Expenses

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    Windowdressing

    credits and charges among different time periods. The prime objective is to moderate income variability over theyears by shifting income from good years to bad years. An example is reducinga Discretionary Cost (e.g., advertising expense, research and development expense) in thecurrent year to improve current period earnings. In the next year, the discretionary costwill be increased. Ambiguity in Capitalizing and Revenue expenditure – E.g. Computer software with useful life of 3 years. As revenue

    Words: 290 - Pages: 2

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    Financial Analysis

    (thousands) | 20% increase in Sales | Sales | 1,317,299 | 1,580,759 | Cost of goods sold | -857,349 | -857,349 | Gross profit | 459,950 | 723,410 | Operating expenses | -280,389 | | Operating income | 179,561 | | Interest expense | -42,843 | | Other income | 7,259 | | Income before tax | 143,977 | | Income tax expense | -45,236 | | Net Income | 98,741 | | | | | | | | Change in gross profit margin | 57.3% | | Franklin Electric Company 1. For the Franklin

    Words: 416 - Pages: 2

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    Ac504 Case Study 3

    disbursements section on the other hand, gives us expected payments for a variety for areas such as inventory, labor, overhead and selling and administrative expenses. Another part that it includes is projected payments for “income taxes, dividends, investments, and plant assets.” There is no record of depreciation here, because depreciation expense doesn’t use cash. • The Financing section looks at expected borrowings and repayments of “borrowed funds plus interest. This portion is necessary when there

    Words: 832 - Pages: 4

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    Worldcom

    Team Case Assignment #1: WorldCom (Due Date: Monday, September 14) Bernard “Bernie” Ebbers and other founders started Long Distance Discount Service, a small Mississippi reseller of long-distance service. LDDS changed its name to WorldCom Inc., with Ebbers as CEO. WorldCom provides a broad range of communications services to both US and non-US based business and consumers. The company’s core business is communications services, which include voice, data, Internet and international services.

    Words: 765 - Pages: 4

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    Chapter 4,5,6

    | | | | Salaries and wages to employees | deductible | salaries and wages are business expense | Purchase of new office building | not deductible | capital expenditure is not deductible | Payment of illegal parking fines | not deductible | illegal or in violation of public policy | President's daughter's wedding | not deductible | it's considered personal expense | Entertainment expenses

    Words: 317 - Pages: 2

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    Consultant

    operation. The allocated amount can reach up to $9999 each week for quality planning. And the second cost is resulted from rejects. Each unit of production rejected costs the company in terms of used raw materials, labor usage, equipment usage, and other expenses that are incurred in its production. It ensures that increase in worker proficiency and effective production planning is not offset by poor quality resulting in high waste. During the first week run, which used the defaults of the simulation

    Words: 322 - Pages: 2

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    Drill Unsw Acct 5910

    statements? 3. Detail the full procedure for adjusting Optiscan’s Financial statements for the year 2011 from the information provided. Figures in $000's | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | R&D Expenses | 3,121 | 3,677 | 3,621 | 2,818 | 1,509 | 1,117 | Marketing Expenses | 181 | 398 | 808 | 774 | 101 | 0 | Optiscan Ltd | | | | | | | | | | | | | | | | | | | | Parameters | | | | | | | | | | r | 0.15 | | | | | | | | | tax rate | 0.3 |

    Words: 602 - Pages: 3

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    American Chemical Corporation

    sales units due to product availability- which is ,persistent and taxable * Increased margin. (persistent and taxable) * Cost savings due to reduced size of staff (order desk, finance, warehouse space, bad debt expense, and information systems) Amongst the underlying expenses for this project implementation, there are costs that are likely to overrun than expected. * Capital Expenditure(equipment and software license) * Implementation cost Employees Consultants Task forces

    Words: 293 - Pages: 2

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    Xacc 291 Week 2

    productive life of an asset. Usually these are fairly small costs that occur frequently. Examples of revenue expenditures are: Oil changes and tune-ups, maintenance charges, repair costs, renewal expenses, and repainting costs. Companies record the entry of revenue expenditures as a debit to Repair or Maintenance Expense as they are incurred, and a credit to cash or accounts payable (Weygandt, Kimmel, & Kieso, 2010). Companies incur capital expenditures to increase the operating efficiency, productive capacity

    Words: 303 - Pages: 2

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    Finance

    Bonnie Smith HCMT 320-40: Health Finance & Economics Assignment 1-1 (Revenue, Expenses, and Cost Classification Due: August 6, 2015 1. List and describe contractual allowances and other deductions from revenue. How do they impact an organization's bottom line? Contractual allowances are the difference between the full-established rates an organization charges for the services it renders, and the agreed-upon contractual rate that has been negotiated between them and the payer of those

    Words: 521 - Pages: 3

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