Accounting: Topic 6: Analysis And Interpretation Of Financial Statements (Part 2) Capital Structure Analysis Proportion of debt financing relative to equity financing (=gearing or leverage) * Reflects the entity’s financing decisions * Investments in assets are funded externally by liabilities‚ or internally by owner’s as shown in accounting equation (A=L+OE) Debt to equity ratio: Total liabilities/ Total equity x 100=x% Debt ratio: Total liabilities/ Total asset x 100=x%
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Case 10-2 1. Ida needs to test the U.S. commercial building for recoverability under both U.S. GAAP and IFRSs. Recoverability test is one of the requirement tests for impairment. As a result‚ we need to verify if impairment should be recognized. 2. The impairement is $600‚000. GAAP methodology of determining impairment uses a two-step recoverability test. Step one‚ requires a company to estimate the future undiscounted cash flows expected from the use of that asset and its eventual disposition
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Steps of The Scientific Method The Question Your science fair project starts with a question. This might be based on an observation you have made or a particular topic that interests you. Think what you hope to discover during your investigation‚ what question would you like to answer? Your question needs to be about something you can measure and will typically start with words such as what‚ when‚ where‚ how or why. Background Research Talk to your science teacher and use resources such as books
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Costs assigned to the building of a house should appear on the income statement when Answer a. the purchase order to manufacture the house is received. b. the house is sold. c. cash is collected for the sale of the house. d. the house is completed. The basic document for keeping track of costs in a job order costing system is a Answer a. labor time card. b. job order cost card. c. process cost report. d. materials requisition form. The following information is available at the
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BM6026 - Managerial Accounting & Finance Mini Assignment - Sem 1 2014/2015 Name : Suriati Binti Yusse Matric no : MB1412199T Class : Tuesday - 7.00PM - 10.00PM product selling price Variable Cost : Material : Extract of Tongkat Ali Other Ingredients Packing Material Overhead Cost : Drying cost of liquid Other Overhead Cost Labour Cost : Processing Packaging Total Variable Cost Unit Contribution Margin Expected volume sales % of total sales Weighted Contribution Q1 : capsule
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Chapter 8 Activity-Based Costing: A Tool to Aid Decision Making Solutions to Questions 8-1 Activity-based costing differs from traditional costing systems in a number of ways. In activity-based costing‚ nonmanufacturing as well as manufacturing costs may be assigned to products. And‚ some manufacturing costs—including the costs of idle capacity—may be excluded from product costs. An activity-based costing system typically includes a number of activity cost pools‚ each of which has its
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Fetch Execute Cycle Submitted by: Anna Mazhar 10 C Red Steps of Fetch Execute Cycle • • Fetch – The next instruction must be located‚ moved across at least one system bus to the processor Execute – The instruction must be carried out‚ this often requires information be moved around in one or more registers and system memory. Registers • • • • Program Counter (PC) – The location of the next instruction. Memory Access Register (MAR) Current Instruction Register (CIR) or (IR) – The current instruction
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market goes through a certain sequence of stages known as Product Life Cycle. It is a sequential stage and its length varies from one product to the next. the main stages of the product life cycle are: development‚ introduction‚ growth‚ maturity and decline stage. 1. Development Stage It is the first stage of product life cycle. It is an important stage that is almost ignored by the traditional financial accounting model. A product starts from a new ideas or possible inventions 2. Introduction
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http://smallbusiness.chron.com/difference-between-traditional-accounting-computerized- accounting-4021.html INTRODUCTION: Before the advent of fast and cheap computers‚ accounting traditionally was processed manually with all transactions recorded in columnar papers and kept in voluminous binders. Once computers became popular and software affordable‚ accounting tasks moved into this medium‚ where concepts stayed the same but mechanics changed from papers to programs. AIMS AND OBJECTIVE:
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October. 3.30 Cash Budget January Cash receipts from sales: ($6.20 x 40 000) $248 000 ($6.20 x 35 000) Cash payments for: Purchases $4.70 x (30 000 + 12 000 – 9 000) $155 100 $4.70 x (40 000 + 10 500 – 12 000) General and administrative expenses 15 000a Other cash payments 71 500 Total cash payments $241 600 Net cash inflow (outflow) from operations $ 6 400 Add: Beginning cash balance from operations 75 000 Ending cash balance from
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