Cash is the lifeblood of any business, and without it survival is very unlikely.

Do you agree or disagree? Explain what information a cash flow statement provides to supplement that provided by a statement of financial position and an income statement. Why is there still some controversy surrounding published cash flow statements? How important are such statements in terms of the financial reporting requirements within NIGERIA?

? fill in the missing parts (???) of the Pro-forma Cash Flow Statement for ABC for the year to 31.12.07.

? Write a Business Report to the directors of ABC, to explain what your Cash Flow Statement tells you about the performance of the company in 2007 and how this information is useful, in addition to that found in the Balance Sheet and profit and Loss Account.

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Include horizontal analysis and complete review of the cash flow statements for Microsoft and Sony (last 3 years 2008, 2007, 2006-use yahoo finance to obtain the cash flow reports).

As for the amount of sources I just put 4 because there free with every page but if more are need please let me know or if you don't use them all its fine. I will be sending documents for more specific instructions.

NOTE: The only portion that i have to do is the Cash flow statement and also a quick introduction for the company Walgreen's is required.
Thanks

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Go With the Flow Inc.
Go With the Flow Inc. (the Company) designs, manufactures, and sells a broad range of mobile network products and systems and communication devices, including mobile, cordless, and corded telephones. The Company?s primary sources of liquidity are internally generated cash flows, the Company?s debt and revolving credit facilities, and the sale of trade accounts receivables. The Company?s liquidity and capital requirements are primarily a function of its working capital needs, capital expenditures, and debt service requirements. The Company has the following transactions that need to be analyzed under ASC 230, Statement of Cash Flows (formerly FASB Statement No. 95, Statement of Cash Flows).
1. Insurance Settlement Proceeds
The Company reached a settlement with its insurance carrier related to a claim from a tornado that destroyed one of the Company?s manufacturing facilities. During the year, the Company received proceeds of $20 million from its insurance carrier in connection with its claim for reimbursement for the destroyed building. The Company plans to use the insurance proceeds to fund its defined-benefit pension plan, rather than to rebuild the destroyed facility.
Alternative 1 The insurance settlement proceeds should be classified as an investing cash inflow in the statement of cash flows.
Alternative 2 Because of its intended use (an operating activity), the insurance settlement proceeds should be classified as an operating cash inflow in the statement of cash flows.
2. Acquisition of Property, Plant, and Equipment on Account
In December, the Company incurred $12 million of capital expenditures related to the acquisition of manufacturing equipment and machinery. The terms of the invoice are 2%/15, net 45. The amounts were unpaid as of year-end (i.e., included in the accounts payable balance). The Company intends to pay the invoice in early January, in accordance with the terms of the invoice.
Alternative 1 The acquisition of property, plant, and equipment on account should be presented as an investing cash outflow in the statement of cash flows.
Alternative 2 The acquisition of property, plant, and equipment on account should not be reflected in the statement of cash flows until actual payments have been made.

Required: Determine the appropriate cash flow statement treatment for (1) classification, (that is, operating, investing, financing) and (2) timing, if applicable, for the above transactions.

- PLAGIARISM IS VERY CONCERN...PLEASE BE CAREFUL

- ANALYZING ANNUAL REPORT
You are required to examine in detail the latest available Annual Report of the EasyJet company (the report is in attachment resources) , in order to provide an in depth analysis of the business and its financial performance.

The assessment examines three specific factors:

a. Content
b. Interpretation, and
c. Presentation

Your submission should include a detailed review of the most recent available Annual Report and will use key financial ratios to analyse the financial statements in the Annual Report i.e.

Consolidated/Group Balance Sheet (or Statement of Financial Position)
Consolidated/Group Income Statement (or The Profit and Loss Account)
Consolidated/Group Cash Flow Statement

The behaviour of the ratios should be explained using appropriate references to:

Relevant Notes to the Accounts where appropriate

Board Members reports e.g.:
Chairmans statement
Chief Executive Officers Review
Financial Directors Report / Financial review
Business review or equivalent
All quotes from these reports must be clearly referenced


Please note:
All ratio calculations must be shown and should be incorporated into the main body of the analysis
The following statements from the Annual Report should be submitted electronically as appendices to the assignment:
Consolidated/Group Income Statement
Consolidated/Group Balance Sheet (Statement of Financial Position)
Consolidated/Group Cash Flow Statement
Notes relating to any Gross Profit calculation.
Any figures used in your analysis which are not shown in the above statements must be clearly referenced.


It is expected that Students will also research independent press commentary referring to the relevant company. (Where referred to in the submission these should also be included in the appendix.)

- In the attachment resources, one of them are example of essay from student who got good score. Please follow the pattern BUT BE CAREFUL on plagiarism!!!! **********



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Prepare a 700- to 1,050-word paper in which you define the purpose of accounting and identify the four basic financial statements. Explain how they are interrelated with each other, and why they are useful to managers, investors, creditors, and employees.

Please make sure of the following is covered in a substantive way:
? Define the purpose of accounting.
? Identify the four basic financial statements.
? Explain how the four basic financial statements are interrelated to each other.
? Discuss the usefulness of the financial statements to users including managers, investors, creditors, and employees.

The paper links theory to relevant examples of current experience and industry practice and uses the vocabulary of the theory correctly. Major points are stated clearly; are supported by specific details, examples, or analysis; and are organized logically.
? The purpose of accounting
? Balance sheet
? Income statement
? Statement of cash flows
? Statement of retained earnings
? Usefulness of the financial statements
The introduction provides sufficient background on the topic and previews major points. The conclusion is logical, flows from the body of the paper, and reviews the major points.

annual report analysis on pepsico answering the following questions. With a table of contents.

