... non-bank financial organizations including, leasing firms, mortgage providers, finance houses, and saving and loan institutions‟ These not include the hundreds of „Susu‟ collectors, who serve as informal, ... great influence on income, again 79% of interviewers agreed that mobile banking will increase incomes of the banks, this is indicative for the fact that management will easily be convinced investing ... (2011), „financial innovation is defined as the „act of creating and then popularizing new financial assets or products, as well as new financial technologies, organizations and markets‟ In recent
Ngày tải lên: 10/12/2016, 17:16
... of Science in Accounting and Finance Addis Ababa University Addis Ababa, Ethiopia November, 2014 Student declaration I declare that the thesis for the M.Sc degree in accounting and finance at ... Belgian firms’, Journal of Business Finance and Accounting, no 30, pp 573–588 Denzin and Lincoln, 1998, The Sage Handbook of Qualitative Research, 3rdedn, Thousand Oaks, CA, pp 191-215 Habtamu ... Quality in Social Research, Rout ledge, London Burca and Batrinca, 2014, ‘The Determinants of Financial Performance in the Romanian Insurance Market’, International Journal of Academic Research in Accounting,
Ngày tải lên: 01/01/2017, 08:56
Accounting and finance in the public sector
... an impact both on the budgeting and the accounting information systems Accounting and finance for the public sector is a fast-changing arena as financial managers and accountants try to keep ... Funds A fiscal and accounting entity with a self-balancing set of accounts Fund Accounting Recording transactions for a fiscal and accounting entity in a self-balancing set of accounts Infrastructural ... Administration’, in Guthrie, J Parker, L., and Shand, D The Public Sector: Contemporary Readings in Accounting and Auditing, HBJ, Sydney, 1990 New Zealand Society of Accountants (NZSA), New Zealand Accounting
Ngày tải lên: 21/02/2024, 14:07
Accounting and Finance for Your Small Business Second Edition_1 pot
... Implementation Guide Inventory Accounting Inventory Best Practices Just-in-Time Accounting Managing Explosive Corporate Growth Outsourcing Payroll Accounting Payroll Best Practices Sales and Operations ... I Preparing to Operate the Business T he... Budgeting System Responsibility Accounting Budget Tracking and Maintenance The System of Interlocking Budgets Need for Budget Updating Summary ... 25 35 36 Chapter 2 Investing in Long-Term Assets and Capital Budgeting 39 Definitions Overview and Use of Capital Budgeting Life Cycles Capital Budgeting Sequence Producing Numbers to Get
Ngày tải lên: 20/06/2014, 18:20
Accounting and Finance for Your Small Business Second Edition_6 pdf
... Decreased liquidity. Running out of working capital. Some symp- toms include too little inventory to meet demand and stretching payables. • Excessive turning. Turning inventories over more than ... cash in your account at the right time. In order to ensure that you are not embarrassed by insufficient funds, maintain a safety margin in the account. (Even this safety margin can be determined ... contained in the flowchart follows. Step 1. Identify all sources of cash inflow. • New investments and debt are sources of cash. However, they are infrequent and cannot be relied on as continuing
Ngày tải lên: 20/06/2014, 18:20
Accounting and Finance for Your Small Business Second Edition_7 pdf
... considering business financing, it is important to distinguish between businesses just beginning their life cycle and those that have an established business record on which to build New Businesses ... line in the preceding section from the amounts in the Total Cash Receipts line in the Cash Receipts Detail section. • Beginning cash balance. This figure comes from the Ending Cash Balance line ... are increased by $47,478 in February (see the Current Period Short-Term Borrowings line), resulting in a total borrowings figure of $105,728. • Ending cash balance. The numbers in this line are
Ngày tải lên: 20/06/2014, 18:20
Accounting and Finance for Your Small Business Second Edition_9 pptx
... importance of long-term debt financing rel- ative to other financing in the capital structure. When computing this ratio, it may be more informative to use market values instead of book values for ... enough savings in dollars of overtime to pay for the small- run copier in nine months and still pay the salary and benefits of the clerk 201 SECTION Evaluating the Operations of the Business ... continuous basis This information may be plotted on a daily basis to accumulate historical information that could be used for planning, control, and budgeting Often this information will point
