Capital Expenditure vs Revenue Expenditure Carlos Flannigan XACC/291 Instructor: Tameka Johnson October2 ‚2014 Expenditures are unavoidable for any company to exist in the competitive market‚ to expand the business or to find new opportunities to open up beneficial business in those areas‚ etc. Expenditure is defined as payments of cash or cash equivalent for goods or services‚ or a charge against available funds in settlement
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Facebook today has become a synonym for people across the world to connect with others and share their thoughts and ideas. THE CASE: Shareholders passed a resolution asking to generate revenues from the increasing user base. The charge could be some monthly fee or from a new unit being added. The latest revenue of Facebook is quoted as $1.6 billion and net income of $500 million. The company is planning to go for an IPO in near future and also the valuation of the company is $100 billion. THE
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for Revenue Cycle Management and Medical Records Overview Physician practices are being called on to do more than ever before. Today’s physicians must treat more patients‚ document interactions more meticulously‚ wrangle with more complex managed care rules‚ keep track of an ever-expanding array of drugs‚ submit and track claims and pay rising malpractice insurance bills. In many cases‚ physicians must treat 20 percent more patients than they did five years ago to generate the same revenue. In
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Chapter 10 Auditing the Revenue Process SEC SAB101: Revenue recognition 1. 有persuasive evidence 有证据 2. Delivery occurred‚ service rendered，东西给了服务于需求 3. Price is fixed/determinable 价格固定 4. 有collectability钱收的回来 Fraud Risk in Revenue cycle: 欺诈风险 1. Side agreement: off-book‚ adjust record to entice customer 2. Channel stuffing: 填塞分销渠道，造成销售假象 inflate sales by forcing product through a distribution channel 3. Related party transaction: 实质重于形式原则substance over form是指企业应当按照交易或事项的经济实质进行会计核算，而不应当仅仅按照它们的法律形式作为会计核算的依据
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frequent flier programs produced revenues estimated at 2.5 billion Euros (more than US$3 billion) and better per passenger results. 1 Revenues from non-ticket sources‚ which are called ancillary revenues‚ have become an important financial component for low cost carriers (LCCs) in Europe and throughout the world. Michael O’Leary‚ Chief Executive of Ryanair‚ Europe’s largest LCC‚ wants to offer free airline tickets by replacing traditional ticket sales with revenues produced by ancillary activities
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CHAPTER 5 REVENUES AND MONETARY ASSETS Chapter 5 is about Revenue Recognition and Monetary Assets. There are different criteria used in recognizing revenue depending on the standards the company is using. In general‚ revenues should be recognized when an entity has significantly performed what is required in the agreement‚ full ownership of goods is transferred‚ and services are rendered. The Securities and Exchange Commission (SEC) have identified fraudulent cases where the companies
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Revenue allocation formulae: The current revenue allocation formulae is 52.68%‚ 26.72% and 20.60%.for the F.G‚ States and L.Gs respectively | FEDERAL GOVT. | STATE GOVT. | LOCAL GOVT. | | | | | |52.68% |26.72%
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The main sources of revenue in a hotel are through sales in rooms‚ restaurants and bars. Identify and evaluate other possible sources of revenue. ‘One of the fundamental business concepts is that a company is in business to make money’ (Hales‚ 15:2005). Revenue is the monetary amount that customers pay to receive a product or service and is the first aspect considered when conducting financial analysis as it starts the cash flow process of a company (Hales and Van Hoof‚ 2010). Moyer et al (1995)
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Effect of revenue increase to Ford Motor Company’s working capital policy. Ford Motor Company working capital is a measurement of efficiency and health in a short term. The working capital is Current Assets less the Current Liabilities‚ and 20% increase indicates Ford Motor Company should pay off short-term liabilities. Ford Motor Company shows a 20% increase in revenue that brings the revenue up from $128‚954 to $154‚745 million. With the increase Ford Motor Company should invest in labor
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REVENUE IN PRINT MEDIA Print production is measured on its quality‚ timeliness and effectiveness‚ whether it’s a brochure or packaging or a magazine advertisement. But when something in the production process goes wrong‚ it can not only cause delays but also increase cost and impact quality. The challenge for print buyers is to manage print jobs efficiently through procurement and production while guaranteeing consistent quality and on-time in-budget completion. This requires specialized expertise
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