1.Who are the firm?s auditors? Do they provide a clean opinion on the financial statements?
2.Have there been any subsequent events, errors and irregularities, illegal acts, or related-party transactions that have a material effect on the financial statements?
3.Describe the trend in total assets and total liabilities for the years presented.
4.What are the company?s three largest assets for the most recent year presented?
5.What are the company?s three largest liabilities for the most recent year presented?
6.What types of stock does the company have? How many shares are there outstanding for each type of stock for the most recent year presented?
7.Does the company use the single-step or multiple-step income statement or a variation?
8.Does the income statement contain any separately reported items in any year presented, included discontinued operations or extraordinary items? If it does, describe the even that caused the item. Hint: there should be a related footnote.
9.Describe the trend in net income over the years presented.
10.Does the company have other comprehensive income? If yes, what is the nature of the transaction(s)?
11.Does the company use the indirect or direct method of the cash flow statement?
12.What is the trend in cash from operations for the years presented?
13.What are the 2 largest items included in cash from investing activities?

Hi,

As you will see on the activity details there will be 3 tasks:

1. A Word document containing notes on factors determining the level of cash balances. Make a brief note (this need be no more than 400 words) in a Word document with the title: Week 17 Activity 1 ??" Managing cash.
In identifying the factors influencing the level of cash/bank balances held, you will need to consider the following:
- Why do organisations hold some of their assets in the form of cash?
- What are the costs of holding too much cash?
- What are the costs of having too little cash?
- To what extent are the reasons for holding cash similar to those for holding stock?
??" 2 Pages
2. Refer back to the transaction details and other information given for Week 16 Activity 3, which you used to prepare a profit and loss account for the first year of trading for Musical Instruments Business. You will need this information for Activity 2, in order to prepare a cash flow statement for the business.(sent on previous order). Please complete Table 17.2 - Advice on improving liquidity for Musical Instruments Business. ??" 2 Pages
3. A completed version of Table 17.3 Solution to a working capital problem in my organization ??" 2 Pages.

Attachments will follow.

Thanks,

John

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Download Apple?s Fiscal Year 2011 Annual Report and the 2011 Quarterly Cash Flow Statements for Dell. The Consolidated Statement of Cash Flows for Apple is on page 46 of the Annual Report. Links to both documents are as follows:
Apple:
http://files.shareholder.com/downloads/AAPL/1640959579x0xS1193125-11-282113/320193/filing.pdf

Dell:
http://i.dell.com/sites/content/corporate/secure/en/Documents/F12Q3_CashFlows.pdf

Links to both documents are also located in the course?s D2L website.
Please answer the following questions about the two companies in a 3-5 page paper (double-spaced, 12 point font, with an introduction and conclusion):
1) For each company (Apple and Dell), comment on the change in operating, investing and financing cash flows from 2009 to 2010 to 2011.

2) Compare Apple?s operating, investing and financing cash flows to Dell?s for 2011. Comment on your comparison.

3) Based on your answers to the previous questions, which company, Dell or Apple, do you think has done of a better job of managing their cash for the last three years? Please explain your answer.

Case analysis:

How the financial Statements tells a companies story i.e. the balance sheet, income statement, cash flow statement, statement of stockholders equity, footnotes, the articulation etc. In other words from a finance perspective how using the combination of financial statements tells you every thing you need to know about that company.

Company Name: Costco Warehouse (www.costco.com)

Need a total of 12 pages (to be broken into the following:


The first 2-pages are to be setup like a proposal:
Telling me something about the company you will focus on (Costco Warehouse) to analyze the companys financial performance, topic How the Statements tell a story


The remaining 10 pages (same subject, same title etc.) must be written as a case analysis report (APA style) must have the following criteria:

report, should include the following elements:
- Abstract
- Introduction
- Research objectives, goals, and approaches
- Data, tables, figures, and survey/research results
- Quantitative and qualitative discussion
- Conclusion
- Recommendations for the future
- References (literatures, Web sites, etc.)

Note: The APA style primarily in the areas of in-text citation and References List is VERY IMPORTANT.

Please answer the discussion questions session by session.
Session 1
Why do we need a Owners' Equity (i.e. Retained Earnings) statement (i.e. what is the technical-philosophical explanation for it)? How is it related to the 3 other financial statements we discussed last week (Balance Sheet, Income Statement, and cash flow statement?
Session 2
What is Du Pont-triangle Ratio Analysis? How does one use it? What does one detect anf find with it? (Research, if necessary!!!)
Session 3
Financial planning via cash flow projections is easier said than done. How does one do cash flow projections in an unpredictable, dynamic, non-linear, turbulent world???
Session 4
How important is profit? (Hint: GM lost about US$ 50 b in the last 4 years and is still operating...how so???)


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Assignment FAQs

1. How do I use Tescos accounts?: You are required to discuss what the qualities of good financial information are and what different users (customers, staff, investors, etc) want to know from information. You are then to apply this theory to Tescos three main statements and evaluate their usefulness and quality in terms of what you have determined in relation to information quality and users needs.
2. Do I need to assess Tescos financial performance?: NO! The question asks you to look at Tescos accounts as an example of financial information and decide how useful it is NOT interpret or evaluate Tescos financial position.
3. Do I need to discuss ALL potential users?: You do not have the word count to discuss in detail all the possible types of users. You may therefore choose to discuss on a few users in detail.
4. Do I need references?: You should be demonstrating a wider reading of texts other than your core text and using them in Harvard referencing. You should be using the references within your essays, and have a bibliography.
5. Should I have appendices?: It is expected that the appendices will be a copy of the three main statements only, NOT the full statement of accounts.
6. Whats important?: DO NOT PLAGIARISE! Apply your theory about users and quality to the accounts to decide how useful these statements are.
7. Whats included in the word count?: You have a word limit of 1,500 words. You do not need to include appendices, bibliography or direct quotes, references or footnotes within your text in that word count.
?

You will be expected to refer to relevant literature and current information appropriately, using the Harvard referencing system.

1) With reference to the qualitative characteristics of financial information evaluate the usefulness of the three key financial statements (group income statement, group balance sheet and group cash flow statement) and accompanying information for Tesco plc, for a range of potential users of accounts.

***Available:
http://ar2011.tescoplc.com/

Profitability Analysis: 5 year projection for cash flow / risk rate (i chose corporate documents as the style - but there really isn't a specific request on the professor's part - I just chose the one that i thought best suits).

