KÖZGAZDASÁGI ALAPISMERETEK (ÜZLETI GAZDASÁGTAN) ANGOL NYELVEN
|
|
- Anna Cook
- 8 years ago
- Views:
Transcription
1 ÉRETTSÉGI VIZSGA május 13. KÖZGAZDASÁGI ALAPISMERETEK (ÜZLETI GAZDASÁGTAN) ANGOL NYELVEN KÖZÉPSZINTŰ ÍRÁSBELI VIZSGA május 13. 8:00 Az írásbeli vizsga időtartama: 180 perc Pótlapok száma Tisztázati Piszkozati NEMZETI ERŐFORRÁS MINISZTÉRIUM Közgazdasági alapismeretek (üzleti gazdaságtan) középszint írásbeli vizsga 1021 angol nyelven
2 Important Information Dear Examinee! Before beginning the examination we suggest you read through all the questions. Please make sure to read questions and accompanying instructions very carefully. When solving test and multiple choice questions, make sure you thoroughly think your answers through. When solving book-keeping questions, please use the attached chart of accounts as required. During the examination you are allowed to use a ruler and a non-programmable calculator. Make sure you write in a clear and legible manner and please correct all mistakes you might make during the exam according to the instructions provided. Calculations and elaborations must be performed in the space provided for this purpose. Make sure your preliminary and partial calculations are clear and easy to review. Good luck with your examination! írásbeli vizsga / május 13.
3 Multiple choice and short answer questions Question 1 Explain the difference between needs and wants. 2 points Question 2 5 points Give a brief description of the typical behaviour of the indicated market players within the following market orientation. a) Production concept Consumer Company b) Sales concept Consumer Company Question 3 Name the marketing strategy the following statements refer to. 3 points a) Company striving to aggressively increase its market share. Marketing strategy:.. b) The essence of the strategy is specialisation. Marketing strategy:.. c) Dominant companies with the largest market share. Marketing strategy:.. írásbeli vizsga / május 13.
4 Question 4 List the functions of money. Question 5 Write the correct terms on the dotted line. 5 points 5 points a).. is the company s short-term solvency that ensures fulfilment of the company s financial obligations on time. b) The is money received from a financial institution with a pre-determined expiration date and pay-back obligation. c).. subsidy is the allocation of a certain amount from the central budget. d) The.. is the day when the payment can be considered done. e) The issuer of a.. calls upon another natural or legal person to pay the amount indicated on the document to the beneficiary at a determined time and place. Question 6 Data of the employees of a company (persons) Age (years) Number of employees Total 65 6 points a) Name the statistical line in the table and the method of creation. b) Complete the statistical line by writing 2 possible versions of a quality criterion in the header fields. Complete the table with data content of your choice. c) Name the type of table.. d) Indicate the method of the calculation of the ratio of the year olds, and name the indicator applied. Indication of calculation:... Name of indicator:.. írásbeli vizsga / május 13.
5 Question 7 a) Define cost. 5 points b) Name the cost-grouping aspects belonging to the cost types listed. According to.. material cost, wage cost, depreciation. According to. direct material cost, material cost, indirect wage cost. According to.. fixed cost, proportional cost. c) Complete the following sentence. The booking of depreciation item by item is called a.. (Write the name here.) Question 8 5 points The following data is known about an enterprise s raw material inventory Date Economic event Quantity (kg) Unit price (HUF/kg) 1 April Opening inventory April Procurement April Returned April Procurement April Quality discount 5% 30 April Utilisation 1000 The enterprise determines the value of raw material use using the FIFO method. Indicate the method of calculation of material cost for April. (Calculations do not have to be performed.) írásbeli vizsga / május 13.
