...mbacasestudyanswers.com ARAVIND – 09901366442 – 09902787224 CHARTERED FINANCE CASE STUDY : 1 Air Spares is a wholesaler that stocks engine components and test equipment for the commercial aircraft industry. A new customer has placed an order for eight high-bypass turbine engines, which increase fuel economy. The variable cost is $ 1.4 million per unit, and the credit price is $ 1.65 million each. Credit is extended for one period, and based on historical experience, payment for about 1 out of every 200 such orders is never collected. The required return is 2.5 per cent per period. Q1) Assuming that this is a one time order, should it be filled? The customer will not buy if credit is not extended? Q2) What is the break-even probability of default in port (a)? Q3) Suppose that customer’s who do not default become repeat customers and place the same order every period forever. Further assume that repeat customers never default. Should the order be filled? What is the break even probability of default? Q4) Describe in general terms why credit terms will be more liberal when repeat orders are a possibility. CASE STUDY : 2 Taper Corporation shows the following information on its 2007 income statement. Sales = Rs 1,62,000/-; Cost = Rs 93,000/-; Other Expenses = Rs 5,100/-; Depreciation Exp = Rs 8,400/-; Interest Expenses = Rs 16,500/-; Taxes = Rs 14,820/-; Dividends = Rs 9,400/-. In addition you are told that the firm issued Rs 7,350/- in new equity during...
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...Accounting for non-accounting students eighth edition John R. Dyson ACCOUNTING FOR NON-ACCOUNTING STUDENTS Visit the Accounting for Non-Accounting Students, eighth edition Companion Website at www.pearsoned.co.uk/dyson to find valuable student learning material including: G G G G Multiple choice questions to help test your learning Extra question material Links to relevant sites on the web Glossary explaining key terms mentioned in the book We work with leading authors to develop the strongest educational materials in Accounting, bringing cutting-edge thinking and best learning practice to a global market. Under a range of well-known imprints, including Financial Times Prentice Hall, we craft high quality print and electronic publications which help readers to understand and apply their content, whether studying or at work. To find out more about the complete range of our publishing please visit us on the World Wide Web at: www.pearsoned.co.uk ACCOUNTING FOR NON-ACCOUNTING STUDENTS Eighth Edition John R. Dyson Pearson Education Limited Edinburgh Gate Harlow Essex CM20 2JE England and Associated Companies throughout the world Visit us on the World Wide Web at: www.pearsoned.co.uk First edition published in Great Britain under the Pitman Publishing imprint in 1987 Second edition 1991 Third edition 1994 Fourth edition published under the Financial Times Pitman Publishing imprint in 1997 Fifth edition 2001 Sixth edition 2004 Seventh edition 2007 Eighth...
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...Cash Flow Forecasting Essential Capital Markets Books in the series: Cash Flow Forecasting Corporate Valuation Credit Risk Management Finance of International Trade Mergers and Acquisitions Portfolio Management in Practice Introduction to Project Finance Syndicated Lending Cash Flow Forecasting Edited by Andrew Fight A MSTERDAM • BOSTON • HEIDELBERG • LONDON • NEW YORK • OXFORD P ARIS • SAN DIEGO • SAN FRANCISCO • SINGAPORE • SYDNEY • TOKYO Butterworth-Heinemann is an imprint of Elsevier Butterworth-Heinemann is an imprint of Elsevier Linacre House, Jordan Hill, Oxford OX2 8DP 30 Corporate Drive, Suite 400, Burlington, MA 01803 First published 2006 Copyright © 2006, Andrew Fight. All rights reserved. Note The materials contained in this book remain the copyrighted intellectual property of Andrew Fight, are destined for use in his consulting activities, and are to be clearly identified as copyrighted to him. Andrew Fight has asserted his right under the Copyrights, Designs, and Patents Act 1988, to be identified as author of this work, and confirms that he retains ownership of the intellectual property and rights to use these materials in his training courses and consulting activities. No part of this publication may be reproduced in any material form (including photocopying or storing in any medium by electronic means and whether or not transiently or incidentally to some other use of this publication) without the written permission...
