...Calculate the following: Current ratio, long-term solvency ratio, contribution ratio, programs/expense ratio, general and management/expense ratio, and revenue/expense ratio for the years 2003 and 2004. Current Ratio: 2003 Current Ratio = Current Assets Current Liabilities Current Ratio =82,058 93,975 Current Ratio = 0.87 2004 Current Ratio = Current Assets Current Liabilities Current Ratio =302,902 337,033 Current Ratio = 0.90 (rounded -up) Long-Term Solvency Ratio: 2003 Long-Term Solvency Ratio Total = Total Assets Total Liabilities Long -Term Solvency Ratio = 359,863 259,979 Long -Term Solvency Ratio =1.38 2004 Long-Term Solvency Ratio Total = Total Assets Total Liabilities Long -Term Solvency Ratio = 699,004 338,937 Long -Term Solvency Ratio = 2.06 Contribution Ratio: 2003 Contribution Ratio = Last Revenue Source Total Revenue Contribution Ratio = 632,889 1,244,261 Contribution Ratio =0.51 (rounded -up) 2004 Contribution Ratio = Last Revenue Source Total Revenue Contribution Ratio =1,078,837 2,191,243 Contribution Ratio = 0.49 Programs/Expense Ratio: 2003 Program/Expense Ratio = Total Revenue Total Expense Program / Expense Ratio =1,244,261 1,316,681 Program / Expense Ratio =1.0 2004 Program/Expense Ratio = Total Revenue Total Expense Program/Expense Ratio = 2,191,243 1...
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...Analyzing Financial Statements Financial analysis is necessary in any human service agency as it allows it to get a clear picture of the financial standings for the fiscal year. According to Martin (2001), “financial analysis is defined as the process of using information from financial statements to calculate financial ratios that assess the financial standings of human service agencies.” There are six formulas used when conducting the financial analysis: long-term solvency ratio, contribution ratio, programs/expense ratio, current ratio, general and management ratio, and the revenue/expense ratio. Importance of Financial Ratios Current Ratio The current ratio is used to give an idea of the company’s ability to readily pay back its short-term liabilities with its short-term assets. These calculations are found on the balance sheet or the statement of financial position. 2002 Current Ratio = $104,296/$139,017 = 0 .75 2003 Current Ratio = $82,058/$93,975 = 0.87 2004 Current Ratio = $302,902/$337033 = 0.90 (rounded up) Long-term Solvency Ratio The long-term solvency ratio is also developed from the statement of financial position (or the balance sheet). The long-term solvency ratio determines whether an agency’s cash flow is sufficient to meet short and long-term liabilities. 2002 Long-Term Solvency Ratio = $391,270/$310,246 = 1.26 2003 Long-Term Solvency Ratio = $359,863/$259,979 = 1.38 2004 Long-Term Solvency Ratio = $699,004/$338.937 = 2.06 ...
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...Final Project: Analyzing Financial Statements Joyce Davis HSM 260 December 2, 2012 Final Project: Analyzing Financial Statements Financial statements provide a nonprofit human service, with a detailed account of financial records that shows how the company finances are managed. A financial statement provides the company with records that show how their finances were handled in the past. It also allows a company to look at where the company is heading financially. It is very important that a company evaluate their financial statements. In doing this the company will be aware of changes that need to be fixed in the budget. This can prevent an agency from going under. It will also permit them to continue provide services to the needy within the society. The XYZ Corporation provides psychiatric counseling to the indigent in El Paso Texas. The writer will provide a detailed financial analysis of the corporation’s finances. Listed below the reader will be able to see the company’s financial ratios, and they are: Current ratio, long-term solvency ratio, contribution ratio, programs/expense ratio, general, and management/expense ratio, fund-raising expense ratio, and revenue expense ratio for the years 2003 and 2004. Ratio table # 1 for the years 2003-2004: |2003| 2004| Current Ratio | .87 | 0.43 | Long-Term Solvency Ratio | 1.38 | 2.06 | Contribution Ratio | .51 | .49 | Programs/Expense Ratio | 1.0 | 1.11 | general and Management/Expense Ratio |...
