...Master’s Degree Journalism and Media Studies 2008-2010 Table of Contents Section Page Graduate Studies in Journalism and Media Studies Facilities Financial Assistance Teaching and Research Assistantships Graduate Admissions Procedures and Requirements Non-Admitted Graduate Status Overview of Degree Options and Requirements Grades Degree Requirements Examination Track Thesis Track Examples of Two-Year Course Schedules Summer Sessions Taking Courses Outside the Major Transfer Credits Forms & Due Dates Advising and Your Advisor Graduate Courses Offered Graduate Faculty Hank Greenspun FAQs Checklists 2 2 3 3 3 4 5 5 6 6 9 11 12 12 13 13 14 14 15 16 17 20 Graduate Studies in Journalism and Media Studies My observations and research told me that you have one of the top “up and coming” programs of journalism and media studies in the country. I have no doubt that in this next decade, it will be among those mentioned as a leader in our field. Mary Ann Ferguson Page Legacy Professor of Journalism and Communications University of Florida 2006 The Hank Greenspun School of Journalism and Media Studies offers a traditional Master of Arts degree focusing on research methods and theory. The program is committed to the proposition that enhancing society requires an innovative, interdisciplinary, and rigorous understanding of its media. As media continue to change and evolve, continuous observation and interpretation are...
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...Merchandising Mathematics for Retailing Chapter 7 - Inventory Valuation Spreadsheet: Retail Method of Inventory Valuation with Physical Inventory Summary Problem 2 AT COST: Opening Inventory Gross Purchases Returns to Vendors Net Purchases Transfers In Transfers Out Net Transfers Freight Total Merchandise Handled AT RETAIL: Opening Inventory Gross Purchases Returns to Vendors Net Purchases Transfers In Transfers Out Net Transfers Additional Markup Additional Markup Cancellation Net Price Revisions Total Merchandise Handled COST PERCENT CUMULATIVE MARKUP PERCENT Gross Sales Customer Returns Net Sales $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $89,760.00 $43,620.00 $860.00 $0.00 $0.00 $89,760.00 $42,760.00 $0.00 $760.00 $0.00 $760.00 $133,280.00 0.00% 100.00% $49,318.00 $2,945.00 $46,373.00 Markdowns Markdown Cancellations Net Markdowns Employee Discounts Total Deductions CLOSING BOOK INVENTORY AT RETAIL CLOSING BOOK INVENTORY AT COST PHYSICAL INVENTORY AT RETAIL PHYSICAL INVENTORY AT COST SHORTAGE OR OVERAGE SHORTAGE OR OVERAGE PERCENT Gross Cost of Merchandise Sold Maintained Markup Maintained Markup Percent Cash Discounts Alterations/Workroom Costs Total Cost of Merchandise Sold GROSS MARGIN GROSS MARGIN PERCENT $5,246.00 $318.00 $784.00 $4,928.00 $784.00 $52,085.00 $ 81,195.00 $ $ 53,672.00 $ $ 27,523.00 59.35% $0.00 $46,373.00 100.00% $320.00 $0.00 $320.00 $0.00 -$320.00 $46,693.00 100.69% $ 53,672.00 - 1 2 3 4 5...
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...UPC Code Class Name 2.5000 ALFOMBRAS AREA 069618 200445 4 Title: ALFOMBRAS DE COCO EA. KGRM110 10 0.0350 MOQUETA 40X60 DE CAUCHO 1.4000 HSC.: 40169100 Bar Code.: 6 96182 00445 7 EAN14.: 1 1,000.00 Material: 100% CAUCHO Country: INDIA Brand: SIN MARCA 2 400 EA. KGND37BLACK 10 0.0350 Material: 100% CAUCHO Country: INDIA Brand: SIN MARCA 3 400 EA. KGND167NGD 10 0.0660 1.3100 Net Weight KGS..: 1.3200 Gross Weight KGS: MOQUETA BROWN CON ALFOMBRA 2.6400 HSC.: 57033090 Bar Code.: 6 96182 00447 1 EAN14.: 1 1.5100 Net Weight KGS..: 1.5200 Gross Weight KGS: MOQUETA 40X60 DE CAUCHO 1.4000 HSC.: 40169100 Bar Code.: 6 96182 00446 4 EAN14.: 1 Total Net KGS..: Total Gross KGS: 2.5000 ALFOMBRAS AREA 069618 200446 1 604.0000 608.0000 1,000.00 Total Net KGS..: Total Gross KGS: 4.8500 ALFOMBRAS AREA 069618 200447 8 524.0000 528.0000 1,940.00 Material: 85% CAUCHO,15%POLIPROPILENO Country: INDIA Brand: SIN MARCA 4 400 EA. KGND192 5 0.0390 2.6200 Net Weight KGS..: 2.6300 Gross Weight KGS: MOQUETA 40X90 CAUCHO NEGRO 3.1200 / ALFOMBRA HSC.: 57033090 Bar Code.: 6 96182 00448 8 EAN14.: 1 Total Net KGS..: Total Gross KGS: 4.0500 ALFOMBRAS AREA 069618 200448 5 1,048.0000 1,052.0000 1,620.00 Material:...
