YearAccounts Title and ExplanationsDebitCredit2011Income T.pdf
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Year Accounts Title and Explanations Debit Credit 2011 Income Tax Expense Income Tax Payable ( tax payable on taxable income) 28,455 28,455 2012 Income Tax Refund Receivable Benefit due to Loss carried back (refund on account of loss carried back to 2010) 170200*.04 68,080 68,080 2013 Income Tax Refund Receivable Benefit due to loss carried back (refund on account of loss carried back to 2011) 81300*0.35 28,455 28,455 2013 Deferred Tax Asset Benefit due to loss carried forward (loss carried forward to future years) 309800*.35 108,430 108,430 2014 Income Tax Expense Deferred Tax Asset (tax payable for the year adjusted against deferred tax credit) 138000*.35 48,300 48,300 2015 Income Tax Expense Deferred Tax Asset (tax for the year 0.35*116500) 40,775 40,775 Year Accounts Title and Explanations Debit Credit 2011 Income Tax Expense Income Tax Payable ( tax payable on taxable income) 28,455 28,455 2012 Income Tax Refund Receivable Benefit due to Loss carried back (refund on account of loss carried back to 2010) 170200*.04 68,080 68,080 2013 Income Tax Refund Receivable Benefit due to loss carried back (refund on account of loss carried back to 2011) 81300*0.35 28,455 28,455 2013 Deferred Tax Asset Benefit due to loss carried forward (loss carried forward to future years) 309800*.35 108,430 108,430 2014 Income Tax Expense Deferred Tax Asset (tax payable for the year adjusted against deferred tax credit) 138000*.35 48,300 48,300 2015 Income Tax Expense Deferred Tax Asset (tax for the year 0.35*116500) 40,775 40,775 Solution Year Accounts Title and Explanations Debit Credit 2011 Income Tax Expense Income Tax Payable ( tax payable on taxable income) 28,455 28,455 2012 Income Tax Refund Receivable Benefit due to Loss carried back (refund on account of loss carried back to 2010) 170200*.04 68,080 68,080 2013 Income Tax Refund Receivable Benefit due to loss carried back (refund on account of loss carried back to 2011) 81300*0.35 28,455 28,455 2013 Deferred Tax Asset Benefit due to loss carried forward (loss carried forward to future years) 309800*.35 108,430 108,430 2014 Income Tax Expense Deferred Tax Asset (tax payable for the year adjusted against deferred tax credit) 138000*.35 48,300 48,300 2015 Income Tax Expense Deferred Tax Asset (tax for the year 0.35*116500) 40,775 40,775 Year Accounts Title and Explanations Debit Credit 2011 Income Tax Expense Income Tax Payable ( tax payable on taxable income) 28,455 28,455 2012 Income Tax Refund Receivable Benefit due to Loss carried back (refund on account of loss carried back to 2010) 170200*.04 68,080 68,080 2013 Income Tax Refund Receivable Benefit due to loss carried back (refund on account of loss carried back to 2011) 81300*0.35 28,455 28,455 2013 Deferred Tax Asset Benefit due to loss carried forward (loss carried forward to future years) 309800*.35 108,430 108,430 2014 Income Tax Expense Deferred Tax Asset (tax payable for the year adjusted against deferred tax credit) 138000*.35 48,300 48,300 201.
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1Metropolitan Memorial Hospital (Balance Sheet) (in th
1
Metropolitan Memorial Hospital
(Balance Sheet)
(in thousands)
2018 2017
Current Assets
Cash
$124
$280
Temporary Investments
45
30
Receivables, Net
$1,536
$1,340
Inventory
175
140
Prepaid Expenses
32
40
Total Current Assets
Long-term Investments
1,010
600
Plant and Equipment
6,980
6,580
Less accumulated depreciation
(1,730)
(1,660)
Plant and Equipment, net
5,250
4,920
Total Assets
$8,172
$7,350
Current Liabilities
Accounts Payable
$302
$370
Accrued Expense Payable
208
220
Deferred Revenues
77
60
Total Current Liabilities
587
650
Long-term liabilities
3,000
2,400
Total Liabilities
3,587
3,050
Net Assets
Unrestricted
3,285
3,000
Temporarily Restricted
700
700
Permanently Restricted
600
600
Total net assets
4,585
4,300
Total liabilities and net assets
$8,172
$7,350
Metropolitan Memorial Hospital Statement of Operations
(Income Statement)
2018 2017
Gross patient services revenue (non-GAAP*)
$9,490
$8,870
Less deductions from revenues (non-GAAP)
(890)
(780)
Net patient services revenues
8,600
8,090
Other operating revenues
633
519
Total operating revenues
9,233
8,609
Operating expenses
Salaries and wages
5,678
5,497
Supplies
850
823
Utilities
576
558
Insurance
46
44
Depreciation
173
168
Interest
146
142
Bad Debts
375
363
Other operating expenses
1,299
987
Total operating expenses
9,143
8,582
Operating Income
90
27
Nonoperating Income
195
154
Excess of revenues over expenses
$285
$181
Changes in net assets
Unrestricted
$285
$181
Temporarily restricted
-
-
Permanently restricted
-
-
Total changes in net assets
285
181
*GAAP = generally accepted accounting principles
Metropolitan Memorial Hospital
(Statement of Cash Flows)
Cash Flows from Operating Activities
Cash received from patient and third-party payers
$8,404
Cash received from other operating revenue sources
650
Cash received from nonoperating revenue sources
180
Cash payments to employees
(4,500)
Cash payments to suppliers of goods and services
(4203)
Net cash flow from operating activities
$ 531
Cash Flows from Investing Activities
Cash payments for the purchase of plant assets
(940)
Cash payments for purchase of long-term investments
(450)
Proceeds from sales of plant assets
54
Proceeds from sale of long-term investments
49
Net cash flow from investing activities
...
Cash Flow – Caso concreto
Preparazione del rendiconto e dei vari flussi
https://www.manager.it/default.asp?page=A_cashflow.html&folder=f_topimp
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1Metropolitan Memorial Hospital (Balance Sheet) (in th
1
Metropolitan Memorial Hospital
(Balance Sheet)
(in thousands)
2018 2017
Current Assets
Cash
$124
$280
Temporary Investments
45
30
Receivables, Net
$1,536
$1,340
Inventory
175
140
Prepaid Expenses
32
40
Total Current Assets
Long-term Investments
1,010
600
Plant and Equipment
6,980
6,580
Less accumulated depreciation
(1,730)
(1,660)
Plant and Equipment, net
5,250
4,920
Total Assets
$8,172
$7,350
Current Liabilities
Accounts Payable
$302
$370
Accrued Expense Payable
208
220
Deferred Revenues
77
60
Total Current Liabilities
587
650
Long-term liabilities
3,000
2,400
Total Liabilities
3,587
3,050
Net Assets
Unrestricted
3,285
3,000
Temporarily Restricted
700
700
Permanently Restricted
600
600
Total net assets
4,585
4,300
Total liabilities and net assets
$8,172
$7,350
Metropolitan Memorial Hospital Statement of Operations
(Income Statement)
2018 2017
Gross patient services revenue (non-GAAP*)
$9,490
$8,870
Less deductions from revenues (non-GAAP)
(890)
(780)
Net patient services revenues
8,600
8,090
Other operating revenues
633
519
Total operating revenues
9,233
8,609
Operating expenses
Salaries and wages
5,678
5,497
Supplies
850
823
Utilities
576
558
Insurance
46
44
Depreciation
173
168
Interest
146
142
Bad Debts
375
363
Other operating expenses
1,299
987
Total operating expenses
9,143
8,582
Operating Income
90
27
Nonoperating Income
195
154
Excess of revenues over expenses
$285
$181
Changes in net assets
Unrestricted
$285
$181
Temporarily restricted
-
-
Permanently restricted
-
-
Total changes in net assets
285
181
*GAAP = generally accepted accounting principles
Metropolitan Memorial Hospital
(Statement of Cash Flows)
Cash Flows from Operating Activities
Cash received from patient and third-party payers
$8,404
Cash received from other operating revenue sources
650
Cash received from nonoperating revenue sources
180
Cash payments to employees
(4,500)
Cash payments to suppliers of goods and services
(4203)
Net cash flow from operating activities
$ 531
Cash Flows from Investing Activities
Cash payments for the purchase of plant assets
(940)
Cash payments for purchase of long-term investments
(450)
Proceeds from sales of plant assets
54
Proceeds from sale of long-term investments
49
Net cash flow from investing activities
...
Cash Flow – Caso concreto
Preparazione del rendiconto e dei vari flussi
https://www.manager.it/default.asp?page=A_cashflow.html&folder=f_topimp
NAME_____________________________________________________________.docx
NAME_____________________________________________________________
Financial Statement Analysis
Exam 1
1. The 2011 financial statements for Leggett & Platt, Inc. report the following information:
Year ended December 31,
2011
2010
(In millions)
Depreciation and amortization expense
$ 98.1
$ 103.0
Property and equipment, net
580.6
624.2
Land
45.2
48.5
Accumulated depreciation and amortization
1,193.2
1.173.9
a. By what percentage are the assets ‘used up’ at the year-end 2011? What implication does this ratio have for future cash flows at Leggett & Platt?
b. Estimate the useful life on average for the Leggett & Platt depreciable assets.
2. Leggett & Platt, Inc. reported net sales of $3,636.0 million in 2011 and $3,359.1 million in 2010. The asset side of the balance sheet follows, below. Use this information to answer the required.
LEGGETT & PLATT, INCORPORATED
Consolidated Balance Sheets
December 31
2011
2010
(in millions)
Cash and cash equivalents
$ 236.3
$ 244.5
Accounts and other receivables, net of allowance of $24.3 and $22.1
503.6
478.9
Finished goods
261.3
241.1
Work in process
41.5
47.7
Raw materials and supplies
223.9
218.2
LIFO reserve
(85.7)
(71.7)
Total inventories, net
441.0
435.3
Other current assets
43.1
60.4
Total current assets
1,224.0
1,219.1
Machinery and equipment
1,120.1
1,136.6
Buildings and other
608.5
613.0
Land
45.2
48.5
Total property, plant and equipment
1,773.8
1,798.1
Less accumulated depreciation
1,193.2
1,173.9
Net property, plant and equipment
580.6
624.2
Goodwill
926.6
930.3
Other intangibles, less accumulated amortization of $76.9 and $65.9 at December 31, 2008 and 2007, respectively
116.6
152.3
Sundry
67.3
75.1
TOTAL ASSETS
$2,915.1
$3,001.0
Required:
a. What is the company’s gross amount of receivables at the end of 2011 and 2010?
b. Compute the common-sized gross accounts receivable, for both years. Interpret the year-over-year change in this ratio.
c. Compute the allowance for doubtful accounts to gross accounts receivable, for both years. Interpret the year-over-year change in this ratio.
d. Based on the ratios you calculated, form an opinion about the quality of the company’s accounts receivable.
3. Use the following selected balance sheet and income statement data for Mattel Inc. (in $ thousands) to compute:
a. return on equity
b. profit margin (PM)
c. asset turnover (AT)
d. financial leverage (FL) for fiscal 2011. Show that ROE = PM × AT × FL.
(in thousands)
2011
2010
Net sales
$ 6,266,037
$ 5,856,195
Operating income
1,041,101
901,902
Interest expense
75,332
64,839
Net income
768,508
684,863
Total assets
5,671,638
5,417,733
Total liabilities
3,061,035
2,789,149
4. Income statements and balance sheets follow for Snap-On Incorporated. Refer to these financial statements to answer the requirements.
Snap-On Incorporated
Cons.
Exercise 8-4The ledger of Wainwright Company at the end of the c.docx
Exercise 8-4
The ledger of Wainwright Company at the end of the current year shows Accounts Receivable $76,000; Credit Sales $986,000; and Sales Returns and Allowances $42,200. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
(a)
If Wainwright uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Wainwright determines that Hiller’s $1,000 balance is uncollectible.
