18/04/2013 BUSS 1030 Accounting‚ Business and Society Lecture 8: Statement of Cash Flows Chapter 8 Measuring & reporting cash flows pages 448-472 448 472 pages 484-489 1 1 Learning objectives 1. 2. 3. 4. Explain why cash is important to the reporting entity Define cash and cash equivalents Distinguish between accrual- and cash-based transaction recognition Compare and contrast the roles of the four external financial reports (statement of financial performance‚ statement of financial
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Abstract This set of notes guides you on the format of student research projects in economics. Keywords research‚ writing‚ typography JEL Classification Nos. A20‚ C88 Contents 1 Introduction 1 2 The format of a research project 2.1 Title page . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.2 Abstract . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.3 Table of contents . . . . . . . . . . . . . . . . . . . . . . . . . 2.4 The main
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Merchandise Management is the analysis‚ planning‚ acquisition‚ handling‚ and control of the merchandise investments in a retail operation. Analysis - retailers must be able to correctly identify their customers before they can determine the needs and wants of their consumers Planning - retailers must often purchase their merchandise 6-12 months in advance of the selling season Acquisition - merchandise needs to be bought from others‚ either distributors or manufacturers Handling - ensures
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(FOR BSIT) I. INTRODUCTION 1. Context of the Study 2. Statement of the Problem a. General Statement b. Specific Statement 3. Objective of the Study a. General Objective b. Specific Objective 4. Scope and Limitation of the Study 5. Significance of the Study 6. Motivation REVIEW OF RELATED LITERATURE AND STUDIES 1. Review of Related Literature 2. Review of Related Studies 3. Conceptual Framework 4. Operational Definition of Terms METHODOLOGY 1. Methods of Research 2. Data Gathering Techniques 3. Statistical
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CASH FLOW STATEMENT and its ANALYSIS Cash flow statement • A cash flow statement presents information about the cash flows associated with the company’s main operations and those associated with its investing and financing activities of the period • A cash flow statement functions in conjunction with both the income statement (performance dimension) and the balance sheet (financial position) • IAS 7 Cash Flow Statements Statement of Cash Flows • Provides information about cash inflows and outflows
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4.3 DATA FLOW DIAGRAM A data flow diagram is a graphical technique that depicts information flow and transforms that are applied as data move from input to output. The DFD is also known as Data Flow Graph or Bubble Chart. The DFD is used to represent increasing information flow and functional details. Also DFD can be stated as the starting point of the design phase that functionally decomposes the requirements specifications down to the lowest level of detail. A Level 0 also called a fundamental
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Assignment Week 1 Individual Writing Assignment Week 1 Question 2.2 – Accounting and Cash Flows: Why is it that the revenue and cost figures shown on a standard income statement may not be representative of the actual cash inflows and outflows that occurred during a period? Financial Statements are prepared according to accrual rule of ‚ according to which cost and revenue are recorded as they occur and not when they are actually received or paid. This is why cash flows during the year
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Objectives What are Data Flow Diagrams (DFDs)? Why they are useful? How are they developed? How to level DFDs? Good style conventions in developing DFDs Difference between Logical and Physical DFDs Tools available to draw DFDs V. Rajaraman/IISc. Bangalore //V1/June 04/1 System Analysis and Design/ Tools for systems analysts Motivation Motivation WHY DFD ? Provides an overview of -What data a system processes -What transformations are performed -What data are stored -What
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Sales Process Flow Chart Developing ‘Suspects’ Sales Manager (SM) Makes Status Check Phone Calls * Quarterly to Selected Customers * Monthly to Small Distributors * Weekly to Large Distributors Marketing Prepares Business Development Campaigns: * Advertising Press Releases * Trade Shows * Direct Communication * User Conferences Significant Items Recorded in Goldmine SM Visits to Distributors: (Quarterly- large distributors; semi-annually – small distributors) * Review
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Review of Accounting Fundamentals The Accounting Equation Assets = Liabilities + Equity Equity = Contributed Capital + Retained Earnings Retained Earnings = Beginning Retained Earnings + Net Income for the Period – Dividends Net Income = Revenues – Expenses + Gains – Losses Assets ( Probable future economic benefits obtained or controlled by a particular accounting entity as a result of past transactions or events Liabilities ( Probably future sacrifices of economic benefits
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