6 Question 9 4 points Based on the information provided below, determine the value of the current liabilities balance line. Tangible assets HUF , long-term fixed deposits HUF , investment loan HUF , government bonds HUF , suppliers HUF , investments HUF , working capital loan HUF , stocks HUF , cash HUF , wages payable HUF , claims HUF , money on account HUF , software HUF , tax liabilities HUF Question points Our enterprise has purchased materials from Mézes Kft, and the invoice total came to HUF During the examined period the net revenue from the sale of finished goods to Édes Bt. was HUF The materials purchased as well as the sold goods are subject to value added tax, and in both cases the applicable tax rate is 25%. a) Place our partners in the relevant current account records. Name the partner that is recorded on the Accounts Payable Account.. enterprise b) List at least 3 key pieces of information (apart from partner ID codes) relevant to current account records. c) Calculate the amount of the value added taxes payable or refundable on the turnover generated by two economic events. Taxes payable... Taxes deductible.... Taxes to be settled. (Do not forget to write the appropriate sign before the amount!) d) Underline the characteristics of value added tax. direct indirect self-assessed assessed income tax-type increment-value duty-type property tax-type írásbeli vizsga / május 13.
7 Questions requiring calculations, filling in notes and practical book keeping tasks Question 1 10 points Select and correctly fill out the correct slips to perform the financial transactions in the questions below. We are aware of the following data about two employees of Mozaik Kft. (1111 Budapest, Tulipán u. 111., bank account number: OTP ) from the company s pay-roll draft: - Hella Szép (ID number: HA, address: Budapest, Széles u. 12.) Her gross salary for April was HUF , deductions for various contributions: HUF , personal income tax advance: HUF , other deductions: HUF Máté Molnár s gross salary for April was HUF , deductions for various contributions HUF , personal income tax advance: HUF , other deductions: HUF (Address: Budapest, Liliom u. 20., bank account number: Erste, ). Hella Szép collects her salary in cash. Máté Molnár receives his salary via wire transfer to his bank account. The date of salary payment and the transfer order: May 3 rd. Szofi Szabó is the enterprise s cash clerk. Tibor Nagy, Managing Director, has rights of disposal over the bank account of the company. írásbeli vizsga / május 13.
8 Question 2 10 points The data of an enterprise in the 4 th quarter of a given year Name Turnover (HUF) Goods on stock (HUF) /On the last day of the month/ October November December Auxiliary information: The value of goods on stock on 1 October was HUF thousand. Perform the requested calculations. Write the name of the statistical indicator applied and the result on the dotted lines. (Round your calculations to 4 decimal places, and percentage results to 1 decimal place. Don t forget to indicate the measurement units.) a) Calculate average monthly turnover for the 4 th quarter. Name of statistical indicator:.... Result.. Auxiliary calculation: írásbeli vizsga / május 13.
9 b) Determine the value of the average monthly goods on stock for the quarter. Name of statistical indicator:.... Result.. Auxiliary calculation: c) Determine how the goods on stock changed from 1 October to 31 December. Name of statistical indicator:.... Result.. Auxiliary calculation: d) Examine the development of turnover from month to month. Name of statistical indicator:.... Results :.... Auxiliary calculation: írásbeli vizsga / május 13.
10 Question 3 The following data are known about two tangible assets of an enterprise: 8 points No. 1.: Economic events related to the procurement of a production line: (Value added tax is in each case 25%.) The original procurement price of the machinery on July 1 st as featured on the relevant invoice: HUF % VAT. The cash invoice total of the freight charged on the machinery was HUF The machinery was installed and commissioned by the expert staff of the enterprise. Expenses charged for these activities: HUF Amount of interest charged on the loan taken out for the investment project in the current year: HUF , of which HUF can be booked until capitalisation. The cost of the starting up of the investment project was HUF In the interest of continual and uninterrupted operation of the machinery recurrent maintenance costs will amount to HUF /month. The machinery was put into operation on September 1 st of the current year. Calculate the historical cost of the tangible asset. No. 2: Machinery data: capitalised historical cost on the 1 st of September was HUF , planned wear and tear period 8 years. Planned residual value is HUF , straightline depreciation is applied. Determine the machine s balance-sheet value (net value) on the following dates. On 31 December, the balance-sheet date in the year of activation: On 31 December, the balance-sheet date the following year: írásbeli vizsga / május 13.
