Serial Bond Debt Service Fund Journal Entries and Financial Statements. As of December 31‚ 2010‚ New Town had $9‚500‚000 in 4.5 percent serial bonds outstanding. Cash of $509‚000 is the debt service fund’s only asset as of December 31‚ 2010‚ and there are no liabilities. The serial bonds pay interest semiannually on January 1 and July 1‚ with $500‚000 in bonds being retired on each interest payment date. Resources for payment of interest are transferred from the General Fund and the debt service
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In this study‚ three different methodologies have been employed for the determination of 226Ra by means of liquid scintillation technique. The first one (referred to as "Rn-LSC-28" hereafter and the tables and figures) is based on the method of Prichard and Gessel (1977) and Cooper et al. (1988) and also used by Escobar et al. (1996)‚ Zouridakis et al. (2002) and Aleissa et al. (2012). In this procedure‚ 8 mL of each standard solution was transferred to a high density polyethylene vial‚ covered with
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Interest/Sales * Sales/Assets * Assets/Equity * Earnings before interest/Net Income b) Net income*asset turnover*tax rate c) Return on Assets (ROA)*financial leverage d) Both a) and c) 2. Which of the following is true a) Return on Assets is influenced by financing activities b) ROE is not affected by financial structure c) Profit margin is a measure of asset efficiency d) None of the above 3. Assume that cost of goods sold for a company consists
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genotype and environment in order to identify the genotypes that are stable in specific environments (Calvino et al.‚ 2003). This has resulted in the classification of soybean into thirteen (000‚ 00‚ 0‚ I‚ II‚ III‚ IV‚ V‚ VI‚ VII‚ VIII‚ IX and X) different maturity groups (Mundstock 2005). In the United States of America (USA)‚ soybean maturity groups range from 000 in the extreme north to VIII in the southern Gulf Coast area and Florida. Usually
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examines financial ratio analysis by defining‚ the three groups of stakeholders that use financial ratios‚ the five different kinds of ratios used and their applications‚ the analytical tools used in analysis‚ and finally financial ratio analysis limitations and benefits. The paper illustrates that financial ratio analysis is an important tool for firm’s to evaluate their financial health in order to identify areas of weakness so as to institute corrective measures. While financial ratio analysis
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“Performance Evaluation of Financial Statements by the Use of Ratio” ACC-1221/09 In partial fulfillment of the requirements for the award of BBA (ACCOUNTING) During the period 2008-2011 Chapter one Introduction 1. Background Financial statements are formal records of the financial activities of a business‚ person and other entities .Financial statements are all relevant financial information that are presented in a structured manner and in a form easy to understand to be used by parties
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Name: Dinh Thi Quyen Class: A4 – LT6B Number: 24 Essay: Importance of financial statements to managers‚ investors and creditors Financial statements are important reports. They show how a business is doing and are very useful internally for a company’s stockholders and to its board of directors‚ its managers and some employees‚ including labor unions. Externally‚ they are important to prospective investors‚ to government agencies responsible for taxing and regulating‚ to lenders such as
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Health care administrators influence a lot of different areas in the world of medicine. The leadership that these professionals show paves the future not only for the companies they manage‚ but the health care organization as a whole. I have gathered information from three different sources on healthcare administration including salary‚ educational requirements‚ and skills and competencies‚ in the unit 5 individual project. I have really scanned through the information and have included what I have
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PENCEGAHAN DAN PENDETEKSIAN FRAUDULENT FINANCIAL STATEMENT (KECURANGAN DALAM LAPORAN KEUANGAN) OLEH FRAUD EXAMINERS (AUDITOR FRAUD) (STUDI LITERATUR) 1. Latar Belakang Fraud atau yang lebih familiar dengan istilah kecurangan‚ telah menjadi momok dalam dunia usaha modern yang terbukti telah merontokkan perusahaan – perusahaan kelas dunia. Coba kita bawa kembali ingatan kita‚ ketika masa akan memasuki millennium baru‚ tiba – tiba dunia seakan tersentak dengan terkuaknya
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operating segments: KFC (U.S.)‚ Pizza Hut (U.S.)‚ Taco Bell (U.S.)‚ Long John Silver’s / A&W (U.S.)‚ Yum Restaurants International (YRI) and Yum Restaurants China. On ‚ Yum announced that it would be creating a new segment‚ Yum Restaurants India. For financial reporting purposes‚ Yum consolidates the four segments into a single reporting segment. As a result‚ data used for forecasting revenues will include the Long John Silver’s / A&W segment‚ although Yum has stated that the sale would not have a material
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