phrase indicating the time period covered by the balance sheet
Corporations: Paid-in Capital and the Balance Sheet pot
Ngày tải lên :
19/06/2014, 18:20
... state law and the corporation’s bylaws Organizing a Corporation • Stockholders elect the board of directors • The board sets policy, appoints the officers, and elects a chairperson • The board also ... represent the stockholders’ equity (ownership) in the assets of the corporation • Paid-in capital comes from the corporation’s stockholders who invested in the company • Retained earnings come from the ... follows the pattern illustrated for common stock • Stockholders’ equity on the balance sheet lists preferred stock, common stock, and retained earnings – in that order Objective Prepare the Stockholders’...
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The Balance Sheet and Financial Disclosures pptx
Ngày tải lên :
29/06/2014, 03:20
... Identify and describe the various balance sheet asset classifications 3-6 FedEx Corporation Balance Sheet 31-May Assets are probable future economic benefits obtained or controlled by a particular ... Preparing the financial statements and other information in the annual report p Maintaining and assessing the company’s internal control procedures 3-23 Learning Objectives Explain the purpose ... purpose of an audit and describe the content of the audit report 3-24 Auditors’ Report Expresses the auditors’ opinion as to the fairness of presentation of the financial statements in conformity...
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THE BALANCE SHEET POCKET BOOK phần 1 pps
Ngày tải lên :
07/08/2014, 19:22
... some of the more common misconceptions we, the authors, encounter in our training sessions See if any of them seem familiar ◆ The Balance Sheet tells me the value of the business’ ◆ ‘At the year-end ... better’ ◆ The accountant balances the Balance Sheet by entering a balancing figure somewhere probably profit’ These misconceptions will be dealt with at appropriate points in the book THE BUSINESS ... year-end the retained profit must be somewhere; in the bank, or the accountant’s drawer’ ◆ ‘If the company’s share price rises it has more money’ ◆ ‘If I compare the results of two businesses, the...
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THE BALANCE SHEET POCKET BOOK phần 2 potx
Ngày tải lên :
07/08/2014, 19:22
... risk ● ● The business has to keep making the payments of Interest and Capital, whether or not it is trading profitably ● 14 The terms of the loan are defined by contractual agreement The lender ... considers the ‘business plan’ ● The real value of the property ● How much you wish to borrow ● Your income and existing outgoings The mortgage agreement defines the terms of the loan As security, the ... the lender will require - interest on the loan - eventual repayment of the loan itself ● The terms of the loan will be defined by a contractual agreement 13 THE BUSINESS FINANCIAL MODEL SOURCE...
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THE BALANCE SHEET POCKET BOOK phần 3 pps
Ngày tải lên :
07/08/2014, 19:22
... after the agreed credit period, pay for the goods they have received CASH Finished Goods, which are then ● START HERE ● ● ● DEBTORS/ RECEIVABLES FINISHED GOODS This process is referred to as the ... Creditors - 22 the amount owed by customers for goods they have received customers are ‘indebted’ to the business also referred to as ‘Receivables’ part of Current Assets p21 the amount owed ... LIABILITIES How much has the business invested in Working Capital? ● Not all the stock will have been paid for Therefore Working Capital is the value of Current Assets less the amount owed to suppliers:...
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THE BALANCE SHEET POCKET BOOK phần 4 pps
Ngày tải lên :
07/08/2014, 19:22
... re-cycling is, therefore, happening continuously, ie: there is no tank at the bottom of the model, simply a meter and a pump Every year the meter is set to zero and the profits are measured as they are ... the process continues THE BUSINESS FINANCIAL MODEL COMMON MISCONCEPTIONS ‘At the year-end the Retained Profit must be somewhere; in the bank, or the accountant’s drawer.’ Yes The Retained Profit ... been re-invested back within the business If the company merely ‘collected’ Retained Profit and held it until the year-end before tipping it back into the top of the model, it would be extremely...
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THE BALANCE SHEET POCKET BOOK phần 5 docx
Ngày tải lên :
07/08/2014, 19:22
... FUNDS THE BALANCE SHEET FORMAT The Balance Sheet format swops the two halves of the model over: ● ● Use of Funds appears at the top of the statement Source of Funds appears at the bottom of the ... in time The Balance Sheet is: ● ● 46 A financial statement of the business investment as at a specific point in time; and Reports at the specific point in time - where the money invested in the ... of the cost Therefore there needs to be a basis for apportioning the cost of the investment over the years which will benefit from its use The resultant charge is called: DEPRECIATION 49 THE BALANCE...
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THE BALANCE SHEET POCKET BOOK phần 6 pptx
Ngày tải lên :
07/08/2014, 19:22
... Remember: the Balance Sheet must balance because the two halves are explaining: Source of Funds where the money came from Use of Funds 58 - where it is now THE BALANCE SHEET ARC plc THE BALANCE SHEET ... decrease both halves of the Balance Sheet by the same amount, or there will be equal plus and minus entries within the same half See the following examples 57 THE BALANCE SHEET COMMON MISCONCEPTIONS ... something with money you never had Neither can money you have had just disappear! ✗ ✗ THE BALANCE SHEET COMMON MISCONCEPTIONS The accountant balances the Balance Sheet by entering a balancing figure...
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THE BALANCE SHEET POCKET BOOK phần 7 ppt
Ngày tải lên :
07/08/2014, 19:22
... trading period ● The Balance Sheet provides a picture of the business investment at a specific point in time, eg: - ● at the start of the trading period and at the end of the trading period The Profit ... return on the Net Capital Employed ● The Report provides essential management information 65 THE BALANCE SHEET PUBLISHED FORMAT The Balance Sheet published format A Report to the Owners of the Business ... is the value of product or services sold during the period (excluding Value Added Tax) NOT the amount of cash collected (Any sales not yet paid for by the customer will appear on the Balance Sheet...
