estimates that Harnischfeger made during 1984. Estimate‚ as accurately as possible‚ the effect of these on the company’s 1984 reported profits. • Refer to Note 2‚ Harnischfeger included in net sales products purchased from Kobe Steel. Also‚ Financial Statements of certain foreign subsidiaries were included on the basis of their fiscal years ended 31 July 1984. Although it had no significant impact on net income‚ it did increased net sales by $5.4 million. • Also from Note 2‚ Harnischfeger had changed
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Another name for operant conditioning is instrumental learning‚ introduced by Edward L. Thorndike 1913. Thorndike began studying “animal thinking”. Cat experiment: cat would perform a specific response‚ such as pulling a wire or a lever and was rewarded food after each escape. “law of effect” behavior is influenced by its consequences First book published‚ the behaviour of organisms 1938. Skinner demonstrated that organisms tend to repeat those responses that are followed by favourable consequences
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GROUP 1 REPORT FINANCIAL RATIOS Financial ratios are useful indicators of a firm’s performance and financial situation. Most ratios can be calculated from information provided by the financial statements. Financial ratios can be used to analyze trends and to compare the firm’s financials to those of other firms. In some cases‚ ratio analysis can predict future bankruptcy. SOURCES OF DATA FOR FINANCIAL RATIOS Balance Sheet Income Statement Statement of Cash Flows Statement of Retained
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Current Ratio 2012 (‘000) 2013 (‘000) (Current Asset)/(Current Liabilities) (Current Asset )/( Current Liabilities) = (RM 308‚510)/RM161‚786 = RM337‚728/(RM 222‚768) = 1.91 : 1 = 1.52 : 1 The table above shows that Dutch Lady has a decreased
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of Rs 10 at Rs 8 Give two examples of ‘Capital receipts’. Give two circumstances in which sacrificing ratio may be applied (1) (1) (1). (1) (1) Show how you would deal with the following items in the final accounts of a club: (3) Debit credit Prize fund Prize fund Investments 1‚20‚000 Income from Prize fund Investments Prizes awarded 9000 Q7. 1‚20‚000 12000 A‚B and C are partners sharing profits and losses in the ratio of 1 : 2: 3. They have omitted interest on capital @ 8% p.a. for two
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1. Referring to Exhibit 1‚ compute the annual percentage change in net income per common share-diluted for 1998–1999‚ 1999–2000‚ and 2000–2001. (Year 1998) 3‚180 x .24 = 763.20 763.20-1‚017.42/763.20=.33 or 33% increase (Year 1999) 3‚282 x .31 = 1‚017.42 Year 1998–1999 = 33% increase 1‚017.42-1‚858.45/1‚017.42=.82 or 82% increase (Year 2000) 3‚379 x .55 = 1‚858.45 Year 1999–2000 = 82% increase 1‚858.45- 922.59/1‚858.45= -.50 or 50% decrease (Year 2001) 3‚417 x .27 =
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Periodic Inventory System Perpetual Inventory System Purchases xxx Accounts Payable Purchase of merchandise on account Merchandise Inventory Accounts Payable Purchase of merchandise on account xxx Accounts Payable Merchandise Inventory Return of merchandise xxx Accounts Receivable Cost of Sales Sales Merchandise Inventory Sale of merchandise on account xxx xx Sales Returns and Allowances Merchandise Inventory Accounts Receivable Cost of Sales Return of merchandise xxx xx xxx xxx Merchandise
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FINANCIAL RATIOS Gross Profit to Sales (Gross Profit Ratio): profitability ratio that shows the relationship between gross profit and total net sales revenue. Gross margin/Net sales The gross margin is not an exact estimate of the company’s pricing strategy but it does give a good indication of financial health. Without an adequate gross margin‚ a company will be unable to pay its operating and other expenses and build for the future. In general‚ a company’s gross profit margin should be stable
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2009 FIANANCIAL STATEMENT ANALYSIS BEXIMCO PHARMA ASSIGNMENT ON Financial Report & Ratio Analysis CURSE NAME: Financial Accounting Course Code: ACT (142) Program: BBA Submitted BY Md. Akther Sayed Id No: 10510508 Bachelor of Business Administration Submitted TO Farhana Rohman Course Instructor of Financial Accounting Department of Business Administration Submission Date 29th December‚ 2010
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Chapter one 1. What is a telescreen? What is its purpose? The telescreen is a sort of T.V. / radio/ security camera‚ its purpose is to monitor the people and make sure they are keeping with the Party ideals. 2. What is Newspeak? Newspeak is a new form of language‚ one that had been perfected by the government and is used by Party members. 3. What are the four ministries? The four ministries are as follows; Minitru‚ Miniluv‚ Minipeace and Miniplenty. 4. What are the slogans of
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