the amount of inventory held at the balance sheet date shall be debited to these accounts with a credit to account 710
Corporations: Paid-in Capital and the Balance Sheet pot
... dividend before paying it • The board of directors alone has the authority to declare a dividend Dividend Dates Three relevant dates for dividends are: Declaration date Date of record Payment date ... separation of ownership and management corporate taxation government regulation Organizing a Corporation • The process of creating a corporation begins when the organizers (incorporators) obtain ... obtain a charter from the state • The charter authorizes the corporation to issue stock and conduct business in accordance with state law and the corporation’s bylaws Organizing a Corporation • Stockholders...
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The Balance Sheet and Financial Disclosures pptx
... in the financial statements of another year (base amount) Involves expressing each item in the financial statements as a percentage of an appropriate corresponding total, or base amount, within ... Statements Allow financial statement users to compare year -to- year financial position, results of operations, and cash flows Expresses each item in the financial statements as a percentage of that same ... but before the financial statements are issued Noteworthy Events and Transactions Transactions or events that are potentially important to evaluating a company’s financial statements, e.g., related...
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THE BALANCE SHEET POCKET BOOK phần 1 pps
... 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 with at appropriate ... Cap ital s es erv ed Ass ets Ea r g nin s Credit loyed ors mp lE apita C Debto Deprecia tion rs Many people are discouraged in their attempts to understand financial statements by the jargon accountants ... format CLASSIFICATION OF EXPENDITURE Why classify? Capital or Revenue? control THE BALANCE SHEET Use of Funds (Fixed Assets, Working Capital), Source of Funds, the balancing act, published format...
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THE BALANCE SHEET POCKET BOOK phần 2 potx
... or all of the Board may be dismissed investors may sell their shares, leading to a fall in share prices, thus making the business vulnerable to being `taken over’ Note To acquire the business 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 company has ... that the loan can be recovered if the borrower defaults) THE BUSINESS FINANCIAL MODEL SOURCE OF FUNDS LOAN CAPITAL - EXAMPLE Taking out a mortgage is a similar process to a business loan: The...
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THE BALANCE SHEET POCKET BOOK phần 3 pps
... CAPITAL Products and services for sale to the customer Funds are required to provide the flow of materials, services and credit to achieve the sales and satisfy customer needs Accountants call ... despatched to the customer This timing difference is one of the factors contributing to the outcome that PROFIT CASH ≠ CASH RAW MATERIALS DEBTORS/ RECEIVABLES PR SAL ES OF R P ● SH CA SA Cash ... capital and that is exactly what the investment has to WORK! ● Cash is used to buy Raw Materials, which are converted into Work in Progress, and through to ● Sold to customers, Who, after the...
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THE BALANCE SHEET POCKET BOOK phần 4 pps
... Less: Tax Earnings Dividend Earnings: whatever remains after all these costs have been met belongs to the shareholders and will either be: - paid out as a Dividend, or - ploughed back as Retained ... PROFIT 32 ● ● Retained Profit can be used to finance the purchase of even better facilities and/or an increased product range which would: increase operating profits increase Earnings increase ... retain additional 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...
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THE BALANCE SHEET POCKET BOOK phần 5 docx
... 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 statement ... 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 Financial Model: THE ... 49 THE BALANCE SHEET DEPRECIATION OF FIXED ASSETS Depreciation is not applied to land (with the exception of quarries and mines) It is applied to all other Fixed Assets: 50 THE BALANCE SHEET WORKING...
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THE BALANCE SHEET POCKET BOOK phần 6 pptx
... The accountant balances the Balance Sheet by entering a balancing figure somewhere probably profit.’ The Balance Sheet balances automatically because for every transaction in the books of account ... 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 ... be based on the revalued amount 55 THE BALANCE SHEET THE BALANCING ACT ● ● 56 You can’t something with money you never had Neither can money you have had just disappear! ✗ ✗ THE BALANCE SHEET...
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THE BALANCE SHEET POCKET BOOK phần 7 ppt
... - ● at the start of the trading period and at the end of the trading period The Profit and Loss Account reports what happened, in terms of Revenue Performance, between those Balance Sheet dates ... THE BALANCE SHEET INTERNAL FORMAT ● The format examined to this point has addressed an internal report to the Management Team ● The focus has been to consider the Management decisions ... 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...
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THE BALANCE SHEET POCKET BOOK phần 8 pdf
... 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 risk ● Tax: ... down the Statement as additional aspects of business cost are taken into account First consider Operating Profit - the measurement of local operating performance This was shown within the model as ... Tax are called Earnings 82 PROFIT AND LOSS ACCOUNT EARNINGS Earnings are what is left after all the business costs have been met Earnings, therefore, belong to the shareholders Some of the Earnings...
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THE BALANCE SHEET POCKET BOOK phần 9 potx
... format may not look dissimilar to the internal management format Preceding years’ figures are required to be shown Figures shown are totals only - some analysis will be available in the Notes to ... is available to the competitors Consider the dilemma: - provide information to inform the Owners - competitors use published information ● Therefore the practice tends to be to provide the legal ... 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 came from (Net Capital Employed)...
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THE BALANCE SHEET POCKET BOOK phần 10 pptx
... purchases a new machine which costs £500,000 to make a product which has an expected life of years It is estimated that at the end of the years the machine will have a resale value of £50,000 Depreciation ... DEPRECIATION 101 APPENDIX TWO CALCULATING DEPRECIATION How accountants decide how much depreciation to charge? Depreciation is Assessed on an annual basis by apportioning the ‘depreciable amount ... overseas Contact For details of support materials available to help trainers and managers run finance courses in-company, contact the authors at: Tall Trees, Barkers Lane, Wythall, West Midlands...
