5 & 6 Cash flow reporting and analysis REVISED BY DR SIMONA SCARPARO (FEBRUARY 2013). EARLIER R E V I S E D B Y D R G U S H O S S A R I ( J A N U A R Y 2 0 1 0 ) ‚ B A S E D O N O R I G I N A L M AT E R I A L P R E PA R E D BY GARRY CARNEGIE‚ GRAEME W INE‚ CHRISTINE JUBB AND JUDY NAGY Contents Lectures 5 & 6: Introduction 1 Objectives 1 Learning resources 1 Prescribed text Online readings Glossary CloudDeakin 1 2 2 2 Importance of cash flow information
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Assignment Week 1 Question 2.2 – Accounting and Cash Flows: Why is it that the revenue and cost figures shown on a standard income statement may not be representative of the actual cash inflows and outflows that occurred during a period? Financial Statements are prepared according to accrual rule of ‚ according to which cost and revenue are recorded as they occur and not when they are actually received or paid. This is why cash flows during the year may be different from revenue and costs
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period between buying materials and collecting cash. And the third period is the period between selling the product and collecting cash. Cash flow management should be done carefully. The mistakes which are made during calculation of NPV and IRR can be compensated‚ but cash flow must be designed well. While the company makes cash flow endeavoring‚ the collection time and collection amount are assumed pessimistic in order to be well-prepared towards collecting problems. The payment should
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Meaning: Cash flow statement is a statement which reflects sources and uses of cash whereas fund flow statement is a statement that reflects changes in the working capital or fund. Scope: The scope of cash flow is limited and it is based on the narrow concept of fund. i.e. cash alone whereas funds flow statement is a broader term and it is a wider concept of fund. Component: Under cash flow statement‚ cash is an important factor and it is the part of working capital whereas funds flow statement
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thus requires cash. When considering the overall cash flow of the yacht business we can see that it is suffering from cash flow problems ever since the business started. Although the monthly deficit has been decreasing every month due to the increased sales‚ the overall balance carried forward is gradually going up. It would be advisable for the business to borrow a lump sum in order to offset the negative balances and increase cash flow in the business. The business can look into increasing
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The Subjectivity of Happiness In the article “The subjectivity of happiness: on Mihaly Csikszentmihalyi’s ’Flow” by Chase Nordengren we learn that in order to be truly happy one must change themselves and not the environment. In addition to changing the way we think‚ our habits and our actions individuals have to take into consideration the idea of flow activities. Csikszentmihalyi’s states‚ happy individuals are one with the world‚ engaging in activities that match a high level of difficulty with
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Swift uses logical appeal to support his suggestion about what to do regarding the poverty. He calculates the number of babies "the number of souls in Ireland being usually reckoned one million and a half‚ of these I calculate there may be about two hundred thousand couples whose wives are breeders from which number I subtract thirty thousand couples‚ who are able to maintain their own children….there will remain an hundred and seventy thousand breeders. I again subtract fifty thousand for those
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subject that was used was the one that had the most consist numbers. What this means is that isotonic urine flow subject is not necessarily isotonic creatinine concentration subject. The kidney’s load for this was either a hypotonic‚ isotonic‚ alkalotic‚ or no solution at all. Based on the data above‚ some hypothesis were validated and other were not. In both the hypotonic and isotonic‚ the urine flow of the subjects increased as expected. This was due to the volume of water that the subjects had to drink
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The song “Red” by Taylor Swift includes many literary devices to convey a highly strong message. The most important literary devices the artist uses are personification‚ symbolism and hyperbole. Primarily‚ the artist uses personification to show the problem encountered in her life. Personification is the attributes of human traits‚ emotion and form applied to something nonhuman. It is used to give writing life‚ and relate ideas and objects to humans‚ which is more effective to convey the author’s
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How Information Flows Within An Organization Robert G. Ruvalcaba CIS/207 June 16‚ 2014 Nellis Freeman Information Flow Must Be Relevant and Specific Although there exists an age-old saying “too much information is never enough‚” specific need must be established in order to disseminate information properly. Without specific guidelines‚ information flood inhibits the ability to tailor the data for use and brings up privacy issues‚ which must ultimately be addressed and mitigated
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