Financial Accounting Pilot Paper from December 2011 onwards Time allowed: 2 hours ALL 50 questions are compulsory and MUST be attempted. Do NOT open this paper until instructed by the supervisor. This question paper must not be removed from the examination hall. The Association of Chartered Certified Accountants Paper F3 Fundamentals Pilot Paper – Knowledge Module ALL 50 questions are compulsory and MUST be attempted Please use the space provided on the inside cover of the
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The Essays of Warren Buffett: Lessons for Corporate America Essays by Warren E. Buffett Selected, Arranged, and Introduced by Lawrence A. Cunningham Includes Previously Copyrighted Material Reprinted with Permission THE ESSAYS OF WARREN BUFFETT: LESSONS FOR CORPORATE AMERICA Essays by Warren E. Buffett Chairman and CEO Berkshire Hathaway Inc. Selected, Arranged, and Introduced by Lawrence A. Cunningham Professor of Law Director, The Samuel and Ronnie Heyman Center
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------------------------------------------------- STOCK HOLDER EQUITY Submitted to: Madam Hina Samdani DATE: 04-01-2011 BBA-II (D) Reference: mainly taken from your lectures and some data from company’s official website FINANCIAL ACCOUNTING Submitted by: Shafqat Ali Faizan Ali Adeel Murtaza DanialQureshi Imran Zahoor SabtainZubair INTRODUCTION TOTAL STOCK HOLDER EQUITY: This is a portion of the balance sheet that represents the capital received from investors in exchange
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The Essays of Warren Buffett: Lessons for Corporate America Essays by Warren E. Buffett Selected, Arranged, and Introduced by Lawrence A. Cunningham Includes Previously Copyrighted Material Reprinted with Permission THE ESSAYS OF WARREN BUFFETT: LESSONS FOR CORPORATE AMERICA Essays by Warren E. Buffett Chairman and CEO Berkshire Hathaway Inc. Selected, Arranged, and Introduced by Lawrence A. Cunningham Professor of Law Director, The Samuel and Ronnie Heyman Center
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COMPANY REGISTRATION NUMBER 07940335 PORTSMOUTH COMMUNITY FOOTBALL CLUB LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30th JUNE 2014 3 Acorn Business Centre Northarbour Road Cosham Portsmouth UNITED KINGDOM PO6 3TH PORTSMOUTH COMMUNITY FOOTBALL CLUB LIMITED FINANCIAL STATEMENTS YEAR ENDED 30th JUNE 2014 CONTENTS PAGES Officers and professional advisers 1 Chairman's statement and Strategic report 2 to 3 Directors' report 4 to 6 Independent auditor's
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Depreciation Accounting 1 Types of Long-Lived Assets • Tangible asset • Asset with physical substance • Property, plant, and equipment = fixed asset. • Intangible asset • Intellectual property. • No physical substance • Examples are patent rights, copyrights 2 Amortization • View capital asset as bundle of services • Similar to prepaid expenses, cost is expensed as company benefits from the services • • • • Land - no depreciation Plant and equipment - depreciation Natural
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2011 Annual Report at every occasion chaiRman’S letteR In an era of constant, rapid and unpredictable change, the concept of staying the course, especially in business, can seem like an impossible mission. It takes strong and confident leadership, a clear and focused strategy and a team of talented people who are willing to go the distance in order to achieve the goal. Since fiscal 2010, the goal at Constellation Brands has been a singular one: profitable organic growth. During this period
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Morningstar Document Research FORM 10-K ORACLE CORP - ORCL Filed: June 28, 2011 (period: May 31, 2011) Annual report with a comprehensive overview of the company ® ℠ Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K ⌧ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended May 31, 2011 OR � TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
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Pages APPENDIX B FedEx Financial Statements FEDEX CORPORATION CONSOLIDATED STATEMENTS OF INCOME (In millions, except per share amounts) 2004 Years ended May 31, 2003 2002 REVENUES Operating Expenses: Salaries and employee benefits Purchased transportation Rentals and landing fees Depreciation and amortization Fuel Maintenance and repairs Business realignment costs Airline stabilization compensation Other $24,710 10,728 2,407 1,918 1,375 1,481 1,523 435 – 3,403 23,270 1,440 (136)
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CLASS 1.1 Important concepts Entities – tax versus legal • Tax entities o People, partnerships, joint venture, companies … are considered to be entities for the purposes of calculating income tax. • Legal entities o Companies, which have separate legal personalities, are legal entities. Income flows • Income should be considered as a cash flow stream, where timing is important. • The question is, when the income recognised as earned or deducted (because tax delayed is tax denied)?
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