Ngày tải lên: 20/06/2014, 18:20
Accounting and Finance for Your Small Business Second Edition_10 doc
... be misleading. Trends in ratios indicate what is going on with the business, and they may even indicate what might go on in the future. Properly applied, analyzed, and interpreted, ratios are ... eight-hour shift and uses... capacity information Those companies with well-maintained manufacturing resources planning software can avoid this problem by accurately scheduling jobs and changeover ... cluster of six machines is consistently showing between 68% and 76% percent of usage Is it possible to eliminate one machine, thereby spreading the work over fewer machines and raising the overall
Ngày tải lên: 20/06/2014, 18:20
Accounting and Finance for Your Small Business Second Edition_11 pot
... director’s and officer’s insurance • $10 million for general liability insurance • Commercial property insurance, matching the replacement cost of all struc- tures and inventory Business interruption insurance, ... should integrate tax planning as part of the operating budget and capital budgeting functions of the business When taxes cannot... of the Business III file should include that information Finally, ... Sometimes, by changing accounting methods, a company can elim- inate short-term profits associated with inflation and the cost of inventory. In other words, if the company has significant inventory levels
Ngày tải lên: 20/06/2014, 18:20
Accounting and Finance for Your Small Business Second Edition_12 pot
... the same way that an individual determines his or her income. In determining their income tax liability for the year on their own income tax returns, partners must take into account, separately, ... return is filed with the Internal Revenue Office serving the area where the corporation maintains its principal office—that is, where it maintains its principal books and records. A corporation ... returns. In some cases in which income and Social Security taxes are not withheld and not paid to the IRS, individuals Reporting CHAPTER 9 257 p03.qxd 11/28/05 1:39 PM Page 257 Evaluating the
Ngày tải lên: 20/06/2014, 18:20
Accounting and Finance Revision Notes_1 pot
... cost.) The initial investment includes not only the usual items, such as plant and equipment, but also investments in inventory, accounts receivable, training, product introduction, and 55 SECTION ... different raw materials, different processing and handling, and different packaging and shipping The new product may change your marketing plans, and a proposal for capital expenditures ... ensure accountability and control It is important to consider the time and the talent of the individuals involved and to 46 Investing in Long-Term Assets and Capital Budgeting CHAPTER 2 match
Ngày tải lên: 22/06/2014, 16:20
Accounting and Finance Revision Notes_2 ppt
... a method of financing and therefore is a part of the second-stage financing deci- sion mentioned at the beginning of this chapter. Investing in Long-Term Assets and Capital Budgeting CHAPTER 2 ... Experience in the industry usually helps provide an under- standing about the availability and reliability of certain information and data sources. A major task in capital budgeting is estimating future ... appropriate costs. 1. Plant and equipment items 2. Installation and debugging of equipment and systems 3. Inventories including consideration of: • Raw materials • Work-in-process • Finished goods • Spare
Ngày tải lên: 22/06/2014, 16:20
Accounting and Finance Revision Notes_6 pptx
... Finding the right investment banker who works well with the company is difficult, as is the writing of an offering memorandum, and presentations require long prepara- tion and role-playing. And ... low-interest money and thus are less able to compete • Research and development (R&D) financing arrangements Often companies and private investors have entered into creative financing arrangements ... capital to rein- vest and support its own growth. These are indications of good management. A bank will be interested in looking at year-to-year profitability and noting any trends in ratios. Bankers
Ngày tải lên: 22/06/2014, 16:20
Accounting and Finance Revision Notes_7 docx
