first is 10-Q: quarterly financial statements, and the second is 10-K: annual financial statements. 3. The company’s management is responsible for the financial statements. And four potential users of the statement: - Managers and employees of the company. They are interested in using financial statements to see how they performed and help them sum up and make clear woke objectives for the future. - Investment analysts. They are interested in using financial statements to predict companies'
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Annual Report and Annual Report and Financial Statements Financial Statements 2015 2015 “ think the store is I genuinely trying to improve performance and there is evidence of progress.” Ipswich “ hen I shop in Tesco W now there is an overall better feel.” “ lease keep the P prices low, the shelves well stocked and the tills manned with enough staff.” “ ontinue to work on customer C service – it makes a big difference.” Newton Abbot Aylesbury “ he store
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AccountingCoach PRO membership includes lifetime access to all of our materials. Take a quick tour by visiting www.accountingcoach.com/quicktour. Table of Contents (click to navigate) Financial Statements 3 Balance Sheet 4 Income Statement 5 Cash Flow Statement 6 Stockholders’ Equity 7 Financial Ratios 8 Accounting Principles 9 Bookkeeping, Debits & Credits 10 Accounting Equation 11 Adjusting Entries 12 Bank Reconciliation 13 Petty Cash
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Pro forma Statements∗ After thoroughly analyzing a company's current situation and the road it took to get there, it is natural to next ask where it is going. The answer will depend on numerous factors including the economic environment, competition, customer tastes, and both strategic and tactical choices. It is the job of the pro forma financial statements to translate these operational forces into numerical estimates of expected financial performance. There are several reasons for projecting
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APPENDIX C UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM 10-K FOR ANNUAL AND TRANSITION REPORTS PURSUANT TO SECTIONS 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 È ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended January 31, 2009 ‘ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission File No. 000-22754 URBAN
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its analysis of financial reports for years and half-years ended 31 December 2011. Although the regulation of financial reporting in Australia is in a high standard, the ASIC still found some flaws, at a result the ASCI published its areas of new focus for 30 June 2012 financial reports (ASIC 2012). Since the Board was care about whether the annual report of the company has complied with the Australian Accounting Standards Board (AASB) or/and ASIC requirements, the Chief Financial Officer (CFO) authorised
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Chapter 01 Introduction to Accounting and Financial Reporting for Governmental and Not-for-Profit Entities True / False Questions 1. Special purpose governments generally provide a wider range of services to their residents than do general purpose governments. True False 2. Examples of general purpose governments include cities, towns, and public schools that receive tax revenue to finance the services they provide. True False 3. The Governmental Accounting
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------------------------------------------------- Chapter 9 ------------------------------------------------- Financial Planning and Forecasting Financial Statements ------------------------------------------------- ANSWERS TO BEGINNING-OF-CHAPTER QUESTIONS We like to use discussion questions along with relatively simple and easy to follow calculations for our lectures. Unfortunately, forecasting is by its very nature relatively complex, and it simply cannot be done in a realistic
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within one year or one operating cycle, whichever is longer d. Void of notes payable, as notes are always long-term 3. On October 1, 2003, a company borrowed cash and signed a one-year, interest-bearing note on which both the principal and interest are payable n October 1, 2004. How will the note payable and the related interest be classified in the December 31, 2003, balance sheet? Note Payable Accrued Interest a. Current liability Noncurrent liability
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ANNUAL REPORT CONSOLIDATED AND STATUTORY FINANCIAL STATEMENTS AT DECEMBER 31, 2004 — 99TH FISCAL YEAR 03 FIAT S.P.A. FINANCIAL STATEMENTS AT DECEMBER 31, 2004 168 Balance Sheet 171 Statement of Operations 173 Notes to the Financial Statements Fiat S.p.A. Corporate Headquarters: 250 Via Nizza, Turin, Italy Paid-in Capital: 4,918,113,540 euros Entered in the Turin Company Register Fiscal Code: 00469580013 03 FIAT S.P.A. BALANCE SHEET I ASSETS December 31, 2004 (in euros)
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