FUNDS FLOW STATEMENT Meaning The term “Flow” means change and therefore‚ the term “Flow of Funds” means “Change in Funds” or “Change in Working Capital “. In other works‚ any increase or decrease in working capital means “Flow of Funds”. There are two concepts of working capital – gross concept and net concept. • Gross working capital refers to the firm’s investment in current assets • Net working capital means excess of current assets over current liabilities. In business several
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Bike reported net income of $500‚000. For 2011‚ Bike reported net income of $800‚000. Dividends of $300‚000 were paid in each of these two years. 49. How much income did Harley report from Bike for 2010? A. $120‚000. B. $200‚000. C. $300‚000. D. $320‚000. E. $500‚000. 26. Under the equity method‚ when the company’s share of cumulative losses equals its investment and the company has no obligation or intention to fund such additional losses‚ which of the following statements is true? A. The
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Financial Statements‚ Cash Flow‚ and Taxes This chapter has a lot of definitions. They are important‚ but we don’t like to make students memorize too many of them early in the course. We let our students use a formula sheet that includes the key definitions. Note that there is an overlap between the T/F and multiple-choice questions‚ as some of the T/F statements are used in multiple-choice questions. Multiple Choice: True/False 1. The annual report contains four basic financial statements: the income
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Ratio Analysis and Statement of Cash Flows Paper Operating Profitability When looking at the operating profitability of Collegiate Funding Service and H&R Block we will be comparing the 2004 and 2005 financial statements. In 2005 H&R Block made total revenue of $4‚420‚019. In 2004‚ H&R Block made total revenue of $4‚247‚880. Looking over the past couple of years it seems that H&R Block ’s revenue continues to increase each year. The majority of the revenue comes from H&R Block ’s tax services
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6/23/2014 FINANCIAL STATEMENTS The Hidden Road to Wealth Learning Expection Review accounting basics to understand the information on the financial statements Appreciate the essence of the Financial Statement Understand the component of the Income Statement and the Balance Sheet Determine how Income Statement and Balance Sheet are use in making financial decision 1 6/23/2014 BASIC Terms • FINANCIAL STATEMENT represent a formal record of the financial activities of
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John Tierney Case study 8 11/2/2013 1) As a late mover into the US intercity bus market‚ what advantages and disadvantages does Megabus have? Megabus being a late mover in the US‚ has allowed the company to learn from past mistakes by companies such as Greyhound‚ who filed for bankruptcy in the mid 90’s and who lost most of it’s business due to poorly maintained terminals‚ high prices for fares and unsafe conditions. Megabus’s advantages include fares as lows as 1 dollar‚ free wi-fi
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earnings and cash flow is the firm’s earnings are the bottom line of their income statement and is a measure of the firm’s income over a given period of time. The cash flow of a firm shows how a firm has used the cash it earned during a set of time. There are two reasons that the income statement does not show the amount of cash earned. One‚ there are non-cash entries on the income statement and second‚ there are certain uses such as a purchase of a building that are not reported on the income statement
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Cash Flows paper Cash flows are the flow of funds in and out of a company. The cash flows statement is one of four financials statements used by firms to report their financial position‚ including the balance sheet‚ income statement and statement of shareholders equity. The Cash flows statement is a statement that reports the flow of funds‚ the origin of the funds and how the funds are spent within a business. The cash flow statement can be recreated from information documented on the balance sheet
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ZARA Income Statement Period Ending: 2012 31/12 2011 31/12 2010 31/12 2009 31/12 Total Revenue 82.98 78.19 89.69 76.7 Revenue 82.98 78.19 89.69 76.7 Other Revenue‚ Total - - - - Cost of Revenue‚ Total 60.29 56.72 59.02 52 Gross Profit 22.69 21.47 30.67 24.7 Total Operating Expenses 77.61 73.35 74.12 63.51 Selling/General/Admin. Expenses‚ Total 3.69 3.24 3.96 3.56 Research & Development - - - - Depreciation / Amortization 13.63 13.38 11.14 7
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Cash Flow Statement - Ford Motor Company Nancijo C. Emerson OMM 622 Financial Decision-Making (MFJ1448A) Professor Martin Cain December 22‚ 2014 Cash Flow Statement - Ford Motor Company What Does Cash Flow Mean? A revenue or expense stream that changes a cash account over a specific period. Cash inflows usually arise from one of three activities— operating activities‚ investing activities‚ and financial. Cash activities outflows result from expenses or investments that a
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