27‚000 (To record payment of bond interest and amortization of bond discount) C. Dec.31 Bond Interest Expense 28‚187 Discount on Bonds Payable 1‚187 Bonds Interest Payable 27‚000 (To record account bond interest and amortization on bond discount) (b)‚ (c)
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Table of Contents Company Overview 4 Issues 5 Analysis External Analysis Dominant Economic Feature 8 Competitive Forces Five Forces Model 10 Driving Forces 12 Key Success Factors 14 Competitor Analysis 15 Industry Attractiveness 21 Internal (Company) Analysis Company Strategies 21 SWOT Analysis 23 Value Chain Analysis 29 Competitive Strength Assessment 30 Strategic Issues and Obstacles
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Boston Chicken traded around $40‚ representing a price-earnings multiple of 40 and a market-book ratio of 3. The company’s spectacular success was attributed to the leadership of a group of investors headed by Scott Beck‚ former vice chairman of Blockbuster Entertainment‚ who took control in 1992. Enthusiasm for the company in 1994 was summarized in The Washington Post as follows: Perhaps no company better captures the spirit of the new economy than Boston Chicken Inc.‚ the hottest of last year’s
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Employee benefits 1.) Pogi Company has established a defined benefit pension plan for its employees. Annual payments under the pension plan are equal to 3% of an employee’s highest lifetime salary multiplied by the number of years with the entity. An employee’s salary in 2011 was P500‚000. The employee is expected to retire in 10 years‚ and the salary increase are expected to average 4% per year during the period. On December 31‚ 2011‚ the employee has worked for 15 years‚ The future value
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100 Years Later Overview Topic: The Titanic Speaker: Jessie Tello Purpose: To inform about one of the most iconic tragedies of all time‚ the sinking of the Titanic. Thesis: From one of the biggest disasters in history to the blockbuster movie that is the highest grossing film in history‚ the sinking of the Titanic remains one of the most famous tragedies in history. I. Introduction A. Morgan Robertson once wrote a book called The Wreck of the Titan. A book about what was believed
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1997‚ the online movie rental business has been changing constantly forcing companies to adapt their strategy. At the earliest activity of Netflix‚ Blockbuster dominated the market and customers were renting VHS movies and DVDs directly from retail locations‚ around 70% of the rental concerned new releases
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assets and intangible assets for the year ended May 31‚ 2014 (in millions): other plant assets $965.8; land $221.6; patents and trademarks (at cost) $515.1; machinery and equipment $2‚094.3; buildings $974; goodwill (at cost) $193.5; accumulated amortization $47.7; and accumulated depreciation $2‚298. Prepare a partial balance sheet for Nike for these items. (List Property‚ Plant and Equipment in order of Land‚ Buildings and Equipment.) NIKE‚ INC. Partial Balance Sheet As of May 31‚ 2014
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Intangible Assets: An intangible asset‚ despite not having a physical form to it‚ has great value to a company and is to be disclosed in the financial reports. Some companies only disclose the brand and goodwill as their only intangible assets‚ while others include more such as software and the company trademarks (Loftus et al. 2012). The Accounting Standard AASB 138 advises businesses on the accounting treatment of these intangible assets‚ but only if the specific criteria have been met for an
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journal entries to record the following transactions. (1) The issuance of the bonds on July 1‚ 2010. (2) The accrual of interest and the amortization of the discount on December 31‚ 2010. (3) The payment of interest and the amortization of the discount on July 1‚ 2011‚ assuming no accrual of interest on June 30. (4) The accrual of interest and the amortization of the discount on December 31‚ 2011. (b) Show the proper balance sheet presentation for the liability for bonds payable on the December
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PROBLEM NO. 1 - Heats Corporation Requirement no. 1 Notes payable: Arising from purchase of goods Arising from bank loans‚ on which marketable securities valued at P600‚000 have pledged as security‚ due Dec. 31‚ 2005 Arising from advances by officers‚ due June 30‚ 2005 Employees’ income tax withheld Advances received from customers on purchase orders Containers’ deposit Accounts payable arising from purchase of goods (P170‚000 + P30‚000) Customers’ account with credit balance Cash dividends payable
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