Trident University International Module 1: Session Long Project ACC 501: Accounting for Decision Making 23 November 2012 Session Long Project Pickett Company Working Trial Balance 31-Dec-12 Accounts Debit (-) Credit (+) Accounts payable $14‚500.00 Accounts receivable $28‚000.00 Cash $46‚500.00 Common stock $10‚000.00 Depreciation expense $18‚250.00 Cost of goods sold $402‚610.00 Equipment (net of depreciation)
Premium Generally Accepted Accounting Principles Balance sheet Asset
220 Interest Payable 230 Wages Payable 240 Taxes Payable 250 Unearned Revenue 260 Notes Payable $3‚444 $6905 $215 $9‚754 522 2‚133 2‚133 (569) (569) Other Changes (19) (1‚858) (120) (1‚997) $3‚947 Balance‚ End of Period $5‚801 $95 $9‚843 Chapter 1 Liability Accounts = DR Normal Analyze‚ Journalize‚ Post Pg. 62 CR - + CR Normal DR DR Normal CR **General Ledger Pg. 68: T-Accounts as Assets‚ Liabilities‚ Equity**
Premium Inventory Generally Accepted Accounting Principles Balance sheet
Chapter 3 Chapter 4 Book Value Per Share (BVPS) = Total Book Equity / Number of Shares Profit Margin (PM) = Net Income / Sales Net Operating Working Capital (NOWC) = Current Assets - (Current Liabilities - Notes Payable) Equity Multiplier = Assets / Equity Free Cash Flow (FCF) = EBIT (1 -T) + Dep. - (Capex + ∆NOWC) Total Asset Turnover (TATO) = Sales / Total Assets Market Value of Equity = Stock Price x Number of Shares - Total Book Value of Equity Total Amount of Debt
Premium Generally Accepted Accounting Principles Financial ratios Financial ratio
various financial statements like balance sheet‚ income statement‚ and statement of cash flow and owner’s equity with its advantages and disadvantages of preparing this statement with an example. INTRODUCTION Financial statements provide information of value to company officers and various external parties‚ such as investors and lenders of funds. Publicly owned companies are required to publish general-purpose financial statements that include a balance sheet‚ income statement‚ and statement of
Premium Generally Accepted Accounting Principles Balance sheet Financial statements
The different perspectives which balance scorecard looks at are: 1. Financial Perspective – How does firm look to the shareholders? 2. Customer Perspective – It addresses what the customers expect. 3. Internal business perspective – It help the organisation to identify processes at which they need to excel 4. Learning/innovation perspective – It addresses what the organisation needs to improve to create value in the future. They argued that Balance scorecard can act as a benchmark against
Premium Management Strategic management Organization
PVR bluO Entertainment Limited (PVR bluO) Presently the Company operates two bowling alley centers at Ambience Mall-I‚ Gurgaon and Ambience Mall-II‚ at Vasant Kunj‚ New Delhi. The Company has made a roadmap for expansion of its business and will accordingly open additional bowling centers in India at Pune‚ Bangalore‚ Chandigarh‚ Ludhiana and Noida. These bowling centers on being operational are expected to enhance the income and profitability of the Company. Industry Structure & Development The
Premium Film Movie theater Cinema of India
particular aim. a study without objectives cannot reach the destination. My industrial tour report was also directed to some particular targets. The basic objectives is to know about the Performance Evaluation Through Ratio Analysis of Usmania Glass Sheet Factory Ltd. However the main objectives of the study are as follows: 1. To know about the sample enterprise 2. To know bout the Performance of the sample enterprise 3. To examine the Lacking of the sample enterprise 4. To make some recommendation
Premium Financial ratios Financial ratio Generally Accepted Accounting Principles
the annual report. Contents * The annual report is an informal document‚ so the content will vary from company to company‚ what is most important to communicate to shareholders. Typically though‚ each annual report will include at least a balance sheet and a list of company
Premium Balance sheet Financial statements Auditor's report
Balance of Payments: Meaning and Components The Balance of payments of a country is a systematic record of all economic transactions taking place between the country and other countries over a given period of time. It includes both exports and import of goods as well as services. Many confuse Balance of Payments (BoP) with Balance of Trade (BoT).However‚ BoT only takes into account the transactions arising from imports and export of goods. Transactions recorded in BoP account can be classified
Free Export International trade Balance of trade
SAMPLE BALANCE SHEET Most accounting balance sheets classify a company’s assets and liabilities into distinctive groupings such as Current Assets; Property‚ Plant‚ and Equipment; Current Liabilities; etc. These classifications make the balance sheet more useful. The following balance sheet example is a classified balance sheet. Sample Balance Sheet: Example Company Balance Sheet December 31‚ 2010 ASSETS | | | LIABILITIES | Current Assets | | | Current Liabilities | | | Cash
Premium Marketing Management Strategic management