(b)
If Allowance for Doubtful Accounts has a credit balance of $1,200 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 11% of accounts receivable.
(c)
If Allowance for Doubtful Accounts has a debit balance of $950 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 8% of accounts receivable.
No.
Account Titles and Explanation
Debit
Credit
(a)
(b)
(c)
Exercise 8-11
Suppose the following information was taken from the 2014 financial statements of FedEx Corporation, a major global transportation/delivery company.
(in millions)
2014
2013
Accounts receivable (gross)
$ 3,678
$ 4,608
Accounts receivable (net)
3,374
4,330
Allowance for doubtful accounts
304
278
Sales revenue
34,275
37,054
Total current assets
7,104
7,206
Answer each of the following questions.
Calculate the accounts receivable turnover and the average collection period for 2014 for FedEx. (Round answers to 1 decimal place, e.g. 12.5. Use 365 days for calculation.)
Accounts receivable turnover
times
The average collection period for 2014
days
Broadening Your Perspective 8-1
The financial statements of Tootsie Roll are presented below.
TOOTSIE ROLL INDUSTRIES, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
Earnings, Comprehensive Earnings and Retained Earnings (in thousands except per share data)
For the year ended December 31,
2011
2010
2009
Net product sales
$528,369
$517,149
$495,592
Rental and royalty revenue
4,136
4,299
3,739
Total revenue
532,505
521,448
499,331
Product cost of goods sold
365,225
349,334
319,775
Rental and royalty cost
1,038
1,088
852
Total costs
366,263
350,422
320,627
Product gross margin
163,144
167,815
175,817
Rental and royalty gross margin
3,098
3,211
2,887
Total gross margin
166,242
171,026
178,704
Selling, marketing and administrative expenses
108,276
106,316
103,755
Impairment charges
—
—
14,000
Earnings from operations
57,966
64,710
60,949
Other income (expense), net
2,946
8,358
2,100
Earnings before income taxes
60,912
73,068
63,049
Provision for income taxes
16,974
20,005
9,892
Net earnings
$43,938
$53,063
$53,157
Net earnings
$43,938
$53,063
$53,157
Other comprehensive earnings (loss)
(8,740
)
1,183
2,845
Comprehensive earnings
...
1Exercise 8-4The ledger of Wainwright Company at the end of .docx
1Exercise 8-4
The ledger of Wainwright Company at the end of the current year shows Accounts Receivable $76,000; Credit Sales $801,000; and Sales Returns and Allowances $50,000. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
(a)
If Wainwright uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Wainwright determines that Hiller’s $1,000 balance is uncollectible.
(b)
If Allowance for Doubtful Accounts has a credit balance of $990 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 11% of accounts receivable.
(c)
If Allowance for Doubtful Accounts has a debit balance of $850 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 8% of accounts receivable.
No.
Account Titles and Explanation
Debit
Credit
(a)
(b)
(c)
Exercise 8-4
Accounts Payable
Accounts Receivable
Accumulated Depreciation-Equipment
Allowance for Doubtful Accounts
Bad Debt Expense
Cash
Common Stock
Cost of Goods Sold
Dividends
Income Tax Expense
Income Taxes Payable
Interest Receivable
Interest Revenue
Inventory
No Entry
Notes Receivable
Other Operating Expenses
Other Receivables
Retained Earnings
Sales Discounts
Sales Returns and Allowances
Sales Revenue
Service Charge Expense
Supplies
Supplies Expense
Exercise 8-11
Suppose the following information was taken from the 2014 financial statements of FedEx Corporation, a major global transportation/delivery company.
(in millions)
2014
2013
Accounts receivable (gross)
$ 3,480
$ 4,430
Accounts receivable (net)
3,472
4,401
Allowance for doubtful accounts
8
29
Sales revenue
34,728
37,059
Total current assets
7,883
7,166
Answer each of the following questions.
Calculate the accounts receivable turnover and the average collection period for 2014 for FedEx. (Round answers to 1 decimal place, e.g. 12.5. Use 365 days for calculation.)
Accounts receivable turnover
times
The average collection period for 2014
days
Is accounts receivable a material component of the company’s total current assets?
2
Broadening Your Perspective 8-1
The financial statements of Tootsie Roll are presented below.
TOOTSIE ROLL INDUSTRIES, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
Earnings, Comprehensive Earnings and Retained Earnings (in thousands except per share data)
For the year ended December 31,
2011
2010
2009
Net product sales
$528,369
$517,149
$495,592
Rental and royalty revenue
4,136
4,299
3,739
Total revenue
532,505
521,448
499,331
Product cost of goods sold
365,225
349,334
319,775
Rental and royalty cost
1,038
1,088
852
Total costs
366,263
350,422
320,627
Product gross margin
163,144
167,815
175,817
Rental and royalty gross margin
3,098
3,211
2,887
Total gross margin
166,242
171,026
178.
1. Prepare and analize the common statement for An.pdf
1.
Prepare and analize the common statement for Anandam Manufacturing Company. Show all
calculations.
2.
Prepare and analize the cash flow statement for Anandam Manufacturing Company. Show all
calculations.
3.
Calculate the ratios based on case Exhibit 3. Show all calculations. Based on financial analysis
of financial statements, would a loan officer grant a loan to Anandam financial company?
EXHIBIT 3: INDUSTRY AVERAGE OF KEY RATIos Sector Average Ratio 2:301 Current
ratio Acid test ratio (quick ratio) 120 Receivable tunover ratioimes turnover 52 days Receivable
days Inventory turmover ratio Inventory days Long-term detttototal debt Debt-to-equity ratio
Gross profit rato Net profit ratio Retun on equity Retum on total assets 4.85 times 75 days 24%
35% 40% 18% 22% 10% Total asset turnover ratio Ti Fixed asset turnover ratio Current asset
tunover ratio3 interest coverage ratio (tmes 10 nterest earned Warking captal smover ratio Retu
on ed sset
Solution
1….Common -size Income statement 2012-13 % to Total sales 2013-14 % to Total sales
2014-15 % to Total sales Analysis of % to Total sales proportion Sales Cash 200 10.00%
480 10.00% 800 10.00% Credit 1800 90.00% 4320 90.00% 7200 90.00% Total Sales 2000
100.00% 4800 100.00% 8000 100.00% COGS 1240 62.00% 2832 59.00% 4800 60.00%
COGS has reduced in the last 2 yrs. Gross profit 760 38.00% 1968 41.00% 3200 40.00% so,
G/P has increased Operating Expenses: Gen.adm.& sell.exp. 80 4.00% 450 9.38% 1000
12.50% % to sales has doubled in 2013-14 & increased by more than 25% in 2014-15
Depreciation 100 5.00% 400 8.33% 660 8.25% Has increased by 3% in the last 2 yrs.
Int.exp.(on borrowings) 60 3.00% 158 3.29% 340 4.25% Has slightly increased in 2014-15
Profit before tax(PBT) 520 26.00% 960 20.00% 1200 15.00% PBT% has reduced gradually in
both the yrs.due to increase in all operating expenses esp.gen admn.& sell exp. Tax at 30% 156
7.80% 288 6.00% 360 4.50% Decrease % due to decrease in profit % Profit after tax(PAT) 364
18.20% 672 14.00% 840 10.50% PAT% has reduced gradually in both the yrs.due to increase in
all operating expenses esp.gen admn.& sell exp. Common-size Balance
Sheet Assets % to Total % to Total % to Total Fixed assets(net of dep) 1900 74.22%
2500 44.64% 4700 51.33% Assets have decreased to the total Current assets Cash & Cash
equivalents 40 1.56% 100 1.79% 106 1.16% Slight variation in ratio to total Accounts
Receivables 300 11.72% 1500 26.79% 2100 22.94% Has increased in 2013-14 & again
decreased in 2014-15 Inventories 320 12.50% 1500 26.79% 2250 24.57% Has increased in
2013-14 & again decreased in 2014-15 Total 2560 100.00% 5600 100.00% 9156 100.00%
Equity & Liabilities Equity share capital($ 10) 1200 46.88% 1600 28.57% 2000 21.84%
Decreased steadily in all the 2 yrs. Reserves & surplus 364 14.22% 1036 18.50% 1876 20.49%
Increased steadily in both 2 yrs.due to increase in $ net income in those yrs. Long-term
borrowings 736 28.75% 1236 22.07% 2500 27.30% Decreased in 2013-14 & again increased i.
Increase2012 2011 (Decrease)Current Assets Revenue.docx
Increase
2012 2011 (Decrease)
Current Assets Revenue
Cash and Cash Equivalents 2,031,300$ 2,560,000$ (528,700)$ Sales 43,833,000$
Accounts Receivable 7,202,000 6,230,000 972,000 Dividend Revenue 250,000
Inventories 7,316,000 6,786,000 530,000 Total Revenues 44,083,000
Total Current Assets 16,549,300 15,576,000 973,300 Expenses
Fixed Assets Cost of Goods Sold 28,063,000
Land 1,811,000 1,728,000 83,000 Salary Expense 8,670,000
Equipment, net 13,889,000 10,121,000 3,768,000 Depreciation Expense 1,010,000
Total Fixed Assets 15,700,000 11,849,000 3,851,000 Other Operating Expenses 4,183,000
Total Assets 32,249,300$ 27,425,000$ 4,824,300$ Interest Expense 517,000
Income Tax Expense 370,000
Total Expenses 42,813,000
Current Liabilities Net Income 1,270,000$
Accounts Payable 10,782,000$ 10,038,000$ 744,000$
Total Current Liabilities 10,782,000 10,038,000 744,000
Long-term Liabilities
Bonds Payable 11,236,000 8,370,000 2,866,000
Total Liabilities 22,018,000 18,408,000 3,610,000
Stockholders' Equity
Common Stock 2,629,000 2,457,000 172,000
Retained Earnings 8,676,300 7,637,000 1,039,300
Treasury Stock (1,074,000) (1,077,000) 3,000
Total Stockholders' Equity 10,231,300 9,017,000 1,214,300
Total Liabilities & Stockholders' Equity 32,249,300$ 27,425,000$ 4,824,300$
Additionally, SFCC Corporation, Inc. purchased land of $83,000 by financing it 100% with bonds payable during 2012.
Requirements. Using the above financial statements, create the following:
1. Answer the following questions:
a. How much cash is received from the issuance of bonds payable?
b. How much equipment has been purchased this year?
c. What is the dollar amount of divends?
d. How much cash was exchanged in the purchase of the land?
2. Prepare the statement of cash flows using the indirect method.
3. Prepare the Operating Activities section of statement of cash flows using the direct method.
4. Comment on your thoughts regarding the two different methods.
December 31, 2012 and 2011 For Year Ended December 31, 2012
ACCT 122 - Principles of Accounting 2
Project #2 - Statement of Cash Flows
SFCC Corporation, Inc. SFCC Corporation, Inc.
Comparative Balance Sheet Income Statement
.
Accounting for Income Tax
this presentation about accounting for taxes with some examples and also calculations.
(10-8)(10-13) (10-22) (10-24) (BYP 10-1) .docx
(10-8)
(10-13)
(10-22)
(10-24)
(BYP 10-1)
(10-2)
Print by:
ACC/291 - 46047347 / Assignment: Week 3 Assignment
Broadening Your Perspective 10-2
The financial statements of The Hershey Company and Tootsie Roll are presented below.
