Presentation is loading. Please wait.

Presentation is loading. Please wait.

Candel F7 mark Fielding-Pritchard mefielding.com1.

Published byAndra Chapman Modified over 9 years ago

Similar presentations

Presentation on theme: "Candel F7 mark Fielding-Pritchard mefielding.com1."— Presentation transcript:

1 Candel F7 mark Fielding-Pritchard mefielding.com1

2 Candel P&L December 2011 mefielding.com2 Revenue 300000 CofS 204000 Distribution 14500 Admin 22200 Preference Div 800 Bank Int200

3 Candel SFP Assets December 2008 mefielding.com3 Leased Property50000 PPE76600-24600 Development20000-6000 Financial Assets Inventory20000 Receivables43100

4 Candel SFP Liabilities December 2008 mefielding.com4 Payables23800 Bank1300 Equity50000 Pref Shares20000 Ret Earn24500 Def Tax5800 Reval Res10000

5 Adjustments 1 mefielding.com5 NoteDebitCredit 1Lease Depn2500Lease Accum Depn2500 1Reval4500Lease4500 1Accum Depn Plant 4000Plant8000 Revenue2500 Loss on sale1500 1Depn Expense9600Accum Depn9600 2Development4800CofS4800 2CofS4000Development4000 3Payables400Admin400 4Finance Cost400Pref Shares400

6 Adjustments 1 mefielding.com6 NoteDebitCredit 5Tax Expense11400Payables11400 6Tax Expense200DT Provision200 2CofS3800Development8600 Development4800 3Admin100Payables100

7 Adjustments Calculations mefielding.com7 Depreciation Plant (without self constructed) ((76600-8000)-(24600-4000))20% =9600 Development(20000- 6000+4800)= 18800 Depreciation Development (20000x 20%)= 4000 Research1400+(3x800)= 3800

8 Candel P&L December 2011 mefielding.com8 Revenue300000-2500297500 CofS2040009600(Depn Plant)- 4000- +3800 (Develop) + 1500 (Loss on sale)+ 2500 (lease depn) Development8600-3800-48000 Distribution14500 Admin22200-400+100 Preference Div800400 Bank Int200 Tax Expense11400+200

9 Candel SFP Assets December 2008 mefielding.com9 Leased Property50000-2500-450043000 PPE76600-24600-9600- 8000+4000 38400 Development20000-60004800-400014800 Inventory20000 Receivables43100

10 Candel SFP Liabilities December 2008 mefielding.com10 Payables23800-400+100 Income Tax11400 Bank1300 Equity50000 Pref Shares20000400 Ret Earn24500 Def Tax5800200 Reval Res10000-4500

Download ppt "Candel F7 mark Fielding-Pritchard mefielding.com1."

Similar presentations

Some examples of UK, US and IASB terms UKUSIASB StockInventory SharesStockShares Own sharesTreasury stockTreasure shares debtorsreceivablesReceivables.

Some examples of UK, US and IASB terms UKUSIASB StockInventory SharesStockShares Own sharesTreasury stockTreasure shares debtorsreceivablesReceivables.
AGEC 407 Income Statement Summary of revenue and expenses for a given accounting period Also called: –Operating Statement –Profit and Loss Statement Measures.

AGEC 407 Income Statement Summary of revenue and expenses for a given accounting period Also called: –Operating Statement –Profit and Loss Statement Measures.
The CASH FLOW Statement (Statement of changes in financial position) Text Chapter 18, Pages 820-842, 854-857 Practice Questions: 1.BE18-1, BE18-2, BE18-3,

The CASH FLOW Statement (Statement of changes in financial position) Text Chapter 18, Pages , Practice Questions: 1.BE18-1, BE18-2, BE18-3,
The Statement of Cash Flows

The Statement of Cash Flows
Advanced Valuation Analytics. Balance Sheet 200220032004200520062007 Current Assets- Cash and Equivalents$500,000$550,000$600,000$450,000$300,000$125,000.

Advanced Valuation Analytics. Balance Sheet Current Assets- Cash and Equivalents$500,000$550,000$600,000$450,000$300,000$125,000.
Petty Cash Balance Sheet Debit Current Asset. Loss on Plant Asset Income Statement Debit Other Expense.

