1. Introduction Increasingly‚ we are seeing many firms from various industries allowing their customers to pay on credit. This action will inevitably have a direct implication on the financial statements of these firms‚ in terms of accounts receivables‚ allowance for bad debt and uncollectible debt expense. This is especially so when customers are unable to repay their debts. In this paper‚ we will examine the 2008 financial statement of four companies in the retail industry‚ namely
Premium Accounts receivable Balance sheet Retailing
Flow of Report * Discuss Supermarket * Questions (As we go along with the discussion‚ we are going to find the answers to these questions) * Discuss Supermarket Layout and Effects of Marketing * Market perspective (We have two points of view or perspective here‚ that is Supermarkets’ perspective and Consumer’s perspective but we will be more focus in Supermarkets’ perspective since we are IE students and later on some of us will be in line in Supermarkets’ industry. So markets are
Premium Supermarket Milk Retailing
even worse than they are now. We can’t run the plant just by the seat- of-the-pants.” Lou: His performance measure is whether the operation makes money. In order to evaluate the profitability‚ he thinks that net profit‚ return on investment and cash flow should be used as measurements. Bob Donovan: His performance measure is to finish everything that needs to be done in time and complete the order. He said‚ “I just saw what had to be done‚ put everybody to work on it‚ and the hell with the rules
Premium Profit Measurement Inventory
Dealing with Operating Leases in Valuation Aswath Damodaran Stern School of Business 44 West Fourth Street New York‚ NY 10012 adamodar@stern.nyu.edu Abstract Most firm valuation models start with the after-tax operating income as a measure of the operating income on a firm and reduce it by the reinvestment rate to arrive at the free cash flow to the firm. Implicitly‚ we assume that the operating expenses do not include any financing expenses (such as interest expense on debt). While this assumption
Premium Expense Generally Accepted Accounting Principles Depreciation
FUND FLOW ANALYSIS Every business concern‚ at the end of its financial period‚ prepares Income Statements and Balance Sheet. Income Statements show the net result‚ Net Profit‚ of the business operations and contains various expenses incurred and losses and revenue earned during that period. Balance Sheet gives a summary of assets and liabilities as on a particular date and shows the financial position of the business. The liabilities side of a balance sheet shows the sources from where funds
Premium Generally Accepted Accounting Principles Balance sheet Liability
Types of Operating Systems Within the broad family of operating systems‚ there are generally four types‚ categorized based on the types of computers they control and the sort of applications they support. The categories are: * Real-time operating system (RTOS) - Real-time operating systems are used to control machinery‚ scientific instruments and industrial systems. An RTOS typically has very little user-interface capability‚ and no end-user utilities‚ since the system will be a "sealed box"
Premium Operating system Unix
Overview of Mobile Operating Systems Today Samuel Echevarria Lee University February 29‚ 2012 Abstract The paper discusses the importance of mobile operating systems in today’s world‚ while also giving a brief overview of the important mobile OS’s that are popular in the US. Advantages and disadvantages are analyzed within each mobile OS and will give an insight as to which mobile OS caters to a user’s or business need. This is done by evaluating the smartphone market (market share‚ hardware sales
Premium Smartphone Mobile operating system Android
Running Head: Operating Systems - Linux Operating Systems - Linux Prepared by Jackie Riddick University of Phoenix November 18‚ 2007 Operating Systems - Linux Brief History. Linus Torvalds created the Linux operating system in 1991 while he was still a student at the University of Helsinki in Finland. He developed and released the Linux kernel under the GNU General Public License so that its source code would be free to all and others could modify it to meet their specific needs. The
Premium Linux Operating system Free software
Operating System Basics Functions of Operating Systems • An operating system is the software on a computer that manages the way different programs use its hardware‚ and regulates the ways that a user controls the computer. • Provide a user interface • Run programs • Organized file storage Types of Operating Systems • Real-time operating system – Very fast small OS – Built into a device – Respond quickly to user input – MP3 players
Free Operating system Graphical user interface
Mobile Operating Systems (Mobile OS) Introduction: A mobile operating system‚ also called a mobile OS‚ is an operating system that is specifically designed to run on mobile devices such as mobile phones‚ smartphones‚ PDAs‚ tablet computers and other handheld devices.Much like the Linux or Windows operating system controls your desktop or laptop computer‚ a mobile operating system is the software platform on top of which other programs can run on mobile devices. The operating system is responsible
Premium Smartphone Mobile operating system Operating system