Il bilancio – Strumento di analisi per la gestione 4/ed R. N. Anthony‚ L. K. Breitner‚ D. M. Macrì Copyright © 2008 – The McGraw-Hill Companies srl CAPITOLO 8 LE PASSIVITA’ E IL CAPITALE NETTO Problemi Problema 8-1 Laribee SpA a. (1) Including current liabilities.............. Debt/Equity Ratio $97‚920 = 66.7% $146‚880 Debt/Capitalization Ratio Rarely calculated this way. (2) Excluding current liabilities except current portion of long-term debt..... Excluding all current liabilities
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Sollutions CHAPTER 15 DISCUSSION QUESTIONS 1. FIVE PRIORITY SEQUENCING RULES ARE: First come‚ first served (FCFS); or First in‚ first out (FIFO): Jobs are sequenced in the order in which they arrive at the workstation. Earliest due date (EDD): Jobs are sequenced in the order in which they are due for delivery to the customer. Shortest processing time (SPT): Jobs are sequenced in order of the processing time required at the workstation‚ with the job requiring
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Balance sheets: the basics A balance sheet is a financial statement at a given point in time. It provides a snapshot summary of what a business owns or is owed. It states what assets the business ownes and what it owes – liabilities‚ at a particular date. The balance sheet is uded to show how the business is being funded and how those funds are being used. The balance sheet is used in three ways: • for reporting purposes (limited company’s annual accounts) • help interested
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The character that I chose to focus on is Claireece “Precious” Jones. She is a 16 year old‚ african-american girl from Harlem‚ New York. She currently lives with her mother‚ Mary Lee Johnson‚ in a rundown apartment building. She is currently single and is pregnant with her second child. Both of her children are fathered by Precious’s biological father‚ Karl‚ who does not live in the apartment with Precious and her mother. Precious is still in middle school due to her illiteracy issues‚ however
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CHAPTER 12 Intangible Assets ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Topics Questions 1. Intangible assets; concepts‚ definitions; items comprising intangible assets. 1‚ 2‚ 3‚ 4‚ 5‚ 6‚ 7‚ 8‚ 9‚ 10‚ 11‚ 12‚ 13‚ 14 2. Patents; franchise; organization costs; trade name. 9‚ 10‚ 13‚ 14‚ 25 3. Goodwill. 4. 5. Brief Exercises Exercises Concepts Problems for Analysis 1‚ 2‚ 3‚ 5‚ 6 1‚ 2‚ 3‚ 4 1‚ 2‚ 3 1‚ 2‚ 3‚ 4‚ 5‚ 7‚ 12‚ 13 4‚ 5‚ 6
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Carolyn Jones‚ a recent accounting graduate‚ has found herself in a predicament where she needs to make decisions that could greatly impact her for the rest of her life. Carolyn wants to take the Uniform Certified Public Accountant (CPA) Exam‚ but there is only one superior CPA exam preparation company‚ “Becker Professional Education”‚ and they charge near 2‚000 dollars more than rival companies. Carolyn will need to make her decision soon‚ but faces many determining factors first. One of Carolyn’s
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This book started out with Indiana Jones‚ an itinerant archeologist who goes on a lot of adventures to find priceless artifacts‚ is teaching celtic archeology in london when he gets fired for letting his sadness from his recently deceased wife getting in the way of teaching. He goes to Chicago to find a new job teaching when his stay turns transitory fast. Two people named Vladimir and Katrina Zabolotsky tell a church that they have seen Noah’s ark. Aftera caper with some Bolshevik spies they flee
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asset‚ probably the most intangible of all intangible assets‚ hard to measure and even more difficult to account for. Goodwill today constitutes a much larger part of acquisition prices than it did previously‚ resulting in a much greater impact on financial statements. During the twentieth century the concept of goodwill has changed significantly. In the earlier days goodwill was thought of as the good and valuable relationships of a proprietor of a business with his customers. The present concept
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Summary Purposes of the Balance Sheet 1. A balance sheet‚ or statement of financial position‚ summarizes the financial position of a company at a particular date by reporting the economic resources (assets)‚ the economic obligations (liabilities)‚ and equity. It reports a company’s resource structure (major classes and amounts of assets) and its financial structure (major classes and amounts of liabilities and equity). It is a detailed explanation of the basic accounting equation: Assets =
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CASE V: CONSCIENCE OR COMPETITIVE EDGE The plane touched down at Mumbai airport precisely on time. Olivia Jones made her way through the usual immigration bureaucracy without incident and was finally ushered into a waiting limousine‚ complete with uniformed chauffeur and soft black leather seats. Her already considerable excitement at being in India for the first time was mounting. As she cruised the dark city streets‚ she asked her chauffeur why so few cars had their headlights on at night. The
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