Balance sheet account reconciliation tutorial

Corporations: Paid-in Capital and the Balance Sheet pot

Corporations: Paid-inCapital and the Balance Sheet pot
... state • The charter authorizes the corporation to issue stock and conduct business in accordance with state law and the corporation’s bylaws Organizing a Corporation • Stockholders elect the board ... Stockholders elect the board of directors • The board sets policy, appoints the officers, and elects a chairperson • The board also designates the president, who is the chief operating officer Authority ... follows the pattern illustrated for common stock • Stockholders’ equity on the balance sheet lists preferred stock, common stock, and retained earnings – in that order Objective Prepare the Stockholders’...
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The Balance Sheet and Financial Disclosures pptx

The Balance Sheet and Financial Disclosures pptx
... in one of the other classifications Property, Plant and Equipment Are tangible, long-lived, and used in the operations of the business Includes land, buildings, equipment, machinery, and furniture ... Preparing the financial statements and other information in the annual report p Maintaining and assessing the company’s internal control procedures 3-23 Learning Objectives Explain the purpose ... specifications of the AICPA and the PCAOB 3-25 Auditors’ Opinions Unqualified Issued when the financial statements present fairly the financial position, results of operations, and cash flows in...
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Holcim has strengthened its balance sheet and earning power and positioned itself as an attractive group in the international capital markets

Holcim has strengthened its balance sheet and earning power and positioned itself as an attractive group in the international capital markets
... this In May 2004, the cement plant Pleven in Bulgaria was transaction Holcim has taken a step toward strategically acquired and integrated into the Group The transaction has strengthening and increasing ... are gains and losses on sale of property, plant and equipment, gains and losses on disposal of Group and associated companies, income and losses on investments in associates and non-operating expenses ... unless the Group has either incurred or guaran- Adoption of new International Financial Reporting Standards teed obligations in respect of the associated company In 2004, the Group adopted the following...
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THE BALANCE SHEET POCKET BOOK phần 1 pps

THE BALANCE SHEET POCKET BOOK phần 1 pps
... some of the more common misconceptions we, the authors, encounter in our training sessions See if any of them seem familiar ◆ The Balance Sheet tells me the value of the business’ ◆ ‘At the year-end ... better’ ◆ The accountant balances the Balance Sheet by entering a balancing figure somewhere probably profit’ These misconceptions will be dealt with at appropriate points in the book THE BUSINESS ... year-end the retained profit must be somewhere; in the bank, or the accountant’s drawer’ ◆ ‘If the company’s share price rises it has more money’ ◆ ‘If I compare the results of two businesses, the...
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THE BALANCE SHEET POCKET BOOK phần 2 potx

THE BALANCE SHEET POCKET BOOK phần 2 potx
... When the company prospers, Bill offers to buy the shares for £1 ,20 0 Alex hands over the piece of paper; Bill hands over the £1 ,20 0 Alex has made a gain of 20 0 The company has no involvement in the ... considers the ‘business plan’ ● The real value of the property ● How much you wish to borrow ● Your income and existing outgoings The mortgage agreement defines the terms of the loan As security, the ... and its finances are therefore unaffected Similarly, if the share value falls and Bill decides to sell, he will lose out but there will be no effect on the company accounts 12 THE BUSINESS FINANCIAL...
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THE BALANCE SHEET POCKET BOOK phần 3 pps

THE BALANCE SHEET POCKET BOOK phần 3 pps
... only received when the customer pays £ & ● CREDITORS/PAYABLES ITS LE O FI WORK IN PROGRESS S TS FINISHED GOODS These ideas are developed in The Managing Cashflow Pocketbook 25 THE BUSINESS FINANCIAL ... LIABILITIES How much has the business invested in Working Capital? ● Not all the stock will have been paid for Therefore Working Capital is the value of Current Assets less the amount owed to suppliers: ... CASH) less CREDITORS 23 THE BUSINESS FINANCIAL MODEL USE OF FUNDS WORKING CAPITAL CYCLE Note The amount of working capital required is a function of: ● ● ● ● 24 The size of the business Credit...
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THE BALANCE SHEET POCKET BOOK phần 4 pps

THE BALANCE SHEET POCKET BOOK phần 4 pps
... re-cycling is, therefore, happening continuously, ie: there is no tank at the bottom of the model, simply a meter and a pump Every year the meter is set to zero and the profits are measured as they are ... the process continues THE BUSINESS FINANCIAL MODEL COMMON MISCONCEPTIONS ‘At the year-end the Retained Profit must be somewhere; in the bank, or the accountant’s drawer.’ Yes The Retained Profit ... been re-invested back within the business If the company merely ‘collected’ Retained Profit and held it until the year-end before tipping it back into the top of the model, it would be extremely...
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THE BALANCE SHEET POCKET BOOK phần 5 docx