Assume you are a financial analyst for a Fortune 100 company. Your company is considering acquiring The Cheesecake Factory Incorporated (CAKE) as a means to diversify its current operations and to increase profit and ROE of the combined companies. You are to determine a purchase price for the acquisition of CAKE.

Assume for your analysis that CAKE is a private company. Consequently, you cannot use market capitalization as a valuation technique.

Please follow the following guidance.
1. An executive summary of conclusions (one paragraph)
2. A description of the company, its products and its markets (limit two pages)
3. A general overview of the expected economy and industry prospects over the next five years (limit one page).
4. Highlights of the companys financial statements (past 3 years for income and cash flow statements and two years for balance sheets). For example, assets, liabilities, debt equity, revenues, costs, margins, net income from continuing operations, operating cash flows, investing activities, financing activities and other financial statement information that you consider important. Make comments concerning these reviews ??" trends, is the company improving (why), is the company deteriorating (why) and any unusual items noted, etc.
5. Prepare a valuation analysis of the company. Trends in key financial components and appropriate ratios compared to various years and industry sector averages. If trends in companys ratios have changed, explain why. If companys ratios are different from industry ratios, explain why
6. Can the company remain competitive, increase or maintain market share, replace assets, find new markets over the next five years?
7. Can the company withstand external factors outside the companys control (economic recessions, natural disasters, union strikes, etc)/
8. You are allowed to make reasonable assumptions about facts and circumstances to fit your case.
9. Use the annual financial statements for the latest year available as the basis for your analysis. If quarterly statements have been issued since the latest annual statements, you are not required to update for the quarterly information.

Prepare a five- year net income statement projection. Do not project interest expense. All interest bearing debt will be repaid as part of the acquisition.

Net income projections:
a. Project revenues based on a combination of history, changes in the company, economy or other factors that you may determine
b. Similar for expenses, except interest expenses (which may increase or decrease depending on loan balance of new credit facility)
c. Do not project one-time or nonrecurring items, unless there is a reason (explain).
d. Short summary explaining projection assumptions for revenue and expenses
e. Do not use a complicated format for your projections. Assume the same tax rate is used in the most recent income statement

Cash flow projections:
a. Start with net income from the net income projections
b. Use the following format:
i. Net income
ii. + - noncash charges (probably only depreciation and amortization)
iii. Ignore the net changes in current assets and current liabilities
iv. Sum of I and ii will result in net cash flow from operations

Prepare a five-year cash flow projection (above). Part of the purchase price will repay all debt. As a result, there will be no cash flow from financing activities in the five-year cash flow projection. In year five, calculate a residual value for the value of all subsequent years cash flows. The residual value will be calculated by dividing the fifth year cash flow by the required rate of return. Add the residual value to cash flow for year five.

Explain reasons for your required rate of return for this acquisition.

Determine the purchase price for CAKE by calculating the present value (at the required rate of return) for years 1-5 (including residual value in year 5).

Requirement is for a written report

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Assignment

1. The objectives of this project are to:
a. do a comprehensive financial analysis of a publicly traded corporation (SuperValu Inc. NYSE:SVU); and
b. provide substantial information for one to make recommendations regarding investing in this corporation. That is, you must answer the question: Should I buy this stock? or, Should I sell this stock?
2. The report must be written properly.
a. They must include a title page, a table of contents, and a reference page
b. Informational sources from the web, etc. must be cited properly, using APA style.
i. This means that every table that you cut and pasted or typed from the web must have a source at the bottom of the table AND that citing must also be included in a reference page at the end of the report.
ii. Formatting is crucial.
3. The parts of the report are discussed below and must include:
a. An overview of the corporation.
i. Provide general information regarding the type of business, products and/or services, location of headquarters, name of CEO, number of employees, and countries of operation, etc.
b. The latest financial statements
i. Get the income statement, balance sheet, cash flow statement, and the statement of owners equity for the past fiscal year. Cut and paste them in your report. Do not forget to cite the source under each statement.
ii. If you cannot cut and paste them, you may have to type in the information in a table in your report.
c. A summary of each financial statement
i. Take each statement and state the key parts in words. Tell a story from each of the financial statements. For example, for the income statement, the story starts like, Total Revenues in 2010 were $10 billion, while Cost of Goods Sold were $8 billion, leaving a gross profit margin of $2 billion, or 20 percent of total revenues.After taking out interest and taxes from EBIT, the net income was $0.5 billion, or 5 percent of total revenues.
d. Ratio calculation (five major types of ratios)
e. i. Organization this section based on the FIVE types of ratios listed, liquidity, asset management, debt management, profitability and market value. Calculate the ratios from the financial statements in part c above using Excel and present them in a table.
f. Comparison of ratios with industry averages (find industry averages online)
i. Find industry financial ratios online (eg. Yahoo.com, or google finance etc.) and compare your corporations ratios to these industry ratios.
ii. Present your results following the five types of ratios discussed in part d.
iii. A table with both corporation and industry ratios is required. You must also compare the ratios in words. Do NOT just give me a table.
g. Discussion of key statistics provided by sources like Yahoo finance, google, morningstar.
i. There are many different other statistics available for your corporation. These include market value, beta, and diluted EPS, etc. Discuss some of the key statistics that you think can assist you to determine if this corporation is a good buy or sell.
h. For you to decide if a corporations stock is a good buy or sell, you must forecast several key variables, including the stock price.
i. Use historical prices (5 years of monthly data recommended) and forecast the stock price for the next year. Use regression analysis, and/or moving average, etc. to create your forecast. This MUST BE DONE IN EXCEL
ii. Create a graph from the historical data and show your forecast on the same graph. You can add a trend line to the graph to help you with a forecast. Include the graph in your report.
iii. You need to say specifically what the forecasted value of the stock price is.
iv. You must address the question, Is this forecast reasonable? Must you amend your analysis to get a more reasonable forecast?
i. Other information pertinent to the corporation that could affect its future performance and stock price.
i. This could include dividend policy, capital structure, bond ratings, expert opinions on TV, new projects, litigation, regulation, etc. Search for information on the web regarding this corporation. Look at company complaint blogs, etc.
j. Recommendation regarding the future of this corporation.
i. Is the stock a good buy, average buy, or a poor buy (implying a good sell)?
ii. Include a justification of your recommendation based on your analysis and research.
k. ALL EXCEL FILES MUST BE IN ONE WORK BOOK (ratios etc) and must embedded into the word document.
PS I will upload an ebook which contains all the rations and the formula as well as the comments associated with each ratio. (ie whether it is good or bad) The book can be used as a reference.
You must follow APA 6th Edition
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Navigate to www.krispykreme.com