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THE SIMPLE FUTURE TENSE AND BE GOING TO
... (Forms): a Câu khẳng định (Affirmative): S + be + going to + V… Ex: I am going to Hue tomorrow She is going to Ha Noi this evening We are going to the theater tonight b Câu phủ định (Negative): S + be ... not + going to + V… Ex: I am not going to Hue tomorrow She isn’t going to Ha Noi this evening We aren’t going to the theater tonight c Câu nghi vấn (Interrogative): Be + S + going to + V…? – >Trả ... + be/ No, S + be not Ex: Are you going to watch TV tonight? Yes, I am/ No, I am not Is he going to play soccer tomorrow afternoon? ØYes, he is/ No, he isn’t Xem thêm ****Bộ ngữ pháp tiếng anh...
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Tài liệu Báo cáo khoa học: Differentiation stage-dependent preferred uptake of basolateral (systemic) glutamine into Caco-2 cells results in its accumulation in proteins with a role in cell–cell interaction pptx
... significantly different basolateral ⁄ apical uptake ratio compared to the ratio obtained at h (data not shown) At 30 the basolateral ⁄ apical uptake ratio was 9.1 ± 3.7 and 5.2 ± 0.3 for 5-dayand ... glutamine uptake compared to apical exposure The difference between apical and basolateral glutamine uptake was smaller at the end of the differentiation period This originated from the fact that ... dependent on the dose and route of supplementation Data from a meta-analysis suggested that glutamine supplementation in critically ill patients may be associated with a decrease in complications and...
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Chapter 105. Malignancies of Lymphoid Cells (Part 9) Two other features may be used to assess pptx
... scan is abnormal before treatment can help in this assessment In most cases, these studies will allow assignment of anatomic stage and the development of a therapeutic plan In patients with non-Hodgkin's ... primary staging, but one performed at the completion of therapy allows evaluation of persisting radiographic abnormalities, particularly the mediastinum Knowing that the PET scan or gallium scan ... electrophoresis are often included in the evaluation Anatomic stage is assigned in the same manner as used for Hodgkin's disease However, the prognosis of patients with non-Hodgkin's lymphoma is best assigned...
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Báo cáo khoa học: " Quality of life of survivors from severe sepsis and septic shock may be similar to that of others who survive critical illnes" ppt
... have suggested that these sequelae may represent the typical residua of any severe critical illness, rather than being specific to the syndrome This draws our attention to the impact of age and ... was obtained from all patients at the time of the follow-up consultation, and the hospital’s ethics committee approved the study Statistical analysis Pearson χ2 tests were used to analyze categorical ... included severity of disease at admission, as measured using the Acute Physiology and Chronic Health Evaluation (APACHE) II scale, duration of ICU stay, and admission category HR-QoL was measured using...
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Begun and held at the City of Washington on Wednesday, the twenty-third day of January, two thousand and two potx
... and Urban Affairs of the Senate, and the Committee on Financial Services of the House of Representatives, setting forth— (A) the amount or an estimate of the amount of offbalance sheet transactions, ... jurisdiction of such regulator; and (iii) at the direction of the Commission, to (I) the Attorney General of the United States; (II) the attorney general of or more States; and (III) the appropriate State ... OFF -BALANCE SHEET TRANSACTIONS.—Not later than 180 days after the date of enactment of the Sarbanes-Oxley Act of 2002, the Commission shall issue final rules providing that each annual and quarterly...
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Begun and held at the City of Washington on Tuesday, the sixth day of January, two thousand and nine docx
... 1—7 be made available as grants to State agencies for each fiscal year as follows: (A) 75 percent of the amounts available for each fiscal year shall be allocated to States based on the share of ... provisions of the Small Business Act applicable to loan guarantees under section of that Act and regulations promulgated thereunder as of the date of enactment of this Act shall apply to loan guarantees ... interests of the agency, the United States, and the taxpayer (v) The Administrator shall establish custodial accounts to safeguard any collateral pledged to the SBA in connection with a loan under...
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Breast Cancer In Younger Women - Proceedings Of A Conference Held At The National Institutes Of Health, Bethesda, Maryland, January 28, 1993 pot
... Un balance sobre la mortalidad materna África subsahariana y Asia meridional, a la zaga de otras regiones en cobertura de asistencia calificada durante el parto Durante la última década aumentó ... Ecuador El Salvador Granada Guatemala Guyana Haití Honduras Jamaica México Nicaragua Panamá Paraguay Perú República Dominicana Saint Kitts y Nevis San Vicente y las Granadinas Santa Luc a Surinam ... Singapur Tailandia Timor–Leste Tonga Tuvalu Vanuatu Viet Nam AMÉRICA LATINA Y EL CARIBE Antigua y Barbuda Argentina Bahamas Barbados Belice Bolivia Brasil Chile Colombia Costa Rica Cuba Dominica...
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Begun and held at the City of Washington on Tuesday, the sixth day of January, two thousand and nine potx
... percentage rate in accordance with a credit card agreement that provides for changes in the rate according to operation of an index that is not under the control of the creditor and is available to ... a cardholder, the card issuer shall apply amounts in excess of the minimum payment amount first to the card balance bearing the highest rate of interest, and then to each successive balance bearing ... not contain a date of birth that shows that the consumer has not attained the age of 21, or, if the date of birth on the consumer report shows that the consumer has not attained the age of 21,...
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