DEFINITION A branch of economics concerned with resource allocation as well as resource management‚ acquisition and investment. Simply‚ finance deals with matters related to money and the markets. To raise money through the issuance and sale of debt and or equity MEANING OF FINANCE ------------------------------------------------- Finance is the study of how investors allocate their assets over time under conditions of certainty and uncertainty. A key point in finance‚ which affects
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. Acquisition of Business ACQUISITION OF BUSINESS BY A LIMITED COMPANY‚ GENERALLY‚ REFERS TO THE PURCHASE OF A NON-CORPORATE BUSINESS LIKE SOLE- PROPRIETORSHIP OR PARTNERSHIP FORM OF BUSINESS BY A COMPANY. THIS DOES NOT NECESSARILY MEAN THAT A LIMITED COMPANY CANNOT ACQUIRE THE BUSINESS OF A CORPORATE BODY‚ I.E.‚ ANOTHER LIMITED COMPANY. BUT STRICTLY SPEAKING‚ THE ACQUISITION OF BUSINESS OF A LIMITED COMPANY BY ANOTHER LIMITED COMPANY COMES UNDER THE PURVIEW OF “AMALGAMATION‚ ABSORPTION AND
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A Project Report On “Financial Analysis of Bansal Biscuit Pvt Ltd.” Submitted to In partial fulfillment for the course of “Post Graduate Diploma in Management” Under the Supervision of: Submitted By: Prof. PRADEEP VERMA PRASHANT KUMAR Faculty & Guide at AIMT Batch PGDM (2012-14) Roll No. DM1214126 Accurate Institute of Management & Technology‚ Greater Noida
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OBJECTIVE The study sought to evaluate the effectiveness of cash management policies at Hunyani Flexible Products (HFP) using data from 2000-2010. Other objectives of the study were to identify the key processes and models in cash management; examine the impact of poor cash management on the overall company performance and come up with strategies that can lead to an effective cash management system. The descriptive survey method was used to solicit information from the respondents and
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they are only liable on debts incurred by the firm to the extent of their registered investment and have no management authority. The charging order (an order obtained from a court or judge by a judgment creditor) limits the creditor of a debtor-partner or a debtor-member to the debtor’s share of distributions‚ without conferring on the creditor and voting or management rights. A limited liability company‚ also called an LLC‚ is a business structure that combines the pass-through taxation of a
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between profits and interest payments Interest Cover IC = Operating profit / Net interest 2011: IC = 103.3/10.0 = 10.33 2012: IC = 141.3/30.9 = 4.57 2013: IC = 127.2/37.5 = 3.39 Liquidity Current ratio Quick ratio (or “acid test”) Inventory Days Debtor Days Creditor Days Current ratio CR = Current assets / current liabilities Measures (in a crude way) the relationship between assets which will shortly mature to cash‚ and liabilities which will require cash settlement within one year or one operating
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3.1 Quick Ratio The quick ratio for Supermax Corporation Berhad and Adventa Berhad are 0.79 times and 1.4 times respectively. It shows that Adventa is able to settle its current liabilities in a very shot period compared to Supermax but alternatively investigates that it has investing too much of its resources in working capital ($Accounting-Simplified n.d.$). The lower quick ratio of Supermax indicates that it is taking a higher risk by fail to maintain its liquid resources but alternately reveals
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Flat Cargo Berhad (FCB) Introduction FCB obtained listing in Bursa Malaysia on the 15 September 2001. The main core business was to provide air freight transportation within the Asian region. As a fast growing company‚ FCB secured agreements from well-establish company within the transportation industry such as Worldwide Express‚ United Parcel Services (UPS)‚ Nationwide Express‚ City link and others. Issue on FCB 1) The auditors were unable to verify the aircrafts claimed have been purchased
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ANSWERS TO AICPA QUESTIONS CHAPTER 10 INTELLECTUAL PROPERTY RIGHTS AND THE INTERNET 1. (a) Computer software is covered under the general copyright laws and is therefore usually copyrightable as an expression of ideas. Answer (b) is incorrect because copyrights in general do not need a copyright notice for works published after March 1‚ 1989. Answer (c) is incorrect because a recent court ruled that programs in both source codes‚ which are human readable‚ and in machine readable object
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(excluding depreciation of fixed assets) Interest paid Interim dividend paid Profit and loss account Land and buildings Provision for depreciation of land and buildings Machinery Provision for depreciation of machinery Stock at 1 March 2005 Trade debtors Bank balance Trade creditors 8% Debentures (2012) Ordinary shares of $1 each fully paid Dr $000 914 330 10 80 Cr $000 1 750 450 700 90 450 130 280 410 106 3 280 190 110 560 3 280 Stock at 28 February 2006 was $339 000 The directors wish to provide
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