In the menu on the left, place your mouse over the Krispy Kreme hyperlink.
Click on Investor Relations on the menu that pops up.
Click on Financial Information from the menu on the left.
Click on the link for the latest 10-K.
Open the 10-K report filed as either a Microsoft Word or .pdf version.
In either version, scroll down to the section titled Managements Discussion and Analysis of Financial Condition and Results of Operations.

Write a 1,050- to 1,750-word paper on the general financial health of Krispy Kreme based on the analyses conducted throughout this course. Your paper must cover the following points:

Discuss the importance of each of the five analyses you covered throughout the course: depreciation analysis, company stock analysis, cash flow statement analysis, income statement trend analysis, and management analysis. In each case, explain what the information conveys to management. Talk about how you used each of these tools as you analyzed Krispy Kremes financial statements. What do they reveal about the financial health of the company?

Discuss any significant changes observed in the results of your year-to-year financial analyses. What are some possible causes for those changes? What are the financial implications of these changes for the company?
Format your paper consistent with APA guidelines

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Page 1:

Describe you qualifications for a masters of business program

My current job description: (please summarize the job description below and write a qualification ability based on it)

In charge of Finance, Marketing, Management and Human Resources duties.
Supervise up to 10 staff members, including preparing weekly rosters and leading staff evaluations
Responsible for financial transactions including: Accounts Payable, Accounts Receivable, Billing, Daily cash reporting.
Conducted month end closing and generated all corporate financial reporting, Balance Sheet, P&L and Cash Flow Statement.
Reclassification of cash accounts and reconciliation of bank statements and posting entries to General ledger.
Provide exceptional customer service for existing clients by analyzing trouble calls.
Prepare and audit all support documentation for billing and payroll.
Implemented a new customized computerized system to bring efficiency in material management.
Maintain receiving, warehousing, and distribution operations by initiating, coordinating, and enforcing program, operational, and personnel policies and procedures.
Safeguards warehouse operations and contents by establishing and monitoring security procedures and protocols.
Controls inventory levels by conducting physical counts; reconciling with data storage system.
Complete warehouse operational requirements by scheduling and assigning employees; following up on work results
Maintain warehouse staff by recruiting, selecting, orienting, and training employees.

Page 2

Describe 3 most important accomplishments to date.

1. Accepted as in intern at the worlds most prestigious Film Festival to handle operations at the hub of all American activity. Duties included communicating with various agencies, press outlets, coordinating and budgeting events and problem resolution in an international setting.

2. Saw opportunities to increase sales with company products. I was instrumental in becoming the factory's first distributor in Bath Products. The Bath Program under my guidance has become such a success at the company that our company is now the model for all other distributors of bath products.

3. As Ambassadors for a Peaceful Multicultural World we were trained to develop strategies that increase the understanding and respect for diverse groups on campus and in the world. After receiving training as an Ambassador I facilitated group discussions on diversity issues in university classrooms and other campus groups. Discussions were held in Freshman Seminar classes, at New Student Orientation, and within many other classroom settings at the university. As an Ambassador for Peace I highlighted topics of diversity, inclusion and social justice in classes and student gatherings.

Page 3

Describe your career goal for the next 3-5 years.

I would like to be educated enough to understand and facilitate multiple branches.
Be disciplined and trained in a fast paced and agressive business industry.
Establish a brand and market it within the architectural and building solutions industry.
Be able to purchase multimillion dollars inventory deals and establish distribution channels.

Financial Feasibility for Development in Bull Run Virginia.
Will be used in a overall development plan.
Name of development: ? Pleasant Valley Estates
Must contain: Cash Flow Statement, Supply and Demand Equilibrium Statement and Pro Forma Profit and Loss Statement.

Back ground info:
FINANCIAL FEASIBILITY

Delineation of the market area:
? Employment-
1. Labor force = 79.3%
2. Employed = 76.4%
? Commuting rages
1. Driving in minutes = 3.2
? Public Transportation = 2.1%

Analysis of recent economic trends in the local market area:
? Demand for market = Strong demand due to proximity to good schools and job site.
? Economic Factors = 80% private wage and salary workers
? Occupied housing units = 95.6%
? Absorption rate = 21%

Determination of demand factors:
? Income = 50% between $35,000 ? $74,999
? Population = 11,337
? Household characteristics-
1. Lacking complete plumbing facilities = 3%
2. Lacking phone service = 2.4%

Analysis of potential supply:

With population increasing faster than development supply is under current demand for housing. Federal Government and private sector jobs projected to increase will lead to more immigration.

Possible competing projects:
? Pleasant Valley
? Bull Run

Financial Leverage:

California Teachers Union has agreed to purchase rental properties and provide debt financing for construction and purchase of land. This should also attract other investors if needed.

Conclusion:

Even with the economic down trend high demand and lower interest rates will continue to push demand for home sales and rentals.



http://www.hud.gov/

Related background:
CONSTRUCTION ANALYSIS

Under the Code of Virginia, any new construction must comply with the Virginia Uniform Statewide Building Code. A number of state required construction permits are also required. These permits are filed under the owner/developer name LadderMan Construction which include, building permit, electrical permit, mechanical permit, plumbing permit, VDOT, sewage and water supply construction permit. Currently, the review process has begun for our proposal in the residential planning district of Bull Run, Virginia. Land plot location: 43-3 located on State Highway 609, Pleasant Valley Road. The assessed value of the land is $210.960, per property.