11 Question 4 7 points Using the data provided below calculate the profit on ordinary activities of the enterprise using total cost method A. Use the table provided. Finished goods sold pieces, selling price with 25% VAT was HUF /piece, net revenue from the sale of semi-finished goods was HUF Financial expenditures HUF Total cost HUF Financial revenues HUF Other revenues HUF Extraordinary revenues HUF Extraordinary expenditures HUF Other expenditures HUF Data of self-produced inventories (HUF): Name Opening inventory Closing inventory Finished goods Semi-finished goods Unfinished production Work table of profit calculation: Profit/loss account lines Net sales revenue Capitalized value of self-output Other revenues Total cost Other expenditures Operating (business) profit Income from financial transactions Expenditures of financial transactions Profit from financial transactions Profit on ordinary activities HUF thousand Auxiliary calculations: írásbeli vizsga / május 13.
12 Question 5 15 points Book the following economic events taking the opening balance of the highlighted accounts into account Unfinished production account HUF Income settlement account HUF Economic events 1. Re-entering unfinished production. 2. Transportation fees for raw material purchase according to invoice received is HUF % VAT. 3. Bank notification on the transfer of wages payable. 4. Purchase of equipment for production purposes, the total according to invoice is HUF (VAT amount is HUF ) 5. Finished products taken into stock at cost price HUF Purchased equipment placed in operation, capitalisation. 7. Payment of on bank account HUF , according to cashier receipt. 8. Raw material utilisation during the relevant period was HUF Depreciation of equipment booked during the relevant period HUF Credit note from the bank on the payment of funds 11. Sale of finished goods: at selling price HUF % VAT, at cost price HUF Bank notification: outstanding debt of buyers has been settled. írásbeli vizsga / május 13.
13 írásbeli vizsga / május 13.
14 Chart of Accounts 1. Fixed assets 11. Intangible assets Tangible assets 12. Real properties 123. Buildings 129. Ordinary depreciation of land and buildings 13. Technical equipment, machinery, vehicles 131. Technical equipment, machinery, vehicles 139. Ordinary depreciation of technical equipment, machinery, vehicles 14. Other equipment, machinery, vehicles 149. Ordinary depreciation of other equipment, machinery, vehicles 16. Capital investments 161. Capital investments in progress Financial assets 2. Stocks 21. Materials 211. Raw materials 22. Other materials 23. Unfinished and semi-finished goods 231. Production in progress 25. Finished goods 3. Receivables, financial and liquid assets, prepayments and accrued income 31. Trade debtors (Receivables from customers) 32. Receivables from affiliated undertakings 33. Receivables from other related undertakings 34. Bills receivable 361. Receivables from employees 37. Securities 38. Liquid assets 381. Cash on hand 384. Deposit account for settling of accounts 389. Transit account 4. Liabilities 41. Equity 411. Subscribed capital 412. Reserve capital 413. Accumulated profit reserve 419. Balance sheet profit/loss from ordinary and auxiliary business activities 42. Provisions 43. Subordinated liabilities 44. Long-term liabilities 444. Investment loan Short-term liabilities 452. Short-term loans 454. Accounts payable (trade creditors, suppliers) írásbeli vizsga / május 13.
15 455. Suppliers for capital investments 46. Tax settlements 461. Settlement of corporate tax 462. Settlement of personal income tax 463. Liabilities to the central budget 464. Settlement of liabilities to the central budget 466. Pre-charged value added tax 467. Value added tax payment liability 468. Financial accounting of value added tax 471. Income settlement 473. Social insurance contribution payable 479. Other short-term liabilities 49. Settlement accounts 491. Opening balance account 492. Closing balance account 493. Accounting of after-tax profit account 5. Cost types 51. Material costs 52. Services used 53. Cost of other services 54. Payroll costs 55. Other personnel costs 56. Withholding taxes and contributions 57. Depreciation 581. Changes in self-produced inventories 8. Cost of manufactured goods sold and expenditures 81. Material-type expenditure 82. Personnel costs 83. Depreciation 86. Other expenditures 87. Financial expenditures 88. Extraordinary expenses 9. Incomes Net sales revenue 96. Other incomes 97. Financial revenue 98. Extraordinary incomes írásbeli vizsga / május 13.