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...Level 5 Unit Contents Chapter Title Introduction to the Study Manual Unit Specification (Syllabus) Coverage of the Syllabus by the Manual 1 Management Accounting and Information Introduction Management Accounting Information Collection and Measurement of Information Information for Strategic, Operational and Management Control Information for Decision Making Cost Categorisation and Classification Introduction Some Introductory Definitions Categorising Cost to Aid Decision Making and Control Management Responsibility Levels Cost Units Cost Codes Patterns of Cost Behaviour Influences on Activity Levels Numerical Example of Cost Behaviour Direct and Indirect Costs Introduction Material Costs Labour Costs Decision Making and Direct Costs Overhead and Overhead C Absorption Costing Introduction Definition and Mechanics of Absorption Costing Cost Allocation Cost Apportionment Overhead Absorption (OAR) Under and Over Absorption of Overheads Treatment of Administration and Selling and Distribution Overhead Uses of Absorption Costing Page v vii ix 1 2 2 4 6 11 14 17 18 19 21 26 27 28 29 30 30 33 34 34 38 43 43 45 46 46 47 48 52 57 59 60 2 3 4 © ABE ii Chapter Title 5 Marginal Costing Introduction Definitions of Marginal Costing and Contribution Marginal Versus Absorption Costing Effect of Absorption Costing and Marginal Costing on Profit Application of Marginal and Absorption Costing Activity-Based and Other Modern Costing Methods Introduction Activity-Based Costing...
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...Restaurant Industry in India - Trends and Opportunities Restaurant Industry in India - Trends and Opportunities HVS International (India), Mr. Navjit Ahluwalia, Associate Director and Mr. Dushyant Singh, Consulting & Valuation Analyst Research, Report Writing Mr. Shyam Suri, Secretary General, FHRAI Editing, Report Fianlisation Mr. Pooran Chandra Pandey, Assistant Secretary General (Research), FHRAI Hotel Questionnaire & Co-ordination Mr. Raj Rajeshwar Sharma, Computer Data Assistant Design, Graphics, Pre-press & DTP Printed by : Published in April 2004 by: Secretary General, Federation of Hotel & Restaurant Associations of India B-82, 8th Floor, Himalaya House, 23 Kasturba Gandhi Marg, New Delhi - 110 001 Phones : (011) 23318781, 23318782, 23322634, 23322647, 23323770 Fax : (011) 23322645 E-Mail : fhrai@vsnl.com Website : www.fhrai.com © Federation of Hotel & Restaurant Associations of India (FHRAI), 2004 Price: One copy free to concerned FHRAI members. (Additional copies at Rs. 400.00 for FHRAI members and Rs.600.00 for Non-Members.) US$50.00 for foreign dispatches 2 Contents Table of Contents 1. 2. 3. Executive Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7 Background Scenario and Numbers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11 Analysis of Questionnaire Responses 3.1 General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ....
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...Restaurant Industry in India - Trends and Opportunities Restaurant Industry in India - Trends and Opportunities HVS International (India), Mr. Navjit Ahluwalia, Associate Director and Mr. Dushyant Singh, Consulting & Valuation Analyst Research, Report Writing Mr. Shyam Suri, Secretary General, FHRAI Editing, Report Fianlisation Mr. Pooran Chandra Pandey, Assistant Secretary General (Research), FHRAI Hotel Questionnaire & Co-ordination Mr. Raj Rajeshwar Sharma, Computer Data Assistant Design, Graphics, Pre-press & DTP Printed by : Published in April 2004 by: Secretary General, Federation of Hotel & Restaurant Associations of India B-82, 8th Floor, Himalaya House, 23 Kasturba Gandhi Marg, New Delhi - 110 001 Phones : (011) 23318781, 23318782, 23322634, 23322647, 23323770 Fax : (011) 23322645 E-Mail : fhrai@vsnl.com Website : www.fhrai.com © Federation of Hotel & Restaurant Associations of India (FHRAI), 2004 Price: One copy free to concerned FHRAI members. (Additional copies at Rs. 400.00 for FHRAI members and Rs.600.00 for Non-Members.) US$50.00 for foreign dispatches 2 Contents Table of Contents 1. 2. 3. Executive Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7 Background Scenario and Numbers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11 Analysis of Questionnaire Responses 3.1 General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ....
