amp liabilities the role of the balance sheet
Corporations: Paid-in Capital and the Balance Sheet pot
... 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 ... on the balance sheet lists preferred stock, common stock, and retained earnings – in that order Objective Prepare the Stockholders’ Equity Section of a Corporation Balance Sheet Review of Accounting ... represent the stockholders’ equity (ownership) in the assets of the corporation • Paid-in capital comes from the corporation’s stockholders who invested in the company • Retained earnings come from the...
- 48
- 365
- 0
The Balance Sheet and Financial Disclosures pptx
... about the operating segment Segment profit or loss, segment assets, and the basis of measurement Reconciliations of the totals of segment revenues, reported profit or loss, assets, and other significant ... purpose of an audit and describe the content of the audit report 3-24 Auditors’ Report Expresses the auditors’ opinion as to the fairness of presentation of the financial statements in conformity ... Corporation Balance Sheet 31-May (In milions) Liabilities: Current liabilities: Current portion of long-term debt Accrued salaries & employee benefits Accounts payable Accrued expenses Total current liabilities...
- 13
- 225
- 0
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 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 ... businesses, the one which has made more profit has done better’ ◆ The accountant balances the Balance Sheet by entering a balancing figure somewhere probably profit’ These misconceptions will be dealt...
- 10
- 339
- 0
THE BALANCE SHEET POCKET BOOK phần 2 potx
... creating the opportunity to sell at a profit THE BUSINESS FINANCIAL MODEL SOURCE OF FUNDS IMPLICATIONS OF SHARE CAPITAL ● The shareholders own the business, not the Chief Executive and Board of Directors ... of paper a Share Certificate When the company prospers, Bill offers to buy the shares for £1,200 Alex hands over the piece of paper; Bill hands over the £1,200 Alex has made a gain of £200 The ... that the proposed venture is viable, the lender will require - interest on the loan - eventual repayment of the loan itself ● The terms of the loan will be defined by a contractual agreement 13 THE...
- 10
- 305
- 0
THE BALANCE SHEET POCKET BOOK phần 3 pps
... of: ● ● ● ● 24 The size of the business Credit given and taken Lead time through the manufacturing process Range of products/services offered Moving from cash to other parts of the cycle entails ... must therefore offer the prospect of a sufficient return to compensate for such risk THE BUSINESS FINANCIAL MODEL USE OF FUNDS WORKING CAPITAL CYCLE If the goods are being produced at a profit, the ... ASSETS CURRENT 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...
- 10
- 295
- 0
THE BALANCE SHEET POCKET BOOK phần 4 pps
... profit and so 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 ... 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 ... Profit is somewhere - it has 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...
- 11
- 259
- 0
THE BALANCE SHEET POCKET BOOK phần 5 docx
... where the money invested in the business came from SOURCE OF FUNDS - and how it is currently invested USE OF FUNDS THE BALANCE SHEET FORMAT The Balance Sheet format swops the two halves of the ... investment a Balance Sheet ii) a summary of the operating performance the Profit and Loss Account 43 FINANCIAL REPORTS INTRODUCTION The Balance Sheet and Profit and Loss Account are reports of the Business ... model over: ● ● Use of Funds appears at the top of the statement Source of Funds appears at the bottom of the statement Hence Balance Sheet: ARC plc as at 31st December 200£ Use of Funds Fixed Assets...
- 12
- 263
- 0
THE BALANCE SHEET POCKET BOOK phần 6 pptx
... 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 ... 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 ... THE BALANCE SHEET SOURCE OF FUNDS VALUATION We now reach the bottom half of the Balance Sheet, which shows where the funds (used in the top half) came from ● SHARE CAPITAL the number of shares...
- 12
- 346
- 0
THE BALANCE SHEET POCKET BOOK phần 7 ppt
... respect of a defined trading 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 ... 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 ... feature the different needs of the Shareholders the owners of the business This change of end user requires a change of format only The accounting terms used to this point are retained with the same...
