Financial Accounting Final Study Guide Liabilities – Probable debts or obligations that result from past transactions Current Liabilities – Are due within one year of the balance sheet date Liquidity – The ability to pay current obligations Working capital – Current assets minus current liabilities Accrued Liabilities – Expenses that have been incurred but have not been paid at the end of the accounting period Deferred Revenues – Revenues that have been collected but not yet earned‚ they are
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president of SM Prime Holdings Inc. is Mr. Hans T. Sy. D. What types of stock are they authorized to issue? How many are the authorized shares? How much are their par values? How many shares are issued? How many shares are subscribed? CASH DIVIDEND PER SHARE - P 0.29 in 2012‚ P 0.27 in 2011 and P 0.25 in 2010. 2012 2011 STOCK PRICES HIGH LOW HIGH LOW 1ST Quarter P18.20 P13.30 P11.76 P9.96 2nd Quarter P17.28 P12.10 P12.18 P10.90 3rd Quarter P14.32 P12.54 P13.20 P10.94
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through week 4 of Principles of Accounting II‚ so far‚ we have absorbed ourselves with a litany of accountancy material. Week 4 continued with variety of content that contained: identifying kinds of shares issued by companies‚ computing shares‚ dividends‚ and stock splits‚ and documenting treasury stock deals. Also discussed in text and throughout discussion questions was the use of cash flows and types. We also covered both vertical and horizontal analysis. Cash Flow and Shares In any industry
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However‚ there are many other important issues which are facing Disney. These range from Disney’s abysmal return on investment in recent theme park investments‚ to the complete failure of Disney’s motion picture division‚ to Disney’s alarmingly high dividend payout rate. In the following four sections‚ we will address these four issues Disney faces and recommend solutions to improve the financial health of Disney. Theme Parks Issue Recently‚ Disney has been following a bad investment policy. Disney
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dark. Both are well known and have won quality awards. The case centers around the financing of the company’s expansion into the Ukrainian market (and possibly further into Eastern Europe) and its impact on financial planning‚ future dividends and employee compensation. Background Facts A fire destroyed the manufacturing plant in 1994. New equipment was purchased. The new equipment was more efficient and was capable of increasing the capacity. Once DB expanded into the
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demonstrate a specific positive instance in the use of leveraged recapitalization. Leveraged Recapitalization Leveraged recapitalization is a financial strategy in which a company will take on large amounts of debt to either issue a large dividend or repurchase shares. The goal is to give as much back to a company’s shareholders as possible. This in part lowers the company’s overall Weighted Average Cost of Capital (WACC) since the cost of issuing debt is less expensive than issuing stock
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Keep track of all the shares and the foot notes‚ split inventory accordingly Sales and Collections Adjust for cash and credit sales from total sales Record total units sold (will be used in E/B calculation for final goods) Manufacturing Process Record the proxy used to calculate pFOH. (Ex: Direct labour‚ Direct labour hour‚ Machine hour) Fixed Assets Adjust for proper allocation of Land/Building purchased Record how much % of the building is used for production (WIP %) Some assets
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Kazakhstan University of Management‚ Economics‚ and Strategic Research Bang College of Business MBA program Term Paper: Financial analysis of “JSC Shubarkol komir” and “JSC Sat&Company” Prepared by: 20101675 Kim Jonghon 20091481 Nurtas Kadyrbayev Instructor: M Mujibul Haque‚ Ph.D. Executive Summary This paper provides an analysis and evaluation of the current and prospective
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internal compliance * Auditing fees * Dividends Much of the factors are above are very difficult to quantify‚ but using assumptions we could have an idea of the cost over a 5 year basis to compare with preferred shares. First‚ let’s find a dividend cost‚ hoping the company does well and we pay out a 20% dividend rate with a growth of 25% in sales from 2007 - 2012. We get a total dividend amount to be 18.82 million (APPENDIX ONE). Since dividends are not an obligation but they are a benefit
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TRUE | 7. The cumulative feature of stock only applies to preferred stock. TRUE | 8. Dividends in arrears are not considered a liability because no obligation exists until the dividend is declared by the board of directors. TRUE | 9. A prior period adjustment always includes a credit to Retained Earnings. FALSE | 10. Three important dates relating to cash dividends are: date of declaration‚ date of record‚ and date of payment. TRUE | 11. To be considered a
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