analysis of financial statements

... profitability of the cooperative for a given period of time Although it does not show timing of cash-flows, the statement best describes the status of the business In the analysis of income statements, ... ~i Profile of Respondent Cooperatives .l Balance Sheet Definitions .3 Analysis of the Balance Sheet Description of the Income Statement Analysis ... statement of operations More detailed reports may contain a statement of changes in patrons’ equity and a statement of cash-flows along with explanations detailing various aspects of the financial statements...

Ngày tải lên: 23/03/2014, 02:20

... 115.9% 54.6% 197.9% 139.4% 13 - 40 Analysis of Percent Change Balance Sheets  We see that total assets grew at a rate of 139%, while sales grew at a rate of only 105% So asset utilization remains ... 100.0% Ind 11.9% 2.4% 9.5% 23.7% 26.3% 50.0% 100.0% 13 - 33 Analysis of Common Size Balance Sheets  Computron has higher proportion of inventory and current assets than Industry  Computron now ... 4.3% -2.7% 6.0% 5.9% Taxes 1.7% -1.1% 2.4% 2.4% NI 2.6% -1.6% 3.6% 3.6% 13 - 35 Analysis of Common Size Income Statements  Computron has lower COGS (86.7) than industry (84.5), but higher other...

Ngày tải lên: 06/04/2015, 19:41

... finance Financial intermediaries are the most important source of external funds Eight Basic Facts About Financial Structure III The financial system is among the most heavily regulated sectors of ... certify that financial statements and disclosures are accurate – Requires members of the audit committee to be independent Conflicts of Interest: Remedies III • Global Legal Settlement of 2002 – ... impermissible audit Conflicts of Interest: Remedies II • Sarbanes-Oxley Act of 2002 (cont’d) – Beefs up criminal charges for white-collar crime and obstruction of official investigations – Requires...

Ngày tải lên: 05/01/2014, 16:56

... statement of financial position or in the notes Financial statements Purpose of financial statements Financial statements are a structured representation of the financial position and financial ... restatement of items in its financial statements or when it reclassifies items in its financial statements, it shall present, as a minimum, three statements of financial position, two of each of the ... prominence all of the financial statements in a complete set of financial statements 12 As permitted by paragraph 81, an entity may present the components of profit or loss either as part of a single...

Ngày tải lên: 17/02/2014, 10:20

... managers of the firm (own only small fraction of equity of the firm) - Principal: owner of the firm (own large fraction of equity of the firm) • Separation of ownership and control of the firm ... Why? Financial intermediaries are the most important source of external funds (figure 1) ==> Why? Copyright © 2007 Pearson Addison-Wesley All rights reserved 8-3 Eight Basic Facts (cont’d) The financial ... Problem in developing contries 1/ Disclosure of information: poor => law 2/ Gov use financial systems to direct credit to themselves or to favored sectors of the economic 3/ Auditing and Consulting...

Ngày tải lên: 10/03/2014, 19:20

... might send a larger number of accounts receivable confirmations at year end The model requires an assessment of the risk of fraud (intentional misstatements of financial statements) in every audit ... to the preparation of financial statements, and much more The model requires auditors to gain an understanding of a company’s internal control, and to test the effectiveness of controls if the ... methodologies continue to be made by firms and some of those changes are highly significant AUDIT FIRM METHODOLOGIES 16 While all audits of financial statements of publicly held companies are required to...

Ngày tải lên: 29/03/2014, 18:20

... Cost of sales Total revenue financing activities Net profit from business activities Profit Profit before tax Cost profit Total Cost of profits Profit after tax corporate income Volume Close of ... performance 13 VINASUN posted 2012 profit of VND 2,713.31 billion and profit after tax of VND 151.23 billion Accordingly, the company’s profit increased by 19.30% and profit increased by 13.68% compare ... development of public transport plus not enough to meet the needs of the whole market However, the growth rate of taxi service in Vietnam may be leveling off in to time by the limitations of transport...

Ngày tải lên: 21/04/2014, 09:57

... Overview of the Financial Statements This management discussion and analysis is intended to introduce the City of Altus’ basic financial statements The City of Altus’ basic financial statements ... government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements This report, also, contains other supplementary information in addition to the basic financial statements ... City of Altus, Oklahoma Report on Audit of Financial Statements June 30, 2007 Table of Contents Introductory Section Pages Selected City Officials Financial Section Independent...

Ngày tải lên: 19/06/2014, 11:20

... provide the same type of information found in the government-wide financial statements, but in more detail Unrestricted net assets of the Altus Municipal Authority, as of the end of the fiscal year, ... fund is the chief operating fund of the City As of the end of the current fiscal year, unreserved fund balance of the general fund was $ 362,972 The fund balance of the City’s general fund decreased ... construction of a water treatment plant Purchase of police vehicles and equipment Purchase of a motor grader Purchase of a spade truck This is trial version www.adultpdf.com 10 City of Altus Capital...

Ngày tải lên: 19/06/2014, 11:20

... fund financial statements The government-wide financial statements (i.e., the statement of net assets and the statement of activities) report information on all of the nonfiduciary activities of ... integral part of these financial statements This is trial version www.adultpdf.com 23 City of Altus, Oklahoma Notes to Financial Statements June 30, 2007 I Organization The City of Altus, Oklahoma, ... reliable source of water for the City The governing body of the District is a board of directors composed of a five member group of elected members Support comes primarily from the Cities of Altus,...