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...motive for the creation of the combination. II. Intra-entity inventory transfers A. The individual accounting systems of the two companies will record the transfer as a sale by one party and as a purchase by the other B. Because the transaction was not made with an outside, unrelated party, the sales and purchases balances created by the transfer must be eliminated in the consolidation process (Entry Tl) C. Any transferred inventory retained at the end of the year is recorded at its transfer price which in (many cases) will include an unrealized gross profit 1. For consolidation purposes, this intra-entity gross profit must be deferred by eliminating the amount from the inventory account on the balance sheet and from the ending inventory figure within cost of goods sold (Entry G). 2. Because the effects of the transfer carry over into the subsequent fiscal period, the unrealized gross profit must also be removed a second time: from the beginning inventory component of cost of goods sold and from the beginning retained earnings balance (Entry *G). a. The retained earnings figure being adjusted is that of the original seller. b. If the equity method has been applied and the transfer was made downstream (by the parent), the beginning retained earnings account will be correct; therefore, in this one case, the adjustment is to the Investment in Subsidiary account. 3. The consolidation process is designed to shift the profit...
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...Contents Introduction 2 Ratio Analysis 5 Arrow Electronics 5 Neenah Paper, Inc 8 Standard Motor Products, Inc 11 The Clorox Company 14 Analysis from the ratios (Competitive Analysis): 16 References 18 Introduction It is always a tough decision to invest in a company’s stock. The common stocks give the ownership and a part of the profit that the company gives to the stockholder. As the investors’ money is kept occupied in the stocks, it is an important decision for the investors. Here we will go through four companies which are enlisted in the New York Stock Exchange (NYSE). The four companies that has been included here are * Arrow Electronics * Neenah Paper, Inc * Standard Motor Products, Inc * The Clorox Company The financial reports of 2010, 2011, and 2012 have been considered in this report. At first let us take a look the important issues before investing in a company. 1. Evaluating the financial condition Before making any investing decision, one has to take a look over the entire financial situation. An important step to successful investing is knowing the risk tolerance. Factors may change with the current economy; so this issue is important. 2. Assessing risk Generally, if the financial goal is long term, it is likely to invest money carefully in asset categories with greater risk, like stocks or bonds, rather than restricting the investments to assets with less risk, like cash equivalents. On the other hand, investing...
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...“The labour and capital of a country, acting on its natural resources, produce annually a certain net aggregate of commodities, material and immaterial, including services of all kinds…..and net income due on account of foreign investments must be added in. This is the true net National income or Revenue of the country or the national dividend.” Irving Fisher defined national income as “The national dividend or income consists solely of services as received by the ultimate consumers, whether from their material or from human environments. Thus, a piano or an overcoat made for me this year is not a part of this year’s income, but an addition to capital. Only the services rendered to me during this year by these things are income.” Central Statistical Organization defines National income as “National Income is the sum of factor income earned by the normal residents of a country in the form of wages, rent, interest and profit in an accounting year.” Concepts of National Income There are different concepts of National Income, namely; GNP, GDP, NNP, Personal Income and Disposable Income. Gross National Product (GNP) GNP at market price is sum total of all the goods and services produced in a country during a year and net income from abroad. GNP is the sum of Gross Domestic Product at Market Price and Net Factor Income from abroad. (1) Gross Domestic Product at Market Price + (2) Net Factor Income from Abroad = (3) GNP at Market...
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...motive for the creation of the combination. II. Intra-entity inventory transfers A. The individual accounting systems of the two companies will record the transfer as a sale by one party and as a purchase by the other B. Because the transaction was not made with an outside, unrelated party, the sales and purchases balances created by the transfer must be eliminated in the consolidation process (Entry Tl) C. Any transferred inventory retained at the end of the year is recorded at its transfer price which in (many cases) will include an unrealized gross profit 1. For consolidation purposes, this intra-entity gross profit must be deferred by eliminating the amount from the inventory account on the balance sheet and from the ending inventory figure within cost of goods sold (Entry G). 2. Because the effects of the transfer carry over into the subsequent fiscal period, the unrealized gross profit must also be removed a second time: from the beginning inventory component of cost of goods sold and from the beginning retained earnings balance (Entry *G). a. The retained earnings figure being adjusted is that of the original seller. b. If the equity method has been applied and the transfer was made downstream (by the parent), the beginning retained earnings account will be correct; therefore, in this one case, the adjustment is to the Investment in Subsidiary account. 3. The consolidation process is designed to shift the profit...
