(a) Following two problems are regarding issues in Partnership Accounts‚ kindly solve both : [ 4 x 5 = 20 marks ] (ii) Anil and Mukesh are partners sharing profit and losses in the ratio of 3 : 2. Govind is admitted for ¼th share of firm. Thereafter Madan enters for 20 paisa in a rupee. Compute new profit sharing ratios under both the admission of partners. (iii) The following Goodwill Account was opened by the partners of R and S‚ on the admission of H as a new partner into firm Om and Sons. Calculate
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TABLE OF CONTENTS INTRODUCTION 3 MANAGERIAL FINANCE: 3 FINANCIAL STATEMENTS ANALYSIS: 3 RATIO ANALYSIS: 3 FAUJI CEMENT BALANCE SHEET AND PROFIT AND LOSS ACCOUNT 4 RATIO ANALYSIS: 9 INTRODUCTION MANAGERIAL FINANCE: • Managerial finance is concerned with the duties of the financial manager in the business firm. • The financial manager actively manages the financial affairs of any type of business‚ whether private or public‚ large or small‚ profit-seeking or not-for-profit
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FINANCIAL RATIOS Financial ratios are indicators of a company’s performance as discernable from the company’s Balance Sheet and income Statement. We will discuss some of the simple ratios of a company and talk about their significance. Liquidity Ratios: Show the company’s ability to pay of its current liabilities from its current assets. 1. Current Ratio Current assets should be significantly higher than current liabilities so that the current ratio is higher than 2:1. 2. Quick Ratio
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THE ROLE OF FINANCE. A. COMPARING THE ACCOUNTANT AND THE FINANCIAL MANAGER. The role of an accountant is like a skilled technician who takes measures of a company’s health and writes a report financial managers examine the data prepared by accountants and make recommendations to top management regarding strategies for improving the company’s financial strength. (2) A manager cannot make sound financial decisions without understanding accounting information.
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Manilalectric Company and Subsidiaries Statement of Financial Position As of Dec.31‚2013 Common Size % 2013 2012 2011 ASSETS Noncurrent Assets Utility plant and others Investment in associates and joint ventures Investment properties Deferred tax assets- net Other noncurrent assets- net 42.65 5.08 0.58 2.04 8.94 50.40 0.84 0.75 1.41 4.07 49.98 0.4 0.78 0.34 3.12 Total noncurrent Assets 59.59 57.47 54.63 Current Assets Cash and cash equivalents
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FINANCIAL RATIOS LIQUIDITY RATIOS Current Ratio: = current assets / current liabilities ▪ The higher the ratio‚ the greater the "cushion" between current obligations and a firm ’s ability to meet them. ▪ Use: An indication of a company ’s ability to meet short-term debt obligations; the higher the ratio‚ the more liquid the company is. Current ratio is equal to current assets divided by current liabilities. If the current assets of a company are more than twice the current liabilities
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GROUP 1 REPORT FINANCIAL RATIOS Financial ratios are useful indicators of a firm’s performance and financial situation. Most ratios can be calculated from information provided by the financial statements. Financial ratios can be used to analyze trends and to compare the firm’s financials to those of other firms. In some cases‚ ratio analysis can predict future bankruptcy. SOURCES OF DATA FOR FINANCIAL RATIOS Balance Sheet Income Statement Statement of Cash Flows Statement of Retained
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Learning Goal 6: Explain the relationships among financial decisions‚ return‚ risk‚ and the firm’s value. 1) Any action taken by the financial manager that increases risk will also increase the required return. True or False 2) In common stock valuation‚ any action taken by the financial manager that increases risk will cause an increase the required return. True or False 3) In common stock valuation‚ any action taken by the financial manager that increases risk will cause an increase
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Ratio Analysis Paper Before beginning an analysis of a company it is necessary to have a complete set of financial statements‚ preferably for the pas few years so that historical trends can be obtained. Ratios are a way for anyone to get an idea of the financial performance of a company by using the information contained in the financial statements. Ratios are grouped into four basic categories‚ liquidity‚ activity‚ profitability‚ and financial leverage. This document will use a variety of these
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PVR bluO Entertainment Limited (PVR bluO) Presently the Company operates two bowling alley centers at Ambience Mall-I‚ Gurgaon and Ambience Mall-II‚ at Vasant Kunj‚ New Delhi. The Company has made a roadmap for expansion of its business and will accordingly open additional bowling centers in India at Pune‚ Bangalore‚ Chandigarh‚ Ludhiana and Noida. These bowling centers on being operational are expected to enhance the income and profitability of the Company. Industry Structure & Development The
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