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...HSM 260 Entire Course FOR MORE CLASSES VISIT www.hsm260edu.com HSM 260 Week 1 CheckPoint Definition Scavenger Hunt HSM 260 Week 1 DQ 1 and DQ 2 HSM 260 Week 2 CheckPoint Accrual Method HSM 260 Week 2 Assignment Personal Balance Statement (Appendix C) HSM 260 Week 3 CheckPoint Cost Per Output Cost Per Outcome Response HSM 260 Week 3 DQ1 and DQ2 HSM 260 Week 4 CheckPoint Financial Ratios HSM 260 Week 4 Assignment Fixed Costs, Variable Costs, and Break HSM 260 Week 5 CheckPoint Forecasting HSM 260 Week 5 DQ1 and DQ2 HSM 260 Week 6 Assignment Fee Setting HSM 260 Week 6 CheckPoint Calculating Fixed Costs, Variable Cost HSM 260 Week 7 CheckPointCatalog of Federal Domestic Assistance HSM 260 Week 7 DQ1 and DQ2 HSM 260 Week 8 Assignment Foundations Paper HSM 260 Week 8 CheckPoint Collaborative Fund-raising Activity HSM 260 Week 9 Capstone DQ HSM 260 Week 9 Final Analyzing Financial Statements ………………………………………………………………. HSM 260 Week 1 CheckPoint Definition Scavenger Hunt FOR MORE CLASSES VISIT www.hsm260edu.com Define each of the following basic accounting terms in your own words by finding sources on the Internet. Provide the URL that supports the definition you have created for each item. GAAP Basic accounting formula Transaction, t-account General ledger Debit Credit Account balance Trial balance Journal Assets Liabilities Net assets Accounts receivable Accounts payable Revenues Post your definitions as a Microsoft® Word attachment...
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...HSM 260 Course Calendar |Monday |Tuesday |Wednesday |Thursday |Friday |Saturday |Sunday | |Week 1 |Day 1 |Day 2 |Day 3 |Day 4 |Day 5 |Day 6 |Day 7 | |HSM 260 |Post Bio 12/02 |DQ 1 12/03 | |DQ 2 12/05 |Definition Scavenger Hunt Check Point 12/06 | | | |Week 2 |Day 1 |Day 2 |Day 3 |Day 4 |Day 5 |Day 6 |Day 7 | |HSM 260 | | | |Accrual Method CheckPoint 12/12 | | |Personal Balance Statement 12/15 | |Week 3 |Day 1 |Day 2 |Day 3 |Day 4 |Day 5 |Day 6 |Day 7 | |HSM 260 | |DQ 1 12/17 | |DQ 2 12/19 |Cost Per Output/Cost Per Outcome Response CheckPoint 12/20 | | | |Week 4 |Day 1 |Day 2 |Day 3 |Day 4 |Day 5 |Day 6 |Day 7 | |HSM 260 | | | |Financial Ratios CheckPoint 01/09 | | |Fixed Costs, Variable Costs, and Break-Even Point 01/12 | |Week 5 |Day 1 |Day 2 |Day 3 |Day 4 |Day 5 |Day 6 |Day 7 | |HSM 260 | |DQ 1 01/14 | |DQ 2 01/16 |Forecasting CheckPoint 01/17 | | | |Week 6 |Day 1 |Day 2 |Day 3 |Day 4 |Day 5 |Day 6 |Day 7 | |HSM 260 | | | |Calculating Fixed Costs, Variable Costs, and Break-Even Point for a Program CheckPoint 01/23 | | |Fee Setting 01/26 | |Week 7 |Day 1 |Day 2 |Day 3 |Day 4 |Day 5 |Day 6 |Day 7 | |HSM 260 | |DQ 1 01/28 | |DQ 2 01/30 |Catalog of Federal Domestic Assistance CheckPoint 01/31 | | | |Week 8 |Day 1 |Day 2 |Day 3 |Day 4 |Day 5 |Day 6 |Day 7 | |HSM 260 | | | |Collaborative Fund-raising Activity CheckPoint 02/05 | | |Foundations Paper 02/09 | |Week 9 |Day 1 |Day 2 |Day 3 |Day 4 |Day 5 |Day 6 |Day 7 | |HSM 260 | | |Capstone Discussion Question ...
