managing the right hand side of the balance sheet
Corporations: Paid-in Capital and the Balance Sheet pot
... Stockholders elect the board of directors • The board sets policy, appoints the officers, and elects a chairperson • The board also designates the president, who is the chief operating officer Authority ... on the balance sheet lists preferred stock, common stock, and retained earnings – in that order Objective Prepare the Stockholders’ Equity Section of a Corporation Balance Sheet Review of Accounting ... 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...
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Báo cáo hóa học: "AN EXISTENCE THEOREM FOR AN IMPLICIT INTEGRAL EQUATION WITH DISCONTINUOUS RIGHT-HAND SIDE" ppt
... Extensions of Hardy inequality In order to prove the theorem, we need the following two lemmas, the first of which was easily proved using Littlewood-Paley theory in Lemari´ -Rieusset [3] and the other ... Bsp,1 Thus Is,p (u) C u Bsp,1 , which implies the theorem in particular that u Bq ,1 ˙ ˙ ˙ Acknowledgment The author is grateful to the referees for their valuable suggestions References [1] J ... Interpolation Theory, Function Spaces, Differential Operators, North-Holland Mathematical Library, vol 18, North-Holland, Amsterdam, 1978 Junyong Zhang: The Graduate School of China Academy of Engineering...
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vAN EXISTENCE THEOREM FOR AN IMPLICIT INTEGRAL EQUATION WITH DISCONTINUOUS RIGHT-HAND SIDE" potx
... a.a t ∈ [0,a] (3.17) So, the proof is complete Remark 3.4 The compactness of the metric space E is used in the proof of Theorem 3.3 in order that F has closed values Nevertheless, if E is a connected ... stating, for the reader’s convenience, the following results (the first two already quoted in the introduction) which will be used in the proof of our main result Theorem 2.1 (see [2, Theorem 2]) ... discontinuous right- hand side (b) there exists a countable dense subset D of X such that F(·,x) is measurable for all x ∈ D Then, F is ⊗ Ꮾ(X)-measurable Proof Let Ω be an open subset of Y It is...
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The Balance Sheet and Financial Disclosures pptx
... about the operating segment Segment profit or loss, segment assets, and the basis of measurement Reconciliations of the totals of segment revenues, reported profit or loss, assets, and other significant ... 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 ... any noncurrent assets not falling in one of the other classifications Property, Plant and Equipment Are tangible, long-lived, and used in the operations of the business Includes land, buildings,...
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THE BALANCE SHEET POCKET BOOK phần 1 pps
... 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 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 ... businesses, the one which has made more profit has done better’ ◆ The accountant balances the Balance Sheet by entering a balancing figure somewhere probably profit’ These misconceptions will be dealt...
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THE BALANCE SHEET POCKET BOOK phần 2 potx
... of paper a Share Certificate When the company prospers, Bill offers to buy the shares for £1,200 Alex hands over the piece of paper; Bill hands over the £1,200 Alex has made a gain of £200 The ... creating the opportunity to sell at a profit THE BUSINESS FINANCIAL MODEL SOURCE OF FUNDS IMPLICATIONS OF SHARE CAPITAL ● The shareholders own the business, not the Chief Executive and Board of Directors ... that the proposed venture is viable, 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...
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THE BALANCE SHEET POCKET BOOK phần 3 pps
... Lead time through the manufacturing process Range of products/services offered Moving from cash to other parts of the cycle entails risk and must therefore offer the prospect of a sufficient return ... CASH) less CREDITORS 23 THE BUSINESS FINANCIAL MODEL USE OF FUNDS WORKING CAPITAL CYCLE Note The amount of working capital required is a function of: ● ● ● ● 24 The size of the business Credit given ... GOODS These ideas are developed in The Managing Cashflow Pocketbook 25 THE BUSINESS FINANCIAL MODEL SUMMARY The model so far: SHARE CAPITAL LOAN CAPITAL RETAINED PROFITS SOURCE OF FUNDS USE OF FUNDS...
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THE BALANCE SHEET POCKET BOOK phần 4 pps
... profit and so 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 ... 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 ... Profit is somewhere - it has 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...
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THE BALANCE SHEET POCKET BOOK phần 5 docx
... where the money invested in the business came from SOURCE OF FUNDS - and how it is currently invested USE OF FUNDS THE BALANCE SHEET FORMAT The Balance Sheet format swops the two halves of the ... investment a Balance Sheet ii) a summary of the operating performance the Profit and Loss Account 43 FINANCIAL REPORTS INTRODUCTION The Balance Sheet and Profit and Loss Account are reports of the Business ... model over: ● ● Use of Funds appears at the top of the statement Source of Funds appears at the bottom of the statement Hence Balance Sheet: ARC plc as at 31st December 200£ Use of Funds Fixed Assets...
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THE BALANCE SHEET POCKET BOOK phần 6 pptx
... 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 ... disappear! ✗ ✗ THE BALANCE SHEET COMMON MISCONCEPTIONS The accountant balances the Balance Sheet by entering a balancing figure somewhere probably profit.’ The Balance Sheet balances automatically ... THE BALANCE SHEET SOURCE OF FUNDS VALUATION We now reach the bottom half of the Balance Sheet, which shows where the funds (used in the top half) came from ● SHARE CAPITAL the number of shares...