THE HERSHEY COMPANY
CONSOLIDATED STATEMENTS OF INCOME
For the years ended December 31,
2011
2010
2009
In thousands of dollars except per share amounts
Net Sales
$6,080,788
$5,671,009
$5,298,668
Costs and Expenses:
Cost of sales
3,548,896
3,255,801
3,245,531
Selling, marketing and administrative
1,477,750
1,426,477
1,208,672
Business realignment and impairment (credits) charges, net
(886
)
83,433
82,875
Total costs and expenses
5,025,760
4,765,711
4,537,078
Income before Interest and Income Taxes
1,055,028
905,298
761,590
Interest expense, net
92,183
96,434
90,459
Income before Income Taxes
962,845
808,864
671,131
Provision for income taxes
333,883
299,065
235,137
Net Income
$628,962
$509,799
$435,994
Net Income Per Share—Basic—Class B Common Stock
$2.58
$2.08
$1.77
Net Income Per Share—Diluted—Class B Common Stock
$2.56
$2.07
$1.77
Net Income Per Share—Basic—Common Stock
$2.85
$2.29
$1.97
Net Income Per Share—Diluted—Common Stock
$2.74
$2.21
$1.90
Cash Dividends Paid Per Share:
Common Stock
$1.3800
$1.2800
$1.1900
Class B Common Stock
1.2500
1.1600
1.0712
The notes to consolidated financial statements are an integral part of these statements and are included in the Hershey's 2011 Annual Report, available at www.thehersheycompany.com.
THE HERSHEY COMPANY
CONSOLIDATED BALANCE SHEETS
December 31,
2011
2010
In thousands of dollars
ASSETS
Current Assets:
Cash and cash equivalents
$693,686
$884,642
Accounts receivable—trade
399,499
390,061
Inventories
648,953
533,622
Deferred income taxes
136,861
55,760
Prepaid expenses and other
167,559
141,132
Total current assets
2,046,558
2,005,217
Property, Plant and Equipment, Net
1,559,717
1,437,702
Goodwill
516,745
524,134
Other Intangibles
111,913
123,080
Deferred Income Taxes
38,544
21,387
Other Assets
138,722
161,212
Total assets
$4,412,199
$4,272,732
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current Liabilities:
Accounts payable
$420,017
$410,655
Accrued liabilities
612,186
593,308
Accrued income taxes
1,899
9,402
Short-term debt
42,080
24,088
Current portion of long-term debt
97,593
261,392
Total current liabilities
1,173,775
1,298,845
Long-term Debt
1,748,500
1,541,825
Other Long-term Liabilities
617,276
494,461
Total liabilities
3,539,551
3,335,131
Commitments and Contingencies
—
—
Stockholders’ Equity:
The Hershey Company Stockholders’ Equity
Preferred Stock, shares issued: none ...
4.9 Preparing the Financial Reports
VCE Accounting Unit 3. Video of this presentation can be found on my YouTube channel here https://www.youtube.com/channel/UCf5jyuJoYwie8tWfvjEc0zg.
Exercise 4-9 (Part level Submission)The adjusted trial balan.docx
Exercise 4-9 (Part level Submission)
The adjusted trial balance for Plevin Company.
PLEVIN COMPANY
Adjusted Trial Balance
July 31, 2014
No.
Account Titles
Debit
Credit
101
Cash
$9,840
112
Accounts Receivable
8,780
157
Equipment
15,900
158
Accumulated Depreciation-Equip.
$7,400
201
Accounts Payable
4,220
208
Unearned Rent Revenue
1,800
301
Owner’s Capital
45,200
306
Owner’s Drawings
16,000
400
Service Revenue
64,000
429
Rent Revenue
6,500
711
Depreciation Expense
8,000
726
Salaries and Wages Expense
55,700
732
Utilities Expense
14,900
$129,120
$129,120
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(a1)
Your answer is correct.
Prepare an income statement for the year.
PLEVIN COMPANY
Income Statement
For the Year Ended July 31, 2014
res_EAT_1354256524140_0_1641511617394673_008
Service Revenue
$64000
Rent Revenue
6500
res_EAT_1354256524140_0_1641511617394673_028
$70500
res_EAT_1354256524140_0_1641511617394673_033
Salaries and Wages Expense
$55700
Utilities Expense
14900
Depreciation Expense
8000
res_EAT_1354256524140_0_1641511617394673_061
78600
res_EAT_1354256524140_0_1641511617394673_069
$(8,100)
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Prepare an owner’s equity statement for the year. Plevin did not make any capital investments during the year. (List items that increase owner's equity first.)
PLEVIN COMPANY
Owner’s Equity Statement
For the Year Ended July 31, 2014
$
:
$
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Exercise 4-11 (Part level Submission)
Prepare the closing entries that were made. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Date
Account Titles and Explanation
Debit
Credit
June 30
Service Revenue
18100
Income Summary
18100
(To close revenue account.)
June 30
Income Summary
13100
Salaries and Wages Expense
8800
Supplies Expense
1300
Rent Expense
3000
(To close expense account.)
June 30
Income Summary
5000
Owner's Capital
5000
(To close net income / (loss).)
June 30
Owner's Capital
2500
Owner's Drawings
2500
(To close drawings.)
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(b)
Post the closing entries to Income Summary. (Post entries in the order of journal entries posted in the previous part of the question. ...
You are given the following information about XYZ Corporation.docx
You are given the following information about XYZ Corporation:
Account Name
Value
Accounts payable
5800
Accounts receivable
10600
Accumulated depreciation
34000
Cash
17550
Common stock (10,000 shares)
46000
Cost of goods sold
6,750
Depreciation expense
600
Earnings before taxes
?????
General & admin expense
950
Gross buildings & equipment
123000
Gross profits
26,250
Interest expense
4,300
Inventories
7500
Long-term debt
56000
Net buildings & equipment
89000
Net income
?????
Operating income (EBIT)
?????
Retained earnings
16150
Sales
33,000
Short-term notes payable
700
Taxes @40%
8,160
Required:
Using the
Data above, complete the following on the templates provided:
Part 1: Complete the Balance Sheet and Income Statement for XYZ Corporation
Part 2:
Calculate the Ratios for XYZ Corporation
Part 3:
Complete the Ratio analysis using Cross-Sectional Analysis and Trend
Analysis
Use this Templates for Part
1:
XYZ Corporation
Balance Sheet
As of December 31, 20XX
Assets
Current Assts
Total Current Assets
Total Assets
Liabilities and Equity
Liabilities
Total Current Liabilities
Total Liabilities
Equity
Total Equity
Total Liabilities and Equity
XYZ Corporation
Income Statement
For the year ending December 31, 20XX
Sales
Net Income
Use the Template below for Part Two:
Ratio
Formula
Your Answer
Operating Profit Margin After Taxes
Gross Profit Margin
Average Collection Period
Total Asset Turnover
Fixed Asset Turnover
Inventory Turnover
Debt to Total Assets
Times Interest Earned
Ratio
Company Year 1
Company Year 2
Industry Average
Cross Sectional Analysis
(% Difference)
Trend Analysis
(% Change)
Current Ratio
5x
3x
4x
Quick Ratio
3x
1.6x
3x
Total Asset Turnover
.4xx
.56x
.7x
Average Collection Period
130 days
110 days
100 days
Inventory Turnover
1.20x
1.41 x
2.2x
Fixed Asset Turnover
1.01x
1.20x
1.1x
Debt Ratio
30%
34%
33%
Times Interest Earned
4.0x
5.0x
6.0x
Return on Common Equity
8%
12%
10%
Summarize Your Findings Below:
.
INCOME TAX REGIME - slabs-> old regime and new regime.
Hi all,
here I have explained the income tax regimes calculation. both old regime and new regime. It will be useful everyone and also I have explained about the HRA(House rent allowance) calculation method. Sections in income taxes. in this ppt i clearly explained about the exemptions and deductions of taxes. There are 298 Sections, that I will explain in another presentation. Hope you all like my presentation. you can comment on post regarding any doubts related to regimes calculations and its sections, etc..
Income Statement of Baker and Co.Services Provided$98000Intere.pdf
Income Statement of Baker and Co.
Services Provided
$98000
Interest($13000*6%*4/12)
$260
Total Income
$98260
Salary Expenses
$34000
Uncollectible Account Expense
$980
Net Income
$63280
Dividend
$2000
Transferred to retained earnings
$61280
Balance Sheet of Baker & Co
Liabilities
Assets
Owners equity
$190000
Accounts Receivables
$13020
Retained Earnings
$61280
Investment(with Interest Accrued)
$13260
Cash
$225000
Total
$251280
Total
$251280
Cash A/c
Owners Equity
$190000
Investment
$13000
Accounts Receivables
$84000
Salary
$34000
Dividend
$2000
Balance
$225000
$274000
$274000
Cash Flow Statement
Cash from Operating Activities
Cash generated from operations
$63280
Less Dividend
$2000
Less Interest income
$260
Less Increase in Accounts Receivables
13020
$48000
Cash From Investing Activities
($13000)
Investments
($13000)
Cash From Financing Activities
Proceeds from Shares Issued
$190000
$190000
Cash and Cash equivalents at the beginning of the year
0
Cash and Cash equivalents at the Ending of the year
$225000
Statement of Changes of Share holders Equity
Share Holders Equity
$190000
Add Retained Earnings
$61280
Share Holders Equity as on 31-12-2010
$251280
Income Statement of Baker and Co.
Services Provided
$98000
Interest($13000*6%*4/12)
$260
Total Income
$98260
Salary Expenses
$34000
Uncollectible Account Expense
$980
Net Income
$63280
Dividend
$2000
Transferred to retained earnings
$61280
Solution
Income Statement of Baker and Co.
Services Provided
$98000
Interest($13000*6%*4/12)
$260
Total Income
$98260
Salary Expenses
$34000
Uncollectible Account Expense
$980
Net Income
$63280
Dividend
$2000
Transferred to retained earnings
$61280
Balance Sheet of Baker & Co
Liabilities
Assets
Owners equity
$190000
Accounts Receivables
$13020
Retained Earnings
$61280
Investment(with Interest Accrued)
$13260
Cash
$225000
Total
$251280
Total
$251280
Cash A/c
Owners Equity
$190000
Investment
$13000
Accounts Receivables
$84000
Salary
$34000
Dividend
$2000
Balance
$225000
$274000
$274000
Cash Flow Statement
Cash from Operating Activities
Cash generated from operations
$63280
Less Dividend
$2000
Less Interest income
$260
Less Increase in Accounts Receivables
13020
$48000
Cash From Investing Activities
($13000)
Investments
($13000)
Cash From Financing Activities
Proceeds from Shares Issued
$190000
$190000
Cash and Cash equivalents at the beginning of the year
0
Cash and Cash equivalents at the Ending of the year
$225000
Statement of Changes of Share holders Equity
Share Holders Equity
$190000
Add Retained Earnings
$61280
Share Holders Equity as on 31-12-2010
$251280
Income Statement of Baker and Co.
Services Provided
$98000
Interest($13000*6%*4/12)
$260
Total Income
$98260
Salary Expenses
$34000
Uncollectible Account Expense
$980
Net Income
$63280
Dividend
$2000
Transferred to retained earnings
$61280.
PRIVATE EQUITY / VC FINANCIAL MODEL. A Real Estate Case
Financial Valuation Model made for a real estate fund case, but easily adapted to any other investment profile.
Works automatically and allows to calculate different business scenarios by entering new assumptions just changing data (blue figures in "Front page & Inputs" sheet)
Sheets included:
-Front Page & Inputs
-Capital
-Revenues
-Expenses
-Financing
-P&L
-Cash Flow
-Shareholder`s Cash Flow
-Balance Sheets
-Investments
-Depreciations
-V.A.T.