- 11
- 224
- 0
THE BALANCE SHEET POCKET BOOK phần 8 pdf
... Gross Profit Less: Expenses 600 Operating Profit 200 400 Note: Gross Profit is the difference between the selling price and the cost of manufacturing the goods sold in the period Operating Profit ... all the business costs have been met Earnings, therefore, belong to the shareholders Some of the Earnings will be 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 Profit and will be included on the Balance Sheet as Reserves p54 83 PROFIT AND...
- 12
- 392
- 0
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 ... profit but profitability, ie: how much profit has been made on every £1 invested in the business After all, if evaluating the opportunity to invest in a project offering a profit of £1,000 the first ... for use within the business rather than for purposes of re-sale Gross Profit: Sales less Cost of Goods Sold 80 Interest: Lenders will expect a return on their investment in the form of interest...
- 11
- 351
- 0
THE BALANCE SHEET POCKET BOOK phần 10 pptx
... DEPRECIATION OTHER METHODS NB There are other methods of calculating depreciation, eg: ● Reducing balance - where the depreciation charge is a fixed % per annum of the reduced balance (ie: cost ... by the business ie: Cost less residual/scrap value at the end of the asset’s useful life to the business 103 APPENDIX TWO NB CALCULATING DEPRECIATION ● What is the effective useful life? The ... where the depreciation charge depends on the number of units of output produced Companies must select the method which is most appropriate to the asset in question and its application within the...
- 13
- 341
- 0
gjerstad & smith - rethinking housing bubbles; the role of household and bank balance sheets in modeling economic cycles (2014)
... Expansion of the Real Estate Bubble and Onset of the Recession 3.1.1 Momentum Characteristics of the Developing Bubble 3.1.2 The Course of the Recession 3.1.3 Lingering Repercussions of the Bubble ... non-residential fixed investment Others have recognized the role of housing construction (e.g., Leamer 2007), the role of house prices (e.g., Reinhart and Rogoff 2008), and the role of leverage (e.g., Fostel ... a design condition in the experiments Demand is similarly generated by the The graph of the array of costs is identical to the graph of the market supply, but the array of costs indicates for...
- 310
- 470
- 0
The Role of Power
... who are truthful and demonstrate regard for their own outcomes and those of others • Moderately Politicized Area – greater acceptance of behind the scenes tactics so long as the goals of the group are achieved ... Outline Role of Power Rules for Using Power Role of Power Power defined: • Ability or official capacity to exercise control; authority • Ability to influence or control others Sources of Power ... Find the Soft Spot Encourage others to open up • Gain disclosure of something private or personal about your counterpart • Expression of trust Identify true motivations and sources of objections...
- 20
- 590
- 0
Circuit theory of finance and the role of incentives in financial sector reform
... DC: The World Bank) Chernow, Ron, 1997, The Death of the Banker The Decline and the Fall of the Great Financial Dynasties The Triumph of the Small Investor (New York: Vintage Books, a Division of ... to further improve the bank’ risk position s and counterparties, on their side, might consider for them unnecessary to further assess the riskiness of the bank Finally, the inadequacy of the static ... factoring the long-term market potential of borrowing firms in their risk analysis The higher their reputational capital, the stronger their incentive to lengthen the time horizon of their approach...
- 55
- 665
- 0
Facts of Vietnam Freight forwarding industry and the role of Vietnam Freight Forwarders Association (VIFFAS) to the industry in international economic integration processhelpful to Oristar.doc
... such professional colleagues on the world The Association has the role of coordinating the activities of the members in order to protect the interests of the members and improve the position of Vietnam ... to the realization of the objectives and duties of the Association, may be invited to join the Association as Honorary members In general, this stipulation on the membership in the Statue of the ... control of provinces and cities, also manage ports For example, Hon Khoi Port is managed by a salt company under the control of the People’s Committee of Khanh Hoa province The participation of the...