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...“The labour and capital of a country, acting on its natural resources, produce annually a certain net aggregate of commodities, material and immaterial, including services of all kinds…..and net income due on account of foreign investments must be added in. This is the true net National income or Revenue of the country or the national dividend.” Irving Fisher defined national income as “The national dividend or income consists solely of services as received by the ultimate consumers, whether from their material or from human environments. Thus, a piano or an overcoat made for me this year is not a part of this year’s income, but an addition to capital. Only the services rendered to me during this year by these things are income.” Central Statistical Organization defines National income as “National Income is the sum of factor income earned by the normal residents of a country in the form of wages, rent, interest and profit in an accounting year.” Concepts of National Income There are different concepts of National Income, namely; GNP, GDP, NNP, Personal Income and Disposable Income. Gross National Product (GNP) GNP at market price is sum total of all the goods and services produced in a country during a year and net income from abroad. GNP is the sum of Gross Domestic Product at Market Price and Net Factor Income from abroad. (1) Gross Domestic Product at Market Price + (2) Net Factor Income from Abroad = (3) GNP at Market...
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...price earnings ratio, return on assets ratio, gross profit rate, asset turnover ratio, payout ratio and return on common stockholders’ equity ratio to analyze Walmart’s profitability over the last three years 2014, 2013, and 2012. In addition, to this Team C will use the following liquidity ratios: working capital, current ratio, cash ratio, inventory ratio, days in inventory ratio, receivables turnover ratio and average collection period to measure Walmart’s liquidity in 2014, 2013 and 2012. Walmart’s Profitability Profitability ratios measure the income or operating success of a company for a given period of time. According to My Accounting Course, “profitability ratios focus on a company’s return on investment in inventory and other assets. These ratios show how well a company can make profits from their operations” (2014, para. 1). Discussed here are Walmart’s comparative ratio analysis for gross profit rate, profit margin ratio, return on assets ratio, and asset turnover ratio. Gross Profit Rate Gross profit ratio shows the proportion of profits generated by the sales of products or services. The ratio reveals Walmart’s ability to create sellable products in a cost effective manner. Gross profit ratio is calculated by dividing gross profit with net sales. Walmart’s 2014 gross profit is $118,225,000 and it net sales is $473,076,000 compared to 2013’s gross profit of $116,354,000 and $465,604,000 for net sales. Walmart’s 2014 gross profit ratio is 25.1%, which is no change...
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...schedule for Item J, indicate the correct net requirements, planned order receipts, and planned order releases to meet the gross requirements. Lead-time is one week. Item: JOH: 40LT: 1SS: 0Q: L4L | | Week Number | | Item J | 0 | 1 | 2 | 3 | 4 | 5 | | Gross requirements | | | 75 | | 50 | 70 | | Scheduled receipts | | | | | | | | On Hand | 40 | 40 | 0 | 0 | 0 | | | Net requirements | 0 | 35 | | 50 | 70 | | | Planned order receipts | | 35 | | 50 | 70 | | | Planned order releases | 35 | | 50 | 70 | | | 11. Assume that Product Z is made of two units of A and four units of B. A is made of three units of C and four of D. D is made of two units of E. Lead times for purchase or fabrication of each unit to final assembly are: Z takes two weeks; A, B, C, and D take one week each; and E takes three weeks. Fifty units are required in Period 10. (Assume that there is currently no inventory on hand of any of these items) a. Show the bill-of-material. (Product Structure Tree) b. Develop an MRP planning schedule showing gross and net requirements and order release and order receipt dates. | Period: | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | Item: | Z | Gross requirements | | | | | | | | | | 50 | OH: | 0 | Scheduled receipts | | | | | | | | | | | LT: | 2 | On-Hand Inventory from Prior Period | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | SS: | 0 | Net requirements | | | | | | | | | ...
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...Solution Manual Income Taxation (2009 Edition) Chapter 1 True or False 1-1 1. True 2. False. Taxation covers person, properties, rights and transactions. 3. False. Person in taxation includes the concept of partnership, corporation, estate and trust. 4. True 5. False. Taxation as a legislative process is under the power of the legislative body, the Congress. 6. False. Taxation is the primary source of government revenue. Usually, the government resorts to borrowing if taxes collected are not sufficient to defray its budgetary requirements. 7. True 8. True 9. False. Basically, taxes imposed are based on the ability of the taxpayer to pay. 10. False. It is the primary obligation of the state to protect all the constituents regardless of whether they pay or not their tax liabilities. True or False 1-2 1. True 2. True 3. True 4. True 5. True 6. False. The President cannot delegate the power of taxation, since taxation is not vested in the President. Taxation is vested in the legislative body. 7. False. Taxation cannot be separated from the state. The moment a state exists, taxation also exists. 8. False. The making of tax law is undertaken ahead of the collection of taxes. 9. False. Levying refers to the making of tax laws. 10. False. Only the legislative body, the Congress, can grant tax exemptions. True or False 1-3 1. False. It is the legislative branch of the government that is vested with the power of...
