lease cost is
$40,500 reflecting the three months free rent allowance (($54,000-$13,500). The CAM
fees must be added to this amount for a total of $43,800. This information was provided
by the commercial real estate agent representing Riverside Faire.
17.
Business License Fee. The business license fee based on business revenue (2% of
gross revenue) will be $3,080 (License and Permits Office, Valley City).
18.
Insurance Premiums. Goldsmith Insurance Agency, Valley City, estimated annual
premiums at $6,000. These premiums will cover business liability, property damage,
workman¡Çs compensation, and all other types of insurance.
19.
Office Expense. This item includes all office-related expenses including copying and
paper supplies. The owner will perform office duties. Total is estimated at $2,000
annually based on the owner¡Çs previous experience.
20.
Legal And Accounting. Jerome and Associates, CPAs, and the Jensen, Barker, and
Symthe law firm will provide basic bookkeeping, accounting, and legal services. Jerome
and Associates, CPAs has a bookkeeping subsidiary, Personal and Business
Bookkeeping LTD that specializes in low cost bookkeeping. This firm will be engaged
for bookkeeping with Jerome and Associates providing tax preparation and other
professional services. The total estimated annual cost is $6,760.
21.
Advertising And Promotion. $9,000 will be allocated to the advertising and
promotion campaigns discussed in the Marketing section above. Source is Valley City
Creative Advertising.
22.
Real Estate/Other Taxes. Real Estate and Personal Property taxes will total
$3,700/year. The Management Office, Riverview Faire, provided this information.
11. 23.
Miscellaneous Expenses. $6,000 has been estimated for miscellaneous expenses
based on information provided by the Institute.
24.
Payroll. Wages total $46,200. This total includes 126 winter workdays, with one
employee working 5 hours a day at $6.50/hour. It also includes 217 summer workdays,
with two employees each working five hours a day at $6.50/hour. Payroll includes the
manager¡Çs annual salary, employer taxes such as FICA, unemployment insurance, and
workers¡Ç compensation, but does not include withholdings.
25.
Payroll Taxes and Benefits. These are estimated to be $9,240, 20% of wages and
include FICA, scholarships, and manager benefits.
26.
Loan Payments (Principal and Interest). All of the $75,000 loan allocation will be
used during the first year of operations. Assuming this amount was available at the
beginning of the business¡Ç fiscal year, interest at 10% totals $7,500. In addition,
according to the loan agreements, principal payment of $15,000 was also required. One
semi-annual payment of $7,500 will be made during the fiscal year while the second
payment will be made at the beginning of the second fiscal year. The total payments for
this category will be $15,000 (interest and principal).
27.
Owner¡Çs Draw. This information was obtained from Exhibit 2, Monthly Personal
Living Expenses, and is $1,000 per month or $12,000 annually. This amount is
increased in future years.
28.
Total Expenditures. Total uses of cash.
29.
Balance Remaining. Available cash (line 6) less Total Expenditures (line 28). Please
note that balance remaining can never be a negative number because the Cash Flow
Projections assume cash spent during the period.
30.
Data. Numbers used to make calculations in spread sheet. For example, 0.34 is used
to calculate Cost of Goods Sold which is estimated to be 34% of expected cash receipts
for the following month.
12. VII.Summary
At First, we have to pullin funds.Money is the first consideration. Next, will be catch
and keep chain about look like SOHO or Cloud Computing. It is not important that our
company have adobe in real world, Cloud Computing and SOHO can get same function
in stead of it and more low cost.
VIII. Supporting Documentation
We have big share in this field. Every time, we are praised by many
consumers.