- 31
- 1,229
- 21
Báo cáo y học: "Human toxoplasmosis and the role of veterinary clinicians"
... where the consequences of infection can be very severe, while the risk of living with one’s beloved cat is practically nill References Angulo FJ, Glaser CA, Juranek DD et al Caring for pets of immunocompromised ... with the human immunodeficiency virus Clin Infect Dis.1994;18:14-24 Han K, Shin DW, Lee TY, et al Seroprevalence of Toxoplasma gondii infection and risk factors associated with seropositivity of ... 94: 963-965 Grant S and Olsen CW Preventing zoonotic diseases in immunocompromised persons: the role of physicians and veterinarians Emerg Infect Dis 1999; 5: 159-163 http://www.medsci.org ...
- 2
- 499
- 0
The role of language in adult education and poverty reduction in Botswan
... and English at the expense of the other languages that exist in the country, the adult language program in Botswana maintains the hegemony and the gap between the poor and the rich, the major and ... improve the quality of life of the poor and rural people adult education programs should include as one of its components the observation and imitation of the artisans and other skilled persons in the ... for the betterment of their conditions It could mobilize the so called minorities to oppose their status and challenge the hegemony of the majority communities in Botswana 31 In most parts of the...
- 5
- 836
- 1
153 The role of marketing activities to bankcard and actual state of Ngân hàng nông nghiệp và phát triển nông thôn (AgriBank) cards
... sells the transaction to the acquire and is reimbursed the amount of the sales ticket by the acquirer (4) - The acquirer then summits the ticket to the issuer for payment, via the ICO interchange ... system 9 (5) - The issuer bills the cardholder (6) - Finally, the cardholder repays the issuer for the goods or services originally purchased from the merchant ICO are at the centre of the transaction ... maintaining the flow of funds and information between issuing and acquiring members The exchange of financial information is called clearing The exchange of the actual funds for the transaction and the...
- 33
- 662
- 0
494 The role of marketing activities to bankcard and actual state of Ngân hàng nông nghiệp và phát triển nông thôn (AgriBank) cards
... “bộ” “trọn gói” theo nguyên tắc giá gói nhỏ tổng số tiền mua hàng theo phương thức riêng rẽ Định giá theo nguyên tắc địa lý: cách thức mà doanhnghiệp định giá bán sản phẩm theo nguyên tắc địa ... sản phẩm Bề rộng chủng loại sản phẩm phân giải số lượng mặt hàng thành phần theo tiêu thức định ví dụ theo kích cỡ, theo công suất… Bề rộng chủng loại sản phẩm mục tiêu công ty định phần Những ... trường theo giác độ khác Theo quan điểm Marketing thị trường bao gồm tất khách hàng tiềm ẩn có nhu cầu mong muốn cụ thể sẵn sàng có khả tham gia vào trao đổi để thoả mãn nhu cầu Như vậy, theo khái...
- 66
- 670
- 0
Tìm thêm: hệ việt nam nhật bản và sức hấp dẫn của tiếng nhật tại việt nam xác định các mục tiêu của chương trình khảo sát các chuẩn giảng dạy tiếng nhật từ góc độ lí thuyết và thực tiễn khảo sát chương trình đào tạo của các đơn vị đào tạo tại nhật bản khảo sát chương trình đào tạo gắn với các giáo trình cụ thể xác định thời lượng học về mặt lí thuyết và thực tế tiến hành xây dựng chương trình đào tạo dành cho đối tượng không chuyên ngữ tại việt nam điều tra đối với đối tượng giảng viên và đối tượng quản lí khảo sát các chương trình đào tạo theo những bộ giáo trình tiêu biểu xác định mức độ đáp ứng về văn hoá và chuyên môn trong ct phát huy những thành tựu công nghệ mới nhất được áp dụng vào công tác dạy và học ngoại ngữ mở máy động cơ lồng sóc mở máy động cơ rôto dây quấn đặc tuyến hiệu suất h fi p2 đặc tuyến tốc độ rôto n fi p2 đặc tuyến dòng điện stato i1 fi p2 thông tin liên lạc và các dịch vụ phần 3 giới thiệu nguyên liệu chỉ tiêu chất lượng theo chất lượng phẩm chất sản phẩm khô từ gạo của bộ y tế năm 2008 chỉ tiêu chất lượng 9 tr 25