Construction will include excavating and building single-family homes in a residential zone. This will include connecting water, sewer, electric, gas as well as lay utilities underground. Exterior landscaping will be needed. The streets are paved by the state of Virginia, however curbs, sidewalks as well as streetlights will need to be built, connected or erected.

The structural and architectural elements of a single-family residential dwelling are detailed along with construction costs. The architectural style of home is 2600-sq. ft., width 56?, Classic Colonial. The two story Colonial home will have 4 bedrooms, 2 ? baths, basement and will be build on 1 acre plots. The estimated building cost for each home will be $125,927.08 (see below). The retail value of the single-family residential dwelling will begin in the $260,000. This is based on the cost of $100 dollars per square foot.

The estimated construction costs for 2003 are:

Items: Estimated Costs:
Excavation: $ 5121.27
Concrete: 13.97 tons $ 10,070.03
Lumber: 13,127 board feet $ 11,788.35
Wood Flooring: 2,085 sq. ft. $ 7865.73
Millwork: 15 doors (interior &closet) $ 7052.13
Sheathing: 6,212 sq. ft $ 5058.87
Roofing: 3,100 sq. ft $ 12,470.59
Exterior siding: 2,325 sq. ft. $ 8604.00
Plaster & Drywall: 6,144 sq. ft $ 9350.35
Tile work: 2,085 sq. ft $ 5362.11
Windows: 15 framed $ 16,525.00
Heating: 120 linear ft. $ 4133.08
Insulation: 3,061 sq. ft. $ 5032.80
Hardware: (toilets, bathtubs) $ 8596.67
Appliances: (kitchen, laundry) $ 8896.41

Total Estimated Cost (excluding items*) for single-family dwelling: $ 125,927.08

The project control will be to manage costs within budget. All costs will either be financed through start-up capital or bank lending. The construction company will not manage the project or new homes, however the company will enter into a fiduciary agreement, which will require a property manager to secure the highest net return for each project.

MARKET ANALYSIS

New Units

In 2000, 36.2% units in structure were 10 o 19 units. Because of the likely economic downturn in the next few months, the number of home built will not exceed 19. Although we have purchased land to occupy 50 units and a country club facility, the forecast of units for building in 2003-2004 is 19.

Vacancy

In 2000, only 2.2% of the housing units are vacant, while 95.6% of the population make up occupied housing units.

Monthly Mortgage Costs

In 2000, 64.6% of the population pay mortgage ranging from $1000 to $1499. Our homes start at $260,000 (see Construction Analysis), with 20% down ($52,000), Consumers will be financing approximately $208,000 (80%) at an interest rate of 7% (a likely increased rate from the now down market of 5%-6%) for a 30 year fixed rate loan. This will put the consumer at a payment of approximately $1383.83 a month, placing our consumers in the largest percentage field of mortgage costs ranges.

Employment

In 2000, 79.3% of the population 16 years and over are in the labor force. The Civilian labor force includes 78.7% while the Armed Forces only make up approximately 7% of the labor force. The occupation of employed civilian labor force includes 38.7% in the management and professional occupations and 27.3% of the population is in sales and office occupations. This gives us 66% of the employed workforce that is labeled white-collar worker, which is the specific label we are targeting because of the country club atmosphere we are trying to present.

Income Level

We are targeting families with an income ranging $35,000 - $99,000. This target proves to be successful, because it makes up the largest number in the household income. In 1999, families with income ranging $35,000 - $49,999 made up 14.8% of the population. In 1999, families with income ranging $50,000 - $74,999 made up 28.6% of the population, and in 1999, families with income ranging $75,000 - $99,000 made up 18.2% of the population. This gives us 61.6% of the population.





Profile of Selected Characteristics in 2000: U.S. Bureau of the Census, Census 2000; Geographic area: Bull Run CDP, Virginia


SALES ANALYSIS

Purpose:

To manage the community at Bull Run efficiently with the objective of securing the highest net return for the property owner over the property?s useful life.

Marketing:

Our community will be marketed more toward young single professional''s as well as young families. We are focusing on families who, combined, are making $80,000 to $100,000 annually as well as individuals who are in the $50,000 + range. Our community provides many resources that appeal to this market segment. We have created our community to cater to these individuals. In order to get the attention of the public we start an advertising campaign that will include newspaper ads, neighborhood flyers, bulletin boards, Internet sites, signs on the property and ?open houses? on the weekends. With the addition of a world class golf course we hope to attract filthy old rich people. We are projecting that the current population size of this area will increase in the coming years. We also believe that the average incomes of the professionals in this area will also increase. We are attempting to introduce a new way of life for the people of this area and also attract people live in more congested areas but still pay the same for rent of for their houses.

Property Dues:

Property dues are those dues for service provided by the country club. These dues pay for the employment of staff. The payment of dues include the uses of:

? 9 Hole Golf Course (25% of dues)
? Community Swimming Pool (25% of dues)
? 2 Tennis Courts (1 indoor and 1 outdoor) (25% of dues)
? Country Club Dining (25% of dues)

Monthly dues are $145 during the winter season
Monthly dues are $245 during the spring, summer and fall seasons
Plus an initial fee when home is purchased $5000 (includes first year of dues)

Overall operation of the property:

A property maintenance staff will be needed for regular up keep of the community. Our community will employ a continuing maintenance program, which will include landscaping, redecorating and other general maintenance items. We also plan for renovations every five years to keep our community on the cutting edge. Property dues will be the responsibility of the property manager. When payment is overdue the issue will be addressed with the head of household to determine when due will be paid. If no further positive action is made termination of community services will occur for that particular household.

