86‚471 72‚164 (22‚405) -20.578456 (14‚307) -13.14064 Trade deposits 9‚761 48‚807 38‚669 39‚046 400.02049 (10‚138) -103.8623 Other receivables 59‚251 204‚249 218‚884 144‚998 244.718233 14‚635 24.70001 Tax refunds 538‚812 538‚812 538‚812 Taxation net
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it has sold. Company leaders use this information to make financial decisions. This concept is condensed by Jon Schreibfeder on Industrialsupplymagazine.com as “The inventory turnover rate measures the number of times you have turned your inventory during the past 12 months” (Schreibfeder‚ 2014). The formula for the turnover ratio is the cost of goods sold divided by the average inventory. The Starbucks company leaders use this information as well. The Starbucks company inventory ratio for 2013 was
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11 ANALYTICAL PROCEDURES—RATIO ANALYSIS FORM The auditor can use this form to document the performance and evaluation of ratio analysis in connection with analytical procedures performed in an audit. The form is only a guide and is not a substitute for professional judgment. The form may be modified by adding or omitting certain ratio analysis. CLIENT NAME: DATE OF FINANCIAL STATEMENTS: LIQUIDITY RATIOS 20__ 20__ 19__ 19__ 1. Current ratio = Current Assets Current
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from 2010-2011. When examining this with the inventory turnover ratio from 2010 to 2011 there was a decrease in inventory. This is very concerning from Pinnacle‚ in respects to their industry‚ that there is excess inventory and that the inventory is at the end of its product life cycle and has not seen any sales. The account receivable turnover ratio measures how efficiently a company uses it assets. In this case Pinnacle has a declining at turnover ratio that indicates that Pinnacle should re-evaluate
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Chapter 1 Introduction Discussion Questions 1. Using Exhibit 1.3 as a model‚ describe the source-make-deliver-return relationships in the following systems: a. An airline Source: Aircraft manufacturer‚ in-flight food‚ repair parts‚ computer systems Make: Aircraft and flight crew scheduling‚ ground services provided at airports‚ aircraft maintenance and repair Deliver: Outbound and arriving passenger service‚ baggage handling Return: Resolve any post-service issues such as lost
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position and how they differ from a cash or accrual basis. It was necessary to calculate such ratios as current and quick liquidity ratios‚ the DuPont ratio (also called the return on equity)‚ gross profit margin‚ asset utilization ratios (receivables and inventory turnover were selected for this category) and financial leverage ratios (represented by debt ratio and debt-to-equity ratio). Liquidity ratios indicate the ability of the company to maintain its short-term financial obligations (Fabozzi &
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4 RECEIVABLES MANAGEMENT 8 5 INVENTORY MANAGEMENT 10 6 WORKING CAPITAL 11 7 INTRA-COMPARISON 12 8 CONCLUSION 14 INTRODUCTION The purpose and scope of document is to study‚ analyze and understand the business and marketing practices of Ranbaxy Drugs Ltd. In order to achieve this objective‚ two stages were identified: 1. Working capital 2. Intra-comparison. The working capital stage includes: 1. Operating Cycle 2. Cash management 3. Receivable management
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The main businesses of the company Webster Limited (WBA) is a company produces fresh land-based food and exports them in Tasmania. WBA has two core operating divisions: one is Field Fresh Tasmania (FFT); and the other is Walnuts Australia (WA). FFT is responsible for producing red and brown onions. It is also the largest exporter of onions in Australia. Providing fresh onions to TESCO is made up 10% of its business. WA is the largest walnuts producer in Australia. WBA produces counter-seasonal food
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Financial Ratio: A financial ratio (or accounting ratio) is a relative magnitude of two selected numerical values taken from an enterprise ’s financial statements. Often used in accounting‚ there are many standard ratios used to try to evaluate the overall financial condition of a corporation or other organization. Financial ratios may be used by managers within a firm‚ by current and potential shareholders (owners) of a firm‚ and by a firm ’s creditors. Security analysts use financial ratios to
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Financial Modeling Templates Financial Forecasting (Pro Forma Financial Statements) http://spreadsheetml.com/finance/financialplanningforecasting_proformafinancialstatements.shtml Copyright (c) 2009‚ ConnectCode All Rights Reserved. ConnectCode accepts no responsibility for any adverse affect that may result from undertaking our training. Microsoft and Microsoft Excel are registered trademarks of Microsoft Corporation. All other product names are trademarks‚ registered trademarks‚ or service
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