Financial Statements: Balance Sheet & Income Statement Analysis
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Balance Sheet Data
Presented in NZD, with conversion rates to AUD.
| Item | $NZ | Rate | $A |
|---|---|---|---|
| Cash (0.75) | 190,000 | ||
| Inventory (0.77) | 210,000 | ||
| Land & Buildings – Acquired 1/7/05 (1.00) | 220,000 | ||
| Plant & Equipment – Acquired 1/11/05 (0.90) | 110,000 | ||
| Accumulated Depreciation (0.90) | (10,000) | ||
| Deferred Tax Asset (0.75) | 10,000 | ||
| TOTAL ASSETS | 730,000 | ||
| Payables (0.75) | 100,000 | ||
| Current Tax Liability (0.75) | 70,000 | ||
| Borrowings (0.75) | 200,000 | ||
| TOTAL LIABILITIES | 370,000 | ||
| NET ASSETS | 360,000 | ||
| Share Capital (1.00) | 310,000 | ||
| Retained Earnings | 50,000 | ||
| TOTAL EQUITY | 360,000 |
Income Statement Data
Key financial performance metrics for the period.
| Item | $NZ | Rate | $A |
|---|---|---|---|
| Sales | 1,200,000 | ||
| Purchases | 1,020,000 | ||
| Ending Inventory | (210,000) | ||
| Cost of Goods Sold (COGS) | 810,000 | ||
| Gross Profit | 390,000 | ||
| Selling Expenses | 120,000 | ||
| Depreciation | 10,000 | ||
| Interest Expense | 20, |
Global Population, Health, and Development Issues
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N09/3/GEOGR/BP1/ENG/TZ0/XX
Global Population Dynamics and Health
1. Analyzing Population Trends and Health Impacts
(a) Describing Trends in Fertility and Literacy Rates
Referring to the graph, describe the trends in the two rates:
- Total female literacy rate increases over time.
- Global fertility rate decreases over time.
(Note: Responses should include specific quantification from the graph.)
(b) Reasons for Global Fertility Rate Trends
Suggest three reasons for the trend in global fertility. Reasons may include references to developed and/or developing regions, or a combination:
- Increasing emancipation of women, leading to choices for fewer children.
- Increasing educational opportunities providing career paths, thus delaying marriage or the first child.
Understanding Insurance, Roth IRAs, and Stock Investments
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Understanding Insurance Risk
Risk is involved in any situation in which some kind of loss or misfortune is possible. These can include:
- Financial: Loss of savings due to catastrophe.
- Physical: Health, welfare, or inability to secure income.
- Material: Home, vehicle, or property.
What is Insurance?
Insurance: Provides compensation for loss and spreads the cost of sharing risk.
When to Purchase Insurance
Purchase insurance when the probability of loss is small but the cost of loss is devastating. For example, restaurants typically don't insure plates because the loss is small, whereas Florida houses are often not insured due to the high probability of hurricanes.
Key Insurance Terminology
Premiums: Periodic payments for an insurance policy.
Insurance Policy:
... Continue reading "Understanding Insurance, Roth IRAs, and Stock Investments" »Brand and Advertising Strategies: Key Concepts
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Brand Awareness and Advertising Strategies
Brand Awareness: How present is your brand in the market? Is it recognized by the public?
Brand Image: What image do you project to your customers?
Brand Loyalty: Dedication to purchasing the same product or service repeatedly, now and in the future, from the same brand, regardless of a competitor's actions or changes in the environment.
Brand Stretching: When a company tries to launch products outside its core group. Example: Zara / Zara Home.
Announcement vs. Advertisement: An announcement is an act of announcing or giving notice, while an advertisement is a commercial solicitation designed to sell a commodity, service, or similar (marketing).
What Makes a Good Advertisement?
A good advertisement is:
- Clever
- Powerful
- Catchy
- Inspiring
- Uses
Optimal Input Procurement and Transaction Costs in Business
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MANAGING INPUTS
Optimal production process: Right mix of input+Efficient procurement +Optimal usage = Firm operates on the cost function and not above it.
