COSTS AND COSTING 6 6.3 PROFIT AND LOSS AND BALANCE SHEETS . Simple Financial Calculations . Analysing Performance - The Balance Sheet . Analysing Performance . Analysing Financial Performance . Profit And Loss Forecast . Profit And Loss Calculations . The Balance Sheet Exercise P 213 . Your books tell you what’s happened in the past. . Your cash flow forecast is about what may happen in the future. . What about now? How are we doing right now? For every single bit of goods or services you supply
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Annex Initial margin and haircut Calculating a margin call 2.1 where the collateral is subject to an initial margin 2.2 where the collateral is subject to a haircut What transactions are included in the calculation of Net Exposure? 3.1 general rule 3.2 forward repos What price is used to value collateral? How often should Net Exposure be calculated and margin called? Margin thresholds and minimum transfer amounts What is the deadline for making a margin call? Where margin is given in the
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do demand forecasting methods for new products vary from those for established products? 6 . What are the different methods of measuring national income? Which methods have been followed in India? 7 . What do you understand by the investment multiplier? In what way does it defend the policy of public works on the part of the state during business depression? 8 . Discuss the various phases of business cycle: a. Are cyclical fluctuations necessary for economic growth? b
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tools are expensed when purchased. (f) Agricultural companies use market value for purposes of valuing crops. (g) Each enterprise is kept as a unit distinct from its owner or owners. (h) All significant postbalance sheet events are reported. (i) Revenue is recorded at point of sale. (j) All important aspects of bond indentures are presented in financial statements. (k) Rationale for accrual accounting. (l) The use of consolidated statements is justified. (m) Reporting must be done at defined
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Profit Determination Prepared by John Hoggett and Clare Innes Measurement of Profit • Cash basis • Cash income received - Cash expenses paid – Revenues recorded when received – Expenses recorded when paid • Accrual basis • Profit = Income (incl. Revenues) - Expenses – Revenue is recognised when the anticipated inflow of economic benefit can be reliably measured – Expenses when the consumption of benefits can be reliably measured 2 Adjusting Entries • The need for adjusting entries-
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A01- Profit and Loss A profit and loss account is something businesses use to show them their revenue‚ costs and profits for that certain year‚ therefore showing the total amount of profit that the business has made that year‚ it is extremely important for the business‚ in particular for the accounts department who will refer to the profit and loss account a lot. This is because it clearly lays out what the business has spent‚ and what the business has brought in‚ it is easy for the business
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format centers on the idea that each unit sold provides a certain amount of contribution margin that goes to covering fixed costs. In 2004 expenses like distribution and transport (29‚988) and the sales commissions (73‚573) have been reclassified (contribution format) as variable selling costs on page 33 ([104]). 2. Why do you think cost of sales is included in the computation of contribution margin on page 33? Benetton’s cost of sales includes some fixed expenses but most of the
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Expense 27‚400 30‚230 165‚030 Deduct: Increase in Accounts Receivable 4‚150 Increase in Inventories 5‚900 Decrease in Salaries Payable 1‚130 11‚180 Net Cash Flows from Operating Activities P153‚850 COST VOLUME PROFIT 1. Melanie Company produces a merchandise that has the following data: Unit Sales price P80 per unit Unit vairiable costs P48 per unit Total fixes costs P640‚000 per annum Units sold during the current year P25‚000 units
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PERSONAL INVESTMENT PLANNING FOR THE MALAYSIAN INVESTOR CONTENTS Part 1 - Understanding Investments What is an investment? Types of investments Part II - Financial Planning Assess your own financial situation Diversify your investments Your risk profile Rational thinking Monitor your investments Do ’s and don ’t of investing wisely Be mindful of some trading rules Part 1 - Understanding Investments What is an investment? Many of us think of interest-bearing deposits or fixed deposits when we
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24/02/2013 1 25721 INVESTMENT MANAGEMENT Lecturers: Sean Anthonisz Nadima El-Hassan Jianxin Wang Brandon Zhu Subject Coordinator: Jianxin Wang Objectives 2 Why do you take this subject? What do you expect to learn? How much did you pay for this subject? Is this a good investment? Investment Decisions 3 How much should I invest in risky assets? How much should I invest in different risky assets? How many risky assets should I hold? When not to diversify? How to determine
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