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THE BALANCE SHEET POCKET BOOK phần 7 ppt
... respect of a defined 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 ... 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 ... feature the different needs of the Shareholders the owners of the business This change of end user requires a change of format only The accounting terms used to this point are retained with the same...
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THE BALANCE SHEET POCKET BOOK phần 8 pdf
... Gross Profit Less: Expenses 600 Operating Profit 200 400 Note: Gross Profit is the difference between the selling price and the cost of manufacturing the goods sold in the period Operating Profit ... 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 ... Dividend The rest will be re-invested back within the business enabling the business to grow This is the Retained Profit and will be included on the Balance Sheet as Reserves p54 83 PROFIT AND...
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THE BALANCE SHEET POCKET BOOK phần 9 potx
... use 29 Dividend: The part of Earnings paid out to the Shareholders in order to give them an income on their investment 30 Earnings: The profits left for the Shareholders once all the business costs ... profit but profitability, ie: how much profit has been made on every £1 invested in the business After all, if evaluating the opportunity to invest in a project offering a profit of £1,000 the first ... for use within the business rather than for purposes of re-sale Gross Profit: Sales less Cost of Goods Sold 80 Interest: Lenders will expect a return on their investment in the form of interest...
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THE BALANCE SHEET POCKET BOOK phần 10 pptx
... 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 ... 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 ... where the depreciation charge depends on the number of units of output produced Companies must select the method which is most appropriate to the asset in question and its application within the...
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Reporting investing and financing results on the balance sheet
... increase on the left or debit side and decrease on the right or credit side 2-20 LIABILITIES + STOCKHOLDERS’ EQUITY Liability accounts increase on the right or credit side and decrease on the left ... than 12 months after the balance sheet date 2-34 Learning Objective Interpret the balance sheet using the current ratio and an understanding of related concepts 2-35 Assessing the Ability to Pay ... classified balance sheet 2-32 Preparing a Balance Sheet It’s a good idea to check that the accounting records are in balance by determining whether debits = credits We this by preparing a Trial Balance...
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The new drawing on the right side of the brain betty edwards
... cut the small rectangle out of the center with scissors Hold the paper up and compare the shape of the small opening with the shape of the whole format Y can see that the two shapes are the same, ... to the felt speed of the line, the size and spacing of the marks, the muscle tension or lack of tension All of that is precisely communicated by the line, the directional pattern or lack of pattern—in ... The first day and a half of drawing exercises includes the lessons in this book through the drawing of the hand The twofold objective of the drawing lessons is to present the five perceptual strategies...
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báo cáo khoa học: "The cadaver of a Caucasian man with a supernumerary fourth dorsal interosseous muscle in the right hand: a case report" ppt
... metacarpal fracture, the bony fragments often are dislocated because of traction from the surrounding muscles [6] One of the most common fractures is of the head of the fifth metacarpal, the so-called ... interests The authors declare that they have no competing interests Received: 18 April 2011 Accepted: 18 August 2011 Published: 18 August 2011 Figure Dorsal view of the right hand of the cadaver of ... DT: Anatomy of the intrinsic hand muscles revisited: part I Interossei Plast Reconstr Surg 2002, 110:1211-1224 Bonnel F: Anatomy of the interosseous and lumbrical muscles of the hand Ann Chir...
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The left hand and the right hand of the state (Pierre Bourdieu)
... Here too, the right hand, obsessed by the question of financial equilibrium, knows nothing of the problems of the left hand, confronted with the often very costly social consequences of ‘budgetary ... completed the demolition of belief in the state and the demolition of the welfare state that was started in the 1970s in the name of liberalism I am thinking in particular of housing policy.8 The declared ... advocate the ‘minimal state’ and who are rather too quick to bury the notion of the public and the public’s interest in the public interest We see there a typical example of the effect of shared...
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INTRODUCTION - The Hidden Side of Everything
... two, and then tell the entire story of that theme: the history of salt; the fragility of democracy; the use and misuse of punctuation This book has no such unifying theme We did consider, for ... Most of their theories sounded perfectly logical It was the roaring 1990s economy, they said, that helped turn back crime It was the proliferation of gun control laws, they said It was the sort of ... speeches about the wonderful opportunities of the global economy; they’ll be trying to keep body and soul together for people on the streets of these cities.” The smart money was plainly on the criminals...
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Meeting the Business Side of Google
... revenue Unlike the busy lifestyle of fulfilling orders taken through a Web site, the passive-revenue lifestyle lets the site the work, not you 19 20 Part I: Meeting the Other Side of Google Google ... controlled their costs and tracked their returns) In time, the advantages of eBay’s system got the attention of midsize brick-and-mortar stores, which now operate eBay outlets as an essential part of their ... Part I: Meeting the Other Side of Google In the next two years, online businesses might want to diversify their marketing efforts, reaching for recognition on other platforms besides Google’s...
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