MOLARITY = No. of moles Lit of Sol 3 = n.25 .pdf
MOLARITY = No. of moles / Lit of Sol 3 = n/.25 0.75 is correct answer
Solution
MOLARITY = No. of moles / Lit of Sol 3 = n/.25 0.75 is correct answer.
let x = molL of water that dissociate at equilib.pdf
let x = mol/L of water that dissociate at equilibrium [OH-]= [H3O+]= x Kw = 3.3 x
10^-14 = (x)(x) = x^2 x = [H3O+]= [OH-]= square root Kw= 1.82 x 10^-7 M pH = - log 1.82 x
10^-7 =6.74
Solution
let x = mol/L of water that dissociate at equilibrium [OH-]= [H3O+]= x Kw = 3.3 x
10^-14 = (x)(x) = x^2 x = [H3O+]= [OH-]= square root Kw= 1.82 x 10^-7 M pH = - log 1.82 x
10^-7 =6.74.
Wind Turbine - Wind power has been used as long as humans have p.pdf
Wind Turbine :-
Wind power has been used as long as humans have put sails into the wind. For more than two
millennia wind-powered machines have ground grain and pumped water. Wind power was
widely available and not confined to the banks of fast-flowing streams, or later, requiring sources
of fuel. Wind-powered pumps drained the polders of the Netherlands, and in arid regions such as
the American mid-west or the Australian outback, wind pumps provided water for live stock and
steam engines.
The first windmill used for the production of electricity was built in Scotland in July 1887 by
Prof James Blyth of Anderson\'s College, Glasgow ( the precursor of Strathclyde University ) .
Blyth\'s 10 m high, cloth-sailed wind turbine was installed in the garden of his holiday cottage at
Marykirk in Kincardineshire and was used to charge accumulators developed by the Frenchman
Camille Alphonse Faure, to power the lighting in the cottage, thus making it the first house in the
world to have its electricity supplied by wind power. Blyth offered the surplus electricity to the
people of Marykirk for lighting the main street, however, they turned down the offer as they
thought electricity was \"the work of the devil.\" Although he later built a wind turbine to supply
emergency power to the local Lunatic Asylum, Infirmary and Dispensary of Montrose the
invention never really caught on as the technology was not considered to be economically viable.
Across the Atlantic, in Cleveland, Ohio a larger and heavily engineered machine was designed
and constructed in the winter of 1887 – 1888 by Charles F. Brush, this was built by his
engineering company at his home and operated from 1886 until 1900. The Brush wind turbine
had a rotor 17 m ( 56 foot ) in diameter and was mounted on an 18 m ( 60 foot ) tower. Although
large by today\'s standards, the machine was only rated at 12 kW. The connected dynamo was
used either to charge a bank of batteries or to operate up to 100 incandescent light bulbs, three
arc lamps, and various motors in Brush\'s laboratory.
With the development of electric power, wind power found new applications in lighting
buildings remote from centrally-generated power. Throughout the 20th century parallel paths
developed small wind stations suitable for farms or residences, and larger utility-scale wind
generators that could be connected to electricity grids for remote use of power. Today wind
powered generators operate in every size range between tiny stations for battery charging at
isolated residences, up to near-gigawatt sized offshore wind farms that provide electricity to
national electrical networks.
PHOTO VOLTAIC POWER PLANT :-
In August 2006 there was widespread news coverage in the United Kingdom of the major high
street electrical retailers (Currys) decision to stock PV modules, manufactured by Sharp, at a cost
of £1,000 per module. The retailer also provides an installation service.
The introduction of the Feed-in-Tariff (FiT) in 2010 saw ra.
More Related Content
Similar to YearAccounts Title and ExplanationsDebitCredit2011Income T.pdf
NAME_____________________________________________________________.docx
NAME_____________________________________________________________
Financial Statement Analysis
Exam 1
1. The 2011 financial statements for Leggett & Platt, Inc. report the following information:
Year ended December 31,
2011
2010
(In millions)
Depreciation and amortization expense
$ 98.1
$ 103.0
Property and equipment, net
580.6
624.2
Land
45.2
48.5
Accumulated depreciation and amortization
1,193.2
1.173.9
a. By what percentage are the assets ‘used up’ at the year-end 2011? What implication does this ratio have for future cash flows at Leggett & Platt?
b. Estimate the useful life on average for the Leggett & Platt depreciable assets.
2. Leggett & Platt, Inc. reported net sales of $3,636.0 million in 2011 and $3,359.1 million in 2010. The asset side of the balance sheet follows, below. Use this information to answer the required.
LEGGETT & PLATT, INCORPORATED
Consolidated Balance Sheets
December 31
2011
2010
(in millions)
Cash and cash equivalents
$ 236.3
$ 244.5
Accounts and other receivables, net of allowance of $24.3 and $22.1
503.6
478.9
Finished goods
261.3
241.1
Work in process
41.5
47.7
Raw materials and supplies
223.9
218.2
LIFO reserve
(85.7)
(71.7)
Total inventories, net
441.0
435.3
Other current assets
43.1
60.4
Total current assets
1,224.0
1,219.1
Machinery and equipment
1,120.1
1,136.6
Buildings and other
608.5
613.0
Land
45.2
48.5
Total property, plant and equipment
1,773.8
1,798.1
Less accumulated depreciation
1,193.2
1,173.9
Net property, plant and equipment
580.6
624.2
Goodwill
926.6
930.3
Other intangibles, less accumulated amortization of $76.9 and $65.9 at December 31, 2008 and 2007, respectively
116.6
152.3
Sundry
67.3
75.1
TOTAL ASSETS
$2,915.1
$3,001.0
Required:
a. What is the company’s gross amount of receivables at the end of 2011 and 2010?
b. Compute the common-sized gross accounts receivable, for both years. Interpret the year-over-year change in this ratio.
c. Compute the allowance for doubtful accounts to gross accounts receivable, for both years. Interpret the year-over-year change in this ratio.
d. Based on the ratios you calculated, form an opinion about the quality of the company’s accounts receivable.
3. Use the following selected balance sheet and income statement data for Mattel Inc. (in $ thousands) to compute:
a. return on equity
b. profit margin (PM)
c. asset turnover (AT)
d. financial leverage (FL) for fiscal 2011. Show that ROE = PM × AT × FL.
(in thousands)
2011
2010
Net sales
$ 6,266,037
$ 5,856,195
Operating income
1,041,101
901,902
Interest expense
75,332
64,839
Net income
768,508
684,863
Total assets
5,671,638
5,417,733
Total liabilities
3,061,035
2,789,149
4. Income statements and balance sheets follow for Snap-On Incorporated. Refer to these financial statements to answer the requirements.
Snap-On Incorporated
Cons.
Exercise 8-4The ledger of Wainwright Company at the end of the c.docx
Exercise 8-4
The ledger of Wainwright Company at the end of the current year shows Accounts Receivable $76,000; Credit Sales $986,000; and Sales Returns and Allowances $42,200. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
(a)
If Wainwright uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Wainwright determines that Hiller’s $1,000 balance is uncollectible.
(b)
If Allowance for Doubtful Accounts has a credit balance of $1,200 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 11% of accounts receivable.
(c)
If Allowance for Doubtful Accounts has a debit balance of $950 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 8% of accounts receivable.
No.
Account Titles and Explanation
Debit
Credit
(a)
(b)
(c)
Exercise 8-11
Suppose the following information was taken from the 2014 financial statements of FedEx Corporation, a major global transportation/delivery company.
(in millions)
2014
2013
Accounts receivable (gross)
$ 3,678
$ 4,608
Accounts receivable (net)
3,374
4,330
Allowance for doubtful accounts
304
278
Sales revenue
34,275
37,054
Total current assets
7,104
7,206
Answer each of the following questions.
Calculate the accounts receivable turnover and the average collection period for 2014 for FedEx. (Round answers to 1 decimal place, e.g. 12.5. Use 365 days for calculation.)
Accounts receivable turnover
times
The average collection period for 2014
days
Broadening Your Perspective 8-1
The financial statements of Tootsie Roll are presented below.
TOOTSIE ROLL INDUSTRIES, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
Earnings, Comprehensive Earnings and Retained Earnings (in thousands except per share data)
For the year ended December 31,
2011
2010
2009
Net product sales
$528,369
$517,149
$495,592
Rental and royalty revenue
4,136
4,299
3,739
Total revenue
532,505
521,448
499,331
Product cost of goods sold
365,225
349,334
319,775
Rental and royalty cost
1,038
1,088
852
Total costs
366,263
350,422
320,627
Product gross margin
163,144
167,815
175,817
Rental and royalty gross margin
3,098
3,211
2,887
Total gross margin
166,242
171,026
178,704
Selling, marketing and administrative expenses
108,276
106,316
103,755
Impairment charges
—
—
14,000
Earnings from operations
57,966
64,710
60,949
Other income (expense), net
2,946
8,358
2,100
Earnings before income taxes
60,912
73,068
63,049
Provision for income taxes
16,974
20,005
9,892
Net earnings
$43,938
$53,063
$53,157
Net earnings
$43,938
$53,063
$53,157
Other comprehensive earnings (loss)
(8,740
)
1,183
2,845
Comprehensive earnings
...
1Exercise 8-4The ledger of Wainwright Company at the end of .docx
1Exercise 8-4
The ledger of Wainwright Company at the end of the current year shows Accounts Receivable $76,000; Credit Sales $801,000; and Sales Returns and Allowances $50,000. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
(a)
If Wainwright uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Wainwright determines that Hiller’s $1,000 balance is uncollectible.
(b)
If Allowance for Doubtful Accounts has a credit balance of $990 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 11% of accounts receivable.
(c)
If Allowance for Doubtful Accounts has a debit balance of $850 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 8% of accounts receivable.
No.
Account Titles and Explanation
Debit
Credit
(a)
(b)
(c)
Exercise 8-4
Accounts Payable
Accounts Receivable
Accumulated Depreciation-Equipment
Allowance for Doubtful Accounts
Bad Debt Expense
Cash
Common Stock
Cost of Goods Sold
Dividends
Income Tax Expense
Income Taxes Payable
Interest Receivable
Interest Revenue
Inventory
No Entry
Notes Receivable
Other Operating Expenses
Other Receivables
Retained Earnings
Sales Discounts
Sales Returns and Allowances
Sales Revenue
Service Charge Expense
Supplies
Supplies Expense
Exercise 8-11
Suppose the following information was taken from the 2014 financial statements of FedEx Corporation, a major global transportation/delivery company.
(in millions)
2014
2013
Accounts receivable (gross)
$ 3,480
$ 4,430
Accounts receivable (net)
3,472
4,401
Allowance for doubtful accounts
8
29
Sales revenue
34,728
37,059
Total current assets
7,883
7,166
Answer each of the following questions.
Calculate the accounts receivable turnover and the average collection period for 2014 for FedEx. (Round answers to 1 decimal place, e.g. 12.5. Use 365 days for calculation.)
Accounts receivable turnover
times
The average collection period for 2014
days
Is accounts receivable a material component of the company’s total current assets?
2
Broadening Your Perspective 8-1
The financial statements of Tootsie Roll are presented below.
TOOTSIE ROLL INDUSTRIES, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
Earnings, Comprehensive Earnings and Retained Earnings (in thousands except per share data)
For the year ended December 31,
2011
2010
2009
Net product sales
$528,369
$517,149
$495,592
Rental and royalty revenue
4,136
4,299
3,739
Total revenue
532,505
521,448
499,331
Product cost of goods sold
365,225
349,334
319,775
Rental and royalty cost
1,038
1,088
852
Total costs
366,263
350,422
320,627
Product gross margin
163,144
167,815
175,817
Rental and royalty gross margin
3,098
3,211
2,887
Total gross margin
166,242
171,026
178.
1. Prepare and analize the common statement for An.pdf
1.
Prepare and analize the common statement for Anandam Manufacturing Company. Show all
calculations.
2.
Prepare and analize the cash flow statement for Anandam Manufacturing Company. Show all
calculations.
3.
Calculate the ratios based on case Exhibit 3. Show all calculations. Based on financial analysis
of financial statements, would a loan officer grant a loan to Anandam financial company?