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...Restaurant Industry in India - Trends and Opportunities Restaurant Industry in India - Trends and Opportunities HVS International (India), Mr. Navjit Ahluwalia, Associate Director and Mr. Dushyant Singh, Consulting & Valuation Analyst Research, Report Writing Mr. Shyam Suri, Secretary General, FHRAI Editing, Report Fianlisation Mr. Pooran Chandra Pandey, Assistant Secretary General (Research), FHRAI Hotel Questionnaire & Co-ordination Mr. Raj Rajeshwar Sharma, Computer Data Assistant Design, Graphics, Pre-press & DTP Printed by : Published in April 2004 by: Secretary General, Federation of Hotel & Restaurant Associations of India B-82, 8th Floor, Himalaya House, 23 Kasturba Gandhi Marg, New Delhi - 110 001 Phones : (011) 23318781, 23318782, 23322634, 23322647, 23323770 Fax : (011) 23322645 E-Mail : fhrai@vsnl.com Website : www.fhrai.com © Federation of Hotel & Restaurant Associations of India (FHRAI), 2004 Price: One copy free to concerned FHRAI members. (Additional copies at Rs. 400.00 for FHRAI members and Rs.600.00 for Non-Members.) US$50.00 for foreign dispatches 2 Contents Table of Contents 1. 2. 3. Executive Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7 Background Scenario and Numbers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11 Analysis of Questionnaire Responses 3.1 General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ....
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... _______________ An Introduction to Business 2 Table of Contents Chapter A Prolog . . . . . . . . . . . . 1 2 . . . . . . Page 1 Private Enterprise: An Economic System . . . . . . . 3 Foundation Exercise 1 . . . . . . . . . . . 11 Marketing: Concept and Application . . Foundation Exercise 2 . . . . . Foundation Exercise 3 . . . . . Foundation Exercise 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 28 41 51 3 Accounting: A Business Information System . . . . . 61 Foundation Exercise 5 . . . . . . . . . . . 89 Foundation Exercise 6 . . . . . . . . . . . 88 Production: Improving Productivity and Performance . . 91 Foundation Exercise 7 . . . . . . . . . . . 99 Foundation Exercise 8 . . . . . . . . . . . 107 Finance: Working and Investment Capital . . . . Investment Financing . . . . . . . . . . Financial Ratios and Ratio Analysis . . . . . . Using the Cash Flow Statement as a Management Tool Foundation Exercise 9 . . . . . . . . . . . . . . . . . . . 115 123 134 138 143 150 4 5 6 7 8 Business and Society: The Legal and Regulatory System Business Ethics . . . . . . ....
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...cover cover next page > Cover Business, Management and Finance Small Business; Entrepreneurship title author publisher isbn10 | asin print isbn13 ebook isbn13 language subject publication date lcc ddc subject : : : : : : : Entrepreneurship and Small Business Burns, Paul. 0333914732 9780333914731 9781403917102 : : : : cover next page > file:///Z|/_==%CF%CE%C8%D1%CA==/Entrepreneurship%.../0333914732__gigle.ws/0333914732/files/cover.html [06.10.2009 1:01:58] page_i < previous page page_i next page > page_i next page > Page i Entrepreneurship and Small Business < previous page file:///Z|/_==%CF%CE%C8%D1%CA==/Entrepreneurship%...0333914732__gigle.ws/0333914732/files/page_i.html [06.10.2009 1:02:00] page_ii < previous page page_ii next page > page_ii next page > Page ii < previous page file:///Z|/_==%CF%CE%C8%D1%CA==/Entrepreneurship%2...0333914732__gigle.ws/0333914732/files/page_ii.html [06.10.2009 1:02:00] page_iii < previous page page_iii next page > page_iii next page > Page iii Entrepreneurship and Small Business Paul Burns < previous page file:///Z|/_==%CF%CE%C8%D1%CA==/Entrepreneurship%2...333914732__gigle.ws/0333914732/files/page_iii.html [06.10.2009 1:02:00] page_iv < previous page page_iv next page > Page iv © Paul Burns 2001 All rights reserved. No reproduction, copy or transmission of this publication may be...
