'Depreciation' diaporamas de présentation

Working with the AgFFA Record Book A Resource for Online Users Developed by Kristie Weller, Undergraduate Technician, IMS-TAMU Reviewed by Larry Ermis, Curriculum Specialist, IMS-TAMU Inventories of Non-Current Assets Page 20

Exchange Rates The price of foreign money: foreign currency per unit of domestic currency: ¥102/$1 or domestic currency per unit of foreign currency: $0.0098/¥1 We can state the price of a good or service in a common currency. How much does a Honda cost? ¥3,000,000

Chapter 6: Measuring National Output and National Income. Outline. I. The concept of Gross Domestic Product (GDP) II. Calculating GDP 1. The expenditure approach 2. The Income approach III. Nominal GDP V.S. Real GDP IV. Limitations of the GDP. National Income and Product Accounts.

PART II: Corporate Accounting Concepts and Issues. Lecture 13. Depreciation, Impairments, and Depletion. Instructor Adnan Shoaib. Review of Lecture 11 (LIFO at Fluctuating Prices and Subsequent adjustments). LIFO RETAIL METHODS. Fluctuating Prices—Dollar-Value LIFO Retail.

Chapter 14. Property Transactions: Determination of Gain or Loss and Basis Considerations. The Big Picture (slide 1 of 3). Alice owns a house that she received from her mother 7 months ago. Her mother’s cost for the house was $275,000.

Questions-Financial Statements. Q1). Barrett, Inc., has sales of $47,500, costs of $20,500, depreciation expense of $1,800, and interest expense of $1,300. If the tax rate is 35 percent, what is the operating cash flow, or OCF?. Q2).

LESSON 14-1. Distributing Corporate Earnings to Stockholders. STOCKHOLDERS’ EQUITY ACCOUNTS USED BY A CORPORATION. page 405. (3000) STOCKHOLDERS’ EQUITY 3110 Capital Stock 3120 Retained Earnings 3130 Dividends 3140 Income Summary. DECLARING A DIVIDEND. page 406.

Chapter 7 Project Cash Flows and Risk. © 2005 Thomson/South-Western. Cash Flow Estimation. Most important and most difficult step in the analysis of a capital project Financial staff’s role includes: Coordinating other departments’ efforts

Budgetary Planning. Management Functions. Planning Directing and Motivating Controlling. Budget. A formal written statement of management’s plans for a specific future time period expressed in financial terms. Budgets. Are both short-term and long-term.

International Finance. Lecture 11. International Finance. Course topics Foundations of International Financial Management World Financial Markets and Institutions Foreign Exchange Exposure Financial Management for a Multinational Firm. Financial Management for a Multinational Firm.

The Statement of Cash Flows Revisited. 21. Chapter 21. Statement of Cash Flows Revisited. CASH INFLOWS. Operating Activities. Investing Activities. Financing Activities. Sale of operational assets Sale of investments Collections of loans. Issuance of stock Issuance of bonds and notes.

Finances in the Building Company. Revenues in a building company. Revenues In monetary units expressed outputs of a company Classification of revenues According to the kinds: Revenues from the sale of goods Revenues from the sale of own production Financial revenues

Valuation. How much are those cash flows worth?. Standard Techniques. Book Value Earnings Multiple Liquidation Value Discounted Cash-Flow. Graham,J.andH.Campbell,2001,“TheTheoryandPracticeofCorporateFinance:EvidencefromtheField,” JournalofFinancialEconomics ,60(2-3),187-243.

OBJECTIVES. You should be able to:. Discuss the nature and purpose of the profit and loss account. Prepare a profit and loss account from relevant financial information. Discuss the main measurement issues that must be considered when preparing the profit and loss account.

COST RECOVERY. ACTG508 Class Presentation Spring 2000 Yueyang Li Lin Dou. What we’ll cover today:. Depreciation (for tangible personal properties and real properties) -- Three depreciation methods -- Sec. 179 Depletion (for natural resources) Tax consideration -- IDCs.

Final accounts. Introduction This is a key topic in the OCR specification. In the Accounting Principles paper, a question will be asked requiring you to prepare: A trading account A profit and loss account A balance sheet

Accounting for taxes on income Accounting Standard 22 Presented by : CA. Rajeev Bansal ACA, D.I.S.A.(ICA) B. Com. M/s Rajeev Lakshmi Bansal & Co. Chartered Accountants. Applicability. In respect of All the companies. On or after 1-04-2006: - All other enterprises. Scope.

Discussions. 1. The total market value of all final goods and services produced within a given period by factors of production located within a country is gross domestic product gross national product net national product net national income. Discussions.

BA 3303 - Foundations of Finance Review for Exam 4 Chapters 11 - 14 Exam 4 will be given Wednesday, August 3, 2011. Exam 4 – Questions Distribution. Forms of Business Own’p Sole Proprietorship Partnership Corporation. Oprns. ( Etc. ). Sales. Finance. Acctg. 6. 10.

Project Cash Flow – Incremental Cash Flow (Ch. 10.4 – 10.7). 05/22/06. Relevant cash flows. The relevant cash flows to evaluate a project are the incremental cash flows that the project generates for the firm.