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...Associate Level Material Appendix A Final Project Overview and Timeline Final Project Overview The final project for HSM 260 is a compilation of various financial aspects of a nonprofit organization. Nonprofit Organization Profile In 2000, XYZ Corporation was incorporated as a 501(c)3 nonprofit in the state of Texas. The organization’s mission is to provide psychiatric counseling services for residents of El Paso County. XYZ receives funding from the state government on an annual basis to provide services to those deemed to be medically indigent—that is, those residents who have an income less than 150% of the poverty level, based on federal poverty guidelines. Patients are required to pay a fee, which can be as low as $20.00 per visit, based on their income. XYZ employs a staff of four licensed professionals. As a result of the demand for the service and a clear need in the area, XYZ received additional funding in late 2003 to open a satellite office. • Review the financial statements for XYZ Corporation in Appendix D. • Calculate the following: Current ratio, long-term solvency ratio, contribution ratio, programs/expense ratio, general and management/expense ratio, fund-raising/expense ratio, and revenue/expense ratio for the years 2003 and 2004. • Provide a 200- to 300-word explanation of the importance of each ratio for all three years listed in Appendix D. Include a statement on whether or not the organization’s financial picture has improved within...
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...Forecasting HSM/260 University of Phoenix 06/20/2013 Exercise 9.1 The following data represent total personnel expenses for the Palmdale Human Service Agency for past four fiscal years: 20X1 $5,250,000 20X2 $5,500,000 20X3 $6,000,000 20X4 $6,750,000 Forecast personnel expenses for fiscal year 20X5 using moving averages, weighted moving averages, exponential smoothing, and time series regression. For moving averages and weighted moving averages, use only the data for the past three fiscal years. For weighted moving averages, assign a value of 1 to the data for 20X2, a value of 2 to the data for 20X3, and a value of 3 to the data for 20X4. For exponential smoothing, assume that the last forecast for fiscal year 20X4 was $6,300,000. You decide on the alpha to be used for exponential smoothing. For time series regression, use the data for all four fiscal years. Which forecast will you use? Why Moving Averages Fiscal Year Expenses 20X2 $ 5,500,000 20X3 6,000,000 20X4 6,750,000 20X2-X4 6,083,333 20X5 6,083,333 = $2,277,776 3 I followed Rule 3. Older data are less important than more recent data. I decided to only go back three years so I added...
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...Entire,final,Week,1,2,3,4,5,6, ACC 560,dq,discussion,question,assignment,midterm, ,exam,quiz,Strayer,Latest,New,Project,Keller,Homework,Phoenix,Ashford, ACC 561,Course,Complete,All,Entire,final,Week,1,2,3,4,5,6, ACC 561,dq,discussion,question,assignment,midterm, ,exam,quiz,Strayer,Latest,New,Project,Keller,Homework,Phoenix,Ashford, ACC 565,Course,Complete,All,Entire,final,Week,1,2,3,4,5,6, ACC 565,dq,discussion,question,assignment,midterm, ,exam,quiz,Strayer,Latest,New,Project,Keller,Homework,Phoenix,Ashford, ACCT 346,Course,Complete,All,Entire,final,Week,1,2,3,4,5,6, ACCT 346,dq,discussion,question,assignment,midterm, ,exam,quiz,Strayer,Latest,New,Project,Keller,Homework,Phoenix,Ashford, ACCT 434,Course,Complete,All,Entire,final,Week,1,2,3,4,5,6, ACCT 434,dq,discussion,question,assignment,midterm, ,exam,quiz,Strayer,Latest,New,Project,Keller,Homework,Phoenix,Ashford, ACCT 567,Course,Complete,All,Entire,final,Week,1,2,3,4,5,6, ACCT 567,dq,discussion,question,assignment,midterm, ,exam,quiz,Strayer,Latest,New,Project,Keller,Homework,Phoenix,Ashford, PHI 200,Course,Complete,All,Entire,final,Week,1,2,3,4,5,6, PHI 200,dq,discussion,question,assignment,midterm, ,exam,quiz,Strayer,Latest,New,Project,Keller,Homework,Phoenix,Ashford, Res 301,Course,Complete,All,Entire,final,Week,1,2,3,4,5,6, Res 301,dq,discussion,question,assignment,midterm, ,exam,quiz,Strayer,Latest,New,Project,Keller,Homework,Phoenix,Ashford BA 215,Course,Complete,All,Entire,final,Week...