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...Title: Reporting Revenue Gross as a Principal versus Net as an Agent Dates Discussed: March 16, 2000; May 17–18, 2000; July 19–20, 2000 Issue No. 99-19 References: FASB Statement No. 60, Accounting and Reporting by Insurance Enterprises ISSUE FASB Statement No. 97, Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of Investments FASB Statement No. 113, Accounting and Reporting for Reinsurance of Short-Duration and Long-Duration Contracts FASB Statement No. 115, Accounting for Certain Investments in Debt and Equity Securities FASB Statement No. 125, Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities FASB Statement No. 136, Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others FASB Concepts Statement No. 2, Qualitative Characteristics of Accounting Information FASB Concepts Statement No. 6, Elements of Financial Statements AICPA Statement of Position 81-1, Accounting for Performance of Construction-Type and Certain Production-Type Contracts SEC Staff Accounting Bulletin No. 101, Revenue Recognition in Financial Statements SEC Staff Accounting Bulletin No. 101B, Second Amendment: Revenue Recognition in Financial Statements SEC Regulation S-X, Rule 5-03, Income Statements 1. Diversity exists regarding whether a company should report revenue based on (a) the gross amount billed to a customer...
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...to increase profit: 1. Increasing the number of products sold (at the same price). 2. Increase the profit on each product sold (i.e. increase the per unit profit) – either by: * decrease per unit cost * increase price Gross profit Gross profit = Total Revenue- Variable Costs Net profit Net profit = Total Revenue – Total Cost Profit Margins The amount of total revenue (%) that is kept as profit. profit margins = profit / total revenue x 100 To increase profit margins, the firm needs to reduce costs or add value. Gross profit margins Gross profit as a % of total revenue. Gross profit margin = gross profit / TR x 100 Note – if VC fall, gross profit margins will increase. Net profit margin Net profit as a % of Total Revenue. Net profit margin = Net profit / TR x 100 Both VC and FC must fall for net profit margins to increase. 3 Ways of increasing profit margins: 1. Increase net profit margin / gross profit margin by reducing VC per unit. 2. Increase net profit margin by increasing price. 3. Increase net profit margin by reducing FC. Return on Capital Employed (ROCE) ROCE is the amount of profit gained from an investment as a % of the capital (finance) spent on an investment. ROCE = Net profit / Capital invested x 100 ROCE is used to see: * how profitable an investment is * how efficient management is How to increase ROCE 1. Increase profitability without investing any more capital. What is more important...
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...with actual performance; compare your performance against industry benchmarks; use past performance trends to form reasonable forecasts for the future; show your business growth and financial health over time; detect any problems regarding sales, margins and expenses within a reasonable time so adjustments may be made to recoup losses or decrease expenses; provide proof of income if you need a loan or mortgage; and calculate your income and expenses when completing and submitting your tax return. Components of a Profit and Loss Statement Each component influences the determination of net profit, and are used in the two basic equations. A profit and loss statement is based on two basic equations: Gross profit = sales – cost of goods sold Net profit = gross profit – expenses Gross profit and net profit is calculated as follows: Revenue less Cost of good sold (COGS) Gross Profit $...
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...What is the difference between gross margin and contribution margin? Gross Margin is the Gross Profit as a percentage of Net Sales. The calculation of the Gross Profit is: Sales minus Cost of Goods Sold. The Cost of Goods Sold consists of the fixed and variable product costs, but it excludes all of the selling and administrative expenses. Contribution Margin is Net Sales minus the variable product costs and the variable period expenses. The Contribution Margin Ratio is the Contribution Margin as a percentage of Net Sales. Let's illustrate the difference between gross margin and contribution margin with the following information: company had Net Sales of $600,000 during the past year. Its inventory of goods was the same quantity at the beginning and at the end of year. Its Cost of Goods Sold consisted of $120,000 of variable costs and $200,000 of fixed costs. Its selling and administrative expenses were $40,000 of variable and $150,000 of fixed expenses. The company's Gross Margin is: Net Sales of $600,000 minus its Cost of Goods Sold of $320,000 ($120,000 + $200,000) for a Gross Profit of $280,000 ($600,000 - $320,000). The Gross Margin or Gross Profit Percentage is the Gross Profit of $280,000 divided by $600,000, or 46.7%. The company's Contribution Margin is: Net Sales of $600,000 minus the variable product costs of $120,000 and the variable expenses of $40,000 for a Contribution Margin of $440,000. The Contribution Margin Ratio is 73.3% ($440,000 divided by $600...
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