companies would agree that as the risk of physical injury occurring on the job increases‚ the wages paid to employees should also increase. Hence it makes financial sense for employers to make the workplace safer: they could thus reduce their payroll expenses and save money." Discuss how well reasoned you find this argument. In your discussion‚ be sure to analyze the line of reasoning and the use of evidence in the argument. For example‚ you may need to consider what questionable assumptions underlie
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Sale of new common stock 16‚850 Cash sales 51‚000 39‚000 Total receipts 89‚750 76‚250 Total Available Cash 99‚750 86‚250 Less: Disbursements Purchases of inventory 55‚000 33‚000 Operating expenses 6‚750 6‚750 Selling and administrative expenses 12‚500 12‚500 Dividends 19‚000 Equipment purchase 6‚000 Total disbursements 93‚250 58‚250 Excess (deficiency of available cash over disbursements) 6‚500 28‚000 Financing Borrowings
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BRIEF HISTORY OF THE FIRM F.G.V. ACCOUNTING OFFICE (F.G.Valino Accounting and Tax Advisors) The FGV Accounting Office is a firm committed to providing high quality services in the field of audit‚ taxation‚ accounting and management consultancy. Our practice is strongly founded in our philosophy of providing the most reliable‚ effective and efficient services that delivers value to our clients in Central and Northern Luzon FGV Accounting Office was established in Cabanatuan City‚ Nueva Ecija in
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HINDUSTAN AERONAUTICS LIMITED BALANCE SHEET As at 31st March 2008 Sch. SOURCES OF FUNDS Shareholders’ Funds Capital Reserves and Surplus (Rs. in Lakhs) 31st March ’08 31st March ’07 1 2 12050.00 516322.34 528372.34 12050.00 391391.74 403441.74 Loan Funds Secured Loans Unsecured Loans Deferred Liabilities (Net) Deferred Tax Liabilities (Net) 3 0.00 233.73 233.73 168.80 111693.68 515537.95 4 4a 202.52 137904.62 666479.48 APPLICATION OF FUNDS Fixed Assets Gross block Less :
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accounting information system is controlled by its accounting managers. Management accounting is related to accounting information adopted by companies for internal decisions made on how the business should be operated in terms of expenses incurred and sales generated from such expenses. Wiley (n.d) presented some evidence to who how Coca-Cola makes use of cash book ledger for its management accounting information‚ and the company’s cash book ledger is divided into two sections. One section is used for cash
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OPERATIONS AND PRODUCTIONS MANAGEMENT – GEMA 5400 | Brunswick Distribution Inc | Case Analysis | | | | Table of Contents Introduction ………………………………………………………………..1 Executive Summary ……………………………………………………2 Application and Analysis ……………………………………………..3 Literature Review………………………………………………………….4 Conclusion……………………………………………………………………..5 Bibliography…………………………………………………………………..6 Appendix…………………………………………………………………………7 INTRODUCTION Brunswick Distribution started as a small
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water‚ coffee‚ energade etc. • Affiliation fees. This is recorded as an expense. • Honorarium. This is recorded as an expense. • Accumulated Fund account. This account replaces the Capital account‚ as no capital is contributed. • Income and Expenditure account. The Income and Expenditure account replaces the Profit and Loss account of a trading business. The surplus (income exceeding expenditure) or shortfall (expenses exceeding income) is transferred to the Capital Fund account.
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Results Potential Gross Income $2.30/sq ft * 201‚707 sq ft $463‚930.00 Leasable space 201‚707 sq ft Parking 400 * $145 $58‚000.00 Vacancy allowance: 15% 15%* ($463‚930+$58‚000) $ 78‚290.00 EGI: $463‚930-$69‚590 $443‚640.00 Operating expenses: 32% of EGI $257‚094*.32 $141‚965.00 Net operating income: $257‚094 - 82‚270 $301‚675.00 Assumptions Changes in Rent “Commercial real estate investors and occupiers turned more cautious in response to political‚ fiscal and economic uncertainty
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proprietor who has gone bankrupt‚ however has all the machines and factory for sale. The building will sit on 5 acres of territory and also have a total of 10 vehicles. The vehicles will contain 8 ready mix trucks‚ 1 bulker truck‚ and 1 hauling truck. The expense to purchase the factory is $1‚086‚742.30. The bank is ready to finance the loan at 5.50% rate of interest during 5 years‚ which would result in the monthly installments $20‚758.04. The next stage to having financing would be to pay for all of the
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Aravind Eye Hospital – Case Study Exhibit 4 – Historical Patient Statistics(Consolidated) Year | Paying(screening visits) | Paying(surgery) | Free and Camp(screening visits) | Free and Camp(surgery) | 1976 | - | 248 | - | - | 1977 | 15‚381 | 980 | 2‚366 | - | 1978 | 15‚781 | 1‚320 | 18‚251 | 1‚045 | 1979 | 19‚687 | 1‚612 | 47‚351 | 2‚430 | 1980 | 31‚334 | 2‚511 | 65‚344 | 5‚427 | 1981 | 39‚470 | 3‚139 | 75‚727 | 8‚172 | 1982 | 46‚435 | 4‚216 | 79‚367 | 8‚747 | 1983 | 56‚540 |
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