Essays Tagged: "current assets"

An assessment of the Telstra Corporation’s profitability, and short-term and long-term Liquidity.

its short-term financial commitments. Short-term liquidity ratios measure the relationship between current liabilities and current assets. This helps us measure the Telstra Corporation's ability to s ... s us measure the Telstra Corporation's ability to sell inventory, to collect receivables and to pay current liabilities. Following is the Current Ratio, the Quick Asset Ratio, the Stock Turnover Rate ...

(5 pages) 355 2 4.1 Apr/2002

Subjects: Businesss Research Papers > Accounting

Coke or Pepsi? (Comparison/Contrast including annual reports, using Accounting Principles)

ash for financial activities of $($2,298). The total end of year cash equals $864.Pepsi shows total current assets of $18,339. This includes cash assets of $4,604, Property, Plant and Equipment of $5, ... $5,438, and other assets totaling $8,297. Assets have increased from 1999 totals of $17,551. Total current liabilities equal $3,935. Long-term debt equals $2,346, and income taxes account for $1,361. ...

(2 pages) 524 0 3.4 May/2004

Subjects: Businesss Research Papers > Accounting

Baldwin Bicycle Company

ending of financial, marketing, and strategic implications of the Challenger deal.Financial analysisCurrent financial situationWith an annual ROA of 3.15% in 1988, Baldwin's current financial situatio ... The high inventories and accounts receivables, which account for 62% and 31% respectively of total current assets, substantially impair the financial liquidity (see exhibit 4 -balance sheet). As the ...

(6 pages) 692 1 4.3 May/2004

Subjects: Businesss Research Papers > Case Studies

Compaq , case study finanial analysis

pany is strong or weak in the four areas.Strong/Weak? Reason (standards indicated)Liquidity Strong (Current Ratio = 1.5 ) Liquidity was decreased from 2.3 in 1997 to 1.4 in 1998 below the industry ave ... oration which mean it will carry due to this merger its assets and its liabilities. As a result the current liabilities increased by 106% in 1998 in compare to the current assets which increased by 26 ...

(5 pages) 78 0 3.5 Sep/2004

Subjects: Businesss Research Papers > Case Studies > Computer and Electronics Companies

Restuarant Business Plan

ement Summary 155.1. Personnel Plan 156. Financial Plan 166.1. Important Assumptions 176.1.1. Other Current Assets 206.2. Break-even Analysis 206.3. Projected Profit and Loss 226.4. Projected Cash Flo ... ayable efficiencies.· We have identified the location as lacking in a comparable restaurant. Currently, business people working in the immediate area must travel several miles to find a similar ...

(22 pages) 604 0 4.6 Oct/2004

Subjects: Businesss Research Papers

Business studies

FINANCIAL PLANNING AND MANAGEMENT ASSESSMENT 3[A]i) Current Ratio = $ 200 000100 000= 2:1ii) Quick Liquidity Ratio = $ 200 000 - 10 000100 000 - ... $15391mii) Total assets have increased overall by $612 million, from 1997 to 1998.Although current assets decreased $599 million, non current assets increased $1 211 million.Total liabilities ... $1141 million. Retained profits were the most significant contributor to this increase.iii) Current Ratio (1998) = $ 4510m8546m= 0.53:1iv) Debt to Equity Ratio (1997) = 15920m9938m= 1. ...

(1 pages) 448 4 1.8 Mar/2005

Subjects: Businesss Research Papers > Accounting

"The principle of historical cost is still used in accounting when there is a large measure of agreement that it is inappropriate." Discuss.

ounting is a theoretically superior valuation methodology, there are several severe problems in its current application, due to lax regulations and ineffective methods of determining current values of ... thus not essentially a process of valuation, but the allocation of historical costs and revenues to current and succeeding fiscal periods."Criticisms of Historical cost AccountingHistorical cost metho ...

(5 pages) 171 0 4.5 Sep/2005

Subjects: Businesss Research Papers > Accounting

Accounting Legality

er will focus on a business situation while focusing on a single business entity and discussing the current business environment and emphasizing on business strategies and recommendations. The current ... ill address the above factors.Joe is operating a small lawn care business as a sole proprietor. His current assets amount to $25,000, this includes his equipment and his truck. Joe also has three full ...

(4 pages) 74 0 4.6 Apr/2006

Subjects: Businesss Research Papers > Accounting

Working Capital and Financial Environment

2002 Sarbanes-Oxley and how it impacted both businesses.Working capital is defined as "a company's current assets minus its current liabilities - considered a good measure of both a company's efficie ... or a company to invest the capital wisely in order to have a future cash savings in relation to the current cash outlays of the investments (Albrecht, Stice, and Swain, 2005, p. 952).UPS had a decreas ...

(8 pages) 373 0 3.4 Aug/2006

Subjects: Businesss Research Papers > Accounting

Capital Budgeting in small Firms

ations with capital budgeting. The overall fraction of capital assets is smaller as compared to the current assets of the company. Capital expenditure benefits an organization for longer then a year a ...

