Cash Budget 415

Corporate Finance PowerPoint presentation. In this presentation, we will be discussing the cash budget Get ready, it’s time to take your chance with corporate finance, cash budget, as we consider the cash budget, let’s take a step back and think about the budgeting process. So we can think about where the cash budget will fit in it. So we got to start off with the sales projection, that’s going to be our first step. So we can think about the production plan if we manufacture inventory, or we think about the purchasing plan. If we purchase and sell inventory, then we can think about the pro forma income statement. Now the pro forma income statement is going to be on an accrual basis. But we also want to be considering the cash budget. So obviously, once we have once we start to construct the income statement, on an accrual basis, we can also think about what the cash flows will be.

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Statement of Cash Flows 235

Corporate Finance PowerPoint presentation. In this presentation, we will discuss Statement of Cash Flows Get ready, it’s time to take your chance with corporate finance statement of cash flows. So remember when we’re thinking about the financial statements, we can think about them as answering two major questions to users of the financial statements. For examples, if we’re thinking about investing to the company in some type of way, and are using the financial statements to help us make a decision with regards to that, we want to know where does the company stand at this point in time, what’s basically their worth at this point in time. For that we get help from the balance sheet, which is going to give us the assets liabilities, equity, assets, minus liabilities equals equity, which is basically the book value as of a point in time.

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Consolidation Calculations Less Then Wholly Owned Subsidiary

Advanced financial accounting. In this presentation we’re going to talk about consolidation calculations for less than wholly owned subsidiaries. So we have a parent subsidiary relationship, we’re going to be looking at the consolidation process to put the financial statements of the parents and the subsidiaries as if they are one entity, but we don’t have a wholly owned subsidiary. In other words, the parent does not own 100% of the subsidiary. How do we do the consolidation? in bad case, consolidation calculations less than wholly owned subsidiaries, that entities entire income and value must be reported per the current standards? So in other words, once again, we might think, well, on the income statement, maybe we would just report the part of the subsidiary that belongs to or is controlled by the parent, but that’s not typically the case. That’s not the case under generally accepted accounting principles.

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Consolidation & Income Taxes

Advanced financial accounting PowerPoint presentation. In this presentation we’ll talk about consolidation and income taxes get ready to account with advanced financial accounting. For a non taxable acquisition, the tax basis of assets acquired and liabilities assumed is not changed from the acquisition. In this case, then the carrying basis is the acquire ease basis, the acquiring company needs to identify all assets and liabilities acquired and their fair market value when the acquisition takes place, and then the deferred tax assets or liabilities that are from the difference between the fair market value and the tax basis when allocating the purchase price must be recorded by the acquiring company. So we have the tax expense allocation. When consolidated return is filed. What are we going to do with this tax expense allocation, the parent company and subsidiaries can file a consolidated income tax return or they can choose to file separate returns. So this is one of the things that we kind of have to consider here we’ve got a controlling interest that’s going to be involved. So we have two entities, one has a controlling interest and the other obviously parents subsidiary type of relationship question, then should we report just one tax return? Or should we have two tax returns, this is going to be a decision that needs to be made. But if we file one tax return, then at least 80% of its stock must be held by the parent company or another company included in the consolidation return for a subsidiary to be eligible to be included in a consolidated tax return.

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Statement of Cash Flow Indirect Method Change In Accounts Payable

In this presentation, we will continue on with our statement of cash flows using the indirect method looking in on the change in accounts payable, we’re going to be using this information or a comparative balance sheet income statement and other information focusing primarily on comparative balance sheet creating a worksheet with it, looking like this. This basically being the comparative balance sheet. But in a post closing trial balance format, we have our two periods and the difference between those periods here. Our goal is to find a home for all of these differences. Once we do so we’ll end up with basically the change in cash. That being our bottom line that we’re looking for. We’ve gone through this information in terms of the cash flows from operations. We’re currently looking through the current assets, and now we’re moving on to the current liabilities. So we’ve looked at the accounts receivable, the inventory, prepaid expenses, we have these here. We’re moving on now to a liability and notice when we do that, when we’re working From the worksheet, we’re kind of skipping over some things here.

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