Accrual Method Non-profit organizations has two methods they use (1) accrual accounting method and (2) cash basis accounting. The accrual accounting method is what non- profit organization’s use it allows for the organization to keep track of all financial statements‚ cash transactions‚ expenses coming in and going out. All revenue the organization receives the accrual method would create an account for outstands cash flow. The difference between accrual accounting method and cash basis accounting
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Write Up: Mini Case ofChapter 10: The Basics of Capital Budgeting: Evaluation Cash Flows Oct 2‚ 2014 Executive Summary: We heritage $1 million from our grandfather‚ and we just received our master degree in MBA‚ and because we love to be our own boss and‚ we don not have the skills to trade on the market‚ we decided to purchase an established franchise in the fast-food area to make some investments. We chose two franchises: L‚ Lisa’s Soups‚ Salads‚ & Stuff which serves breakfast and lunch;
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corrects every student utterances. He or she also answers students’ questions and evaluate the students’ learning. The major steps in teaching skills are the following: Instruction / Review Set the stage for learning. Planning the content and method of delivery. Managing the available time efficiently. Development Model the expected learning outcomes by providing clear explanations and examples. Presenting the content in an interesting and motivating way. Explaining and demonstrating
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audio-lingual method‚ Army Method‚ or New Key‚[1] is a style of teaching used in teaching foreign languages. It is based on behaviorist theory‚ which professes that certain traits of living things‚ and in this case humans‚ could be trained through a system of reinforcement—correct use of a trait would receive positive feedback while incorrect use of that trait would receive negative feedback. This approach to language learning was similar to another‚ earlier method called the direct method. Like the
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Three of the earliest teaching methods were the Grammar-Translation Method‚ the Direct Method‚ and the Audio-lingual Method. Discuss these three methods. Also‚ explain their shortcomings which led to more current approaches in the teaching of grammar to L2 speakers. 1. i) Grammar Translation Method (GTM): Grammar-translation method is the extension of the Classical method which began in Germany (Prussia) in the late 18th century. It was then become popular in the early 19th century. It is one
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Explain. (2 points) * From the statement of AirThread case‚ we know that American Cable Communication want to raise capital by Leveraged Buyout (LBO) approach. This means ACC will finance money though equity and debt to buy AirThread and pay the debt by the cash flows or assets of AirThread. * In another word‚ it’s a highly levered transaction using a fixed WACC discount rate; however the leverage is changing in fact. * If we want to use WACC method‚ one assumption must be met: this program
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Analyze company cash flows East Coast Yachts has a strong operating cash flow highlighted by strong earnings before interest and taxes of $88‚416‚000. With the addition of $20‚160‚000 in depreciation and subtraction of $30‚921‚000 in taxes‚ they managed an operating cash flow of $77‚654‚400. East Coast Yachts appears to be in or approaching a growth mode with their capital spending on fixed assets increasing by $60‚000‚000 during the fiscal year. However‚ they made the wise move of reducing
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Funds flow statement shows the changes in the financial position between two balance sheet dates. It represents the movement of funds and the movement can be inward called as income or receipts. In case of outward movement‚ it is represented by expenditure or payments. The term‚ "funds" has different meanings. In the context of funds flow statement "funds" means the net working capital. Flow of funds means changes in funds position of changes in working capital. Working capital refers to that
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investment. Ranking projects is often used in the situation of capital rationing. PBH might have had difficulties in terms of availability of cash‚ which would justify the use of the Payback method. However‚ it’s an old system that hasn’t been revised for years‚ now conditions have changed. Liquidity of the projects is not essential‚ since the hotel has enough cash on hand to finance the projects without the need to take on additional debt. • The PBH Financial Controller Kornkrit felt that past proposals
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