16 Topic Multiple choice and short answer questions Questions requiring calculations, filling in notes and practical book keeping tasks Question number Maximum points Points scored Maximum points of topic Points scored in written examination 100 Points scored in topic Correcting teacher Date:... Választást rövid választ igénylő feladatok/ Multiple choice and short answer questions Számítást, bizonylatkitöltést, könyvviteli tételszerkesztést igénylő feladatok/questions requiring calculations, filling in notes and practical book keeping tasks pontszáma egész számra kerekítve/points rounded to a whole number programba beírt egész pontszám/points (whole number) entered into programme javító tanár/correcting teacher jegyző/notary Dátum/Date:... Dátum/Date:... írásbeli vizsga / május 13.
KÖZGAZDASÁGI ALAPISMERETEK (ÜZLETI GAZDASÁGTAN) ANGOL NYELVEN
Név:... osztály:... ÉRETTSÉGI VIZSGA 2012. május 25. KÖZGAZDASÁGI ALAPISMERETEK (ÜZLETI GAZDASÁGTAN) ANGOL NYELVEN KÖZÉPSZINTŰ ÍRÁSBELI VIZSGA 2012. május 25. 8:00 Az írásbeli vizsga időtartama: 180 perc
More informationKERESKEDELMI ÉS MARKETING ALAPISMERETEK ANGOL NYELVEN
ÉRETTSÉGI VIZSGA 2015. május 19. KERESKEDELMI ÉS MARKETING ALAPISMERETEK ANGOL NYELVEN KÖZÉPSZINTŰ ÍRÁSBELI VIZSGA 2015. május 19. 8:00 Az írásbeli vizsga időtartama: 180 perc Pótlapok száma Tisztázati
More informationKÖZGAZDASÁGI ALAPISMERETEK (ÜZLETI GAZDASÁGTAN) ANGOL NYELVEN
Közgazdasági alapismeretek középszint (üzleti gazdaságtan) angol nyelven 0921 ÉRETTSÉGI VIZSGA 2010. május 14. KÖZGAZDASÁGI ALAPISMERETEK (ÜZLETI GAZDASÁGTAN) ANGOL NYELVEN KÖZÉPSZINTŰ ÍRÁSBELI ÉRETTSÉGI
More informationKERESKEDELMI ÉS MARKETING ALAPISMERETEK ANGOL NYELVEN
Kereskedelmi és marketing alapismeretek angol nyelven középszint 1311 ÉRETTSÉGI VIZSGA 2014. május 20. KERESKEDELMI ÉS MARKETING ALAPISMERETEK ANGOL NYELVEN KÖZÉPSZINTŰ ÍRÁSBELI ÉRETTSÉGI VIZSGA JAVÍTÁSI-ÉRTÉKELÉSI
More informationKERESKEDELMI ÉS MARKETING ALAPISMERETEK ANGOL NYELVEN
Kereskedelmi és marketing alapismeretek angol nyelven középszint 1212 ÉRETTSÉGI VIZSGA 2012. május 25. KERESKEDELMI ÉS MARKETING ALAPISMERETEK ANGOL NYELVEN KÖZÉPSZINTŰ ÍRÁSBELI ÉRETTSÉGI VIZSGA JAVÍTÁSI-ÉRTÉKELÉSI
More informationKÖZGAZDASÁGI ALAPISMERETEK (ELMÉLETI GAZDASÁGTAN) ANGOL NYELVEN
ÉRETTSÉGI VIZSGA 2010. május 14. KÖZGAZDASÁGI ALAPISMERETEK (ELMÉLETI GAZDASÁGTAN) ANGOL NYELVEN EMELT SZINTŰ ÍRÁSBELI VIZSGA 2010. május 14. 8:00 Az írásbeli vizsga időtartama: 180 perc Pótlapok száma
More informationÉRETTSÉGI VIZSGA 2007. május 25.