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...Overview of Applications by Discipline ECONOMICS Estimating sensitivity of demand to price 352–356 Pricing problems 352–366, 422–427 Estimating cost of power 363–366 47–56, Assessing a utility function 554–556 Estimating demand for products 632–638, 649–650, 764–771, 965 Subway token hoarding 792 FINANCE AND ACCOUNTING Collecting on delinquent credit accounts 14–16 Cost projections 29–33 Finding a breakeven point 33–41 Calculating NPV 57–62 Calculating NPV for production capacity decision 58–62 Portfolio management 173–178, 345–346, 387–394, 442–444, 689–691 Pension fund management 178–182 Financial planning 210–214, 676–681, 734–735 Arbitrage opportunities in oil pricing 215–219 Currency trading 220 Capital budgeting 290–295 Estimating stock betas 396–401 Hedging risk with put options 407–408 Stock hedging 407–408 Asset management 409–410 New product development 503–504, 574, 673–676, 715–722 Bidding for a government contract 513–518, 523–533, 653–657 Investing with risk aversion 557–560 Land purchasing decision 575 Risk analysis 582–583 Liquidity risk management 651–653 Estimating warranty costs 657–661 Retirement planning 681–685 Modeling stock prices 685–686 Pricing options 686–689, 691–693 Investing for college 732 Bond investment 733 HUMAN RESOURCES AND HEALTH CARE Fighting HIV/AIDS 23–24 DEA in the hospital industry 184–189 Salesforce allocation problems 454–456 Assigning MBA students to teams 462 Selecting...
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...fundamentals of cost accounting fourth edition William N. Lanen Shannon W. anderson Michael W. Maher ® accounting The integrated solutions for Lanen/Anderson/Maher’s Fundamentals of Cost Accounting, 4e have been proven to help you achieve your course goals of improving student readiness, enhancing student engagement, and increasing their comprehension of content. Known for its clear and engaging style, the Lanen solution employs the use of real-world scenarios, LearnSmart, and instant feedback on practice problems to help students engage with course materials, comprehend the content, and achieve higher outcomes in the course. Our new Intelligent Response Technology-based content offers students an intelligent homework experience that helps them stay focused on learning instead of navigating the technology. Finally, McGraw-Hill’s adaptive learning component, LearnSmart, provides assignable modules that help students master core concepts and come to class more prepared. LearnSmart with Lanen is an introductory managerial accounting review, providing students with a refresher on these topics for their cost accounting course. PROVEN EFFECTIVE Get Connected. FEATURES Intelligent Response Technology Intelligent Response Technology (IRT) is Connect Accounting’s new student interface for end-of-chapter assessment content. Intelligent Response Technology provides a general journal application that looks and feels more like what you would find in a general ledger...
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...design 2 – analysis ............................................................................................................... 26 Chapter 6: Product and service design processes ............................................................................................... 31 Chapter 7: Supply chain management ................................................................................................................ 34 Chapter 8: Capacity management....................................................................................................................... 37 Chapter 9: Inventory management ..................................................................................................................... 42 Chapter 10: Resource planning and...