1. Ethics and Firm's Goals
Review Concept Questions 3, 5 and 6. Can goals like avoiding unethical or illegal behavior be in conflict with the goal of the firm? How does this complicate the agency problem? Fully explain your reasoning in at least 200 words. Respond to at least two of your fellow students' postings.
3) Agency Problems
Who owns a corporation? Describe the process whereby the owners control the firm?s management. What is the main reason that an agency relationship exists in the corporate form of organization? In this context, what kinds of problems can arise?
5. Goal of the Firm
Evaluate the following statement: Managers should not focus on the current stock value because doing so will lead to an overemphasis on short-term profits at the expense of long-term profits.
6. Ethics and Firm Goals
Can our goal of maximizing the value of the stock conflict with other goals, such as avoiding unethical or illegal behavior? In particular, do you think subjects like customer and employee safety, the environment, and the general good of society fit in this framework, or are they essentially ignored? Try to think of some specific scenarios to illustrate your answer.

2. Cash Flow
In at least 200 words, fully answer questions 3.
CASH FLOWS AT EAST COAST YACHTS
Because of the dramatic growth at East Coast Yachts, Larissa decided that the company should be reorganized as a corporation (see our Chapter 1 Closing Case for more detail). Time has passed and, today, the company is publicly traded under the ticker symbol ?ECY?.
Dan Ervin was recently hired by East Coast Yachts to assist the company with its short- term financial planning and also to evaluate the company?s financial performance. Dan graduated from college five years ago with a finance degree, and he has been employed in the treasury department of a Fortune 500 company since then.
The company?s past growth has been some- what hectic, in part due to poor planning. In anticipation of future growth, Larissa has asked Dan to analyze the company?s cash flows. The company?s financial statements are prepared by an outside auditor. Below you will find the most recent income statement and the balance sheets for the past two years.

EAST COAST YACHTS
Balance Sheet

2009 2010 2009 2010
Current Asset Current liabilities
Cash and equivalents $10,752,000 $11,232,000 Account payable $23,701,440 $24,546,000
Accounts receivables $19,116,000 $20,208,000 Notes payable $20,220,000 $18,725,000
Inventory $17,263,200 $22,656,000 Accrued expenses $ 5,472,000 $ 6,185,000
Other $ 1,108,800 $ 1,184,000 Total current liabilities $49,393,440 $49,456,000
Total current assets $48,240,000 $55,280,000
Long-term deb $129,360,000 $146,560,000
Fixed assets Total long-term liabilities $129,360,000 $146,560,000

Property, plant, and equipment $408,816,000 $462,030,000
Less Accumulated depreciation ($94,836,000) ($114,996,000)
Net property, plant, and equipment $313,980,000 $347,034,000
Intangible assets and others $ 6,840,000 $ 6,840,000 Stockholders? equity
Total fixed assets $320,820,000 $353,874,000 Preferred stock $ 3,000,000 $ 3,000,000
Common stock $ 30,000,000 $ 40,800,000
Capital surplus $ 12,000,000 $31,200,000
Accumulated retained earnings $157,306,560 $186,138,000
Less treasury stock ($12,000,000) ($48,000,000)
Total equity $190,306,560, $213,138,000
Total assets $369,060,000 $409,154,000 Total liabilities and shareholders? equity $369,060,000 $409,154,000

Larissa has also provided the following information. During the year, the company raised $40 million in new long-term debt and retired $22.8 million in long-term debt. The company also sold $30 million in new stock and repurchased $36 million. The company purchased $60 million in fixed assets, and sold $6,786,000 in fixed assets.

Larissa has asked Dan to prepare the financial statement of cash flows and the accounting statement of cash flows. She has also asked you to answer the following questions:

1. How would you describe East Coast Yachts? cash flows?
2. Which cash flows statement more accurately describes the cash flows at the company?
3. In light of your previous answers, comment on Larissa?s expansion plans.

Using the annual report from PepsiCo please answer the following:

1.What is the amount of property and equipment on the balance sheet for the two most recent years? What is the amount of depreciation expense? What amounts are on the cash flow statement for the most recent year that relate to depreciation, gains and sales of property and equipment, and purchases and sale of property of equipment? What amounts are permitted for inclusion in the capitalized cost of property and equipment?

2.Looking at the footnote disclosures of the company, what are the individual components of property and equipment? For example, what are the amounts for land, building, equipment, accumulated depreciation, and so forth? How do companies account for nonmonetary exchange and dispositions of property and equipment?

3.Does the company have intangible assets? If so what are the types of intangible assets (patent, copyrights, etc.) and their amounts? What is the amount of amortization expense? What amounts on the most recent cash flow statement relate to the purchase and sale of intangible assets? How do intangible assets differ from property and equipment? What costs do we include in intangible assets?

4.Goes the company have goodwill? What are the footnote disclosures relating to goodwill and the related acquisition? Please also describe the calculation of goodwill and how we account for differences between fair value and book value of assets acquired.

5.What are the company's depreciation methods? What is the range of estimated useful lives used for depreciating their assets? Does the company use the same depreciation methods for financial statements and tax returns? If not, please describe the methods used for tax purposes.

6.What are the company's footnote disclosures relating to impairment? Please also describe how to determine if an impairment exists and how to calculate the impairment loss.

7.What are the amounts and descriptions for the company's current liabilities for the most recent year? Does the company have any contingent liabilities? If yes, please describe. What are the three categories of contingent liabilities and the treatment for each type? Does the company have any subsequent events disclosed in their footnotes? If so, please describe them.

8.What are the amounts and descriptions for all of the company's long-term liabilities on their balance sheet for the most recent two years? What is the interest expense for the two most recent years? What amounts are included in the cash flow statements for proceeds from issuance of debt and repayment of debt for the most recent year? For each note payable discussed in the footnotes disclosures, what is the interest rate, total amount borrowed, and maturity date?

9.Does the company have bonds payable? If so, what are the amounts? Please also describe how bonds payable differ from notes payable and how to account for the issuance of bonds at par, at a discount, and at a premium. How is the discount and premium amortized? What is the effective interest method?

10.Does the company have capital leases? If so, what are the amounts and terms of the leases? What are the four criteria for a lease to be considered a capital lease? What are the additional criteria for the lessor? What is the difference between a sales-type lease and a direct financing lease?

