Case A Case B Show the operating activities section of the 2013 statem.docx

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Case A Case B Show the operating activities section of the 2013 statement of cash flows using the indirect method for. Case A: Net income = Adjustments to reconsile net income to Net cash provided by operating activities: Depreciation = Changes in assets and liabilities: Accounts receivable = Inventories = Acounts payable = Salaries Payable = Case B: Net income = Adjustments to reconsile net income to Net cash provided by operating activities: Depreciation = Changes in assets and liabilities: Accounts receivable = Inventories = Acounts payable = Salaries Payable = Solution Case A Cashflow from Operating Activities for the year ended 2013 Net Income $ 2,500.00 Adjustments to reconsile net income to net cash provided by operating activities: Depreciation $ 1,100.00 Changes in assets and liabilities: Decrease in Accounts Receivable $Â Â Â Â 150.00 Increase in Inventories $Â Â (200.00) Increase in Accounts Payable $Â Â Â Â 150.00 Decrease in Salary Payable $Â Â (250.00) Accounts receivable = Net cashflow from operating activities $ 3,450.00 Case B Cashflow from Operating Activities for the year ended 2013 Net Income $ 1,100.00 Adjustments to reconsile net income to net cash provided by operating activities: Depreciation $ 2,000.00 Changes in assets and liabilities: Increase in Accounts Receivable $Â Â (200.00) Decrease in Inventories $Â Â Â Â 120.00 Decrease in Accounts Payable $Â Â Â Â (80.00) Decrease in Salary Payable $Â Â Â Â (90.00) Accounts receivable = Net cashflow from operating activities $ 2,850.00 .

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The two independent cases are listed below:
Solution
Case A Cashflow from Operating Activities for the year ended 2013 Net Income $ 2,500.00
Adjustments to reconsile net income to net cash provided by operating activities: Depreciation $
1,100.00 Changes in assets and liabilities: Decrease in Accounts Receivable $Â Â Â Â 150.00
Increase in Inventories $Â Â (200.00) Increase in Accounts Payable $Â Â Â Â 150.00
Decrease in Salary Payable $Â Â (250.00) Accounts receivable = Net cashflow from operating
activities $ 3,450.00 Case B Cashflow from Operating Activities for the year ended 2013 Net
Income $ 1,100.00 Adjustments to reconsile net income to net cash provided by operating
activities: Depreciation $ 2,000.00 Changes in assets and liabilities: Increase in Accounts
Receivable $Â Â (200.00) Decrease in Inventories $Â Â Â Â 120.00 Decrease in Accounts
Payable $Â Â Â Â (80.00) Decrease in Salary Payable $Â Â Â Â (90.00) Accounts receivable
= Net cashflow from operating activities $ 2,850.00

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Appendix 12A Statement of Cash Flows—Direct Method LEARNING OBJECTIVE 6 Prepare a statement of cash flows using the direct method. To explain and illustrate the direct method, we will use the transactions of Computer Services Company for 2014, to prepare a statement of cash flows. Illustration 12A-1 presents information related to 2014 for Computer Services Company. To prepare a statement of cash flows under the direct approach, we will apply the three steps outlined in Illustration 12-4. Illustration 12A-1 Comparative balance sheets, income statement, and additional information for Computer Services Company STEP 1: OPERATING ACTIVITIES DETERMINE NET CASH PROVIDED/USED BY OPERATING ACTIVITIES BY CONVERTING NET INCOME FROM AN ACCRUAL BASIS TO A CASH BASIS Under the direct method, companies compute net cash provided by operating activities by adjusting each item in the income statement from the accrual basis to the cash basis. To simplify and condense the operating activities section, companies report only major classes of operating cash receipts and cash payments. For these major classes, the difference between cash receipts and cash payments is the net cash provided by operating activities. These relationships are as shown in Illustration 12A-2. Illustration 12A-2 Major classes of cash receipts and payments An efficient way to apply the direct method is to analyze the items reported in the income statement in the order in which they are listed. We then determine cash receipts and cash payments related to these revenues and expenses. The following pages present the adjustments required to prepare a statement of cash flows for Computer Services Company using the direct approach. CASH RECEIPTS FROM CUSTOMERS. The income statement for Computer Services Company reported sales revenue from customers of $507,000. How much of that was cash receipts? To answer that, companies need to consider the change in accounts receivable during the year. When accounts receivable increase during the year, revenues on an accrual basis are higher than cash receipts from customers. Operations led to revenues, but not all of these revenues resulted in cash receipts. To determine the amount of cash receipts, the company deducts from sales revenue the increase in accounts receivable. On the other hand, there may be a decrease in accounts receivable. That would occur if cash receipts from customers exceeded sales revenue. In that case, the company adds to sales revenue the decrease in accounts receivable. For Computer Services Company, accounts receivable decreased $10,000. Thus, cash receipts from customers were $517,000, computed as shown in Illustration 12A-3. Illustration 12A-3 Computation of cash receipts from customers Computer Services can also determine cash receipts from customers from an analysis of the Accounts Receivable account, as shown in Illustration 12A-4. Illustration 12A-4 Analysis of Accounts Receivable Illustration.

