the rejection of needs and the balance sheet approach
Corporations: Paid-in Capital and the Balance Sheet pot
Ngày tải lên :
19/06/2014, 18:20
... 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...
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The Balance Sheet and Financial Disclosures pptx
Ngày tải lên :
29/06/2014, 03:20
... 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 ... Investments and Funds Not used in the operations of the business Includes both debt and equity securities of other corporations, land held for speculation, noncurrent receivables, and cash set ... Explain the 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...
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gjerstad & smith - rethinking housing bubbles; the role of household and bank balance sheets in modeling economic cycles (2014)
Ngày tải lên :
01/11/2014, 18:18
... on the board Thus, an exchange is bilateral between the buyer who accepts the standing ask and the seller who posted the standing ask, or between the seller who accepts the standing bid and the ... take the form of balance sheet recessions – that is, recessions that accompany severe deterioration in the balance sheets of households and financial firms – and to demonstrate that the role of housing ... to and resulted from the recent U.S housing bubble and collapse, as a case study in the formation and propagation of balance sheet crises They then examine downturns in the U.S economy over the...
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THE BALANCE SHEET POCKET BOOK phần 1 pps
Ngày tải lên :
07/08/2014, 19:22
... 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 ... model of business finance Step Two: Understand the impact of capital and revenue expenditure on this Business Financial Model Step Three: Extract from this Model the - Balance Sheet - Profit and ... INTRODUCTION THE BUSINESS FINANCIAL MODEL Sources of Funds, Uses of Funds, making profit, summary 35 FINANCIAL REPORTS Introduction 45 PROFIT AND LOSS ACCOUNT Profit is not cash, operating profit, financing...
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THE BALANCE SHEET POCKET BOOK phần 2 potx
Ngày tải lên :
07/08/2014, 19:22
... 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 ... stock and machinery Alex receives a piece 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 ... 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 lender retains the...
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THE BALANCE SHEET POCKET BOOK phần 3 pps
Ngày tải lên :
07/08/2014, 19:22
... Lead time through the manufacturing process Range of products/services offered Moving from cash to other parts of the cycle entails risk and must therefore offer the prospect of a sufficient return ... 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 given and taken ... that Profit and Cash are measured at different points in the cycle ● Sales (and hence Profit) are measured when the goods are despatched to the customer This timing difference is one of the factors...
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THE BALANCE SHEET POCKET BOOK phần 4 pps
Ngày tải lên :
07/08/2014, 19:22
... the year-end before tipping it back into the top of the model, it would be extremely inefficient This re-cycling is, therefore, happening continuously, ie: there is no tank at the bottom of the ... all these costs have been met belongs to the shareholders and will either be: - paid out as a Dividend, or - ploughed back as Retained Profit p16 Retained Profits THE BUSINESS FINANCIAL MODEL THE ... invest the money to: provide the tools to the job finance the day-to-day running of the business products and services OPERATING PROFIT ● Products are sold at a profit (or loss) EARNINGS ● Earnings...
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THE BALANCE SHEET POCKET BOOK phần 5 docx
Ngày tải lên :
07/08/2014, 19:22
... 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 ... 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 ... 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...
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THE BALANCE SHEET POCKET BOOK phần 6 pptx
Ngày tải lên :
07/08/2014, 19:22
... 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 ... some of their earnings to be re-invested as Retained Profits) 61 THE BALANCE SHEET SUMMARY Here is the same Balance Sheet expanded to itemise the Fixed Assets and the constituent parts of Working ... 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...
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THE BALANCE SHEET POCKET BOOK phần 7 ppt
Ngày tải lên :
07/08/2014, 19:22
... 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 ... Sales The costs the business has incurred in meeting those sales PROFIT AND LOSS ACCOUNT PROFIT NOT CASH The Profit and Loss Account measures the profit or loss made on the goods sold during 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...
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THE BALANCE SHEET POCKET BOOK phần 8 pdf
Ngày tải lên :
07/08/2014, 19:22
... 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 ... 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 LOSS ... 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...
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THE BALANCE SHEET POCKET BOOK phần 9 potx
Ngày tải lên :
07/08/2014, 19:22
... compared with Y’s 25p 89 PROFIT AND LOSS ACCOUNT PUBLISHED FORMAT The Profit and Loss Account Published Format A Report to the Business Owners the Shareholders 90 PROFIT AND LOSS ACCOUNT PUBLISHED ... 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 ... or Processes providing the infrastructure of the business These are purchased for use within the business rather than for purposes of re-sale Gross Profit: Sales less Cost of Goods Sold 80 Interest:...