EXHIBIT 3: INDUSTRY AVERAGE OF KEY RATIos Sector Average Ratio 2:301 Current
ratio Acid test ratio (quick ratio) 120 Receivable tunover ratioimes turnover 52 days Receivable
days Inventory turmover ratio Inventory days Long-term detttototal debt Debt-to-equity ratio
Gross profit rato Net profit ratio Retun on equity Retum on total assets 4.85 times 75 days 24%
35% 40% 18% 22% 10% Total asset turnover ratio Ti Fixed asset turnover ratio Current asset
tunover ratio3 interest coverage ratio (tmes 10 nterest earned Warking captal smover ratio Retu
on ed sset
Solution
1….Common -size Income statement 2012-13 % to Total sales 2013-14 % to Total sales
2014-15 % to Total sales Analysis of % to Total sales proportion Sales Cash 200 10.00%
480 10.00% 800 10.00% Credit 1800 90.00% 4320 90.00% 7200 90.00% Total Sales 2000
100.00% 4800 100.00% 8000 100.00% COGS 1240 62.00% 2832 59.00% 4800 60.00%
COGS has reduced in the last 2 yrs. Gross profit 760 38.00% 1968 41.00% 3200 40.00% so,
G/P has increased Operating Expenses: Gen.adm.& sell.exp. 80 4.00% 450 9.38% 1000
12.50% % to sales has doubled in 2013-14 & increased by more than 25% in 2014-15
Depreciation 100 5.00% 400 8.33% 660 8.25% Has increased by 3% in the last 2 yrs.
Int.exp.(on borrowings) 60 3.00% 158 3.29% 340 4.25% Has slightly increased in 2014-15
Profit before tax(PBT) 520 26.00% 960 20.00% 1200 15.00% PBT% has reduced gradually in
both the yrs.due to increase in all operating expenses esp.gen admn.& sell exp. Tax at 30% 156
7.80% 288 6.00% 360 4.50% Decrease % due to decrease in profit % Profit after tax(PAT) 364
18.20% 672 14.00% 840 10.50% PAT% has reduced gradually in both the yrs.due to increase in
all operating expenses esp.gen admn.& sell exp. Common-size Balance
Sheet Assets % to Total % to Total % to Total Fixed assets(net of dep) 1900 74.22%
2500 44.64% 4700 51.33% Assets have decreased to the total Current assets Cash & Cash
equivalents 40 1.56% 100 1.79% 106 1.16% Slight variation in ratio to total Accounts
Receivables 300 11.72% 1500 26.79% 2100 22.94% Has increased in 2013-14 & again
decreased in 2014-15 Inventories 320 12.50% 1500 26.79% 2250 24.57% Has increased in
2013-14 & again decreased in 2014-15 Total 2560 100.00% 5600 100.00% 9156 100.00%
Equity & Liabilities Equity share capital($ 10) 1200 46.88% 1600 28.57% 2000 21.84%
Decreased steadily in all the 2 yrs. Reserves & surplus 364 14.22% 1036 18.50% 1876 20.49%
Increased steadily in both 2 yrs.due to increase in $ net income in those yrs. Long-term
borrowings 736 28.75% 1236 22.07% 2500 27.30% Decreased in 2013-14 & again increased i.
Increase2012 2011 (Decrease)Current Assets Revenue.docx
Increase
2012 2011 (Decrease)
Current Assets Revenue
Cash and Cash Equivalents 2,031,300$ 2,560,000$ (528,700)$ Sales 43,833,000$
Accounts Receivable 7,202,000 6,230,000 972,000 Dividend Revenue 250,000
Inventories 7,316,000 6,786,000 530,000 Total Revenues 44,083,000
Total Current Assets 16,549,300 15,576,000 973,300 Expenses
Fixed Assets Cost of Goods Sold 28,063,000
Land 1,811,000 1,728,000 83,000 Salary Expense 8,670,000
Equipment, net 13,889,000 10,121,000 3,768,000 Depreciation Expense 1,010,000
Total Fixed Assets 15,700,000 11,849,000 3,851,000 Other Operating Expenses 4,183,000
Total Assets 32,249,300$ 27,425,000$ 4,824,300$ Interest Expense 517,000
Income Tax Expense 370,000
Total Expenses 42,813,000
Current Liabilities Net Income 1,270,000$
Accounts Payable 10,782,000$ 10,038,000$ 744,000$
Total Current Liabilities 10,782,000 10,038,000 744,000
Long-term Liabilities
Bonds Payable 11,236,000 8,370,000 2,866,000
Total Liabilities 22,018,000 18,408,000 3,610,000
Stockholders' Equity
Common Stock 2,629,000 2,457,000 172,000
Retained Earnings 8,676,300 7,637,000 1,039,300
Treasury Stock (1,074,000) (1,077,000) 3,000
Total Stockholders' Equity 10,231,300 9,017,000 1,214,300
Total Liabilities & Stockholders' Equity 32,249,300$ 27,425,000$ 4,824,300$
Additionally, SFCC Corporation, Inc. purchased land of $83,000 by financing it 100% with bonds payable during 2012.
Requirements. Using the above financial statements, create the following:
1. Answer the following questions:
a. How much cash is received from the issuance of bonds payable?
b. How much equipment has been purchased this year?
c. What is the dollar amount of divends?
d. How much cash was exchanged in the purchase of the land?
2. Prepare the statement of cash flows using the indirect method.
3. Prepare the Operating Activities section of statement of cash flows using the direct method.
4. Comment on your thoughts regarding the two different methods.
December 31, 2012 and 2011 For Year Ended December 31, 2012
ACCT 122 - Principles of Accounting 2
Project #2 - Statement of Cash Flows
SFCC Corporation, Inc. SFCC Corporation, Inc.
Comparative Balance Sheet Income Statement
.
Accounting for Income Tax
this presentation about accounting for taxes with some examples and also calculations.
(10-8)(10-13) (10-22) (10-24) (BYP 10-1) .docx
(10-8)
(10-13)
(10-22)
(10-24)
(BYP 10-1)
(10-2)
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ACC/291 - 46047347 / Assignment: Week 3 Assignment
Broadening Your Perspective 10-2
The financial statements of The Hershey Company and Tootsie Roll are presented below.
THE HERSHEY COMPANY
CONSOLIDATED STATEMENTS OF INCOME
For the years ended December 31,
2011
2010
2009
In thousands of dollars except per share amounts
Net Sales
$6,080,788
$5,671,009
$5,298,668
Costs and Expenses:
Cost of sales
3,548,896
3,255,801
3,245,531
Selling, marketing and administrative
1,477,750
1,426,477
1,208,672
Business realignment and impairment (credits) charges, net
(886
)
83,433
82,875
Total costs and expenses
5,025,760
4,765,711
4,537,078
Income before Interest and Income Taxes
1,055,028
905,298
761,590
Interest expense, net
92,183
96,434
90,459
Income before Income Taxes
962,845
808,864
671,131
Provision for income taxes
333,883
299,065
235,137
Net Income
$628,962
$509,799
$435,994
Net Income Per Share—Basic—Class B Common Stock
$2.58
$2.08
$1.77
Net Income Per Share—Diluted—Class B Common Stock
$2.56
$2.07
$1.77
Net Income Per Share—Basic—Common Stock
$2.85
$2.29
$1.97
Net Income Per Share—Diluted—Common Stock
$2.74
$2.21
$1.90
Cash Dividends Paid Per Share:
Common Stock
$1.3800
$1.2800
$1.1900
Class B Common Stock
1.2500
1.1600
1.0712
The notes to consolidated financial statements are an integral part of these statements and are included in the Hershey's 2011 Annual Report, available at www.thehersheycompany.com.
THE HERSHEY COMPANY
CONSOLIDATED BALANCE SHEETS
December 31,
2011
2010
In thousands of dollars
ASSETS
Current Assets:
Cash and cash equivalents
$693,686
$884,642
Accounts receivable—trade
399,499
390,061
Inventories
648,953
533,622
Deferred income taxes
136,861
55,760
Prepaid expenses and other
167,559
141,132
Total current assets
2,046,558
2,005,217
Property, Plant and Equipment, Net
1,559,717
1,437,702
Goodwill
516,745
524,134
Other Intangibles
111,913
123,080
Deferred Income Taxes
38,544
21,387
Other Assets
138,722
161,212
Total assets
$4,412,199
$4,272,732
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current Liabilities:
Accounts payable
$420,017
$410,655
Accrued liabilities
612,186
593,308
Accrued income taxes
1,899
9,402
Short-term debt
42,080
24,088
Current portion of long-term debt
97,593
261,392
Total current liabilities
1,173,775
1,298,845
Long-term Debt
1,748,500
1,541,825
Other Long-term Liabilities
617,276
494,461
Total liabilities
3,539,551
3,335,131
Commitments and Contingencies
—
—
Stockholders’ Equity:
The Hershey Company Stockholders’ Equity
Preferred Stock, shares issued: none ...
4.9 Preparing the Financial Reports
VCE Accounting Unit 3. Video of this presentation can be found on my YouTube channel here https://www.youtube.com/channel/UCf5jyuJoYwie8tWfvjEc0zg.
Exercise 4-9 (Part level Submission)The adjusted trial balan.docx
Exercise 4-9 (Part level Submission)
The adjusted trial balance for Plevin Company.
PLEVIN COMPANY
Adjusted Trial Balance
July 31, 2014
No.
Account Titles
Debit
Credit
101
Cash
$9,840
112
Accounts Receivable
8,780
157
Equipment
15,900
158
Accumulated Depreciation-Equip.
$7,400
201
Accounts Payable
4,220
208
Unearned Rent Revenue
1,800
301
Owner’s Capital
45,200
306
Owner’s Drawings
16,000
400
Service Revenue
64,000
429
Rent Revenue
6,500
711
Depreciation Expense
8,000
726
Salaries and Wages Expense
55,700
732
Utilities Expense
14,900
$129,120
$129,120
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(a1)
Your answer is correct.
Prepare an income statement for the year.
PLEVIN COMPANY
Income Statement
For the Year Ended July 31, 2014
res_EAT_1354256524140_0_1641511617394673_008
Service Revenue
$64000
Rent Revenue
6500
res_EAT_1354256524140_0_1641511617394673_028
$70500
res_EAT_1354256524140_0_1641511617394673_033
Salaries and Wages Expense
$55700
Utilities Expense
14900
Depreciation Expense
8000
res_EAT_1354256524140_0_1641511617394673_061
78600
res_EAT_1354256524140_0_1641511617394673_069
$(8,100)
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Prepare an owner’s equity statement for the year. Plevin did not make any capital investments during the year. (List items that increase owner's equity first.)
PLEVIN COMPANY
Owner’s Equity Statement
For the Year Ended July 31, 2014
$
:
$
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Exercise 4-11 (Part level Submission)
Prepare the closing entries that were made. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Date
Account Titles and Explanation
Debit
Credit
June 30
Service Revenue
18100
Income Summary
18100
(To close revenue account.)
June 30
Income Summary
13100
Salaries and Wages Expense
8800
Supplies Expense
1300
Rent Expense
3000
(To close expense account.)
June 30
Income Summary
5000
Owner's Capital
5000
(To close net income / (loss).)
June 30
Owner's Capital
2500
Owner's Drawings
2500
(To close drawings.)
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(b)
Post the closing entries to Income Summary. (Post entries in the order of journal entries posted in the previous part of the question. ...
You are given the following information about XYZ Corporation.docx
You are given the following information about XYZ Corporation:
Account Name
Value
Accounts payable
5800
Accounts receivable
10600
Accumulated depreciation
34000
Cash
17550
Common stock (10,000 shares)
46000
Cost of goods sold
6,750
Depreciation expense
600
Earnings before taxes
?????
General & admin expense
950
Gross buildings & equipment
123000
Gross profits
26,250
Interest expense
4,300
Inventories
7500
Long-term debt
56000
Net buildings & equipment
89000
Net income
?????