Transaction costs => Excess costs on the actual amount paid to the input supplier. Play a crucial role in determining optimal input procurement.
Include: Costs of searching for a supplier, Costs of negotiating, Other expenditures
Transaction costs à General in nature – Eg. Transportation costs
Specialized investment – an investment that cannot be recovered in another trading relationship.
Specialized investments increase transactions costs because they lead to: Costly bargaining, Underinvestment, Opportunism
Spending on machine to test some device.
Types of specialized investments: 1. Site... Continue reading "Optimal Input Procurement and Transaction Costs in Business" »
Essential Business Compliance: Key Aspects for Success
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Business Name - A name or title under which a person or entity conducts a business.
Business Domain - A business's website address or URL on the internet that gives you an online identity or brand. It's a valuable part of your business identity and is an important marketing tool that can help customers find and identify with your business.
Trade Practices Legislation - The business owner must comply with trade practices legislation when establishing his or her business. The Competition & Consumer Act 2010 (Cwlth) is a federal law that specifies what business behavior is acceptable in relation to a wide range of issues.
Business Tax Compliance - A means by which governments finance their expenditure by imposing charges on citizens and corporate... Continue reading "Essential Business Compliance: Key Aspects for Success" »
Mastering Customer Relationship Management & Value Creation
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Understanding Customer Value
The core of modern marketing revolves around understanding and delivering value to customers. This section defines key concepts that underpin successful customer relationships.
What is a Value Proposition?
A value proposition is the set of benefits or values a company promises to deliver to customers to satisfy their needs.
Defining Customer Relationship Management (CRM)
Customer Relationship Management (CRM) is a core concept of modern marketing. It is the process of building and maintaining profitable customer relationships by delivering superior customer value and satisfaction. CRM deals with all aspects of acquiring, keeping, and growing customers.
Customer Perceived Value Explained
Customer perceived value is a customer’s... Continue reading "Mastering Customer Relationship Management & Value Creation" »
Organization of the SSM and Banco de España
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1.2 Organization of the Single Supervisory Mechanism (SSM)
The SSM comprises the ECB and the National Competent Authorities of the participating Member States. The ECB is responsible for the effectiveness and consistency of its operations.
For the organization of the supervisory function, credit institutions have been classified as "significant" and "less significant". The criteria for this classification are based on the size of each institution, its economic importance, the volume of its operations, and whether it receives financial assistance. In Spain, many institutions are integrated into 12 groups classified as significant. Smaller-sized banks, saving banks, and rural saving banks have been classified as less significant.
The ECB supervises... Continue reading "Organization of the SSM and Banco de España" »
Financial Ratio Analysis
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Working Capital
Working capital is equal to current assets minus current liabilities.
Liquidity Ratios
Current Ratio
The current ratio is equal to current assets divided by current liabilities.
Quick Ratio (Acid-Test)
The quick ratio (acid-test) is found by dividing the most liquid current assets (cash, marketable securities, and accounts receivable) by current liabilities.
Accounts Receivable Turnover
The accounts receivable turnover is found by dividing net credit sales (if not available, then total sales) by the average accounts receivable.
Average accounts receivable is typically found by adding the beginning accounts receivable to the ending accounts receivable and dividing by 2.
Average Collection Period
The average collection period is found by... Continue reading "Financial Ratio Analysis" »
7Ps of Marketing: Enhance Your Business Strategies
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The 7Ps of Marketing
1. Product
A product, whether tangible goods or intangible services, is offered to customers to satisfy their needs. Market research helps businesses determine the right products to produce and sell, impacting customer perception and business success.
2. Price
Price is the amount required to purchase a product. Determining price involves considering factors like cost, customer willingness to pay, value, and utility. A balanced price avoids negatively impacting demand or profitability.
3. Place
Place ensures the right product reaches potential buyers at the right location and time. Effective distribution strategies focus on accessible locations for target consumers.
4. Promotion
Promotion encompasses marketing communication used... Continue reading "7Ps of Marketing: Enhance Your Business Strategies" »