Wiley Accounting and Finance 6 ppt

... 1119 67 0 4401 6. 57 April 68 .5 520.1 139.1 461 .7 1447 527 12 86 2.44 May 71.7 917.8 355.2 358 .6 261 2 863 263 6 3.05 June 33 1322 197.2 438.8 2482 895 3130 3.50 July 78.1 1195 1 06. 9 60 2.7 168 5 733 261 5 ... (%) 1982 $10 .68 13.27 60 .18 26. 55 1983 $20.75 11.08 66 .77 22.15 1984 $8.91 1.17 69 .01 29.82 1985 $10.77 4 .67 79.13 16. 20 19 86 $11.02 3.12 82.15 14.73 1987 Before...

Ngày tải lên: 19/02/2014, 13:20

... Glossary of Important Finance and Accounting Terms 143 Appendix B Double-entry Bookkeeping 159 Appendix C Present Value Table 164 Reference 166 Further Reading 166 Index 167 Contents vii Liabilities ... interest charges and to repay current and future amounts outstanding. ■ Employees – individuals and their representatives need financial information to assess job security and...

Ngày tải lên: 07/03/2014, 15:20

... with permission from Bragg, Steven, The Design and Maintenance of Accounting Manuals, 1999 Supplement (New York: John Wiley & Sons, 1999), pp. 64 66 . p01.qxd 11/28/05 1:37 PM Page 8 production ... 79,500 −11% 62 6,150 5 56, 500 −11% Corporate Overhead T. Abrams 55,000 56, 000 2% 385,000 392,000 2% Taxes T. Abrams 11,500 10,250 −11% 80,500 71,750 −11% Insurance T. Abrams 27,050 26...

Ngày tải lên: 20/06/2014, 18:20

... to ensure accountability and control. It is important to consider the time and the talent of the individuals involved and to SECTION I 46 p01.qxd 11/28/05 1:37 PM Page 46 Preparing to Operate the ... dif- ferent raw materials, different processing and handling, and dif- ferent packaging and shipping. The new product may change your marketing plans, and a proposal for capital...

Ngày tải lên: 20/06/2014, 18:20

... . 269 7 .2 267 .1911 . 161 5 .1 369 .1 164 .0992 .0847 .0725 . 062 3 .05 36 .0 462 .0399 .03 46 11 .3505 .2875 .2 366 .1954 . 161 9 .13 46 .1122 .0938 .0787 . 066 2 .0558 .0472 .0400 .0340 .0289 .0247 12 .31 36 ... .39 96 .3538 .3139 .2791 .24 86 .2218 .1983 .17 76 .1594 .1432 .1289 .1 162 .1049 .0949 8 . 466 5 .4039 .35 06 .3050 . 266 0 .23 26 .2038 .1789 .1574 .1388 .12 26 .1085...

Ngày tải lên: 20/06/2014, 18:20

... 91,155 Inventories 164 ,482 157 ,69 8 Prepaid expenses 2,554 2,049 Accumulated prepaid tax 4, 261 3,475 Current assets $2 76, 055 $275,237 Fixed Assets Fixed assets $198, 760 $192 ,66 6 Less: Accumulated ... $450 $60 0 $850 $950 1,150 $1,350 $1,550 $1,800 $1,950 Current Ratio 2.5:1 2.5:1 2.5:1 2.5:1 2.0:1 1.7:1 1.5:1 1.2:1 1.0:1 .8:1 .7:1 .6: 1 Receivable Turnover 8888 866 65555 Inventory Tu...

Ngày tải lên: 20/06/2014, 18:20

... appearance to lenders and investors. The finan- cial strength of two or more entities is put behind the joint venture entity. SECTION II 166 p02.qxd 11/28/05 1:38 PM Page 166 Section III Evaluating ... schedule. Amortization SECTION II 168 p02.qxd 11/28/05 1:38 PM Page 168 Operating the Business issued, the funds are deducted from these accounts and shifted to the standard common st...

Ngày tải lên: 21/06/2014, 04:20

... .39 96 .3538 .3139 .2791 .24 86 .2218 .1983 .17 76 .1594 .1432 .1289 .1 162 .1049 .0949 8 . 466 5 .4039 .35 06 .3050 . 266 0 .23 26 .2038 .1789 .1574 .1388 .12 26 .1085 .0 962 .0854 .0 760 . 067 8 9 .4241 . 360 6 ... .39 96 .3538 .3139 .2791 .24 86 .2218 .1983 .17 76 .1594 .1432 .1289 .1 162 .1049 .0949 8 . 466 5 .4039 .35 06 .3050 . 266 0 .23 26 .2038 .1789 .1574 .1388 .12 26 .10...

Ngày tải lên: 22/06/2014, 16:20

... appearance to lenders and investors. The finan- cial strength of two or more entities is put behind the joint venture entity. SECTION II 166 p02.qxd 11/28/05 1:38 PM Page 166 p03.qxd 11/28/05 1:39 ... affect earnings differently. Suppose that both debt and preferred stock command a return of 12 percent and the applicable corporate tax rate is 46 percent. To pay the 12 percent intere...

Ngày tải lên: 22/06/2014, 16:20

... stamp, 266 Excise, 267 Filings, 257–258 Gasoline, 268 Income, 258– 261 Personal property, 266 – 267 Sales and use, 263 – 264 Tax liability Control of, 232–237 Deposit of, 257 Individual, 265 Sales and ... 235 K Kickbacks, supplier, 81 L Lease Financing, 168 Tax benefits, 2 36 Lease-purchase decision, 65 , 1 46 147 Letters of credit, 165 – 166 Leverage-financed loans, 169 –170...

Ngày tải lên: 22/06/2014, 16:20