R E S 5 & 6 Cash flow reporting and analysis REVISED BY DR SIMONA SCARPARO (FEBRUARY 2013). EARLIER R E V I S E D B Y D R G U S H O S S A R I ( J A N U A R Y 2 0 1 0 ) ‚ B A S E D O N O R I G I N A L M AT E R I A L P R E PA R E D BY GARRY CARNEGIE‚ GRAEME W INE‚ CHRISTINE JUBB AND JUDY NAGY Contents Lectures 5 & 6: Introduction 1 Objectives 1 Learning resources 1 Prescribed text Online readings Glossary CloudDeakin 1 2 2 2 Importance of cash flow information
Premium Cash flow Balance sheet Generally Accepted Accounting Principles
Firm’s optimum cash balance under certainty. It is extensively used and highly useful for the purpose of cash management. As per the model‚ cash and inventory management problems are one and the same. William J. Baumol developed a model (The transactions Demand for Cash: An Inventory Theoretic Approach) which is usually used in Inventory management & cash management. Baumol model of cash management trades off between opportunity cost or carrying cost or holding cost & the transaction cost.
Premium Costs Economics Variable cost
2-3 Use the information in each of the following separate cases to calculate the unknown amount: a. During October‚ Shandra Company had $97‚500 of cash receipts and $101‚250 of cash disbursements. The October 31 Cash balance was $16‚800. Determine how much cash the company had at the close of business on September 30. b. On September 30‚ Li Ming Co. had a $97‚500 balance in Accounts Receivable. During October‚ the company collected $88‚950 from its credit customers. The October 31 balance in
Premium Accounts receivable Accounting software Invoice
6A:001 Introduction to Financial Accounting Cash Flow Exercise Required: Following are the balance sheet and statement of cash flow as reported by Pro-Solutions Inc. for its fiscal year ending March 31‚ 2012. Using the information provided in the statement of cash flow‚ reconcile the March 31‚ 2011 balance sheet to the March 31‚ 2012 balance sheet using the T-accounts on the attached worksheet. PRO-SOLUTIONS INC. CONSOLIDATED BALANCE SHEETS (IN THOUSANDS) | March 31‚ | March 31‚ |
Premium Generally Accepted Accounting Principles Cash flow Cash
Cash Adman: Negotiation results Your name: Shivaun Deena Chikara team #: 4 1. Did you agree on a contract? YES 2. What are the terms of the contract? Executives – 3‚ Seniors – 12‚ Juniors – 18‚ Connie – 1 Total Quote: $10‚258‚000 2a. What is your bonus? $5‚000 3. Using the assumptions from your confidential information‚ please evaluate your happiness with the final agreement (1=very unhappy‚ 5=very happy‚ mark with X). Briefly state why. 1 2 3 4 5 x Why? I was unhappy with
Premium Contract Negotiation The Final
Qantas | 2007 | 2008 | 2009 | 2010 | 2011 | Revenue | 15060 | 15627 | 14552 | 13772 | 14894 | Net income($M) | 673 | 970 | 123 | 116 | 249 | Net profit margin | 4.48% | 6.23% | 0.85% | 0.84% | 1.67% | × Asset turnover | 0.77 | 0.79 | 0.73 | 0.69 | 0.71 | = ROA | 3.45% | 4.92% | 0.61% | 0.58% | 1.19% | × Financial leverage | 3.45 | 3.44 | 3.49 | 3.34 | 3.40 | = ROE | 11.93% | 16.91% | 2.13% | 1.94% | 4.05% | NOPAT margin | 6.48% | 8.72% | 1.40% | 1
Premium Financial ratios
Here are the 5 main types of cash larceny - Stealing money from the till Writing IOUs against personal cheques Reversing cash transactions Removing auditing tape Altering cash counts Here they are again‚ with more detail and the means to detect/prevent them - STEALING MONEY FROM THE TILL Till‚ or register‚ theft has to be the most common form of cash larceny simply because it involves direct access to cash receipts. When cash is stolen from the register‚ there is already a record
Premium Theft Crimes Crime
Independent Projects Edelman Engineering is considering including two pieces of equipment‚ a truck and an overhead pulley system‚ in this year’s capital budget. The projects are independent. The cash outlay for the truck is $17‚100 and that for the pulley system is $22‚430. The firm’s cost of capital is 14%. After-tax cash flows‚ including depreciation‚ are as follows: Year Truck Pulley 1 $5‚100 $7‚500 2 $5‚100 $7‚500 3 $5‚100 $7‚500 4 $5‚100 $7‚500 5 $5‚100 $7‚500 Calculate the IRR‚ the NPV‚ and
Premium Depreciation Net present value Operating cash flow
Chapter 8. CASH MANAGEMENT AND THE TREASURY FUNCTION1 A. THE TREASURY FUNCTION Governments need to ensure both efficient implementation of their budgets and good management of their financial resources. Spending agencies must be provided with the funds needed to implement the budget in a timely manner‚ and the cost of government borrowing must be minimized. Sound management of financial assets and liabilities is also required. Financial management within the government includes various
Premium Public finance Money Tax
Hilda Gabriela Zeledon. Sept. 4th‚ 2013 Writing Level 7 Credit Card versus Cash Credit Card is an easier way to use the money instead of seeing how it disappears from the wallet. People can have a better control of the money not only having it in their wallets but also having it in a bank account. Because credit card holders can see the movement of the money for each purchase. Most people tend to use cash when they do not use a lot of money in their wallets‚ but credit card holders who
Premium Money Credit card Payment