STUDY MATERIAL Integrated Professional Competence Course PAPER : 1 ACCOUNTING VOLUME – I BOARD OF STUDIES THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA This study material has been prepared by the faculty of the Board of Studies. The objective of the study material is to provide teaching material to the students to enable them to obtain knowledge and skills in the subject. Students should also supplement their study by reference to the recommended text books. In case students need
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Journal of Accounting and Economics 11 (1989) 295-329. North-Holland FINANCIAL STATEMENT ANALYSIS AND THE PREDICTION OF STOCK RETURNS* Jane A. O U Santa Clara university, Santa Clara, CA 95053, USA Stephen H. P E N M A N Universi(v of California, Berkeley, CA 94720, USA Received January 1988, final version received April 1989 This paper performs a financial statement analysis that combines a large set of financial statement items into one summary measure which indicates the direction of
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Eggcentric Ltd the major cause of the company’s cash flow problems? Justify your view. Cash flow is the movement of cash into and out of a business over a period of time. Eggcentric Ltd is a fairly new company which is supplying high quality/high price products and is now extended its product range. Despite intense competition from competitors, sales have risen annually by an average of 70% this could be a significant cause as overtrading can create cash flow problems as they may not have planned for
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equal to the present value of the future cash flows that it will generate o Where Value0 = Value of equity at time 0 Cash Dividendt = expected amount of cash dividends to be paid in period t r = discount rate (cost of capital) Chapter 1 Equity Valuation and Analysis Page 1 of 5 o Modified Model o Where all from except Stock Repurchasest = expected amount of cash to be paid in period t Equity Issuancest = expected amount of cash to be raised via equity issuances in period
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………………………………………….2 2.1 Forecasting……………………………………………….2 2.2 Valuation …………………………………………………3 2.3 Sensitivity analysis……………………………………….4 2. Application……...…………………………………………….4 3.4 Challenges and opportunities…………………………..4 3.5 Recommendations……………………………………….5 Reference List…………………………………………………….6 Appendix………………………………………………………….7 1.Prospective Analysis Based on the reformatting financial statement, this report will use the forecasting template designed by Nissim
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“Ocean Carriers” Objectives of case: The key objective is to develop an understanding of how discounted cash flow analysis can be used to make investment and corporate policy decisions. 1. Determine the value and net present value of a real assets; 2. Distinguishing between book value and market value; 3. Identifying and forecasting incremental expected cash flows, including initial and ongoing capital expenditures, investment in net working capital, and proceeds from asset
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MARKETING MIX (PRODUCT, PLACEMENT, PROMOTION, PRICING) 6-8 COMPETITOR ANALYSIS 8 KRAFT IN INDIA: FUTURE MARKETING STRATEGIES NEW PRODUCTS 8 INNOVATION 8-9 ACCOUNTING INCOME STATEMENT ANALYSIS 9 BALANCE SHEET ANALYSIS 9-11 VALUATION DISCOUNTED CASH FLOW (DCF) ANALYSIS 11 CONCLUSION 12 APPENDICES A. NET REVENUE BY OPERATING SEGMENT (2006, 2010) 13 B. HISTORY OF MERGERS, ACQUISITIONS & NAME CHANGES 14 C. NET REVENUE BY CONSUMER SECTOR (2006, 2010) 14-15 D. 11 $1 BILLION KRAFT BRANDS 15 E. 54
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Cash Management Modeling, Excel Assignment 3 Cash Management Modeling, Excel Assignment 3 Cash flow forecasts are a powerful management tool to help identify future deficits or surpluses in liquidity. The cash flow forecast shows the total expected outflows and inflows during a given period; i.e. a year. It is vitally important that this budget is prepared so the organization is aware of shortages and surpluses during the year. These can help the business spot cash problems and cash opportunities
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problem solving. Covers ratio analysis, funds, flow, forecasting, current assets management, budgeting, credit services, formation and cost of capital and impact of operating and financial leverages. The tasks of course are: Analysis of financial problems encountered by various types of business organizations using a case-study approach. Topics include interpreting financial statements, evaluation of financial performance, financial forecasting, growth management, financial instruments and
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Assignment, Ratio Analysis, Problem (4-10).xlsx BUS 401 Week 1 DQ 1, Goals of the Firm and Real Interest Rates.doc BUS 401 Week 1 DQ 2, Cash Flow and Ratio Analysis, Problem (3-2, 4-5(Mitchem Marble ).doc BUS 401 Week 1 Quiz.pdf BUS 401 Week 1, DQ 1, Corporate Income Tax and Real Interest Rates, Problem 1-2(Page 26), 2-2(Page 58).xlsx BUS 401 Week 1, DQ 2, Cash Flow and Ratio Analysis, Problem 3-2 (Page 85), 4-2(Page 122).doc BUS 401 Week 2 Assignment, Mini Case, Alternative Investments(Page 254)
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