stanAccounting Standard (AS) 3 (revised 1997) Cash Flow Statements Contents OBJECTIVE SCOPE BENEFITS OF CASH FLOW INFORMATION DEFINITIONS Cash and Cash Equivalents PRESENTATION OF A CASH FLOW STATEMENT Operating Activities Investing Activities Financing Activities REPORTING CASH FLOWS FROM OPERATING ACTIVITIES REPORTING CASH FLOWS FROM INVESTING AND FINANCING ACTIVITIES REPORTING CASH FLOWS ON A NET BASIS FOREIGN CURRENCY CASH FLOWS EXTRAORDINARY ITEMS INTEREST AND DIVIDENDS TAXES ON INCOME
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EFFECT OF HYDROGEN BONDING ON RESISTING FLOW Design Investigating a factor affecting the viscosity of a mixture of liquid Research Question The effect of hydrogen bonding on resisting flow of five different liquids Background Theory Viscosity is the resistance of a fluid to flow‚ either within itself‚ or to moving past an objects moving through it. A liquid with high viscosity is thick and flows slowly. A liquid with a low viscosity is thin and flows quickly. Different liquids have different
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300 Marginal tax rate .30 .30 .30 Tax $2‚730 $3‚075 $4‚590 Revenue $13‚000 $16‚250 $23‚400 Expenses (4‚250) (8‚000) (8‚100) Tax cost (2‚730) (3‚075) (4‚590) Net cash flow $6‚020 $5‚175 $10‚710 Discount factor (6%) .943 .890 Present value $6‚020 $4‚880 $9‚532 NPV $20‚432 11. a. Year 0 Year 1 Year 2 Year 3 Year 4 Before-tax cash flow $(500‚000) $52‚500 $47‚500 $35‚500 $530‚500 Tax cost (7‚875) (7‚125) (5‚325) (4‚575) After-tax cash flow 44‚625 40‚375 30
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Why learning English is important in today’s world? As it has been suggested time and again that English has emerged as one of the most prominent global languages‚ the importance of English would be elucidated in this write-up. With the concept of global village emerging and spreading like wildfire and the significance of English securing an all time high it becomes important to learn English. Why should we learn English? We should learn English because the majority
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Change in Estimated Warranty Warranty is the guarantee provided by the seller when a consumer makes the purchase of goods or services. Federal law makes it mandatory for sellers to make warranties available to read for buyers before buying the products and services (Warranties‚ n.d.). Warranties are realistic promises that can be acted through legal action and they work as pre-sale statements to attract more sales volume. Warranties will be provided for limited time of the purchase (Warranty Accounting
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Fair market value of the firm: Rm: Prime rate = 9% rf: risk free rate = 7.2% Average Unleveraged beta bu = = .839 Assume that growth rate : g = 2%‚ RPm = 4% ‚ tax rate is 35% Unlevered cost of equity rsu = rf + RPm (bu) = 7.2% + 4%(.839) = 10.56% Operating cash flow using base case projections: 1995 1996 1997 1998 1999 Cash Flow 7‚772 9‚233 9‚807 10‚292 10‚513 Interest Expenses 3‚587 3‚042 2‚324 1‚507 599 Interest * Tax rate 1255.45 1064.7 813.4 527.45 209.65 TV1999 = 10513
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have gotten lost in an abyss of confusion. So‚ it was with a heart filled with gratitude that we acknowledge their assistance. We would like to thank Prof. L. Shridharan who was the source of constant guiding light throughout the project. He has always motivated us to put our best foot forward by setting high standards for us. He directed us from the scratch how to make the report. Most importantly‚ we thank him for giving us this project as it was a good learning experience. BACKGROUND
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Fishwick‚ eds. TRAIN STATION PASSENGER FLOW STUDY Janice P. Li Booz-Allen & Hamilton Three Gateway Center‚ Suite 1625 Newark‚ NJ 07102‚ U.S.A. ABSTRACT With the increasing demand for public transportation due to congested highways‚ trains have become one of the most viable alternatives‚ especially for daily commuting. While transit agencies are excited with the increasing ridership‚ they are also challenged with a higher volume of passenger flow and longer queuing lines at the existing stations
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Free Cash Flows Revised by C. Chang. Copyright 1996 by The McGraw-Hill Companies‚ Inc OUTLINE n n n n n n n What is FCF? FCFF? FCFE? How Do You Calculate FCFF? FCFF Calculation– the CFO Method FCFF Calculation– the EBIT Method Equivalence: FCFF(CFO) vs FCFF(EBIT) Free Cash Flow to Equity (FCFE) Free Cash Flow Example What is FCF? FCFF? FCFE? n Free Cash Flows to Firm (FCFF) n The cash produced by the business activities of a firm available for
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Equity‚ Cash Flow‚ and Notes Analysis Paper ACC/529 Accounting for Managerial Decision Making Cynthia Law Scott Law Sunny Lee Samuel Ogunwobi Clara Reid Professor James Neuner January 19‚ 2004 Table of Contents Table of Contents 2 Introduction 3 Consolidated Statements of Shareholders ’ Equity 3 Consolidated Statements of Cash Flows 4 Goals of the Organization 5 Important notes to the financial statements 6 Management ’s Discussion and Analysis of Operations 9 Conclusion
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