Petty Cash Balance Sheet Debit Current Asset. Loss on Plant Asset Income Statement Debit Other Expense.
1 Republic of Macedonia-ESM EVN Income statement For the year ended 31 December _____ Note Current year Previous year Revenues Electricity revenues Other.

1 Republic of Macedonia-ESM EVN Income statement For the year ended 31 December _____ Note Current year Previous year Revenues Electricity revenues Other.
The Financial Statements

The Financial Statements
Financial Statement Analysis I: Chapter 2 ©NACM. General Chapter Notes A. Debtor’s Decisions, An Example: Legal Form of the Debtor 1. What Legal Form.

Financial Statement Analysis I: Chapter 2 ©NACM. General Chapter Notes A. Debtor’s Decisions, An Example: Legal Form of the Debtor 1. What Legal Form.
Copyright © 2011 Nelson Education Limited Finance for Non-Financial Managers, 6 th edition PowerPoint Slides to accompany Prepared by Pierre Bergeron,

Copyright © 2011 Nelson Education Limited Finance for Non-Financial Managers, 6 th edition PowerPoint Slides to accompany Prepared by Pierre Bergeron,
Problem 6-13. Info for 2013 Sales increase by 10% Share outstanding 100K Dividend payout maintain= 2012 (108000/180000=60%) Operating cost/ sales reduce.

Problem Info for 2013 Sales increase by 10% Share outstanding 100K Dividend payout maintain= 2012 (108000/180000=60%) Operating cost/ sales reduce.
Single Company Accounts Sandown December 2009. Revenue380000 Cost of sales (246800) Distribution (17400) Administration(50500) Loan Interest(1000) Inv.

Single Company Accounts Sandown December Revenue Cost of sales (246800) Distribution (17400) Administration(50500) Loan Interest(1000) Inv.
Assets20132012 Cash & Equivalents 13.71%18.27% Cash and Short Term Investments 13.71%18.27% Accounts Receivable - Trade, Gross 17.67%19.89% Provision.

Assets Cash & Equivalents 13.71%18.27% Cash and Short Term Investments 13.71%18.27% Accounts Receivable - Trade, Gross 17.67%19.89% Provision.
Finance and Accounting Lecture 2 Fall, 2010 9/21/2015FINA4330 Corporate Finance1 Corporate Finance Ronald F. Singer FINA 4330.

Finance and Accounting Lecture 2 Fall, /21/2015FINA4330 Corporate Finance1 Corporate Finance Ronald F. Singer FINA 4330.
5/31/13 5/31/14 Debits: Cash20,000 28,250 Accounts receivable 58,000 75,000 Inventory 250,000 220,000 Prepaid expenses 7,000 9,000 Plant assets 502,000.

5/31/13 5/31/14 Debits: Cash20,000 28,250 Accounts receivable 58,000 75,000 Inventory 250, ,000 Prepaid expenses 7,000 9,000 Plant assets 502,000.
Intro to Financial Management Understanding Financial Statements and Cash Flows.

Intro to Financial Management Understanding Financial Statements and Cash Flows.
Stock Market Analysis and Personal Finance Mr. Bernstein The Three Primary Financial Statements September 2015.

Stock Market Analysis and Personal Finance Mr. Bernstein The Three Primary Financial Statements September 2015.
Financials Start up Cost Source of Funds EquityLoans $20K$25K $45K Operational costs 201520162017 Fixed$43,085$113,700$281,840 Variable$29,570$163,220$460,975.

Financials Start up Cost Source of Funds EquityLoans $20K$25K $45K Operational costs Fixed$43,085$113,700$281,840 Variable$29,570$163,220$460,975.
6 - 1 Income statement Balance sheet Statement of cash flows Financial Statement.

6 - 1 Income statement Balance sheet Statement of cash flows Financial Statement.
The Financial Statements Presentations for Chapter 2 by Glenn Owen.

The Financial Statements Presentations for Chapter 2 by Glenn Owen.

Similar presentations

Ads by Google