Operating profit Financial income and expenses Profit before income tax Net profit for the year Consolidated Balance Sheet: Total assets Equity Liabilities Consolidated Cash Flow Statement: Cash flows from operating activities Investment in property, plant and equipment Investment in intangible assets Cash flows from financing activities Total cash flows Employees: Average number (full-time) Financial ratios (in %): Gross margin Operating margin Net profit margin Return on equity (ROE) Return on invested
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Week 1 Assignment from the textbook Nancy Schwartz ACC/400 January 25, 2016 Lee Kroll BE16.9 Star Repairs Co. does all the repair work for a medium-sized manufacturer of handheld computer games. The games are sent directly to Star, and after the games are repaired, Star bills the gam manufacturer for cost plus a 20 percent markup. In the month of February, purchases of parts (replacement parts) by Star amounted to $97,000, the beginning of inventory of parts was $38,500, and the ending
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to generate profit b) Brood stock (8 kg) - This is considered as non-current asset as it helps to generate more resources c) Farm - This is considered as property, plant & equipment d) Special effect concrete pond system - This is considered as property, plant & equipment e) Ozone processor -This is considered as property, plant & equipment f) Cash in hand - The owner's investment in the business g) Knowledge in the field - This is considered as asset too as the knowledge in rearing empurau
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Fixed asset Property, plant, and equipment typically consist of long-lived tangible assets used to create and distribute an entity's products and services and include: • a. Land and land improvements • b. Buildings • c. Machinery and equipment • d. Furniture and fixtures. Initial measurement Historical Cost Including Interest 30-1 Paragraph 835-20-05-1 states that the historical cost of acquiring an asset includes the costs necessarily incurred to bring it to the condition and
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Week 6: 11-2A A. Mar 1|Treasury Stock $35,000| Cash |$35,000 (To record purchase of 5000 shares sold at $7 per share) Jun 1|Cash $10,000| Treasury Stock |$7,000 Paid in capital from treasury stock |$3,000 (To record sale of 1000 shares of treasury stock above cost) Sept1|Cash $18,000| Treasury Stock |$14,000 Paid in capital from treasury stock |$4,000 (To record sale of treasury stock above cost) Dec 1|Cash $5
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accounts Examples: * Cash | (Amount of cash on hand) | * Accounts Receivables | (Amount owed to the company for services performed or products sold, where the cash has not yet been received) | * Property and Equipment | (Amount of land, buildings and equipment) | * Prepaid Insurance | (Insurance paid in advance, but not yet used) | 2. Liability accounts Examples: * Accounts Payable | (Amount owed to suppliers of goods or services that the company received
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Xavier University – Ateneo de Cagayan School of Business and Management Department of Business Administtration FINM3: FINANCIAL STATEMENT ANALYSIS AND REPORTING ON JOLLIBEE FOODS CORPORATION SUBMITTED ON: September 29, 2014 SUBMITTED BY: Noelen JC Kristy Abaday Vittoria Angela Lacson Queeny Marie Jamias Sanchez Jena Zulita Bernadette Navarce Canangca-an I. INTRODUCTION Jollibee Foods Corporation (JFC) is considered as one of the Philippines top fast food chain in the industry
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binoculars to industrial precision equipment including IC and LCD steppers and scanners, microscopes and measuring instruments. In the fiscal year ended March 2011, Nikon posted an increase in sales and regained profitability, absorbing the impact from the appreciation of the yen and the Great East Japan Earthquake, which occurred on March 11. This was due mainly to continued positive sales in the Imaging Products Business, and recovery in the Precision Equipment and Instruments businesses. We will
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New Heritage Doll Company – Capital Budgeting Harvard Business School – Case 4214 The New Heritage Doll Company’s production division has been has given the responsibility of evaluating two proposals for new projects. The first project expands on a current “Match My Doll Clothing Line”, and the second involves creating a fully customized doll under the “Design Your Own Doll” proposal. Proposal Backgrounds Match My Doll Clothing Line Expansion (MMDCLE) The Match My Doll Expansion includes
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and relative accounting standards 4 Accounting policies 4 Judgement in applying accounting standards 4 AASB101 4 Sources of estimation and uncertainty 5 AASB 101 5 AASB 108 5 The current accounting practice of Discovery Metals 7 Property, Plant and Equipment 7 Impairment of assets 8 Provision 9 The potential gap 10 Recommendation 10 Conclusion 11 Reference 12 Appendix A 13 Executive Summary The purpose of this research report is to analyse whether disclosures in Discovery
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