(3 pages) 260 0 3.4 Aug/2006

Subjects: Businesss Research Papers > Management

Dunham Cosmetics - Financial Evaluation

1.Calculate Dunham's 1995 financial rations. (See Exhibits 1,2, and 3).Current Ratio = (current assets/current liabilities) = (16,268/7,600) = 2.1405%Inventory Turnover = ... Dunham. Do you think that CBG had a responsibility to express concern in 1994, especially since the current ratio was close to 1.85, the number that could trigger a call of the loan? Explain.GCB had t ... ll of the loan? Explain.GCB had the responsibility to express concern in 1994, especially since the current ratio was close to 1.85. The current ratio is calculated dividing current assets by current ...

(4 pages) 164 0 4.1 Aug/2006

Subjects: Businesss Research Papers > Case Studies > Clothing, Footwear and Cosmetics

Company vs. Industry Financial Analysis

leverage.Riordan Manufacturing and Kudler Fine Foods analysis will show comparison to its industry current ratio, debt ratio and profit margin.Current ratios consists of current assets which is cash ... iabilities which is short financial obligations such as accounts payable and notes payable. Riordan current ratio is 2.09 and its industry ratios is 2.04. Its current ratio is above industry average w ...

(3 pages) 336 0 5.0 Dec/2006

Subjects: Businesss Research Papers

Working Capital and Financial Environment

ow much money the company has at the end. One way to factor the result of the company's is subtract current liabilities from current assets. The difference between current assets and current liabiliti ... ifference simply (but imprecisely) as working capital (Brealey, Marcus & Myers, 2003).The total current assets accumulated from inventories, prepaid expenses, cash, marketable securities and trade ...

(5 pages) 370 1 5.0 Jan/2007

Subjects: Businesss Research Papers > Case Studies

Starbucks Financial Reporting

65533; �PAGE �1� StarbucksFinancial Reporting a. What were the company's total current assets at the end of its most reporting period?Starbuck Corporation's current assets as of t ... doubtful accounts amounting to $3,827,000), inventories of $636,222,000, prepaid expenses and other current assets of $126,874,000, and net deferred income taxes of $88,777,000.b. What were the compan ...

(7 pages) 201 0 4.5 Mar/2007

Subjects: Businesss Research Papers > Case Studies

Ration Analysis Memo—Riordan Manufacturing Memo

what the collected data indicates about the performance and position of the company.Liquidity ratiosCurrent ratioCurrent ratio = Current Assets/Current Liabilities= $14,555,092/$6,974,094 = 2.09Acid-t ... 9Acid-test (quick) ratioAcid-test (quick) ratio = Cash + Short-term investments + Receivables (Net)/Current Liabilities= $305,563 + $283,504 + $6,062,838/$6,974,094 = 0.95Receivables turnoverReceivabl ...

(8 pages) 416 0 0.0 Apr/2007

Subjects: Businesss Research Papers > Case Studies

Financial Performance Paper: Clorox Corporation and Ecolab Incorporated

5). Individuals in the above positions need to not only know about ratios but how to interpret them.Current RatioCurrent ratio falls under the liquidity ratio category and identifies an organizations ... s "ability to pay off short-term obligations as they come due". (p.54).The higher the organizations current ratio is the better as this signifies there ability to pay there obligations along with the ...

(19 pages) 78 1 5.0 May/2007

Subjects: Businesss Research Papers > Case Studies

Working Capital and Financial Environment Paper UPS VS. FedEx

S and FedEx's websites, shows the working capital in relation to assets and liabilities.Fed ExASSETSCurrent AssetsCash and cash equivalents$ 1,937Receivables, less allowances of $144 and $125 3,516Spa ... l, less allowances of $150 and $142 308Deferred income taxes 539Prepaid expenses and other 164Total current assets 6,464LIABILITIES AND STOCKHOLDERS' INVESTMENTCurrent LiabilitiesCurrent portion of lo ...

(5 pages) 171 0 5.0 Jun/2007

Subjects: Businesss Research Papers > Case Studies

Financial Ratio Analysis of Microsoft

les increased twofold each year, which indicates potential future growth. Also, deduction trends in current assets and liabilities demonstrate sustained increases in operating assets and decreases in ... icient, as their asset turnover ratio decreased by about 30% from 2004 to 2006.3.Leverage RatiosThe current and quick ratios were chosen to analyze Microsoft and its competitors to see how liquid each ...

(4 pages) 128 0 5.0 Jul/2007

Subjects: Businesss Research Papers > Case Studies > Computer and Electronics Companies

Uhura Company

The pension obligation is considered a long-term liability.Uhura CompanyBalance Sheet31-Dec-07AssetsCurrent assetsCash $230,000Trading securities—at fair value $120,000Accounts receivable $357,00 ... $17,000 $340,000Inventories, at lower of averagecost or market $401,000Prepaid expenses 12,000Total current assets $1,103,000Long-term investmentsLand held for future use $175,000Cash surrender value ...

(3 pages) 19 0 3.7 Jul/2007

Subjects: Businesss Research Papers > Accounting

Accounting principles apply to business (case study)

ting a very reliable return for shareholders. . Investigation process 1. What is the total value of current assets owned by the company? What is the total amount owed to accounts payables? One of the ... ent is making sure that there will be sufficient cash to meet outgoing expenses and liabilities. By currents assets minus current liabilities or current assets over current liabilities, the working ca ...

(6 pages) 122 0 4.8 Sep/2007

Subjects: Businesss Research Papers > Accounting