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THE BALANCE SHEET POCKET BOOK phần 10 pptx
Ngày tải lên :
07/08/2014, 19:22
... 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 ... 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 ... Reserves NB Page 60 Stock: The total value of raw materials, work in progress and finished goods 21 Tax: Part of company profits have to be used to finance the tax bill paid to the Government 81 Trading...
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Fact Sheet No.23, Harmful Traditional Practices Affecting the Health of Women and Children docx
Ngày tải lên :
14/03/2014, 14:20
... laws, the right of the child to the "enjoyment of the highest attainable standard of health", as laid down in article 24 (paras and 3) of the Convention on the Rights of the Child The origin of ... into consideration the conclusions and recommendations of the two regional seminars and the effects of the implementation of the Plan of Action The resolution also called upon the Secretary-General ... equality and gender-sensitive development programmes, taking into account the special needs of individual countries and, inter alia, the provisions of the Convention on the Rights of the Child and the...
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Addressing the Reproductive Health Needs and Rights of Young People since ICPD – The Contribution of UNFPA and IPPF doc
Ngày tải lên :
22/03/2014, 12:20
... Meeting the RH Needs of Adolescents and Youth has been allocated 75% of the budget for the RH sub-programme and 33 % of the total UNFPA funding Determination of the CP focus and balance of priorities ... Rights of the Child in Egypt 23 UNFPA and IPPF Evaluation: Egypt Country Report between the bride's father and the groom, or the groom's father, and revolve around economics and compatibility In the ... mission and objectives and comparative advantages The 5CP and 6CP were designed in the basis of evaluation reports and thematic evaluations, and the outcomes of the Programme Review and Strategy Development...
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Báo cáo " Balance of rice for the Mekong Delta - Viet Nam to 2050 in terms of industrialization and climate change '''' doc
Ngày tải lên :
24/03/2014, 01:21
... security and export Thirdly, the Mekong Delta is one of the great and fertile plains of Southeast Asian; is the food production and export area of the most important in the country In the future, ... 3.2 Analysis the changes of elements in the model In the original script of the model using actual values of the elements obtained from the secondary resources from the provinces and the primary ... Sci and climate change as today, the Mekong Delta’s paddy land is 1619.8 thousand in 2020 and is only 993.9 thousand in 2050 Fact and the above analysis shows that one of the plans to rice land...
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HEALTH BEHAVIOUR OF THE ELDERLY: BETWEEN NEEDS AND REALITY - A COMPARATIVE STUDY – doc
Ngày tải lên :
28/03/2014, 20:20
... perception of health education messages and their knowledge concerning a healthy lifestyle Another criterion for the evaluation of the intervention, and, simultaneously, of the success of the project, ... reasons for these differences, the influences on them, and likely future trends Description of the project Taking account of the variety of approaches observable in European countries, the idea ... structure of the households in these two neighbourhoods In Romania, or generations live in most of the houses and the maximum ratio between the number of people living in a house and its number of rooms...
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NEEDS AND PROBLEMS IN ENGLISH LISTENING AND SPEAKING SKILLS: A CASE STUDY OF THE METROPOLITAN POLICE OFFICERS AT COUNTER SERVICE AT CHANA SONGKRAM POLICE STATION pot
Ngày tải lên :
02/04/2014, 05:20
... Significance of the Study For better understanding of the daily routine and the English proficiency level of the metropolitan police officers (MPOs), this study can help the course planners of the Royal ... types of needs related to the specific group of learners in this study The first two types of needs taken into account for needs analysis of ESP course design are target needs and learning needs ... to decide which of the necessities the learner lacks Lacks are what the learners already know that are the gaps between the target proficiency and the existing proficiency of the learners Wants...
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báo cáo sinh học:" Narrowing the gap between eye care needs and service provision: a model to dynamically regulate the flow of personnel through a multiple entry and exit training programme" pdf
Ngày tải lên :
18/06/2014, 17:20
... workforce The computable model of an eye care MEES showing the stocks and flows of personnel through training and into and out of the The computable model of an eye care MEES showing the stocks and ... Testing the hypothesis Building the simulation components of the MEES model The proposed plan uses a stock (a group of identical individuals) and flow (the processes that change the level of a stock) ... stocks and flows of personnel through training and into and out of the workforce Figure illustrates the iThink rendering of Fig The actual number of personnel involved in each of these flows is...
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