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Answer discussion question in your own words. Answer must be at least one paragraph. Class, one of my favorite advertising subjects is subliminal advertising. What do you think? Is it going on and we don't know it? Describe how you think subliminal perception could be used by marketers to the detriment of us consumers. Question 2 The income statement of Rodriquez Company is shown below. RODRIQUEZ COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2012 Sales $6,849,850 Cost of goods sold Beginning inventory $1,894,420 Purchases 4,331,190 Goods available for sale 6,225,610 Ending inventory 1,609,610 Cost of goods sold 4,616,000 Gross profit 2,233,850 Operating expenses Selling expenses 450,650 Administrative expenses 700,340 1,150,990 Net income $1,082,860 Additional information: 1. Accounts receivable decreased $313,340 during the year. 2. Prepaid expenses increased $166,770 during the year. 3. Accounts payable to suppliers of merchandise decreased $281,430 during the year. 4. Accrued expenses payable decreased $125,410 during the year. 5. Administrative expenses include depreciation expense of $56,070. Prepare the operating activities section of the statement of cash flows using the direct method. RODRIQUEZ COMPANY Statement of Cash Flows (Partial) For the Year Ended December 31, 2012 363043671_0_9181195130080833_dropdown_93_resp_5 363043671_0_9181195130080833_dropdown_95_resp_1 $313340 63043671_0_9181195130080833_dropdown_1171_resp_2 $281430 63043671_0_9181195130080833_dropdown_1181_resp_3 281430 63043671_0_9181195130080833_dropdown_113_resp_8 $ LINK TO TEXT First Example—2011 To illustrate a statement of cash flows, we use the first year of operations for Tax Consultants Inc. The company started on January 1, 2011, when it issued 60,000 shares of $1 par value common stock for $60,000 cash. The company rented its office space, furniture, and equipment, and performed tax consulting services throughout the first year. The comparative balance sheets at the beginning and end of the year 2011 appear in Illustration 23.3. ILLUSTRATION 23.3 Comparative Balance Sheets, Tax Consultants Inc., Year 1 Illustration 23.4 shows the income statement and additional information for Tax Consultants. ILLUSTRATION 23.4 Income Statement, Tax Consultants Inc., Year 1 Step 1: Determine the Change in Cash LEARNING OBJECTIVE 3 Differentiate between net income and net cash flow from operating activities. To prepare a statement of cash flows, the first step is to determine the change in cash. This is a simple computation. Tax Consultants had no cash on hand at the beginning of the year 2011. It had $49,000 on hand at the end of 2011. Thus, cash changed (increased) in 2011 by $49,000. Step 2: Determine Net Cash Flow From Operating Activities To determine net cash flow from operating activities, 3 “Net cash flow from operating activities” is a generic .

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Case 4-3 The Baptist Foundation of Arizona- The Whistleblower Hotline.docx

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Case 5-1 David L. Miller: Portrait of a White-Collar Criminal There is an old saying: Crime doesn Solution Ans1) 1 st PART: Miller does seem to fit the profile of the average fraud criminal. This is because he worked his way up to gain inside information and trust from his bosses. He spent the money to support his lifestyle which was above his means. He also was not violent and he tried to use the money to pay back the stolen funds from his previous employers. 2 ND PART: He was different because he owned up to what he did and took responsibility for his actions. He tried to pay back the stolen funds and he truly believed he would be able to pay it all back. He was also different from the profile because even though he got caught and showed remorse he continued to steal. 3 rd PART: Miller was hard to detect because he was so well liked and trusted by his employers and fellow coworkers. Ans2) He was able to commit the fraud by being in a high ranking position that was able to avoid internal security around the company .

