SECTION 205 Page 1 of 6 SECTION 205 DIVIDEND TO BE PAID ONLY OUT OF PROFITS Dividend declared at extraordinary general meeting of company - Whether permissible The query has been raised whether a company is prohibited from declaring a further dividend at a general meeting of a company other than the annual general meeting after a dividend had already been declared at an annual general meeting. Such a situation could arise‚ for example‚ when after declaring a dividend at an annual general meeting
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b) Reducing the price to commercial customers to $600/hour would increase demand by 30%. Sales - intracompany 205 @ $400 82‚000 Per Unit Sales - commercial 179.4 @ $600 107‚640 Sales 493 TOTAL 189‚640 Variable Expenses 97 Total Sales Per Unit $493 Contribution Margin 396 Like the above example‚ you’d be decreasing sales price
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LAB #1 Cyber Security Starts at the Desktop © Jones & Bartlett Learning‚ LLC NOT FOR SALE OR DISTRIBUTION 21 © Jones & Bartlett Learning‚ LLC NOT FOR SALE OR DISTRIBUTION © Jones & Bartlett Learning‚ LLC © Lab 1: Cyber Security Starts at the DesktopJones & Bartlett Learning‚ LL NOT FOR SALE OR DISTRIBUTION © Jones & Bartlett Learning Objectives Learning‚ LLC NOT FOR SALE OR DISTRIBUTION Upon completing this lab‚ you will be able to: NOT FOR SALE OR DISTRIBUT © Jones & Bartlett
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Pearson Education. Valacich‚ J. S.‚ George‚ J. F.‚ & Hoffer‚ J. A. (2012). Essentials of systems analysis and design (5th ed.). Upper Saddle River‚ NJ: Pearson Education Software Microsoft® Visio® Microsoft® Project® (Recommended) Toolwire Personal Student Desktop All electronic materials are available on the student website. |Week One: Systems Development Life Cycle
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“Auerbach Enterprises uses machine hours as the cost driver to assign overhead costs to the air conditioners. The company has used a company-wide predetermined overhead rate in past years‚ but the new controller‚ Bennie Leon‚ is considering the use of departmental overhead rates beginning with the next year. “(Schneider‚ 2012). One product is affected more than the other by use of departmental rates rather than companywide rate. “Companies can choose to use the accounting job order costing method
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intracompany usage is 205 hours. Assume commercial usage at the March level. A : From the text‚ we know that intracompany work was billed at $400 per hour‚ and the commercial sales was billed $800 per hour. The intracompany contribution margin = price - variable cost = $400 - $28.7 = $371.3/hr The commercial contribution margin = $800 - $28.7= $771.3/hr The intracompany usage is 205 hours‚ and the commercial usage in March is 138 hours. So the sales revenue = $400 * 205 + $800 * 138 = $192‚400
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Salem Data Services has a higher leverage and is therefore riskier. 2. ($7‚896 + $1‚546) / 329 hours = $28.70 / hour. For every hour spent working‚ the company spends 28.70 dollars. 3. Intracompany Commercial Total Number of Hours (a): 205 138 343 Revenue (a x b): $82‚000 $110‚400 $192‚400 Variable Costs (a x c): ($5‚883.50) ($3‚960.60) ($9‚844.10) Contribution Margin: $76‚116.50 $106‚439.40 $182‚555.90 Fixed Costs: ($212‚939) Net Income: ($30‚383.10)
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Similarly with discretion is that the law may not cover every situation a police officer encounters‚ so they must use their discretion wisely. Until 1956‚ people thought of police discretion as "taboo". According to http://faculty.ncwc.edu/toconnor/ 205/205lect09.htm‚ "The attitude of police administrators was that any deviation from accepted procedures was extralegal and probably a source of corruption. When it was finally exposed‚ people like the American Friends Service Committee (1971) called for
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24 3. Create a contribution margin income statement for Salem Data Services. Assume that intracompany usage is 205 hours. Assume commercial usage is at the March level. Revenues Intracompany Commercial Total Revenues Less Variable Expenses Contribution Margin Fixed Expenses Rent $ $ $ $ $ $ 82‚000 =$400/hour * 205 hours 110‚400 =$800/hour * 138 hours 192‚400 9‚844 =$28.70 * (205 hours + 138 hours) 182‚556 8‚000 Custodial services Computer leases Maintenance Dep:comp equip Dep:office equp
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000 passengers 45‚000/ 63 = 714 train cars ( rounded) e). Profit=CM ratio*sales-fixed expenses Unit CM=205-85=120 CM ratio=120/205=0.5854 750‚000=0.5854*sales-3‚600‚000 Sales= (750‚000+3‚600‚000)/0.5854 Sales= 7‚430‚816 If it cost one passenger 205‚ then how many would be needed to generate 7‚430‚816=7‚430‚816/205=36‚248 passengers. f)). Average load factor=70% of 90=63 Load factor of 80%=72 Additional load factor =72-63=9 New fixed
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