Operating income (EBIT)
?????
Retained earnings
16150
Sales
33,000
Short-term notes payable
700
Taxes @40%
8,160
Required:
Using the
Data above, complete the following on the templates provided:
Part 1: Complete the Balance Sheet and Income Statement for XYZ Corporation
Part 2:
Calculate the Ratios for XYZ Corporation
Part 3:
Complete the Ratio analysis using Cross-Sectional Analysis and Trend
Analysis
Use this Templates for Part
1:
XYZ Corporation
Balance Sheet
As of December 31, 20XX
Assets
Current Assts
Total Current Assets
Total Assets
Liabilities and Equity
Liabilities
Total Current Liabilities
Total Liabilities
Equity
Total Equity
Total Liabilities and Equity
XYZ Corporation
Income Statement
For the year ending December 31, 20XX
Sales
Net Income
Use the Template below for Part Two:
Ratio
Formula
Your Answer
Operating Profit Margin After Taxes
Gross Profit Margin
Average Collection Period
Total Asset Turnover
Fixed Asset Turnover
Inventory Turnover
Debt to Total Assets
Times Interest Earned
Ratio
Company Year 1
Company Year 2
Industry Average
Cross Sectional Analysis
(% Difference)
Trend Analysis
(% Change)
Current Ratio
5x
3x
4x
Quick Ratio
3x
1.6x
3x
Total Asset Turnover
.4xx
.56x
.7x
Average Collection Period
130 days
110 days
100 days
Inventory Turnover
1.20x
1.41 x
2.2x
Fixed Asset Turnover
1.01x
1.20x
1.1x
Debt Ratio
30%
34%
33%
Times Interest Earned
4.0x
5.0x
6.0x
Return on Common Equity
8%
12%
10%
Summarize Your Findings Below:
.
INCOME TAX REGIME - slabs-> old regime and new regime.
Hi all,
here I have explained the income tax regimes calculation. both old regime and new regime. It will be useful everyone and also I have explained about the HRA(House rent allowance) calculation method. Sections in income taxes. in this ppt i clearly explained about the exemptions and deductions of taxes. There are 298 Sections, that I will explain in another presentation. Hope you all like my presentation. you can comment on post regarding any doubts related to regimes calculations and its sections, etc..
Income Statement of Baker and Co.Services Provided$98000Intere.pdf
Income Statement of Baker and Co.
Services Provided
$98000
Interest($13000*6%*4/12)
$260
Total Income
$98260
Salary Expenses
$34000
Uncollectible Account Expense
$980
Net Income
$63280
Dividend
$2000
Transferred to retained earnings
$61280
Balance Sheet of Baker & Co
Liabilities
Assets
Owners equity
$190000
Accounts Receivables
$13020
Retained Earnings
$61280
Investment(with Interest Accrued)
$13260
Cash
$225000
Total
$251280
Total
$251280
Cash A/c
Owners Equity
$190000
Investment
$13000
Accounts Receivables
$84000
Salary
$34000
Dividend
$2000
Balance
$225000
$274000
$274000
Cash Flow Statement
Cash from Operating Activities
Cash generated from operations
$63280
Less Dividend
$2000
Less Interest income
$260
Less Increase in Accounts Receivables
13020
$48000
Cash From Investing Activities
($13000)
Investments
($13000)
Cash From Financing Activities
Proceeds from Shares Issued
$190000
$190000
Cash and Cash equivalents at the beginning of the year
0
Cash and Cash equivalents at the Ending of the year
$225000
Statement of Changes of Share holders Equity
Share Holders Equity
$190000
Add Retained Earnings
$61280
Share Holders Equity as on 31-12-2010
$251280
Income Statement of Baker and Co.
Services Provided
$98000
Interest($13000*6%*4/12)
$260
Total Income
$98260
Salary Expenses
$34000
Uncollectible Account Expense
$980
Net Income
$63280
Dividend
$2000
Transferred to retained earnings
$61280
Solution
Income Statement of Baker and Co.
Services Provided
$98000
Interest($13000*6%*4/12)
$260
Total Income
$98260
Salary Expenses
$34000
Uncollectible Account Expense
$980
Net Income
$63280
Dividend
$2000
Transferred to retained earnings
$61280
Balance Sheet of Baker & Co
Liabilities
Assets
Owners equity
$190000
Accounts Receivables
$13020
Retained Earnings
$61280
Investment(with Interest Accrued)
$13260
Cash
$225000
Total
$251280
Total
$251280
Cash A/c
Owners Equity
$190000
Investment
$13000
Accounts Receivables
$84000
Salary
$34000
Dividend
$2000
Balance
$225000
$274000
$274000
Cash Flow Statement
Cash from Operating Activities
Cash generated from operations
$63280
Less Dividend
$2000
Less Interest income
$260
Less Increase in Accounts Receivables
13020
$48000
Cash From Investing Activities
($13000)
Investments
($13000)
Cash From Financing Activities
Proceeds from Shares Issued
$190000
$190000
Cash and Cash equivalents at the beginning of the year
0
Cash and Cash equivalents at the Ending of the year
$225000
Statement of Changes of Share holders Equity
Share Holders Equity
$190000
Add Retained Earnings
$61280
Share Holders Equity as on 31-12-2010
$251280
Income Statement of Baker and Co.
Services Provided
$98000
Interest($13000*6%*4/12)
$260
Total Income
$98260
Salary Expenses
$34000
Uncollectible Account Expense
$980
Net Income
$63280
Dividend
$2000
Transferred to retained earnings
$61280.
PRIVATE EQUITY / VC FINANCIAL MODEL. A Real Estate Case
Financial Valuation Model made for a real estate fund case, but easily adapted to any other investment profile.
Works automatically and allows to calculate different business scenarios by entering new assumptions just changing data (blue figures in "Front page & Inputs" sheet)
Sheets included:
-Front Page & Inputs
-Capital
-Revenues
-Expenses
-Financing
-P&L
-Cash Flow
-Shareholder`s Cash Flow
-Balance Sheets
-Investments
-Depreciations
-V.A.T.
Similar to YearAccounts Title and ExplanationsDebitCredit2011Income T.pdf (19)
NAME_____________________________________________________________.docx
NAME_____________________________________________________________.docx
Exercise 8-4The ledger of Wainwright Company at the end of the c.docx
Exercise 8-4The ledger of Wainwright Company at the end of the c.docx
1Exercise 8-4The ledger of Wainwright Company at the end of .docx
1Exercise 8-4The ledger of Wainwright Company at the end of .docx
1. Prepare and analize the common statement for An.pdf
1. Prepare and analize the common statement for An.pdf
Increase2012 2011 (Decrease)Current Assets Revenue.docx
Increase2012 2011 (Decrease)Current Assets Revenue.docx
accounting for income tax chapter 19 intermediATE ACCOUNTING
accounting for income tax chapter 19 intermediATE ACCOUNTING
Exercise 4-9 (Part level Submission)The adjusted trial balan.docx
Exercise 4-9 (Part level Submission)The adjusted trial balan.docx
You are given the following information about XYZ Corporation.docx
You are given the following information about XYZ Corporation.docx
INCOME TAX REGIME - slabs-> old regime and new regime.
INCOME TAX REGIME - slabs-> old regime and new regime.
Income Statement of Baker and Co.Services Provided$98000Intere.pdf
Income Statement of Baker and Co.Services Provided$98000Intere.pdf
PRIVATE EQUITY / VC FINANCIAL MODEL. A Real Estate Case
PRIVATE EQUITY / VC FINANCIAL MODEL. A Real Estate Case
More from kareemangels
MOLARITY = No. of moles Lit of Sol 3 = n.25 .pdf
MOLARITY = No. of moles / Lit of Sol 3 = n/.25 0.75 is correct answer
Solution
MOLARITY = No. of moles / Lit of Sol 3 = n/.25 0.75 is correct answer.
let x = molL of water that dissociate at equilib.pdf
let x = mol/L of water that dissociate at equilibrium [OH-]= [H3O+]= x Kw = 3.3 x
10^-14 = (x)(x) = x^2 x = [H3O+]= [OH-]= square root Kw= 1.82 x 10^-7 M pH = - log 1.82 x
10^-7 =6.74
Solution
let x = mol/L of water that dissociate at equilibrium [OH-]= [H3O+]= x Kw = 3.3 x
10^-14 = (x)(x) = x^2 x = [H3O+]= [OH-]= square root Kw= 1.82 x 10^-7 M pH = - log 1.82 x
10^-7 =6.74.
Wind Turbine - Wind power has been used as long as humans have p.pdf
Wind Turbine :-
Wind power has been used as long as humans have put sails into the wind. For more than two
millennia wind-powered machines have ground grain and pumped water. Wind power was
widely available and not confined to the banks of fast-flowing streams, or later, requiring sources
of fuel. Wind-powered pumps drained the polders of the Netherlands, and in arid regions such as
the American mid-west or the Australian outback, wind pumps provided water for live stock and
steam engines.
The first windmill used for the production of electricity was built in Scotland in July 1887 by
Prof James Blyth of Anderson\'s College, Glasgow ( the precursor of Strathclyde University ) .
Blyth\'s 10 m high, cloth-sailed wind turbine was installed in the garden of his holiday cottage at
Marykirk in Kincardineshire and was used to charge accumulators developed by the Frenchman
Camille Alphonse Faure, to power the lighting in the cottage, thus making it the first house in the
world to have its electricity supplied by wind power. Blyth offered the surplus electricity to the
people of Marykirk for lighting the main street, however, they turned down the offer as they
thought electricity was \"the work of the devil.\" Although he later built a wind turbine to supply
emergency power to the local Lunatic Asylum, Infirmary and Dispensary of Montrose the
invention never really caught on as the technology was not considered to be economically viable.
Across the Atlantic, in Cleveland, Ohio a larger and heavily engineered machine was designed
and constructed in the winter of 1887 – 1888 by Charles F. Brush, this was built by his
engineering company at his home and operated from 1886 until 1900. The Brush wind turbine
had a rotor 17 m ( 56 foot ) in diameter and was mounted on an 18 m ( 60 foot ) tower. Although
large by today\'s standards, the machine was only rated at 12 kW. The connected dynamo was
used either to charge a bank of batteries or to operate up to 100 incandescent light bulbs, three
arc lamps, and various motors in Brush\'s laboratory.
With the development of electric power, wind power found new applications in lighting
buildings remote from centrally-generated power. Throughout the 20th century parallel paths
developed small wind stations suitable for farms or residences, and larger utility-scale wind
generators that could be connected to electricity grids for remote use of power. Today wind
powered generators operate in every size range between tiny stations for battery charging at
isolated residences, up to near-gigawatt sized offshore wind farms that provide electricity to
national electrical networks.
PHOTO VOLTAIC POWER PLANT :-
In August 2006 there was widespread news coverage in the United Kingdom of the major high
street electrical retailers (Currys) decision to stock PV modules, manufactured by Sharp, at a cost
of £1,000 per module. The retailer also provides an installation service.
The introduction of the Feed-in-Tariff (FiT) in 2010 saw ra.
When the plant has water------ solvent in surrounding area of root .pdf
When the plant has water------> solvent in surrounding area of root is higher than root epidermis
-------------> solvent (water + minerals) move from a region of higher concentration to a region
of lower concentration through cell membrane, which is semi-permeable. This phenomenon is
known as osmosis. This solvent moves from root epidermal cells to root cortex because now
solvent concentration in root cortex is lower than that in root epidermis------------> to root
xylem-------> to shoot xylem------> to leaves. This phenomenon is known as Transpiration pull-
cohesion- adhesion theory. It is important to note that osmotic pressure, solute potential,
cohesion and adhesion forces, and transpiration pull, all, are collectively important in transport of
this water from soil to plant leaves.