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...Entire,final,Week,1,2,3,4,5,6, ,dq,discussion,question,assignment,midterm, ,exam,quiz,Strayer,Latest,New,Project,Keller,Homework,Phoenix,Ashford, ACC 307,Course,Complete,All,Entire,final,Week,1,2,3,4,5,6, ACC 307,dq,discussion,question,assignment,midterm, ,exam,quiz,Strayer,Latest,New,Project,Keller,Homework,Phoenix,Ashford, ACC 344,Course,Complete,All,Entire,final,Week,1,2,3,4,5,6, ACC 344,dq,discussion,question,assignment,midterm, ,exam,quiz,Strayer,Latest,New,Project,Keller,Homework,Phoenix,Ashford, ACC 346,Course,Complete,All,Entire,final,Week,1,2,3,4,5,6, ACC 346,dq,discussion,question,assignment,midterm, ,exam,quiz,Strayer,Latest,New,Project,Keller,Homework,Phoenix,Ashford, ACC 403,Course,Complete,All,Entire,final,Week,1,2,3,4,5,6, ACC 403,dq,discussion,question,assignment,midterm, ,exam,quiz,Strayer,Latest,New,Project,Keller,Homework,Phoenix,Ashford, ACC 504,Course,Complete,All,Entire,final,Week,1,2,3,4,5,6, ACC 504,dq,discussion,question,assignment,midterm, ,exam,quiz,Strayer,Latest,New,Project,Keller,Homework,Phoenix,Ashford, ACC 560,Course,Complete,All,Entire,final,Week,1,2,3,4,5,6, ACC 560,dq,discussion,question,assignment,midterm, ,exam,quiz,Strayer,Latest,New,Project,Keller,Homework,Phoenix,Ashford, ACC 561,Course,Complete,All,Entire,final,Week,1,2,3,4,5,6, ACC 561,dq,discussion,question,assignment,midterm, ,exam,quiz,Strayer,Latest,New,Project,Keller,Homework,Phoenix,Ashford, ACC 565,Course,Complete,All,Entire,final,Week,1...
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...|[pic] |SYLLABUS | | |Axia College/College of Social Sciences | | |HSM/260 Version 3 | | |Financial Management for Human | | |Service Managers | Copyright © 2009, 2007 by University of Phoenix. All rights reserved. Course Description This course focuses on conceptual understanding and practice of financial management as it applies to human service agencies. Students complete the course with a better understanding of basic accounting concepts, budgets and budgeting systems, how to create performance measures, and the ability to analyze financial statements for the purpose of cost analysis and forecasting. Aspects of setting fees, funding, and risk management are also covered. Policies Faculty and students/learners will be held responsible for understanding and adhering to all policies contained within the following two documents: • University policies: You must...
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...|[pic] |Course Syllabus | | |Axia College/College of Social Sciences | | |HSM/260 Version 3 | | |Financial Management for Human | | |Service Managers | Copyright © 2009, 2007 by University of Phoenix. All rights reserved. Course Description This course focuses on conceptual understanding and practice of financial management as it applies to human service agencies. Students complete the course with a better understanding of basic accounting concepts, budgets and budgeting systems, how to create performance measures, and the ability to analyze financial statements for the purpose of cost analysis and forecasting. Aspects of setting fees, funding, and risk management are also covered. Policies Faculty and students/learners will be held responsible for understanding and adhering to all policies contained within the following two documents: • University policies: You must...
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...TAMPERE UNIVERSITY OF APPLIED SCIENES Environmental Engineering Final thesis Timo Flaspöhler Design of the runner of a Kaplan turbine for small hydroelectric power plants Supervisor Commissioned by Tampere 2007 Jaakko Mattila Tampere University of Applied Sciences, Mechanical engineering department TAMPERE UNIVERSITY OF APPLIED SCIENES Environmental Engineering Timo Flaspöhler Final thesis Supervisor November 2007 Keywords Design of the runner of a Kaplan turbine for small hydroelectric power plants 78 pages, 42 pages Appendix Jaakko Mattila Electricity tariff, small hydroelectric power plant, Kaplan turbine, runner, adaptation mechanism, stress analysis, technical drawings ABSTRACT The final thesis deals with the design of the runner of a Kaplan turbine. It might be that due to the increasing of the electricity tariff in the last years small hydroelectric power plants become cost effective. Since the runner of a small hydroelectric power plant is quite small, it has to be reexamined if the hub of the runner provides enough room for a proper adaptation mechanism. For this purpose the main characteristics of the runner are determined. Then, important data such as the suction head, the occurring forces or the critical speed are established. After those data are known, a detailed stress analysis of the developed adaptation mechanism follows. The stress analysis shows that the mechanism to adjust the blades is able to withstand the occurring forces. Finally...
