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Ethics of options repricing and backdating
During the year, the company paid dividends of ,000 and issued bonds payable for proceeds of 6,000. Miller Company purchased treasury stock with a cost of ,000 during 2008. Cash equivalents are generally investments with maturities of a.
Explain how to use a worksheet to prepare the statement of cash flows using the indirect method. Prepare a statement of cash flows using the direct method. The statement of cash flows is a required statement that must be prepared along with an income statement, balance sheet, and retained earnings statement. For external reporting, a company must prepare either an income statement or a statement of cash flows, but not both. A primary objective of the statement of cash flows is to show the income or loss on investing and financing transactions. A statement of cash flows indicates the sources and uses of cash during a period. In preparing a statement of cash flows, cash equivalents are subtractedfrom cash in order to compute the net change in cash during a period. Cash equivalents are highly-liquid investments that have maturities of less than three months. The use of cash to purchase highly liquid short-term investments (cash equivalents) would be reported on the statement of cash flows as an investing activity. In preparing a statement of cash flows, the issuance of debt should be reported separately from the retirement of debt. Noncash investing and financing activities must be reported in the body of a statement of cash flows. The statement of cash flows classifies cash receipts and payments as operating, nonoperating, financial, and extraordinaryactivities. The sale of land for cash would be classified as a cash inflow from an investing activity. Cash flow from investing activities is considered the most important category on the statement of cash flows because it is considered the best measure of expected income. The receipt of dividends from long-term investments in stock is classified as a cash inflow from investing activities. The payment of interest on bonds payable is classified as a cash outflow from operating activities. Any item that appears on the income statement would be considered as either a cash inflow or cash outflow from operating activities. The acquisition of a building by issuing bonds would be considered an investing and financing activity that did not affect cash. All major financing and investing activities affect cash. Cash provided by operations is generally equal to operating income. Using the indirect method, an increase in accounts receivable during a period is deducted from net income in calculating cash provided by operations. Using the indirect method, an increase in accounts payable during a period is deducted from net income in calculating cash provided by operations. A loss on sale of equipment is added to net income in determining cash provided by operations under the indirect method. In preparing a statement of cash flows, an increase in the Common Stock and Treasury Stock accounts during a period would be an investing activity. Cash provided by operating activities fails to take into account that a company must invest in new fixed assets just to maintain its current level of operations. Free cash flow equals cash provided by operations less capital expenditures and cash dividends. The use of a worksheet to prepare a statement of cash flows is optional. During the year, Income Tax Expense amounted to ,000 and Income Taxes Payable increased by ,000; therefore, the cash paid for income taxes was ,000. In preparing net cash flow from operating activities using the direct method, each item in the income statement is adjusted from the accrual basis to the cash basis. Using the direct method, major classes of investing and financing activities are listed in the operating activities section. During a period, cost of goods sold an increase in inventory an increase in accounts payable = cash paid to suppliers. Operating expenses an increase in prepaid expenses – a decrease in accrued expenses payable = cash payments for operating expenses. The statement of cash flows classifies cash receipts and cash payments into two categories: operating activities and nonoperating activities. Financing activities include the obtaining of cash from issuing debt and repaying the amounts borrowed. The adjusted trial balance is the only item needed to prepare the Statement of Cash Flows. Under the indirect method, retained earnings is adjusted for items that affected reported net income but did not affect cash. The reconciling entry for depreciation expense in a worksheet is a credit to Accumulated Depreciation and a debit to Operating-Depreciation Expense. Under the direct method, the formula for computing cash collections from customers is sales revenues plus the increase in accounts receivable or minus the decrease in accounts receivable. The statement of cash flows should help investors and creditors assess each of the following except the a.
HI there I have Written assignment about The Ethics of Repricing and Backdating Employee Stock Options, so I attached two articles you should answer these questions: 1 - Do you agree or disagree with each of the ethical arguments summarized in the case and discussed more fully in the article by Raiborn, Massoud, Morris, and Pier. (the Raiborn et al complete article is in files)2 - Also, argue which of the ethical theories you find most persuasive with respect to the ethics of repricing and backdating options.
ACC 206 Week 9 Quiz – Strayer Click on the Link Below to Purchase A Graded Course Material 7 Chapter 17 THESTATEMENT OF CASH FLOWS CHAPTERSTUDY OBJECTIVES 1.
The net cash provided by investing activities is a.
In Gentry Company, land decreased 0,000 because of a cash sale for 0,000, the equipment account increased ,000 as a result of a cash purchase, and Bonds Payable increased 0,000 from issuance for cash at face value.