On the other hand, when water is not there------> solvent does not move from soil to plant
epidermis------> infact solvent moves from plant epidermal cells to soil because of exosmosis.
Exosmosis occurs because solvent is higher is plant cells in comparison to the surroundings. So,
the plant wilts.
Solution
When the plant has water------> solvent in surrounding area of root is higher than root epidermis
-------------> solvent (water + minerals) move from a region of higher concentration to a region
of lower concentration through cell membrane, which is semi-permeable. This phenomenon is
known as osmosis. This solvent moves from root epidermal cells to root cortex because now
solvent concentration in root cortex is lower than that in root epidermis------------> to root
xylem-------> to shoot xylem------> to leaves. This phenomenon is known as Transpiration pull-
cohesion- adhesion theory. It is important to note that osmotic pressure, solute potential,
cohesion and adhesion forces, and transpiration pull, all, are collectively important in transport of
this water from soil to plant leaves.
On the other hand, when water is not there------> solvent does not move from soil to plant
epidermis------> infact solvent moves from plant epidermal cells to soil because of exosmosis.
Exosmosis occurs because solvent is higher is plant cells in comparison to the surroundings. So,
the plant wilts..
The set T - R is same as T as they have no point in common.T - R =.pdf
The set T - R is same as T as they have no point in common.
T - R = T
Solution
The set T - R is same as T as they have no point in common.
T - R = T.
The zero force members are AH, HG, CD, DESolutionThe zero forc.pdf
The zero force members are AH, HG, CD, DE
Solution
The zero force members are AH, HG, CD, DE.
The equation for copper(II) sulfate dissolving in water isCuSO4(s.pdf
The equation for copper(II) sulfate dissolving in water is:
CuSO4(s) => Cu2+(aq) + SO42-(aq)
There is no need to add water to the equation. By writing the states (aq = aqueous) of the ions, it
is understood that water has been added.
Thus the species present in solution are:
Cu2+(copper (II) ion) and SO42- (sulfate ion).
The color of a solution is determined by the characteristic color of the species present in the
solution.
Cu2+ has a characteristic blue color, while SO42- is colorless.
Thus the solution appears blue overall.
Solution
The equation for copper(II) sulfate dissolving in water is:
CuSO4(s) => Cu2+(aq) + SO42-(aq)
There is no need to add water to the equation. By writing the states (aq = aqueous) of the ions, it
is understood that water has been added.
Thus the species present in solution are:
Cu2+(copper (II) ion) and SO42- (sulfate ion).
The color of a solution is determined by the characteristic color of the species present in the
solution.
Cu2+ has a characteristic blue color, while SO42- is colorless.
Thus the solution appears blue overall..
The balanced equation isFe + CuSO4 = FeSO4 + CuReducing agent .pdf
The balanced equation is:
Fe + CuSO4 => FeSO4 + Cu
Reducing agent is Fe since it is oxidized (oxidation state of Fe increases from 0 to +2)
Oxidizing agent is CuSO4 since it is reduced (oxidation state of Cu decreases from +2 to 0)
Solution
The balanced equation is:
Fe + CuSO4 => FeSO4 + Cu
Reducing agent is Fe since it is oxidized (oxidation state of Fe increases from 0 to +2)
Oxidizing agent is CuSO4 since it is reduced (oxidation state of Cu decreases from +2 to 0).
The acid associated with gastric acidity is hydrochloric acid (HCl)..pdf
The acid associated with gastric acidity is hydrochloric acid (HCl).
The two ions formed are the hydrogen ion (H+) and the chloride ion (Cl-):
HCl(aq) => H+(aq) + Cl-(aq)
Solution
The acid associated with gastric acidity is hydrochloric acid (HCl).
The two ions formed are the hydrogen ion (H+) and the chloride ion (Cl-):
HCl(aq) => H+(aq) + Cl-(aq).
Teacher.javaimport java.util.Arrays; import java.util.Scanner;.pdf
Teacher.java
import java.util.Arrays;
import java.util.Scanner;
public class Teacher {
//Creating Arrays
String names[]=new String[5];
char grades[]=new char[5];
double tests[][]=new double[5][4];
double avgarr[]=new double[5];
Scanner sc=null;
//Default constructor
public Teacher() {
sc=new Scanner(System.in);
}
/*this method will get each student information
* and populates that information into an array
*/
public void getStudentsTestScore()
{
for(int i=0;i<5;i++)
{
//getting the name of each student
System.out.print(\"Enter Name of Student \"+(i+1)+\" :\");
names[i]=sc.next();
for(int j=0;j<4;j++)
{
//Getting the test score in each test of every student
System.out.print(\" Test \"+(j+1)+\" score :\");
tests[i][j]=sc.nextDouble();
}
System.out.println(\" \");
}
}
/* this method will display the grade of the student
* based on user entered name which is passed
* as parameter to this method
*/
public char getStudentGrade(String name)
{
char grade = 0;
double sum,avg=0.0;
for(int h=0;h<5;h++)
{
sum=0.0;
for(int m=0;m<4;m++)
{
//calculating the total score in all 4 tests of each student
sum+=tests[h][m];
}
//calculating average
avg=sum/4;
//Populating into an array
avgarr[h]=avg;
//based on the average test score corresponding grade will be given
if(avg>=90 && avg<=100)
{
grade=\'A\';
}
else if(avg>=80 && avg<=89)
{
grade=\'B\';
}
else if(avg>=70 && avg<=79)
{
grade=\'C\';
}
else if(avg>=60 && avg<=69)
{
grade=\'D\';
}
else if(avg<=59)
{
grade=\'F\';
}
grades[h]=grade;
}
//Getting the corresponding student grade
for(int i=0;i<5;i++)
if(names[i].equalsIgnoreCase(name))
{
grade=grades[i];
}
return grade;
}
/* This will return the average test score of a student
* whose name is passed as parameter to this method
*/
public double getStudentAvgTestScore(String name)
{
double sum=0.0,avg=0.0;
for(int i=0;i<5;i++)
if(names[i].equalsIgnoreCase(name))
{
for(int k=0;k<4;k++)
{
sum+=tests[i][k];
}
}
avg=sum/4;
return avg;
}
//toString(0 method displays each student name,average test score and grade
@Override
public String toString() {
for(int i=0;i<5;i++)
{
System.out.println(\"\ \ Student Name :\"+names[i]);
System.out.println(\"Average Test Score :\"+avgarr[i]);
System.out.println(\"Grade :\"+grades[i]);
}
return \"\";
}
}
___________________________________________
TestClass.java
import java.util.Scanner;
public class TestClass {
public static void main(String[] args) {
//Scanner class object is sued to read th inputs entered by the user.
Scanner sc=new Scanner(System.in);
//Creating Teacher class Object
Teacher t=new Teacher();
/*calling the method on the Teacher class
* Which will read the data of every student entered by the user
*/
t.getStudentsTestScore();
//Getting the name of the student for which he want to display the grade
System.out.print(\"Enter Student Name for Grade :\");
String name=sc.next();
//Displaying particular student\'s Average test score
System.out.println(name +\" Average test score is :\"+t.getStudentAvgTestScore(name));
//Dis.
H2SO4(aq)+HNO3(aq)--HNO3(aq)+SO2(g)+H2O(l) .pdf
H2SO4(aq)+HNO3(aq)-->HNO3(aq)+SO2(g)+H2O(l)
Solution
H2SO4(aq)+HNO3(aq)-->HNO3(aq)+SO2(g)+H2O(l).
Since evolution of mammals followed a linear pattern of evolution ra.pdf
Since evolution of mammals followed a linear pattern of evolution rather than rapid
advancements and spontaneous spurts of fast evolution, gradualism evolution has most likely
happened in mammalian evolution.Gradualism evolutionPunctuated evolutionSpecies with a
longer evolution are evolved mostly by gradualism.Species with a shorter evolution are evolved
mostly by punctuated evolution.In Gradualism, the changes in species are slow and gradual,
occurring in small periodic changes in the gene pool.In Punctuated evolution, the evolution
occurs in spurts of relatively rapid change.To sum up, Gradualism evolution is considered as a
slow steady process in which organisms change and develop slowly over time.To sum up,
Punctuated evolution is considered as prolonged periods of no evolutionary change followed by
swift periods of change.
Solution
Since evolution of mammals followed a linear pattern of evolution rather than rapid
advancements and spontaneous spurts of fast evolution, gradualism evolution has most likely
happened in mammalian evolution.Gradualism evolutionPunctuated evolutionSpecies with a
longer evolution are evolved mostly by gradualism.Species with a shorter evolution are evolved
mostly by punctuated evolution.In Gradualism, the changes in species are slow and gradual,
occurring in small periodic changes in the gene pool.In Punctuated evolution, the evolution
occurs in spurts of relatively rapid change.To sum up, Gradualism evolution is considered as a
slow steady process in which organisms change and develop slowly over time.To sum up,
Punctuated evolution is considered as prolonged periods of no evolutionary change followed by
swift periods of change..
Polarity is measured on a scale of electronegativity (the electron d.pdf
Polarity is measured on a scale of electronegativity (the electron disparity between two elements
that are combined in a compound). The more electrons you take from your partner element in the
bonding process, the greater your negative charge, and the greater your electronegativity.
There are three terms to describe the polarity of a given molecular bond:
Ionic
Polar covalent
Non-polar covalent
Ionic is the most polar - essentially, one atom physically takes electrons from another atom,
creating a huge electron disparity between the two atoms. This tends to happen in molecules
where one atom has very few valence electrons and the other has a lot of valence electrons.
Sodium chloride (NaCl) is a good example of an ionic bond.
Polar covalent is the mid-range - technically closer to ionic. This happens when one atom
attempts to take electrons from its partner, but cannot quite attract them all to itself. The result is
a covalent bond between the two atoms where the valence electrons are \"shared,\" but the
sharing is unequal. One atom pulls the \"shared\" electrons a little closer to itself. Polar covalent
bonds usually occur between very electronegative elements; hydrogen paired with elements like
oxygen and fluorine almost always creates polar covalent bonds. A good example of a polar
covalent bond is found in water (H2O).
Non-polar covalent is the least polar - in fact, it is not polar at all. This occurs when valence
electrons are shared equally between two atoms. There is little or no tendency for either atom to
pull any of the electrons toward itself. Non-polar covalent bonds can often be seen in molecules
with two non-metals. Methane (CH4) is an example of a non-polar covalent bond.
Solution
Polarity is measured on a scale of electronegativity (the electron disparity between two elements
that are combined in a compound). The more electrons you take from your partner element in the
bonding process, the greater your negative charge, and the greater your electronegativity.
There are three terms to describe the polarity of a given molecular bond:
Ionic
Polar covalent
Non-polar covalent
Ionic is the most polar - essentially, one atom physically takes electrons from another atom,
creating a huge electron disparity between the two atoms. This tends to happen in molecules
where one atom has very few valence electrons and the other has a lot of valence electrons.
Sodium chloride (NaCl) is a good example of an ionic bond.
Polar covalent is the mid-range - technically closer to ionic. This happens when one atom
attempts to take electrons from its partner, but cannot quite attract them all to itself. The result is
a covalent bond between the two atoms where the valence electrons are \"shared,\" but the
sharing is unequal. One atom pulls the \"shared\" electrons a little closer to itself. Polar covalent
bonds usually occur between very electronegative elements; hydrogen paired with elements like
oxygen and fluorine almost always creates polar covalent.
pH = - log(H+) = 1.86concentration of H+ = 0.0138molLSolution.pdf
pH = - log(H+) = 1.86
concentration of H+ = 0.0138mol/L
Solution
pH = - log(H+) = 1.86
concentration of H+ = 0.0138mol/L.