SOURCE NEEDED HAS BEEN UPLOADED.

Final Project: Analyzing a Companys Financial Health

Please go per as this guideline: You will not need to access Krispy Kreme's website because I will email you the file. But, if you can not open the file, then follow the instructions that are given below how to do so.

To access Krispy Kremes Management Discussion and Analysis for the year ending February 3,2002:
o Go to www.krispykreme.com
o In the menu on the left, place your mouse over the Krispy Kreme hyperlink.
o Click on Investor Relations on the menu that pops up.
o Click on SEC Filings from the selections on the bar in the middle of the page.
o Under the Quick Links heading, click on the link for 10-K.
o Open the 10-K report filed 05/07/02. Open the Microsoft Word or .pdf version.
In the Table of Contents of the Microsoft Word version, click on EX-13 (Annual
Report to Security Holders).
In the Table of Contents of the .pdf version, click on EX-13 (Annual Report to
Security Holders).
o In either version, scroll down to the section titled Managements Discussion and Analysis of Financial Condition and Results of Operations.

Write a 1,050- to 1,750-word paper on the general financial health of Krispy Kreme
based on the analyses conducted throughout this course. Be sure your paper covers the
following points:
o Discuss the importance of each of the five analyses you covered throughout the
course: depreciation analysis, company stock analysis, cash flow statement analysis,
income statement trend analysis, and management analysis. In each case, explain
what the information conveys to management. Talk about how you used each of
these tools as you analyzed Krispy Kremes financial statements. What do they
reveal about the financial health of the company?

o Discuss any significant changes observed in the results of your year to year financial
analyses. What are some possible causes for those changes? What are the financial
implications of these changes for the company?

1. Access and read Krispy Kremes Management Discussion and Analysis (MD&A) section in either
its annual report or its 10-K for the year ended February 3, 2002 [KrispyKreme.com].
What risks do Krispy Kremes shareholders face as management and employees work to position the
company for long-term success?

2. What are the managerial accountants responsibilities in evaluating risk?
There are faxes for this order.

Activity 4: Individual ? Exxon Mobil Analysis (110 points)

1. Visit the Exxon Mobil Website, "Investor Information" (http://ir.exxonmobil.com/phoenix.zhtml?c=115024&p=irol-reportsAnnual)section and download their annual report for the past two years. In a 1-2 page APA formatted paper, based on these annual reports, respond to the following questions:
Are the majority of Exxon?s assets tangible or intangible?
What was Net Income for each of the past two years? Was the change positive or negative? What was the change in $ and % terms?
What was Cash Flow for each of the past two years? Was the change positive or negative? What was the change in $ and % terms?
What has the stock price done over the past two years? (Give dollar amounts as well as percentages)
Discuss/identify items that would cause Net Income and Cash Flow to differ.
Why is the cash flow statement broken down into 3 parts? What do these three parts tell us about where Exxon gets and spends its cash?

This regular assignment helps you to convey who the interested parties are in your business plans. It encourages you to think what financial information is most important to monitor business plans and where to find this information.

a) Using a table explain who the main financial stakeholders are in a business you are familiar with and what power and impact they have.

b) What kind of accounting and finance information do you need to monitor this business and where in the main financial statements will you find it? Why is cash and liquidity important?

c) With the aid of worked examples and sensitivity analysis show how both breakeven analysis and investment appraisal techniques can help business planning.

Your response should be in the form of a written report of between 1000 - 1500 words.

Guidance notes:

Models and concepts of use for this regular assignment include, Stakeholder analysis matrix, Profit and Loss account, Balance Sheet, Cash Flow Statement, Cash Budgets, Breakeven Analysis, Investment Appraisal techniques such as payback, net present value, internal rate of return.

Better answers will also critique the concepts and models used.

TITLE: HEALTHCARE FINANCE OF COMPANCY `UNIVERSAL HEALTH SERVICES(UHS-TICKER SYSBOL)... A DETAILED SUMMARY OF THE FINACIAL STATEMENT (INCOME STATEMENT, BALANCE SHEET, STATMENT OF CASH FLOWS, OPERATING INDICATORS AND STATISTICS, FOR 2 YEARS OF DATA, THE PAPER WILL INCLUDE AN INTRODUCTION & EXECUTIVE SUMMARY, BACKGROUND OF THE COMPANY, TRENDS (FAVORABLE AND UNFAVORABLE), STRENTHS AND WEAKNESS, ANNUAL REPORTS FOR 2 YEARS (SUMMERIZED), SUMMARY OF THE BALANCE SHEET, STANDARD AND POORS EVALUTION, AND MEDIAN RATIOS, CURRENT RATIO, AVERAGE COLLECTIONS, DYS CASH ON HAND, OPERATING MARGIN RATIO, TOTAL MARGIN RATIO, NET ASSETS RATIO, LONG TERM DEBT TO NET ASSET RATIO, 2 LARGEST PAYORS, ANALYZIE CASH FLOW STATEMENT, HOW DOES THIS COMPANY CAMPARE TO OTHER COMPERITORS, IS THE COMPANY PROFITABLE, WAHT RECOMMENDATIONS TO IMPROVE FINACIAL PERFORMANCE, CONCLUSION, ATTACH COPIES OF THE UHS FINANCIAL STATEMNTS FOR 2006 & 2007, (10 OF (3) REFERENCES: MICHAEL NOWICKI 3RD EDITION (ISBN: 1-56793-226-6---YOU CHOSE THE OTHER 1 REFERENCES....12 PT FONT...DOUBLE SPACED....APA....SHOULD A QUESTION EXIST PLEASE CALL ME AT 619-261-1097...THANK YOU