ÉRETTSÉGI VIZSGA 2007. május 25. KÖZGAZDASÁGI ALAPISMERETEK (ELMÉLETI GAZDASÁGTAN) ANGOL NYELVEN THE BASICS OF ECONOMICS (THEORETICAL ECONOMICS) 2007. május 25. 8:00 EMELT SZINTŰ ÍRÁSBELI VIZSGA ADVANCED
More informationVENDÉGLÁTÁS- IDEGENFORGALOM ALAPISMERETEK ANGOL NYELVEN
ÉRETTSÉGI VIZSGA 2014. május 20. VENDÉGLÁTÁS- IDEGENFORGALOM ALAPISMERETEK ANGOL NYELVEN EMELT SZINTŰ ÍRÁSBELI VIZSGA 2014. május 20. 8:00 Az írásbeli vizsga időtartama: 180 perc Pótlapok száma Tisztázati
More informationGAZDASÁGI ISMERETEK ANGOL NYELVEN
ÉRETTSÉGI VIZSGA 2011. május 23. GAZDASÁGI ISMERETEK ANGOL NYELVEN EMELT SZINTŰ ÍRÁSBELI VIZSGA 2011. május 23. 14:00 Az írásbeli vizsga időtartama: 180 perc Pótlapok száma Tisztázati Piszkozati NEMZETI
More informationRatio Analysis. A) Liquidity Ratio : - 1) Current ratio = Current asset Current Liability
A) Liquidity Ratio : - Ratio Analysis 1) Current ratio = Current asset Current Liability 2) Quick ratio or Acid Test ratio = Quick Asset Quick liability Quick Asset = Current Asset Stock Quick Liability
More informationRAPID REVIEW Chapter Content
RAPID REVIEW BASIC ACCOUNTING EQUATION (Chapter 2) INVENTORY (Chapters 5 and 6) Basic Equation Assets Owner s Equity Expanded Owner s Owner s Assets Equation = Liabilities Capital Drawing Revenues Debit
More informationGROUP 1. BASIC FINANCING. 10. CAPITAL 100. Capital stock 103. Uncalled subscribed capital receivable 108. Treasury stock
GROUP 1. BASIC FINANCING 10. CAPITAL 100. Capital stock 103. Uncalled subscribed capital receivable 108. Treasury stock 11. RESERVES AND OTHER EQUITY INSTRUMENTS 110. Additional paid-in capital 111. Other
More informationBACKGROUND KNOWLEDGE for Teachers and Students
Pathway: Business, Marketing, and Computer Education Lesson: BMM C6 4: Financial Statements and Reports Common Core State Standards for Mathematics: N.Q.2 Domain: Quantities Cluster: Reason quantitatively
More information5. Provisions for decrease in value of marketable securities (-)
Balance sheet ASSETS I. CURRENT ASSETS A. Liquid Assets: 1. Cash. 2. Cheques received. 3. Banks. 4. Cheques given and payment orders (-). 5. Other liquid assets. B. Marketable Securities: 1. Share certificates.
More informationPROFESSOR S NAME ACC 255 FALL 2011 COVER SHEET FOR COMPREHENSIVE PROBLEM 2 (CHAPTERS 2, 5-8)
COMPREHENSIVE PROBLEM 2 (CHAPTERS 2, 5-8) Page 137 NAME ANSWER KEY PROFESSOR S NAME SECTION SCORE ACC 255 FALL 2011 COVER SHEET FOR COMPREHENSIVE PROBLEM 2 (CHAPTERS 2, 5-8) INSTRUCTIONS: COMPLETE ALL
More informationCASH FLOW STATEMENT. MODULE - 6A Analysis of Financial Statements. Cash Flow Statement. Notes
MODULE - 6A Cash Flow Statement 30 CASH FLOW STATEMENT In the previous lesson, you have learnt various types of analysis of financial statements and its tools such as comparative statements, common size
More informationFinancial Statements
Financial Statements The financial information forms the basis of financial planning, analysis & decision making for an organization or an individual. Financial information is needed to predict, compare
More informationLEBANESE ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS MANAGERIAL ACCOUNTING
LEBANESE ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS MANAGERIAL ACCOUNTING JULY 2015 MULTIPLE CHOICE QUESTIONS (37.5%) Choose the correct answer 1. All of the following statements concerning standard costs
More informationIGCSE Business Studies revision notes Finance Neil.elrick@tes.tp.edu.tw
IGCSE FINANCE REVISION NOTES Table of contents Table of contents... 2 SOURCES OF FINANCE... 3 CASH FLOW... 5 HOW TO CALCULATE THE CASH BALANCE... 5 HOW TO WORK OUT THE CASH AVAILABLE TO THE BUSINESS...
