"Why is cash basis accounting prohibited under generally accepted accounting principles" Essays and Research Papers

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    Problems –Financial Statement‚ Taxes and Cash flows: 1) Penguin Pucks Inc has current assets of $5100‚ net fixed assets of 23800 current liabilities of $4300 and long term debt of $7400.What is the value of the shareholder equity account for this firm ? How much is the net working capital? 2) Papa Roach Exterminators Inc has sales of $586000‚ costs of $247000‚ depreciation expense of$43000‚ interest expense of $32000 and a tax rate of 35 per cent .What is the net income for this firm?

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    Break question – Chapter 13‚ lecture #1 Wilk Co. reported the following liabilities at December 31 of the current year: Accounts Payable – trade 750‚000 Short-term borrowings 400‚000 Bank loan‚ current portion $100‚000 3‚500‚000 Other bank loan 1‚000‚000 The bank loan of $3‚500‚000 was in violation of the loan agreement. The creditor had not waived the rights for the loan. Half the other bank loan will mature on June 30 next year‚ and the other half in the year following

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    has two methods they use (1) accrual accounting method and (2) cash basis accounting. The accrual accounting method is what non- profit organization’s use it allows for the organization to keep track of all financial statements‚ cash transactions‚ expenses coming in and going out. All revenue the organization receives the accrual method would create an account for outstands cash flow. The difference between accrual accounting method and cash basis accounting method is how they record their revenue

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    Corporate Accounting III Assignment 2 Question 1: What is the difference between direct and indirect NCI? Under AASB127‚ the group is required to prepare the consolidation statement when parent entity acquires shares in the subsidiary. There are two parties who own shares in the subsidiary if it’s not a wholly-owned subsidiary consolidation. One is the parent entity while the other is non-controlling interest. Non-controlling interest (NCI) is defined as “the portion of the profit or loss and

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    Public Sector Accounting System in Nigeria: A Comparative Study of Cash-Basis and Accrual-Basis of Reporting By Cletus .O. Akenbor (Ph.D) Faculty of Management University of Port Harcourt‚ Choba Rivers State‚ Nigeria E-Mail: akenborcletus@yahoo.com Tel:+2348033364528 And Tennyson Oghoghomeh Director – Finance and Accounts Office of the Deputy Governor of Delta State Asaba‚ Nigeria oghoghomehtennyson@yahoo.com Tel: +2348035537037 ABSTRACT

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    Chapter 12 Corporate Valuation and Financial Planning ANSWERS TO END-OF-CHAPTER QUESTIONS 12-1 a. The operating plan provides detailed implementation guidance designed to accomplish corporate objectives. It details who is responsible for what particular function‚ and when specific tasks are to be accomplished. The financial plan details the financial aspects of the corporation’s operating plan. b. Spontaneous liabilities are the first source of expansion capital as these accounts increase

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    because the acquisition could save AirThread more than 20% in backhaul costs. The reasons above make us believe that the synergy is positive and the acquisition is a good idea. Based on the projected cash flow information provided in the case‚ what is the stand- alone value of AirThread? Show the cash flow forecasts‚ discount rate‚ and your valuation model. 
(Hint: pay attention to the Working Capital Assumptions provided in Ex 1. For example‚ Accounts Receivable 41.67× means on average it takes 41

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    stock up their inventory during time when raw materials are expensive. It will also affect firm’s collection period ratio because of the production matter. Fewer productions will cause increase on collection period which will incur lost of money. Since cash flow is slow during this stage a firm would have longer period on payable turnover as well. Net profit on sales shows how much James Confectioners have lost

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    The following information is available for Remmers corporation for 2010. a. Depreciation reported on the tax return exceeded depreciation reported on the income statement by 120‚000. This difference will reverse in equal amounts of 30‚000 over the years 2011-2014. B. Interest received on municipal bonds was 10‚000. C. Rent collected in advance on Jan 1 2010 totaled 60‚000 for a 3 year period. Of this amount 40‚000 was reported as unearned at Dec 31 for book purposes. D. The tax rates are 40% for

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    21. Calculating Cash Flows. Xu Tong Manufacturers had the following operating results for 2010: sales = $19‚ 780; cost of goods sold = $13‚980; depreciation expenses = $2‚370; interest expense = $345; dividends paid = $400. At the beginning of the year‚ net fixed assets were $13‚800‚ current assets were $2‚940 and current liabilities were $2‚070. At the end of the year‚ net fixed assets were $16‚340‚ current assets were $3‚280‚ and current liabilities were $2‚160. The tax rate for 2010 was

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