45 Consolidated financial statements 45 Group accounting policies 50 Consolidated statement of comprehensive income 51 Consolidated balance sheet 52 Consolidated cash flow statement 53 Consolidated statement of changes in equity 54 Notes to the Group financial statements 75 Company financial statements 75 Company accounting policies 77 Company balance sheet 78 Notes to the Company financial statements InVesTor InFormATIon 86 Five year summary of results 87 Supplementary information 88 Investor relations
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GUIDANCE NOTE ON THE REVISED SCHEDULE VI TO THE COMPANIES ACT, 1956 The Institute of Chartered Accountants of India (Set up by an Act of Parliament) New Delhi © THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form, or by any means, electronic mechanical, photocopying, recording, or otherwise, without prior permission, in writing, from the publisher. Edition Committee/Department
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Analyzing Wal-Mart's annual report provides a positive outlook on Wal-Mart's financial health. Given the specific ratios and its comparison to other companies in the same industry, Wal-Mart is dominating the retail industry. Wal-Mart Stores, Inc. operates retail stores in various formats around the world and is committed quality merchandise and saving people money with everyday low prices (EDLP) for better living. EDLP is a pricing philosophy under which Wal-Mart price items at a low price every
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INSTITUTE OF FINANCE MANAGEMENT (IFM) FACULTY OF ACCOUNTING, BANKING & FINANCE BACHELOR OF ACCOUNTANCY THE PRACTICAL TRAINING PROJECT REPORT OF BUSINESS POST GROUP COMPANY PERFOMANCE CASE STUDY: THE PERFORMANCY OF BUSINESS POST GROUPCOMPANY NAME: KIBONA, HEZRON. REG NO: IMC/BAC/13/75086 SUPERVISOR: SWEDI, ZAKARIA. Table of Contents ACKNOWLEDGEMENTS IV ABTRACT V DECLARATION VI CHAPTER ONE 1 INTRODUCTIONS 1 1.1Brief Overview of the Project
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JWCL165_c10_444-505.qxd 8/12/09 7:24 AM Page 444 10 Liabilities Chapter STUDY OBJECTIVES After studying this chapter, you should be able to: 1 Explain a current liability, and identify the major types of current liabilities. 2 Describe the accounting for notes payable. 3 Explain the accounting for other current liabilities. 4 Explain why bonds are issued, and identify the types of bonds. 5 Prepare the entries for the issuance of bonds and interest expense. 6 Describe the entries when
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Accounting FOR DUMmIES 4TH ‰ EDITION By John A. Tracy, CPA Accounting For Dummies®, 4th Edition Published by Wiley Publishing, Inc. 111 River St. Hoboken, NJ 07030-5774 www.wiley.com Copyright © 2008 by Wiley Publishing, Inc., Indianapolis, Indiana Published by Wiley Publishing, Inc., Indianapolis, Indiana Published simultaneously in Canada No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical
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Balance Sheet to other decision makers and use the knowledge and skills to make business decisions. Key Concepts Understand the environment of financial reporting in the United States and explain the importance of generally accepted accounting principles. Explain the meaning and purpose of a balance sheet and the items that appear in the balance sheet. Determine the interrelationship among the basic financial statements. Analyze the relationship between certain items in the balance sheet and
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UCLA EXTENSION – BUSINESS VALUATION MGMNT X 430.132 – Professor Walton WALTON DRILLING LLC VALUATION REPORT By James Lin & Lea Jovanovic for ‘Mike’ (a seller) Spring Quarter 2013 TABLE OF CONTENTS 1. Identification of the Interest Appraised page 4 2. Date of the Report page 4 3. Standard of Value page 4 4. Intended Use of the Report page 4 5. Name of Client page 4 6. Names of Appraisers page 4 7. Valuation
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FRANK WOOD’S business accounting TENTH EDITION 1 FRANK WOOD & ALAN SANGSTER Additional student support at www.pearsoned.co.uk/wood FRANK WOOD’S business accounting 1 Visit the Business Accounting, tenth edition Companion Website at www.pearsoned.co.uk/wood to find valuable student learning material including: l l l l l l Learning objectives for each chapter Multiple choice questions to help test your learning Review questions and answers Links to relevant sites on the web
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; ,.: ) j I 1 ' 7 I I I l-*--*** I I ___i Krispy Kreme Doughnuts,Inc. As the millennium began, the future for Krispy Kreme Doughnuts,Inc., smelled sweet.Not only could the company boast iconic statusand a nearly cultlike following. it had quickly become a darling of Wali Street.Less than a year after its initial public offering, in April 2000, Krispy Kreme shareswere selling for 62 times earnings and, by 2003, Fortune magazinehad dubbed the company "the hottestbrand in America
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