Pathway 1 Under aerobic conditions, pyruvate is first converted int.pdf
Pathway 1: Under aerobic conditions, pyruvate is first converted into acetyl-CoA. The resultant
acetyl-CoA enters citric acid cycle. Citric acid yields a net gain of around 14 ATP (2.5 ATP per
NADH, and 1.5 ATP per FADH2) per pyruvate molecule.
Pathways 2: Under anaerobic condition (example- lactate fermentation in skeletal muscles,
ethanol fermentation in S. cereviseae, etc.), pyruvate enters fermentative pathways depending on
the organism, and sometime, the cultural conditions. Fermentation of pyruvate does not produce
ATP. However, it regenerates NAD+ required for glycolysis to keep going.
Solution
Pathway 1: Under aerobic conditions, pyruvate is first converted into acetyl-CoA. The resultant
acetyl-CoA enters citric acid cycle. Citric acid yields a net gain of around 14 ATP (2.5 ATP per
NADH, and 1.5 ATP per FADH2) per pyruvate molecule.
Pathways 2: Under anaerobic condition (example- lactate fermentation in skeletal muscles,
ethanol fermentation in S. cereviseae, etc.), pyruvate enters fermentative pathways depending on
the organism, and sometime, the cultural conditions. Fermentation of pyruvate does not produce
ATP. However, it regenerates NAD+ required for glycolysis to keep going..
MELTINGWhen you heat something faster, chances are youre hea.pdf
MELTING
When you heat something \"faster,\" chances are you\'re heating the substance way above its
melting point. Therefore, when it actually melts, you will get results showing that the melting
point is lower. In fact, your data is just inaccurate. You have to heat something slowly in order to
determine an accurate melting point. For instance, if I heated water at 1,000 degrees, it will start
to boil quickly, but if you were trying to measure it with a thermometer, you would have no idea
when it actually started to boil. Same goes with melting points. If you\'re heating it faster, it is
probably because you\'re setting the temperature very high and thus you will get inaccurate
results.
Don\'t forget that adding two substances together may form impurities in the mixture which will
result in lower melting points.
BOiling
There are basically two types of bonding in substances that affect the boiling point. Some
compounds are composed of extensive networks of atoms held together by either ionic or
covalent bonds. These network substances have very high melting and boiling points. NaCl is an
example of an ionic network and SiO2 is an example of a covalent network.
The key factors that affect the boiling points of molecular compounds are the intermolecular
forces which attract one molecule to another.
For covalent compounds these intermolecular forces are called van der Waals forces and consist
of hydrogen bonding, dipole-dipole attraction, and London dispersion forces. Hydrogen bonding
is usually stronger than dipole-dipole interactions. London dispersion forces, often weaker
forces, are found between all molecules, even if other van der Waals forces are present.
The boiling point of a solution is also affected by the ambient pressure. Boiling occurs at a
temperature where the vapor pressure of the liquid is equal to the ambient pressure.
The third thing that affects the boiling point of a solution is any substance that is dissolved in the
liquid. The more particles (ions or molecules) there are dissolved in the solution, the higher the
boiling point.
Solution
MELTING
When you heat something \"faster,\" chances are you\'re heating the substance way above its
melting point. Therefore, when it actually melts, you will get results showing that the melting
point is lower. In fact, your data is just inaccurate. You have to heat something slowly in order to
determine an accurate melting point. For instance, if I heated water at 1,000 degrees, it will start
to boil quickly, but if you were trying to measure it with a thermometer, you would have no idea
when it actually started to boil. Same goes with melting points. If you\'re heating it faster, it is
probably because you\'re setting the temperature very high and thus you will get inaccurate
results.
Don\'t forget that adding two substances together may form impurities in the mixture which will
result in lower melting points.
BOiling
There are basically two types of bonding in substances that affect th.
Let Universe has size n.Then set of disjoint sets will be {) and U.pdf
Let Universe has size n.
Then set of disjoint sets will be {) and U.
Next would be if S consist of one element, then T can be all subsets formed from remaining n-1
elements.
Hence every subset from one such T will make with S two disjoint sets.
No of subsets when S contains one element = (n)2n-1
When S contains 2 elements, then T is set of all subsets formed from remaining n-2
Hence no of subsets = nC2(2n-2)
and so on.
This continues till S has all n elements and T is null set.
Hence total no of disjoint sets = 1+n(2)n-1+nC2(2)n-2+...+nCn
=(1+2)n
= 3n
==================================================
b) If both have n/2 mean
no of sets =nC(n/2) 2n/2
----------------------------------------------------------------------------------------------------
c) If Both S and T have n/3
then n/3 can be selected for S in nC(n/3) ways
and for T n/3 elements can be selected from remaining 2n/3 in 2n/3 C (n/3) ways
Hence No of disjoint subsets S and T with n/3 elements each = nC(n/3)2n/3 C (n/3)
Solution
Let Universe has size n.
Then set of disjoint sets will be {) and U.
Next would be if S consist of one element, then T can be all subsets formed from remaining n-1
elements.
Hence every subset from one such T will make with S two disjoint sets.
No of subsets when S contains one element = (n)2n-1
When S contains 2 elements, then T is set of all subsets formed from remaining n-2
Hence no of subsets = nC2(2n-2)
and so on.
This continues till S has all n elements and T is null set.
Hence total no of disjoint sets = 1+n(2)n-1+nC2(2)n-2+...+nCn
=(1+2)n
= 3n
==================================================
b) If both have n/2 mean
no of sets =nC(n/2) 2n/2
----------------------------------------------------------------------------------------------------
c) If Both S and T have n/3
then n/3 can be selected for S in nC(n/3) ways
and for T n/3 elements can be selected from remaining 2n/3 in 2n/3 C (n/3) ways
Hence No of disjoint subsets S and T with n/3 elements each = nC(n/3)2n/3 C (n/3).
Keywords Infrastructure, Civil Engineering, Sustainable development.pdf
Keywords: Infrastructure, Civil Engineering, Sustainable development (etc.)
Infrastructure states to the fundamental facilities and structures serving a nation, city, or region,
including the services and facilities necessary for its economy to function. It typically
characterizes technical structures such as roads, sewers, tunnels, bridges, electrical grids, water
supply, and so forth, and can be defined as \"the physical components of integrated systems
providing commodities and facilities essential to enable, withstand, or enhance societal living
index.”
The term infrastructure may be confused with the following overlapping or related concepts.
Land improvement and land development are general expressions that in some circumstances
may include infrastructure, but in the context of an infrastructure would refer only to smaller
scale coordination or works that are not included in infrastructure, because they are typically
limited to a single parcel and are owned and operated by the vendor. For example, an irrigation
canal that serves a region or district would be included with infrastructure, but the private
irrigation systems on individual land parcels would be considered land improvements, not
infrastructure.
Scopes:
Engineering and construction
Engineers generally limit the term \"infrastructure\" to describe fixed assets that are in the form
of a large network, in other words, hard infrastructure. Efforts to devise more generic definitions
of infrastructures have typically stated to the network aspects of most of the structures, and to the
accrued value of investments in the networks as assets. One such definition from 1998 defined
infrastructure as the set-up of assets \"where the system as a whole is intended to be maintained
indefinitely at a specified standard of service by the continuing replacement and refurbishment of
its components\".
Civil defense and economic development
Civil defense planners and developmental economists generally refer to both hard and soft
infrastructure, including public amenities such as schools and hospitals, emergency services such
as police and firefighting, and basic financial facilities. The notion of Infrastructure-based
development merging enduring infrastructure investments by government agencies at central and
regional levels with public-private partnerships has proven popular among Asian - notably
Singaporean, Mainland European and Chinese & Latin American economists.
Urban
Urban or municipal infrastructure refers to hard infrastructure systems generally owned and ran
by municipalities, such as streets, water distribution, and sewers. It may also include some of the
facilities associated with soft infrastructures, such as parks, public pools, schools, hospitals, and
libraries.
Green infrastructure
Green infrastructure is a conception that highlights the significance of the natural environment in
decisions about land use planning. In particular, there are a prominence on the \"life support\"
funct.
If we have to invest certain money in a business and operate it. Out.pdf
If we have to invest certain money in a business and operate it. Out of all the legal forms of
businesses, ie. Sole Proprietorship, Partnership or Company, which we choice is \"Sole
Proprietorship\" or \"Sole trader\" because it is always to start a business at a small level. As the
name sugggests, these firms are owned by one person, who performs its day-to-day jobs.
Sole proprietors owns all the assets of the business, assumes all the liabilities and investments.
The person also owns the profits generated by the business. The owner have to secure all the
necessary licenses, tax identification numbers, and certifications of name.
The related advantages and dis-advantages of the sole proprietorship over the other forms of
business organisations are :
Advantages :
(1) Easiest and least expensive form of ownership to organize.
(2) Sole proprietor is in complete control of business and make decisions under the parameters of
the law.
(3) Sole proprietors receive all income and profits generated by the business.
(4) Profits from the business are entered and taxed directly through the owner\'s personal tax
return.
(5) The business under the sole proprietorship is easy to dissolve whenever desired.
Disadvantages :
(i) Sole proprietors have unlimited liability and are legally responsibility for all debts.
(ii) Proprietor can raise funds from personal savings or consumer loans.
(iii) Have a hard time while handling employees being alone superviso of the enterprise.
(iv) Federal income tax is being charged at the lower level under the Sole-proprietorship.
(v) The sole proprietor can transfer the business just by the sale of business net assets and do not
have face much difficulty in exiting in comparison to other forms like corporation or partnership.
===================================
Solution
If we have to invest certain money in a business and operate it. Out of all the legal forms of
businesses, ie. Sole Proprietorship, Partnership or Company, which we choice is \"Sole
Proprietorship\" or \"Sole trader\" because it is always to start a business at a small level. As the
name sugggests, these firms are owned by one person, who performs its day-to-day jobs.
Sole proprietors owns all the assets of the business, assumes all the liabilities and investments.
The person also owns the profits generated by the business. The owner have to secure all the
necessary licenses, tax identification numbers, and certifications of name.
The related advantages and dis-advantages of the sole proprietorship over the other forms of
business organisations are :
Advantages :
(1) Easiest and least expensive form of ownership to organize.
(2) Sole proprietor is in complete control of business and make decisions under the parameters of
the law.
(3) Sole proprietors receive all income and profits generated by the business.
(4) Profits from the business are entered and taxed directly through the owner\'s personal tax
return.
(5) The business under the sole proprietorship is eas.
Here hypo act as reducing agent and reduces iodine to sodium i.pdf
Here hypo act as reducing agent and reduces iodine to sodium iodide and stops the reactivity
towards electrophilic substitution which can be easily removable in water wash.I2 + 2
Na2S2O3 ==> 2 NaI + NaS4O6
Here hypo act as reducing agent and reduces iodine to sodium iodide and stops the reactivity
towards electrophilic substitution which can be easily removable in water wash.
Solution
Here hypo act as reducing agent and reduces iodine to sodium iodide and stops the reactivity
towards electrophilic substitution which can be easily removable in water wash.I2 + 2
Na2S2O3 ==> 2 NaI + NaS4O6
Here hypo act as reducing agent and reduces iodine to sodium iodide and stops the reactivity
towards electrophilic substitution which can be easily removable in water wash..
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- 1. Year Accounts Title and Explanations Debit Credit 2011 Income Tax Expense Income Tax Payable ( tax payable on taxable income) 28,455 28,455 2012 Income Tax Refund Receivable Benefit due to Loss carried back (refund on account of loss carried back to 2010) 170200*.04 68,080 68,080 2013 Income Tax Refund Receivable Benefit due to loss carried back (refund on account of loss carried back to 2011) 81300*0.35 28,455 28,455 2013 Deferred Tax Asset Benefit due to loss carried forward (loss carried forward to future years) 309800*.35 108,430 108,430 2014 Income Tax Expense Deferred Tax Asset (tax payable for the year adjusted against deferred tax credit) 138000*.35
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