m.Module 3 CAPITAL BUDGETING Meaning of Capital Budgeting :- Capital Budgeting is the process of making Decisions regarding long term investments in Fixed Assets which are not meant for sale. It is long range planning to employ the available capital for the purpose of maximizing the long term profitability of the concern. Definition of Capital Budgeting:- Prof I.M.PANDEY Defines Capital Budgeting as the firms decision to invest its current funds most efficiently in long term activities
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1.1 Identify the different reasons people communicate. There are 5 main reasons why we communicate these are: 1. To change behaviour 2. To get action 3. To ensure understanding 4. To persuade 5. To get and give information All these could be to share experiences‚ to make choices‚ to express wishes and choices… 1.2 Explain how communication affects relationships in the work setting. Effective communication in the work place is essential to make sure that information is passed on‚ to make
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right balance in their lives. Confucius felt that if equilibrium could be restored to the individual‚ then order could be restored to the family‚ to other relationships‚ to the state‚ to the world‚ and to the universe. He described the superior man as being one who could maintain centrality and universality. According to Confucius‚ “When a man pursues the Way and yet remains away from man‚ his course cannot be considered the Way.” I believe this means that if one attempts to pursue balance to better
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EXERCISE 1. Nguyen Bich Fitness Club has provided the following information that relates to their financial year ended June 30‚ 2011 Account | Amount ($) | Nguyen Bich - Capital | 350‚000 | Bank Loan – due in October‚ 2012 | 5‚000 | Accounts Payable | 17‚250 | Accounts Receivable | 41‚560 | Cash | 18‚750 | Retained Profits | 76‚000 | Salaries payable | 6‚750 | Supplies | 1‚040 | Salaries Expense | 19‚100 | Buildings | 85‚000 | Prepaid Rent | 15‚600 | Motor Vehicles
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financial position and expected results of operations. The projected financial statement is summary. It is the summary of revenue and expenses for the budgeted period. Projected financial statement includes the Balance Sheet‚ income statement and cash flow statement for the budgeted period. Balance Sheet shows assets liabilities and equity at a particular point of time. DETAILS ABOUT AMRUTANJAN’S BUSINESS 2012 2013 AMRUTANJAN Pain balm- 1053.28 (RS. In million) AMRUTANJAN Pain balm- 1086.10 (RS
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(FRS) & he asked you what purpose these serve. Required: Briefly state the basic purpose of MASB / FRS. (4) Briefly explain the business entity concept & its impact on the recording of transactions. (5) Explain briefly: (a) What is a balance sheet? (b) What is an income statement? (2) Top of Form Tutorial 2 (1a) “The
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any other supermarket. Throughout the Stakeholders Report‚ phrases like “our emphasis on the highest quality perishable items” and “we adhere to the highest quality standards” reinforce that concept of product leadership. Perishable product sales account for about 67% of total retail sales. Customers choose Whole Foods Market primarily because they are able to buy better natural and organic foods and higher-quality perishable products than in conventional supermarkets. Further evidence of the product
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INSTITUTIONALISING THE STRATEGIC ROLE OF CORPORATE COMMUNICATION/PUBLIC RELATIONS THROUGH ITS CONTRIBUTION TO ENTERPRISE STRATEGY AND ENTERPRISE GOVERNANCE Paper submitted to the 10th Annual EUPRERA Conference‚ to be held in Milan from 16-18 October 2008 by Benita Steyn Cape Peninsula University of Technology SOUTH AFRICA b.steyn@lantic.net and Lynne Niemann Cape Peninsula University of Technology SOUTH AFRICA lynne@boomtown.co.za Key words: Enterprise strategy‚ corporate governance
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A guide to Consolidated accounts A SIMPLE GUIDE TO CONSOLIDATED ACCOUNTS This is a basic guide prepared by the Technical Advisory service for members and their clients. It is an introduction only and should not be used as a definitive guide‚ since individual circumstances may vary. Specific advice should be obtained‚ where necessary. Requirement to Prepare The Companies Act 2006 gives exemption from the requirement to prepare group accounts to small groups but not medium sized groups
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a. b. c. 2. d. e. labor unions all of the above statement of owner’s equity income statement balance sheet d. e. both b and c all of the above This account does not appear on the income statement: a. b. c. 6. lenders prospective owners customers Expenses can be found in the: a. b. c. 5. balance sheet balance sheet and journals balance sheet and income statement income statement none of the above External users of financial accounting information
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