THE BALANCE SHEET POCKET BOOK phần 5 docx
... FUNDS THE BALANCE SHEET FORMAT The Balance Sheet format swops the two halves of the model over: ● ● Use of Funds appears at the top of the statement Source of Funds appears at the bottom of the ... THE BALANCE SHEET Page Introduction 46 Use of Funds: Fixed Assets (including Depreciation) 48 Working Capital 51 Source of Funds 53 The Balancing Act 56 Summary 59 Published Format 65 45 THE BALANCE ... Section 1: The Balance Sheet 45 Section 2: The Profit and Loss Account 69 41 FINANCIAL REPORTS INTRODUCTION Here is the Business Financial Model as developed in the first section of the pocketbook...
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THE BALANCE SHEET POCKET BOOK phần 6 pptx

THE BALANCE SHEET POCKET BOOK phần 6 pptx
... disappear! ✗ ✗ THE BALANCE SHEET COMMON MISCONCEPTIONS The accountant balances the Balance Sheet by entering a balancing figure somewhere probably profit.’ The Balance Sheet balances automatically ... Remember: the Balance Sheet must balance because the two halves are explaining: Source of Funds where the money came from Use of Funds 58 - where it is now THE BALANCE SHEET ARC plc THE BALANCE SHEET ... in the books of account there are always two entries - double-entry book- keeping! The two entries will either increase or decrease both halves of the Balance Sheet by the same amount, or there...
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THE BALANCE SHEET POCKET BOOK phần 7 ppt

THE BALANCE SHEET POCKET BOOK phần 7 ppt
... return on the Net Capital Employed ● The Report provides essential management information 65 THE BALANCE SHEET PUBLISHED FORMAT The Balance Sheet published format A Report to the Owners of the Business ... period ● The Balance Sheet provides a picture of the business investment at a specific point in time, eg: - ● at the start of the trading period and at the end of the trading period The Profit ... format provides summary information only - the report is supported with detailed notes cross referenced to the Balance Sheet ● 68 In most companies the Balance Sheet is subject to external audit (Note:...
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THE BALANCE SHEET POCKET BOOK phần 8 pdf

THE BALANCE SHEET POCKET BOOK phần 8 pdf
... accordance with the contractual agreement p14 Note - Interest must be paid whether the company has had a good year or not, so the greater the loan capital within the business, the greater the financial ... paid out to the shareholder to give them income on their investment This is the Dividend The rest will be re-invested back within the business enabling the business to grow This is the Retained ... yet used for the products that have been sold will appear as Stock on the Balance Sheet ● Goods received, but not yet paid for will appear under Creditors/Payables on the Balance Sheet Example...
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THE BALANCE SHEET POCKET BOOK phần 9 potx

THE BALANCE SHEET POCKET BOOK phần 9 potx
... use 29 Dividend: The part of Earnings paid out to the Shareholders in order to give them an income on their investment 30 Earnings: The profits left for the Shareholders once all the business costs ... Dividend, the rest reinvested within the business - Retained Profit 30 95 APPENDIX ONE JARGON EXPLAINED NB Page 19 Fixed Asset: Facilities or Processes providing the infrastructure of the business These ... EXPLAINED 93 APPENDIX ONE JARGON EXPLAINED NB Page Amortisation: Attributable Cost: The Revenue Expenditure associated with producing and delivering the products sold during the period 27 Balance Sheet: ...
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THE BALANCE SHEET POCKET BOOK phần 10 pptx

THE BALANCE SHEET POCKET BOOK phần 10 pptx
... MANAGEMENT POCKETBOOKS THE MANAGEMENT POCKETBOOK SERIES Pocketbooks Appraisals Pocketbook Assertiveness Pocketbook Balance Sheet Pocketbook Business Planning Pocketbook Business Presenter’s Pocketbook ... details Please send me: Name The Balance Sheet Pocketbook Position The Pocketbook Company The Pocketbook Address The Pocketbook The Pocketbook Order by Post MANAGEMENT POCKETBOOKS LTD Telephone 14 ... Manager’s Pocketbook Manager’s Training Pocketbook Marketing Pocketbook Meetings Pocketbook Mentoring Pocketbook Motivation Pocketbook Negotiator’s Pocketbook Networking Pocketbook People Manager’s Pocketbook...
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