... and the decisionspecific nature of their use While these ratios are in keeping with the thinking of most engineers and managers of sales, service and manufacturing can also use the principles ... operating ratios effectively Comparison of Financial and Operating Ratios Similarities • Both financial and operating ratios are most useful when the information... the salespeople make 43 and ... importance of long-term debt financing rel- ative to other financing in the capital structure. When computing this ratio, it may be more informative to use market values instead of book values for
Ngày tải lên: 22/06/2014, 16:20
Accounting and Finance Revision Notes_9 doc
... director’s and officer’s insurance • $10 million for general liability insurance • Commercial property insurance, matching the replacement cost of all struc- tures and inventory Business interruption insurance, ... selling price and the cur- rent higher costs. In doing so, the company retains, as a matter of bookkeeping, only old inventory at lower costs. This is a change from a first-in, first-out (FIFO) accounting ... Sometimes, by changing accounting methods, a company can elim- inate short-term profits associated with inflation and the cost of inventory. In other words, if the company has significant inventory levels
Ngày tải lên: 22/06/2014, 16:20
Accounting and Finance Revision Notes_11 pptx
... cutoff figures for margin and volume, as noted in the example, will change depending on the business. The dividing line for high and low margins may not be 25 percent, as shown in the example, nor ... external reporting require- ments to creditors and investors. Finally, they have internal report- ing functions used for planning and control. The federal reporting requirements include employment ... reports. Finally, businesses have internal reporting requirements for plan- ning and control. These needs vary with the size and type of busi- ness and with the style of management used. Reporting
Ngày tải lên: 22/06/2014, 16:20
Tài liệu Review of Accounting and Finance Volume 8 ppt
... IPO in 1987 is 505 and we observe a decline in the following two years to 475 in 1988 and 293 in 1989. The number increases substantially to 1109 in 1990 and 1218 in 1991. During the year of 1987 ... movements, and reviewing the Mitchell and Netter work on the 1987 crash. In section 3, we examin e trading volume and market volatility since the 1987 crash, including the extraordinary market ... IPOs, as well as accounting data during the years surrounding the 1987 crash to determine if there is a change in financial quality. The underwriting fee structure, underpricing and short term...
Ngày tải lên: 19/02/2014, 13:20
ACCOUNTING and FINANCE for the NONFINANCIAL EXECUTIVE pdf
... Handbook of Financial Analysis, Forecasting, and Modeling, Encyclopedic Dictionary of Accounting and Finance, Barron’s Accounting Handbook, Financial Accounting, Managerial Accounting, Financial ... management Managing pension moneys Investment portfolio management D. Accounting and Control Establishing accounting policies Development and reporting of accounting data Cost accounting Internal auditing System ... of Accounting 248 19.2.3 Operating Activities 249 19.2.4 Investment Activities 249 19.2.5 Financing Activities 249 19.3 Conclusion 250 Chapter 20 Recording Financial Information and Accounting Conventions ...
Ngày tải lên: 07/03/2014, 15:20
Accounting and Finance for Managers ppt
... Editors John Kind is a director in the human resource consulting practice of PricewaterhouseCoopers and specializes in management training. He has wide experience of designing and presenting business ... of financial indicators to assess both the strengths and weaknesses of a business and to gain an insight into how financial performance might be improved. The fourth part, ‘Management Accounting , ... FRAMEWORK The accounting framework in the UK, as in other countries such as the United States, is becoming increasingly regulated. In the UK, these requirements are contained in: ■ Companies Acts. ■ Financial...
Ngày tải lên: 07/03/2014, 15:20
A Monthly Struggle for Self-Control? Hyperbolic Discounting, Mental Accounting, and the Fall in Consumption Between Paydays ppt
... function given in (6), and assuming isoelastic utility, consumption is again proportional to wealth. In the final period the individual consumes all remaining resources, i.e., α T = 1. In previous ... decline in expenditure is due to a decline in consumption, and that the remainder reflects stockpiling of durables at the beginning of the pay period. Given the parameter values shown in the ... and Souleles, 1998; Gross and Souleles, 2000; and Zinman, 2004). 3 See Skiba and Tobacman (2005) for evidence that (naïve) hyperbolic discounting may also play a role in explaining willingness...
Ngày tải lên: 23/03/2014, 03:20