Financial Analysis of Apple Inc: Financial Analysis of Apple Inc Subject: Financial Management Group Members : Ms. Ouch Kanika Ms. Hour Kimhun Mr. Pen Vanndarong Lectured by: Mr. Sok Ousa Academic Year: 2011-2012 1 Table of Contents: Table of Contents Introduction Horizontal Analysis Vertical Analysis Ratio Analysis – Profitability Ratio Analysis – Efficiency Ratio Analysis – Liquidity Ratio Analysis – Leverage Conclusion & Recommendation Limitations of the Analysis 2 Introduction:
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Computer-integrated manufacturing Certified Management Accountant Certified Public Accountant Credit Debit Electronic funds transfer Earnings per share Financial Accounting Foundation Financial Accounting Standards Board Financial Executives International Federal Insurance Contributions Act tax First-in, first-out Free on board Generally accepted accounting principles Governmental Accounting Standards Board Gross National Product Institute of Management Accountants Internal Revenue Code Internal Revenue
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Master of International Business Full Time Financial Management Lecturer: Mayra Mas Session 1 Financial Management Statements Basic Financial Statements Basic Financial Session 1 2 Relationship between Finance, Economics and Accounting • Economics provides a broad picture of the economic environment for decision making in many important areas. Accounting, the language of finance, provides financial data through: Income • statements sheets Balance Statement
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FINANCIAL STATEMENTS ANALYSIS Objectives At the end of this chapter you should be able to: 1. Describe the meaning and relevance of financial analysis. 2. Discuss the users of financial statements. 3. Describe sources of financial statements. 4. Describe in detail financial ratios. 5. Define financial forecasting. 6. Discuss the types of comparison used in financial statement analysis 7. Compute financial ratios and use them to evaluate financial strengths and weaknesses. 8. Discuss the limitations
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Sole Proprietorship • Liability: Unlimited Liability, Liability Extends beyond Business Assets to Personal Assets and would also include the future earning potential of the business owner beyond this particular business. • Income Taxes: The Income from Business would be treated as personal Income to owner. Taxes need to be paid accordingly, no double Taxation. • Longevity or Continuity of the organization: The Business is same as owner and would exist for the life of the owner and would have
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to a ratio category (liquidity ratio, asset management ratio, debt management ratio, profitability ratio, or market value ratio). a. Current ratio – liquidity ratio b. Inventory turnover ratio – asset management ratio c. Return on assets – profitability ratio d. Accounts payable period – asset management ratio e. Times interest earned – debt management ratio f. Capital intensity ratio – asset management ratio g. Equity multiplier – debt management ratio h. Basic earnings power ratio –
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with the classification of financial assets and aspects of their measurement (Anna-Maija Lantto, Petri Sahlstrom, 2009). Consequently, the AASB first issued AASB 9 Financial Instruments in December 2009. After that, the IASB re-issued IFRS 9 in October 2010, setting out requirements for the classification, and aspects of measurement, recognition and derecognition of both financial assets and financial liabilities. Most of the requirements for financial liabilities were carried forward unchanged from
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Preparing Fund Flow Statement 7.4.1 Illustrative Statement of Financing 7.4.2 To fulfil the Primary Objective of the Financial Management 7.4.3 Facilitation through Financial Planning 7.4.4 Guide to Working Capital Management 7.4.5 Indicator of Yester Track Path of the Firm 7.5 Let us Sum up 7.6 Lesson-end Activity
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formula is current assets are divided by the current liabilities. This ratio is primarily used to give a perception of the organization’s capability of paying back its short term liabilities with short term assets. Data received from Appendix D 2002 states current assets of $104,296.00. Current liabilities equal $139,017.00. The current ratio is 0.75 2-Long-term solvency ratio-Net income (or after-tax profit) plus depreciation divided by short-term liabilities plus long-term liabilities. Appendix D 2002
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Institute, Ministry of Finance, Japan, Public Policy Review, Vol.8, No.1, June 2012 45 Public Sector Accounting - An Interdisciplinary Field Involving Accounting, Economics, and Jurisprudence 1 Ryosuke Tao Research Fellow, Institute of Administrative Management Abstract Public sector accounting has recently been improved. Currently, there are requirements to disclose stock information in addition to the flow information presented in budget statements or accounts statements. Public sectors have prepared
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