Majestic Wine PLC Annual Report & Accounts 2012 Majestic Wine PLC Annual Report and Accounts 2012 Come & explore Majestic aims to be the nation’s favourite wine specialist. We stock wines for every occasion. Our range is innovative‚ vibrant and diverse whilst representing the best quality and value. With some of the best trained people in the business‚ we share our enthusiasm and expertise to encourage our customers to explore the world of wine. Highlights Group profit before tax
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(Accounts Receivable‚ Inventory‚ Long-lived Assets‚ Bonds) 1. GNC has the following information regarding the inventory of its Super Mega‚ a multivitamins. Assume GNC uses periodic inventory system each quarter and FIFO. a. On July 1‚ GNC had 200 bottles of Super Mega in stock. Each bottle costs $3. b. On July 15‚ GNC purchased 5‚000 bottles of Super Mega for $25‚000 from a supplier‚ paid $10‚000 in cash and the rest was on credit. c. On August 15‚ GNC purchased another 1‚000 bottles of Super
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Question 19. Dr Accounts Receivable Cr Dr Allowance for Uncollectibles Cr Jan 1. 82‚900 c. 4‚400 c. 4‚400 Jan 1. 8‚700 a. 240‚000 d. 231‚200 b. 4‚800 Dec 31. 87‚300 Dec 31. 9‚100 Dr Bad Debt Expense . Dr Sales Cr b. 4‚800 . a. 240‚000 Dec 31. 4‚800 Dec 31. 240‚000 Dr Cash Cr d.
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EXERCISE 1. Nguyen Bich Fitness Club has provided the following information that relates to their financial year ended June 30‚ 2011 Account | Amount ($) | Nguyen Bich - Capital | 350‚000 | Bank Loan – due in October‚ 2012 | 5‚000 | Accounts Payable | 17‚250 | Accounts Receivable | 41‚560 | Cash | 18‚750 | Retained Profits | 76‚000 | Salaries payable | 6‚750 | Supplies | 1‚040 | Salaries Expense | 19‚100 | Buildings | 85‚000 | Prepaid Rent | 15‚600 | Motor Vehicles
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Support‚ Learning and Assessment in Practice module which requires me to produce a critically reflective account of my experience mentoring and assessing a student in practice. The areas that will be discussed through the assignment are (1)‚ student learning styles‚ (2)‚ communication and (3)‚ confidence. I will initially talk through the first meeting with my student‚ followed by my reflective account covering all three areas. The reflective model used for the assignment will be Boud et al (1985).
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Example Company Balance Sheet December 31‚ 2011 ASSETS LIABILITIES Current Assets Current Liabilities Cash $ 2‚100 Notes Payable $ 5‚000 Petty Cash 100 Accounts Payable 35‚900 Temporary Investments 10‚000 Wages Payable 8‚500 Accounts Receivable - net 40‚500 Interest Payable 2‚900 Inventory 31‚000 Taxes Payable 6‚100 Supplies 3‚800 Warranty Liability 1‚100 Prepaid Insurance 1‚500 Unearned Revenues 1‚500 Total Current Assets
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building sites‚ hospitals‚ shops and while making deliveries. The major cause of injuries is poor manual handling of goods. They account for 34% of all accidents at work; as a result‚ the government has introduced legislation regarding correct manual handling. The training for safe moving and handling allows me not just at work but in my private life to protect myself and others from serious and painful injuries. Risk assessments are carried out to help the employer find out what actions should be taken
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Account for the outbreak of war in Europe in 1939 The outbreak of war in Europe in 1939 did not arise as a result of any one single event‚ but rather as a product of interconnected long term and short term issues. Early Nazi propaganda‚ the German policy of ‘Brinkmanship’ and the British policy of ‘appeasement’ resulted in a situation in which war was inevitable. Historians differ in opinions as to whether the outbreak of war in September 1939 was planned by the Nazi party‚ earlier than expected
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Profitability Ratios Return on Capital Employed (ROCE) or Return on Equity (ROE) Numerator – the net profit or income‚ usually taken before tax. Capital Employed or Shareholders Equity - Designed to indicate the effective use of the shareholders capital in the business with respect ot the net profits that they have generated over the period of concern. Net Profit/Income Percentage or Return on Sales Helps to identify the impact of administrative‚ selling and distribution costs on profit
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Sample Questions for Foundation Course (Accounts for Managers) Top of Form 1. Decision makers need information. Which of the following groups rely on accounting information for decision making? 1. managers 2. investors 3. creditors 4. all of the above 2. Which type of business organization is a separate legal entity whose owners are not personally liable for the debts of the business? 1. [pic]proprietorship 2. partnership 3. corporation 4. all of the above
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