Incentives 9-4 Types of Budgets Materials Production Covering all phases of a company’s operations. Sales Master Budget Detail Budget Detail Budget Detail Budget 9-5 Types of Budgets Income Statement Also called Pro Forma Financial Statements Budgeted Financial Statements Balance Sheet Statement of Cash Flows 9-6 Types of Budgets Capital Capital budgets budgets with with acquisitions acquisitions that that normally normally cover cover several several years. years. Financial Financial
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FINANCIAL ANALYSIS AND VALUATION OF AMCL PRAN [pic] MBA (Evening) Program Department of Finance Faculty of Business Studies University of Dhaka August 2013 FINANCIAL ANALYSIS AND VALUATION OF AMCL PRAN M Shahjahan Mina Professor August 2013 Supervisor’s Remarks Kh Sazzadur Rahim Batch Number 15‚ ID # 15057 Student’s Declaration: I declare that the submitted project paper /internship report is original and solely produced by
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© The Hong Kong Polytechnic University T HE H ONG K ONG P OLYTECHNIC U NIVERSITY SCHOOL O F A CCOUNTING AND FINANCE Final Examination Programme BBA (Hons) in Accountancy (02002-BAC) BBA (Hons) in Accounting and Finance (02002-BAF) BBA (Hons) in Financial Services (02002-BFS) BBA (Hons) in Management (02002-MGT) BBA (Hons) in Marketing (02002-MKT) BBA (Hons) in Global Supply Chain Management (02002-GSC) (02004-GSC) (02004-IST) BBA (Hons) in International
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EXAMPLE: HIGH DISTINCTION PAPER ETHICAL ISSUES QUESTION 1 Richards adopts a teleological-parochialism position 1 to justify that his actions are ethical‚ 2 even though they are illegal (Baugher & Weisbord‚ 2009). 3 Richards argues that his actions are ethical as they resulted in desirable consequences‚ in the form of better sales/performance figures‚ which met analyst forecasts and positively affected shareholder value (Radtke‚ 2004; Fernando‚ Dharmage‚ & Almeida‚ 2008). 4 He acted in the interests
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30‚ 31 |35‚ 36‚ 37‚ 38‚ 39‚ |43‚ 45 | |LO3 – Introduce the four key financial statements | | |40‚ 41‚ 42 | | |including the balance sheet‚ income statement‚ | | | | | |statement of stockholders’ equity and statement of | | | | | |cash flows
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Topic 1 Examples document Draft Statement of Comprehensive Income for the year ended Profit or loss OCI Total Comprehensive Income $ Draft Statement of Changes in Equity for the year ended Opening equity i.e. from slide 46 = equity1 Closing equity i.e. from slide 46 = equity2 $ Example 2: A new accounting policy involving retrospective application Information:
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Earnings Management Teaching Module is designed to help faculty teach how companies might manipulate earnings to maximize revenues‚ minimize expenses‚ and/or create reserves by setting aside some earnings in the current period that can be released into income at a later period. The result is to overstate earnings and mislead shareholders and creditors about the success of the company during one or more years. Often times the motivation to manipulate earnings is to meet financial analysts’ earnings estimates
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pay its obligations? Chief Financial Officer Creditors Investors in common stock Marketing managers Multiple Choice Question 99 Which of the following financial statements is divided into major categories of operating‚ investing‚ and financing activities? The income statement. The balance sheet. The statement of cash flows.
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| | | | HR | | | Accounting | | | | Financial | Manager | | | | Analyst | | | | | | | Accounting | | | | | Clerk | | | | | 3. On the following pages are the annual financial statements of Target. Please utilize the financial statements to calculate the following: (16 points) a) EBITDA for 2011 5‚322 + 2‚131 = 7‚453 b) Current Ratio for January 29‚2011 17‚213/10‚070 = 1.71 c) Gross margin as a % of sales for 2011 (exclude credit card revenues
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opinion on the financial statements? On page 53 of the Green Mountain Coffee Roasters‚ Inc 10-K Annual Report‚ they state that PricewaterhouseCoopers LLP‚ an independent registered public accounting firm‚ has audited the effectiveness of the Company’s internal control over financial reporting. They provide a clean opinion on the financial statements. On page F-2‚ the auditor had written a note stating‚ “In our opinion‚ the accompanying consolidated financial statements present fairly‚ in all material
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