Ngày tải lên: 19/06/2014, 11:20

... are reported in the government-wide financial statements as “internal balances.” Advances between funds, as reported in the fund financial statements, are offset by a fund balance reserve account ... example, as a result of employee resignations and retirements Long-term obligations In the government-wide financial statements and proprietary fund types in the fund financial statements, long-term ... Reconciliation of government-wide and fund financial statements A Explanation of certain differences between the governmental fund balance sheet and the government-wide statement of net assets...

Ngày tải lên: 19/06/2014, 11:20

... portion of those costs as an operating expense of the Altus Municipal Authority each fiscal year The amount of the current period expense is based upon the amount of landfill capacity used as of each ... closure cost liability as of June 30, 2007, represents the cumulative amount of such cost reported to date based on the use of approximately 78.12 % of the estimated capacity of the landfill The Altus ... amount of this gain, as of June 30, 2007, is $ 6,837,784, with a current year amortization of $ 381,686 recognized as an offset to interest expense G Debt issuance costs Debt issuance costs of $...

Ngày tải lên: 19/06/2014, 11:20

... (256,696) (29,194) (114,465) Excess (deficiency) of revenues over (under) expenditures 310,282 (25,000) 285,282 OTHER FINANCING SOURCES (USES) Proceeds of debt issuance Transfers in Transfers (out) ... 14,647 $ 134,876 $ 68,211 This is trial version www.adultpdf.com $ 122 City of Altus, Oklahoma Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Nonmajor Governmental ... OTHER FINANCING SOURCES (USES) Proceeds of debt issuance Transfers in Transfers (out) Total other financing sources (uses) 0 16,929 27,650 Excess (deficiency) of revenues over (under) expenditures...

Ngày tải lên: 19/06/2014, 11:20

... Audit of Financial Statements Performed In Accordance With Government Auditing Standards November 9, 2007 City Commission City of Altus Altus, Oklahoma I have audited the financial statements of ... considered the City of Altus’ internal control over financial reporting in order to determine my auditing procedures for the purpose of expressing my opinion on the financial statements and not ... States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States Internal Control Over Financial...

Ngày tải lên: 19/06/2014, 11:20

... Structure of presentation • Definition of Financial statements oBalance sheet oIncome statement oStatement of retained earnings oStatement of cash flows • Differences of use of Financial statements ... Finance Definition of Financial statements Financial statement is a report that records the financial activities of a business, individuals or any other entity There are basic statements:    ... statement Statement of Retained Earnings Statement of Cash Flows Balance sheet Definition: a balance sheet or statement of financial position is a summary of the financial balances of a sole proprietorship,...

Ngày tải lên: 12/07/2014, 14:20

... of the financial statements of the listed 1.3 Factors affecting audit quality of financial reports of listed companies companies 1.2.1.2 Classification of audit 1.3.1 Users of audit quality of ... quality of financial statements of listed companies in the Vietnamese agencies of audit quality of financial reports and especially for users of stock market Through detailed analysis of domestic ... AUDIT QUALITY OF FINANCIAL STATEMENTS OF LISTED From the viewpoint of auditors, survey results show that 65.9% of auditors in the survey thinks audit quality of financial reports of listed Auditing...

Ngày tải lên: 25/12/2015, 17:21

... Analysis of Financial Time Series Second Edition RUEY S TSAY University of Chicago Graduate School of Business A JOHN WILEY & SONS, INC., PUBLICATION Analysis of Financial Time ... complete list of the titles in this series appears at the end of this volume Analysis of Financial Time Series Second Edition RUEY S TSAY University of Chicago Graduate School of Business A ... grew out of an MBA course in analysis of financial time series that I have been teaching at the University of Chicago since 1999 It also covers materials of Ph.D courses in time series analysis...

Ngày tải lên: 05/03/2016, 13:14

... performing analysis on non-U.S companies ) The Financial Statements Are a System (Balance Sheet & Statement of Cash Flow) Financial statements paint a picture of the transactions that flow through a ... This basic flow of cash through the business introduces two financial statements: the balance sheet and the statement of cash flows It is often said the balance sheet is a static financial snapshot ... other aspects of its financial statements On the other hand, enterprise software companies such as Oracle or PeopleSoft naturally pose above-average accounting risk Their products are often bundled...

Ngày tải lên: 18/12/2013, 09:12

... consists of three chapters: Chapter 1: Theoretical Background This part will review theoretical background of the study including theory of discourse analysis and modality Chapter 2: An Analysis of ... reasons above, we have decided to choose “An Analysis of Modality in Some Commentaries on Global Financial Crisis 2008-2009” to be the theme of the thesis Aims of the Study The study is carried out ... limit of the thesis, we only work with word forms and 10 modal auxiliary verbs; others are out of the scope of the thesis The data analyzed in this thesis belongs to Mr Kenneth Rogoff Mr Rogoff...

Ngày tải lên: 18/12/2013, 10:07

Ngày tải lên: 17/01/2014, 03:20