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...sustained growth through foresight ANNUAL REPORT 2009-2010 Vision Global recognition for size, culture and quality, while nurturing nature and society. Mission Supporting the nation’s growth in power and steel with speed and innovation. Core Values l Crystal clear l Passion for excellence l Drive with leadership l Young thinking l Challenging status quo Contents Vice Chairman’s Statement.....................................02 Highlights 2009-10.....................................................04 Board of Directors........................................................05 Notice...............................................................................06 Directors’ Report..........................................................11 Management Discussion and Analysis......................22 Report on Corporate Governance...............................38 Auditors’ Report.................................................................48 Standalone Accounts.......................................................50 Consolidated Accounts...................................................79 Shri O. P. Jindal August 7, 1930 – March 31, 2005 O. P. Jindal Group – Founder and Visionary Only a life lived for others is a life lived worth while An industrialist par excellence under whose aegis the O P Jindal Group grew from strength to strength. But for the world at large Late Shri O P Jindal was much more than that. He was also a leader of masses, some one who...
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...AN NU AL RE PO RT 20 11 ENERGISED PDB is the leading provider of quality petroleum products in Malaysia. As we move ahead, we remain committed to continuously innovate and redefine our products, services and customer experience, further affirming our aspiration to go “All the Way” in creating sustainable value for our stakeholders. ...all the way 77 Corporate Responsibility 6 Business Highlights 78 Sustainability Report 8 Letter to Stakeholders 88 Corporate Governance Statement 13 PDB Today 97 Statement on Internal Control 15 Our Vision & Shared Values 101 Board Audit Committee’s Report 16 About PDB 104 Board Audit Committee’s Terms of Reference 18 Areas of Operation 106 Statement of Directors’ Responsibility 19 Group Structure 107 Investors’ Overview 21 Corporate Information 108 Investor Relations Report 22 Board of Directors 109 Share Performance 24 Profiles of Directors 110 Shareholders’ Information 30 Management Committee 115 Financial Calendar 35 Performance Review 117 Financial Statements 36 Q&A with the MD/CEO 173 List of Properties 43 Business Review 200 Corporate Directory 63 PDB in the News 201 Notice of Annual General Meeting 64 Highlights 2010/11 Proxy Form 70 Crude Oil and Petroleum Product Price Trend 71 Economic Outlook 72 Group Financial Summary 75 Simplified Group Financial Position 76 Value Added Statement FY 2010/11 Financial Highlights 4 29th Annual General Meeting Sapphire Ballroom, Level 1, Mandarin Oriental Kuala Lumpur, Kuala Lumpur...
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...Windows Server® 2008 FOR DUMmIES ‰ by Ed Tittel and Justin Korelc Windows Server® 2008 For Dummies® Published by Wiley Publishing, Inc. 111 River Street Hoboken, NJ 07030-5774 www.wiley.com Copyright © 2008 by Wiley Publishing, Inc., Indianapolis, Indiana Published by Wiley Publishing, Inc., Indianapolis, Indiana Published simultaneously in Canada No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, 222 Rosewood Drive, Danvers, MA 01923, (978) 750-8400, fax (978) 646-8600. Requests to the Publisher for permission should be addressed to the Legal Department, Wiley Publishing, Inc., 10475 Crosspoint Blvd., Indianapolis, IN 46256, (317) 572-3447, fax (317) 572-4355, or online at http:// www.wiley.com/go/permissions. Trademarks: Wiley, the Wiley Publishing logo, For Dummies, the Dummies Man logo, A Reference for the Rest of Us!, The Dummies Way, Dummies Daily, The Fun and Easy Way, Dummies.com, and related trade dress are trademarks or registered trademarks of John Wiley & Sons, Inc. and/or its affiliates in the United States and other countries, and may not be used without written permission...
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