Statement of Cash Flows ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Topics|Questions|Brief Exercises|Exercises|Problems| Concepts for Analysis| 1.|Format‚ objectives purpose‚ and source of statement.|1‚ 2‚ 7‚8‚ 12||||1‚ 2‚ 5‚ 6| 2.|Classifying investing‚ financing‚ and operating activities.|3‚ 4‚ 5‚ 6‚ 16‚ 17‚ 19‚24|1‚ 2‚ 3‚ 6‚ 7‚ 8‚ 12|1‚ 2‚ 10||1‚ 3‚ 4‚ 5| 3.|Direct vs. indirect methods of preparing operating activities.|9‚ 20|4‚ 5‚ 9‚ 10‚ 11|3‚ 4||5| 4.|Statement of cash flows— direct
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2012‚ the following summarized events occurred: a. Issued additional common shares for $200‚000. b. Borrowed $120‚000 cash from the bank and signed a 10-year promissory note. c. Built an addition on the factory for $200‚000 and paid cash to the contractor. d. Purchased equipment for the new addition for $30‚000‚ paying $3‚000 in cash and signing a note due in six months for the balance. e. Returned a $3‚000 piece of equipment‚ from (d)‚ because it proved to be
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Case Study 3 - Cash Budget SCHEDULE OF EXPECTED CASH COLLECTIONS FROM CUSTOMERS: Credit Sales August September July ($30‚000 x 40%) 12‚000 August ($24‚000 x 60%)‚ September ($24‚000 x 40%) 14‚400 9‚600 September ($18‚000 x 60%) 10‚800 Total Cash Collections 26‚400 20‚400 SCHEDULE FOR EXPECTED PAYMENTS FOR PURCHASE OF INVENTORY Inventory purchases August September July ($65‚000 x 50%) 32‚500 August ($45‚000 x 50%)
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000 $16‚250 $23‚400 Expenses (4‚250) (8‚000) (8‚100) Tax cost (2‚730) (3‚075) (4‚590) Net cash flow $6‚020 $5‚175 $10‚710 Discount factor (6%) .943 .890 Present value $6‚020 $4‚880 $9‚532 NPV $20‚432 11. a. Year 0 Year 1 Year 2 Year 3 Year 4 Before-tax cash flow $(500‚000) $52‚500 $47‚500 $35‚500 $530‚500 Tax cost (7‚875) (7‚125) (5‚325) (4‚575) After-tax cash flow 44‚625 40‚375 30‚175 525‚925 Discount factor (7%) .935 .873 .816 .763 Present value $(500
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1. The following transactions have been journalized and posted to the proper accounts. 1. Mark Call invested $7‚000 cash in his new design services business. 2. The business paid the first month’s rent with $700 cash. 3. The business purchased equipment by paying $2‚000 down and executing a note payable for $4‚500. 4. The business purchased supplies for $850 cash. 5. The business billed its clients a total of $4‚000 for design services rendered. 6. The business collected $3‚000 on account from one
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Equity‚ Cash Flow‚ and Notes Analysis Paper ACC/529 Accounting for Managerial Decision Making Cynthia Law Scott Law Sunny Lee Samuel Ogunwobi Clara Reid Professor James Neuner January 19‚ 2004 Table of Contents Table of Contents 2 Introduction 3 Consolidated Statements of Shareholders ’ Equity 3 Consolidated Statements of Cash Flows 4 Goals of the Organization 5 Important notes to the financial statements 6 Management ’s Discussion and Analysis of Operations 9 Conclusion
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Score for selected take: 40% (4/10) Time spent on selected take: 1. Your answer: Multiple Choice 15-1 Cash inflows from operating activities come from a. payment for raw materials. b. gains on the sale of operating equipment. c. collection of sales revenues. d. issuing capital stock. e. issuing bonds. 2. Your answer: Multiple Choice 15-2 Cash outflows from operating activities come from a. collection of sales revenues. b. payment for operating costs
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advances in data technology‚ changes in regulatory environment‚ the firm’s future profitability‚ the amount of the owners equity in the business to mention but a few have often not been fully revealing and are imperfectly correlated across banks and cash loan businesses. Banks and micro finance institutions often rely on information to screen loan applicants and for monitoring borrowers through repeated interaction with their customers. This normally applies to the subsequent borrowers than the
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” This quote directly applies to the little-dark-puppy-kicked-too-many-times character named Johnny Cade from S.E. Hinton’s timeless novel The Outsiders‚ who has both mental and physical scars from his horrific beating at the hands of the Socs -which not only linger upon his skin‚ but also penetrate his heart. In chapter two of this engaging and teen-centered novel‚ we dig deeper into the past of Johnny Cade’s life‚ thanks in part to a captivating first-person flashback from Johnny’s fellow Greaser
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***************************** SAMPLE PAGES FROM TUTORIAL GUIDE ***************************** Table of contents SECTION 1: OVERVIEW DCF in theory and in practice Unlevered vs. levered DCF SECTION 2: MODELING THE DCF Modeling unlevered free cash flows Discounting to reflect stub year and mid-year adjustment Terminal value using growth in perpetuity approach Terminal value using exit multiple approach Calculating net debt Shares outstanding using the treasury stock method Modeling the weighted
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