statements‚ and cash budgets‚ are an integral part of financial forecasting. They show the results of assumed events rather than actual events. 3. Cash flows are the ultimate source of financial value. Therefore‚ cash flow analysis and forecasting are important parts of a firm’s financial plans. 4. After-tax cash flow is equal to earnings after tax plus noncash charges. 5. The statement of cash flows shows the effects of a firm’s operating‚ investing‚ and financing activities on its cash balance
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Principles and Accounting Standards Accounting identifies‚ measures‚ records and communicates financial information to users – shareholders‚ creditors‚ regulators and other stakeholders via 4 financial statements. Balance sheet Income Statement Cash flow statement Statement of change in equity Generally Accepted Accounting Principles (GAAP) GAAP is a common set of standards and procedures developed by the accounting profession that are expected to be upheld in preparation of financial statements;
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Credit a Cash A/c Sanjay A/c Real Personal Cash (Cheque) is coming in Sanjay is the giver Debit Credit b Ramu A/c Bank A/c Personal Personal Ramu is the receiver Bank is the giver Debit Credit c Salary A/c Cash A/c Nominal Real Salary is an expense Cash is going out Debit Credit d Rent A/c Bank A/c Nominal Personal Rent is an expense Bank is the giver Debit Credit e Drawings A/c Purchase A/c Personal Nominal Owner is the receiver Decrease in Stock Debit Credit f Advance to Supplier A/c Cash A/c Personal
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Portfolio Management & Advisory Services Executive Summary Recommendations for John DeRight & Judy DeRight Prepared by‚ Vijay Sundar * M.P.S in Real Estate‚ Class of ‘12 Cornell University‚ NY‚ USA * B.E. in Civil Engineering‚ Class of ’07 Anna University‚ Chennai‚ India Talk: +1 - 949-385-0403 Write: vs328@cornell.edu Principles of Real Estate Development – HA6620 - Angus Cartwright / Assignment 4 John DeRight & Judy DeRight both members of the long standing DeRight family based
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! !! CHAPTER 21! Sample Exam Questions! ! 1. [CPA Adapted] If the algebraic sum of the present values of all cash flows related to a proposed capital expenditure discounted at the company’s required rate of return is positive‚ it indicates that the! A. resultant amount is the maximum that should be paid for the asset.! B. discount rate used is not the proper required rate of return for this company.! C. investment is the best alternative.! D. return on the investment exceeds the company’s required
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BA 213 – Test 3 Review(Ch10‚13 and 14) Instructor: Usha Ramanujam 1. Which of the following statements is a good description of the variances that should be investigated under the management by exception concept? A) all variances should be investigated. B) only unfavorable variances should be investigated. C) a small random sample of all variances should be investigated. D) unusually large favorable and unfavorable variances should be investigated
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Research Company plan to transform the company into a fully integrated pharmaceutical company with its own marketing and manufacturing operations. With the help of key players like Samuel Malone the chief executive officer‚ Nicholas Tortelli the chief operating officer‚ and. Ana Machuca and Consultant. In 2xx1‚ Bonnesante` required a mainframe computer in their research and development department‚ so that they would have the ability to run advance analytical software. Their first drug needs to pass
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QUESTIONS ARE TO BE ANSWERED ON THIS EXAM PAPER MARKS FOR EACH QUESTION ARE INDICATED DO NOT REMOVE OR TEAR ANY PAGES FROM THIS BOOK. WRITE YOUR ANSWER TO EACH QUESTION ONLY IN THE SPACE PROVIDED. QUESTION 1 (a) ‘Cash flows‚ cash flow from operations‚ operating profit - what is the difference?’ Explain in point form‚ the difference between these three items. (6 marks) ________________________________________________________________________ ________________________________________________________________________
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cost accounting‚ financial accounting‚ and data processing functions is the: a. treasurer. b. director. c. controller. d. chairman of the board. e. chief executive officer. 2. The person generally directly responsible for overseeing the cash and credit functions‚ financial planning‚ and capital expenditures is the: a. treasurer. b. director. c. controller. d. chairman of the board. e. chief operations officer. 3. The process of planning and managing a firm’s long-term investments
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your preparations before quitting your job (see check list in session) 3. Conflict of interest management (Session 3): If business is part-time describe your conflict of interest policy and compartmentalization of job and business. 4. Operating personnel (Session 3: Describe the personnel who will be
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