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In this section we have tried to develop the concept of flow of funds inside the organization. Starting along with the funds requirement for an organization, we have tried to trace the sources and utilizations of funds.
We tried to examine the significant sources of funds that are: the operations, long-term borrowings, sale of fixed assets and issue of new capital. Likewise, significant uses of funds were traced to acquisition of fixed assets, payment of dividends, repayment of capital and loans. The whole exercise reveals the areas wherein funds are deployed and the source from that they are acquired. At last, we learned how to go about doing the funds flow analysis along with the assist of published accounting information.
We learnt individuality between fund and cash as also cash flow statement and funds flow statement. The significance of cash and cash flow statement was dwelt upon. Our discussion centered on cash flow statement "profit basis" and on "cash basis". We learnt how to go regarding doing the cash flow analysis with the assist of accounting information and at last presenting the cash flows in the form of a "cash flow statement".
Uniform Costing It is a general system utilizing agreed concepts, standard and principles accounting practices adopted via different entities in the similar industry to ensure
We've all experienced (or heard about) the challenges that the airlines have been facing. Read the Zacks Investment Research article, "Airline Industry Stock Outlook - August 2012"
what are importance of cost classification
Tracking Overhead Jack would have a many task at hand if he tried to daily trace all such items of overhead. For example: x How difficult it would become to track the "
advantage of physical measure
How the FIFO, LIFO and AW problems can be solved?
how to prepare separate accounts for each process given having been givent normal loss,output,overhead and output passes to next process
Process Costing Procedure 1. The production factory is divided into a number of methods. 2. An account is maintained and opened for every process. 3. Every process accou
Semi Variable Costs Are costs along with both a fixed and variable cost component? The fixed component is such portion that is constant irrespective of the level of activity.
A CPA firm estimates that an audit will require the following work: Type of Auditor Expected Hours Cost per Hour Standard Costs Manager 10 $50 $ 500 Senior 20 40 800 Staff 40 30
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