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THE BALANCE SHEET POCKET BOOK phần 8 pdf
Ngày tải lên :
07/08/2014, 19:22
... 400 Note: Gross Profit is the difference between the selling price and the cost of manufacturing the goods sold in the period Operating Profit is the lowest level in the Profit and Loss Account ... accordance with the contractual agreement p14 Note - Interest must be paid whether the company has had a good year or not, so the greater the loan capital within the business, the greater the financial ... all the business costs have been met Earnings, therefore, belong to the shareholders Some of the Earnings will be paid out to the shareholder to give them income on their investment This is the...
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THE BALANCE SHEET POCKET BOOK phần 9 potx
Ngày tải lên :
07/08/2014, 19:22
... Attributable Cost: The Revenue Expenditure associated with producing and delivering the products sold during the period 27 Balance Sheet: A financial statement showing, at a point in time, where the money ... charging out the cost of Fixed Assets to those periods benefiting from the assets’ use 29 Dividend: The part of Earnings paid out to the Shareholders in order to give them an income on their investment ... banks) within the short-term (usually 12 months) Creditors: The amount of money the company owes its suppliers (also referred to as Payables) 22 Debtors: The sum owed to the business by its customers...
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THE BALANCE SHEET POCKET BOOK phần 10 pptx
Ngày tải lên :
07/08/2014, 19:22
... copies Your details Please send me: Name The Balance Sheet Pocketbook Position The Pocketbook Company The Pocketbook Address The Pocketbook The Pocketbook Order by Post MANAGEMENT POCKETBOOKS LTD Telephone ... ‘consumed’ by the business ie: Cost less residual/scrap value at the end of the asset’s useful life to the business 103 APPENDIX TWO NB CALCULATING DEPRECIATION ● What is the effective useful life? The ... DEPRECIATION OTHER METHODS NB There are other methods of calculating depreciation, eg: ● Reducing balance - where the depreciation charge is a fixed % per annum of the reduced balance (ie: cost less...
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Báo cáo hóa học: " The Nature of Surface Oxides on Corrosion-Resistant Nickel Alloy Covered by Alkaline Water docx
Ngày tải lên :
22/06/2014, 00:20
... k is the Boltzmann constant kT/e is the thermal voltage, which is the voltage a single charge falls through to pick up the thermal energy kT/e is about 25 mV at the ambient temperature The M–S ... density N of the passive films could also be determined by the slope of the linear part of M–S profile Both the donor density calculated from the n-type part and the acceptor density from the p-type ... determine the density and mobility of charge carriers in the passive oxide layer to understand the nature of the surface oxides and how these affect the corrosion resistance of C22 nickel alloy covered...
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Tài liệu Báo cáo khoa học: Neuropeptide Y and osteoblast differentiation – the balance between the neuro-osteogenic network and local control ppt
Ngày tải lên :
18/02/2014, 04:20
... hypothalamus, the hypothesis that leptin controls bone formation via a central mechanism was raised The most convincing evidence supporting this hypothesis was the rescue of the bone mass phenotype of the ... control of bone formation by hypothalamic Y2, if the existence of Y2 in osteoblasts is further demonstrated, the complexity of the regulation of bone homeostasis by the NPY system will certainly ... indicating the sympathetic origin of these nerve endings [22] Given the distribution of the NPY-positive nerve fibers, it was initially proposed that this neuropeptide had a vasoregulatory role in the...
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Space Command Sustainment Review - Improving the Balance Between Current and Future Capabilities pdf
Ngày tải lên :
15/03/2014, 20:20
... needed, to the extent that they are known The supply side determines the sustainment actions and schedule needed to satisfy the operational requirements within the time frame needed Applying the principles ... and rearward-based elements of the COCOM staff They also require access to the intelligence and weather information space assets provide Another example is the use of the MQ-1 Predator unmanned aerial ... first step was to gather data and inputs by visiting AFSPC units, including each of the five space wings in 14AF, SMC, the COCOMs, ESC, the Air Staff, other space users, and the acquisition communities...
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.Get More and Do More at Dummies.com ®Start with FREE Cheat SheetsCheat Sheets include • Checklists • Charts • Common Instructions • And Other Good Stuff!To access the Cheat Sheet created specifically for this book, go towww.dummies.com/cheatsheet/e pptx
Ngày tải lên :
16/03/2014, 21:20
... up, so he buys Which whiz is right? Half the time, it’s the buyer; half the time, it’s the seller Meanwhile, you pay for all the trading, not to mention the whiz’s handsome salary while all this ... investing and put them to their best use 21 22 Part I: The ABCs of ETFs RIP these ETFs New ETFs are being born every week, but at the same time, others are dying About 150 ETFs in the past several ... SUV.) This section of the book also begins the discussion of how to actually buy ETFs — the very best of them — hold them, and, when necessary, cash them out Part II: Building the Stock (Equity)...
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adam de la halle and ars antiqua time period
Ngày tải lên :
21/03/2014, 21:55
... 1283 one of the first operas was performed Most of the music of the Ars Antiqua time period is anonymous Two important figures stand out among the anonymity Pérotin, who became famous in the late ... originated with the addition of a new text to the upper voices of a sacred polyphonic composition The lower, slower moving voices retained the original text Ars Antiqua was the time period when music ... modern notation The most important style of music to originate in the Ars Antiqua is the motet, which retained its popularity for centuries The essence of this style of music is the simultaneous...
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