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...cover next page > title author publisher isbn10 | asin print isbn13 ebook isbn13 language subject publication date lcc ddc subject : : : : : : : : : : : cover next page > < previous page page_i next page > Page i Dictionary of Accounting Terms Third Edition Joel G. Siegel, PhD, CPA Professor of Accounting Queens College of the City University of New York Jae K. Shim, PhD Professor of Accounting College of Business Administration California State University, Long Beach < previous page page_i next page > < previous page ACKNOWLEDGMENTS page_ii next page > Page ii The authors would like to acknowledge the contributions made by reviewers John Downes, formerly of the New York City Office of Economic Development, and Dr. G. Thomas Friedlob, Professor of Accounting at Clemson University. Their in-depth evaluations have been of great importance to the technical accuracy of the manuscript. Gerald J. Barry suggested many meaningful insertions and deletions that greatly enhanced the authors' prose. Thanks also go to Roberta Siegel and Cher Ragge for their assistance with the computer terms, graphics, and word processing. Anna Damaskos, Don Reis, Sally Strauss, and Eileen Prigge of Barron's have been invaluable during the many stages of editing the manuscript into its bound book form. © Copyright 2000 by Barron's Educational Series, Inc. Prior editions © 1995, 1987 by Barron's Educational Series, Inc. All rights reserved. No part of this...
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...Robert Johnston Stuart Chambers Christine Harland Alan Harrison Nigel Slack Cases in Operations Management third edition Cases in Operations Management We work with leading authors to develop the strongest educational materials in operations management, bringing cutting-edge thinking and best learning practice to a global market. Under a range of well-known imprints, including Financial Times Prentice Hall, we craft high quality print and electronic publications which help readers to understand and apply their content, whether studying or at work. To find out more about the complete range of our publishing, please visit us on the World Wide Web at: www.pearsoneduc.com THIRD EDITION Cases in Operations Management Robert Johnston Warwick Business School, University of Warwick Stuart Chambers Warwick Business School, University of Warwick Christine Harland School of Management, University of Bath Alan Harrison Cranfield School of Management, Cranfield University Nigel Slack Warwick Business School, University of Warwick Pearson Education Limited Edinburgh Gate Harlow Essex CM20 2JE United Kingdom and Associated Companies throughout the world Visit us on the World Wide Web at: www.pearsoned.co.uk First published 1993 Second published 1997 Third Edition 2003 © Robert Johnston, Stuart Chambers, Christine Harland, Alan Harrison and Nigel Slack 1993, 2003 The rights of Robert Johnston, Stuart Chambers, Christine Harland, Alan Harrison...
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...photocopying, recording or otherwise, without the written permission of the copyright holder. Maharshi Dayanand University ROHTAK – 124 001 Developed & Produced by EXCEL BOOKS PVT. LTD., A-45 Naraina, Phase 1, New Delhi-110028 Qklhokn 3 Contents Chapter 1 Accounting-An Intoduction Chapter 2 The History and Evolution of Accounting Thoughts 23 Chapter 3 Approaches to Accounting Theory 56 Chapter 4 Accounting Postulates, Concepts and Principles 88 Chapter 5 Income Concepts 107 Chapter 6 Revenues, Expenses, Gains and Losses 139 Chapter 7 Valuation of Assets 158 Chapter 8 Liabilities and Equity 177 Chapter 9 Depreciation Accounting and Policy 192 Chapter 10 Inventories and their Valuation 238 Chapter 11 Financial Reporting 277 Chapter 12 Specific Issues in Corporate Reporting 302 Chapter 13 Harmonization of Financial Reporting 323 Chapter 14 Accounting for Price Level Changes 339 Chapter 15 Human Resource Accounting 397 Chapter 16 Financial Engineering: A Multi-Disciplinary Approach to Risk-Return Management 421 Chapter 17 Accounting Standards 429 Chapter 18 Elementary Knowledge of Indian Accounting Standards 474 Chapter 19 Lease Accounting 512 Chapter 20 Social Accounting 542 5 4 jktuhfr foKku Accounting Theory Paper-8 Nt: oe Max. Marks.: 100 Time 3: Hrs T e ew l b t r es c i...
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