Case 5-1 David L- Miller- Portrait of a White-Collar Criminal There is.docx

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Carbon steel is an active metal meaning it has low corrosion resistance. Explain why it can be used to carry concentrated sulfuric acid (90 -95%) at room temperature (~ 25 C) which is a strong acid. 1.Predict what could happen if the system is open to atmosphere which has similar temperature (~25 C) and high humidity for a prolong period of time. 2.Describe possible corrosion forms of carbon steel exposed to concentrated sulfuric acid. 3. Corrosion rate of carbon steel in concentrated sulfuric acid initially decreases with liquid velocity, then after a critical velocity corrosion rate linearly increases. Explain why. Support your discussion with electrochemistry (thermodynamics and/or kinetics). Solution Corrosion is caused by moisture or water in the presence of acid. Concentrated sulphuric acid at that levels do not corrode carbon steel because presence of water in the solution is very less. 1. If the system is exposed to a high humidity environment for long times, it slowly starts to corrode because the amount of water becomes more. 2. The reaction product of corrosion are iron sulphate and hydrogen gas. The iron sulphate film is weak and can be disturbed by high acid velocities. CorossCoris also caused by hydrogen gas because it can take off mechanically weak iron sulphate film which is the only protection for the steel. 3. The corrosion reaction involves formation of iron sulphate and hydrogen. When liquid velocity is less, there are less amounts of hydrogen bubbles hitting the steel surface and they are uniformly carried. When the flow becomes turbulent, more bubbles hit the walls and scrape off the protective iron sulphate film which exposes the steel and there is an increase in corrosion. .

Carbon steel is an active metal meaning it has low corrosion resistanc.docx

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Carbon dioxide in the atmosphere traps heat from the sun and makes life on Earth possible. Why then should we be concerned about adding carbon dioxide to the atmosphere if it is a natural occurrence and beneficial to life on Earth? Solution Before the industrial revolution, Earth\'s atmosphere already contained CO 2 . CO 2 levels were regulated by the natural carbon cycle, where animals would breathe out carbondioxide and plants would absorb it to convert sunlight to energy and the oceans and soils would absorb and emit CO 2 . As human activities increased, we began burning various sources like oil,gas and coal for energy therby releasing additionalÂ Â CO 2 into the atmosphere. The extent of additional carbondioxide released into the atmosphere has been increasing day by day such that the natural carbon cycle is disturbed. Plants no more absorb all the huge excess ofÂ Â CO 2 released into the atmosphere. As a result, all theÂ Â excess CO2 in the atmosphere is trapping lot of energy in the form of heat from the Sun and this is the reason for global warming. Hence, natural occurance ofÂ Â CO 2 is beneficial to life on the Earth. However it has way back crossed the natural permissible levels and is hazardous to release more and moreÂ Â CO 2 into the atmosphere. .

Carbon dioxide in the atmosphere traps heat from the sun and makes lif.docx

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Carnival Corporation has recently placed into service some of the largest cruise ships in the world. One of these ships, the Carnival Dream, can hold up to 3,600 passengers and cost $750,000,000 to build. Assume the following additional information: Solution A.) Annual net cash flow: Revenues = 320* 3600 * 280 = 3225,60000 Less: variable Cost = 95 * 320 * 3600 = 1094, 40000 Less: Fixed EXpenses othe than dEpreciation = 65000000 Thereofre, Annual Net Cash Flow = 148120000 (No need to reduce depreciation, Because there is no info about tax rate ) B.)NEt PRESENT VALUES Present value of inflows = 148120000*5.650 = 836878000 Present Value of Residual Value = 100000000*0.322= 32200000 Total Preent Value = 869078000 Less INitial Investment = 750000000 Net Present Value =119078,000 $ THanks .

Carnival Corporation has recently placed into service some of the larg.docx

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Canadian Income Tax Question Tiffany MacGraw, a Canadian citizen, left Canada in 2005 to settle in a country with which Canada has no tax treaty. In 2011, her 26-year-old daughter Cassidy came to Canada to attend university. On January 27, 2013, after completing her studies, Cassidy decided to remain in Canada on a permanent basis. To help her daughter settle in Canada, Tiffany made numerous visits to Canada in 2013 to see Cassidy. Tiffany visited her daughter from January 15 to March 15, and from May 10 to August 31. Required Determine if Tiffany and Cassidy are liable for Part I tax on their worldwide income for 2013, and justify your answer. Explain clearly the 2013 tax consequences for each. Solution Cassidy is a canadian citizen as she was born in canada & she was also residing in canada for the whole year 2013 and also decided to remain in canada on permanent basis on Jan,27 2013. Her income will be taxed as per the canadian laws. For Tiffany MacGrew he resided in canada for 2 month (Jan15 to March 15) and may 10 to Aug 31 i.e. for 112 days . that means a total of 171 days. As his purpose was not to reside permanently in canada & he resided there for less than 180 days he will not be taxed in canada on total income. If any income has been earned in canada during his stay then his income in canada will be taxed in canada. .

Canadian Income Tax Question Tiffany MacGraw- a Canadian citizen- left.docx

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