Business Plan
Introduction
When venture capitalists are asked what they consider most carefully when
deciding whether or not to fund a new venture, they consistently respond: We
are most concerned with the quality of the management team and the quality of
the business plan.
The business plan is an important component of a business start-up. It forces
the business owner and his/her management team to reflect seriously on the
goals of their venture and the steps necessary to launch and maintain it
successfully. The very act of constructing a business plan offers an important
learning experience to the business owner, because it requires him/her to take a
comprehensive view of all aspects of the new venture: organizational, financial,
marketing/sales, legal, operational, and IT.
Outside investors find the business plan to be important because it offers
them a revealing picture of how the new venture will be organized and what it will
achieve. Of equal importance, the business plan enables them to determine how
effective the owner and his/her management team will be in launching and
maintaining the venture. If the business plan is poorly written, inconsistent, and
unrealistic, then the investors will not fund the venture, because they know that it
will likely fail. If you cannot write a compelling business plan, then it is unlikely
that you will be able to establish a viable business. On the other hand, a wellcrafted,
compelling, and realistic business clan suggests that the owner and
his/her management team know what they are doing.
This assignment has you put together a short business plan. In constructing
it, follow the outline provided later in this guide. As you organize and write it,
keep reminding yourself that the point of the document is to force you to think
through the most significant issues needed to launch and maintain the business
successfully, and to convince investors to provide you with funds because you
have a good money-making idea and know what you are doing.
Selecting a business venture
Write a business plan for one of the two following ventures:
Option A. Expanding a one-store operation to a two-store operation
Assume you currently run a small retailing business in the lobby of a
large office building. Your store occupies 1000 square feet of space. You
spend fifty hours a week at the store and hire two employees, each of
whom spends thirty hours a week at the store. Your annual revenues are
between 0,000 - 0,000 a year. The products you sell are a mixed
bag of items. Basically, you stock up with items that occupants of the
office building will want, including snacks, pre-wrapped sandwiches,
bottled/canned beverages, greeting cards, newspapers, paperback books,
and small gift items that the buildings tenants might find attractive.
A new office building will open two blocks away from the building you
now occupy. You would like to expand your business to that building. In
fact, you begin to dream that you can establish a chain of such stores in
large buildings downtown. You have even cooked up a name for the
potential chain, Busters (named after your pet Labrador retriever).
At this point, you are not sure how you want to fund the expansion. You
need to put together a business plan to develop a sense of the financial
requirements of the new operation. You may decide to fund it using your
savings and by taking out a second mortgage on your house. Three other
options are to borrow money from the bank, borrow money from friends
and family, or to have friends/family assume an equity role in your
business as investors. In any event, your business case would be used to
borrow the money or to attract investors.
Write a business plan that describes this proposed venture.

Outline of the Business Plan Document
In the world of real business, business plans can take on a variety of shapes
and sizes. They may range in length from a few pages to hundreds of pages,
depending on the nature of the venture. They can be filled with detailed financial
and marketing data, or simply a brief sketch of financial and marketing
requirements ??" depending on how much data are available. They can be highly
structured or casual. There is no one best way to structure a business plan.
In this assignment, you should keep the business plan short: 10-15 pages of
text, typed single-spaced, using 12-point font. Charts and tables are extra. You
should also employ the following outline, which captures the chief elements of
typical business plans:
1) Introduction and brief description of the venture
a) Introduction (e.g., This business plan describes a proposed venture to
expand Busters from a one-store to two-store operation.)
b) Description of the business (Busters is a small store located in the lobby
of a large office building )
c) Business aspirations (e.g., Ultimately, we hope to expand Busters so that
it becomes a chain of 10-15 stores situated in downtown office buildings.)
2) Organization of the business and key players (e.g., Marsha Jones is
owner and principal manager of Busters. The current store employees two
people, each of whom works at the store 30 hours a week The proposed
store will be managed by Ms. Jones )
a) Owner(s) ??" role(s) and qualifications
b) Company legal structure (e.g., sole proprietorship, partnership, LLP, SCorporation,
C-corporation)
c) Management team ??" roles and qualifications
d) Employees ??" roles and qualifications
e) Contractors/vendors (as appropriate) ??" roles and qualifications
3) Financials
a) Anticipated operating costs of the new business (e.g.,What are the
anticipated expenses of operating the business in a typical month?)
b) Anticipated investment requirements to launch the new venture (e.g.,
furnishing facilities, inventory purchases, meeting payroll during the first
six months of operation)
c) Anticipated revenue
d) Pro-forma cash flow projection for the first year of operation
REVENUES Month 1 Month 2 Month 3 Month 4 Etc.
Rev source A
Rev source B
Etc.
TOTAL REV
COSTS
Rent
Payroll
Materials
Etc.
TOTAL COST
NETCASH
FLOW
e) Payback point (taken from the pro forma cash flow statement)
f) Anticipated return on investment from the perspective of three years into
the venture
4) Marketing/Sales
a) Summary of a marketing/sales strategy
b) Marketing/sales requirements for the business
i) Price of goods/services
ii) Product
iii) Promotion
iv) Place
c) Competition
5) Operations
a) Location of the business
b) How the business will be operated (e.g., hours of operation, procedures to
produce goods/services, special operations issues)
6) Legal and sundry issues
a) Legal and related issues that need to be addressed (e.g., Liability,
intellectual property, structuring the business, commercial law issues, etc.)
b) How legal issues will be handled (e.g., in-house attorney, use of outside
legal services)
7) Major challenges
a) A realistic assessment of the challenges facing the new venture
How You Will Be Graded
1. Did you follow the instructions for the assignment?
No 1 2 3 4 5 Yes
2. Have you engaged in solid research of the topic? Do you have your facts
straight?
No 1 2 3 4 5 Yes
3. Are your arguments logical and compelling?
No 1 2 3 4 5 Yes
4. Is your presentation well-written (proper grammar, good flow, without
spelling errors)?
No 1 2 3 4 5 Yes
5. Are organizational issues for the new venture handled effectively?
No 1 2 3 4 5 Yes
6. Are financial issues for the new venture handled effectively?
No 1 2 3 4 5 Yes
7. Does the business plan reflect an effective handling of marketing and
sales issues?
No 1 2 3 4 5 Yes

Customer is requesting that (amber111) completes this order.

Customer is requesting that (amber111) completes this order.