More information6.3 PROFIT AND LOSS AND BALANCE SHEETS. Simple Financial Calculations. Analysing Performance - The Balance Sheet. Analysing Performance
63 COSTS AND COSTING 6 PROFIT AND LOSS AND BALANCE SHEETS Simple Financial Calculations Analysing Performance - The Balance Sheet Analysing Performance Analysing Financial Performance Profit And Loss Forecast
More informationHow To Balance Sheet
Page 1 of 6 Balance Sheet Accounts The Chart of Accounts is normally arranged or grouped by the Major Types of Accounts. The Balance Sheet Accounts (Assets, Liabilities, & Equity) are presented first,
More informationWorking Capital Concept & Animation
Working Capital Concept & Animation Meaning A measure of both a company's efficiency and its short-term financial health. The working capital is calculated as: Working Capital = Current Assets Current
More informationINTERNATIONAL ACCOUNTING STANDARDS. CIE Guidance for teachers of. 7110 Principles of Accounts and. 0452 Accounting
www.xtremepapers.com INTERNATIONAL ACCOUNTING STANDARDS CIE Guidance for teachers of 7110 Principles of Accounts and 0452 Accounting 1 CONTENTS Introduction...3 Use of this document... 3 Users of financial
More informationB Exercises 4-1. (d) Intangible assets. (i) Paid-in capital in excess of par.
B Exercises E4-1B (Balance Sheet Classifications) Presented below are a number of balance sheet accounts of Castillo Inc. (a) Trading Securities. (h) Warehouse in Process of Construction. (b) Work in Process.
More informationINFORMATIKA ANGOL NYELVEN
ÉRETTSÉGI VIZSGA 2012. május 21. INFORMATIKA ANGOL NYELVEN KÖZÉPSZINTŰ GYAKORLATI VIZSGA 2012. május 21. 8:00 A gyakorlati vizsga időtartama: 180 perc Beadott dokumentumok Piszkozati pótlapok száma Beadott
More informationBUSINESS ACCOUNTS. sample documents. sourced from www.osbornebooks.co.uk
BUSINESS ACCOUNTS sample documents sourced from www.osbornebooks.co.uk Sample documents document page invoice 3 statement 4 double-entry accounts 5 cash book 6 petty cash book 7 extended trial balance
More informationAccount Numbering. By separating each account by several numbers, many new accounts can be added between any two while maintaining the logical order.
Chart of Accounts The chart of accounts is a listing of all the accounts in the general ledger, each account accompanied by a reference number. To set up a chart of accounts, one first needs to define
More informationAccounts Payable are the total amounts your business owes its suppliers for goods and services purchased.
Accounts Payable are the total amounts your business owes its suppliers for goods and services purchased. Accounts Receivable are the total amounts customers owe your business for goods or services sold
More informationKÖZGAZDASÁGI- MARKETING ALAPISMERETEK ANGOL NYELVEN
emelt szint angol nyelven 0801 ÉRETTSÉGI VIZSGA 2009. május 22. KÖZGAZDASÁGI- MARKETING ALAPISMERETEK ANGOL NYELVEN EMELT SZINTŰ ÍRÁSBELI ÉRETTSÉGI VIZSGA JAVÍTÁSI-ÉRTÉKELÉSI ÚTMUTATÓ OKTATÁSI ÉS KULTURÁLIS
More informationACC 255 FINAL EXAM REVIEW PACKET (NEW MATERIAL)
Page 1 ACC 255 FINAL EXAM REVIEW PACKET (NEW MATERIAL) Complete these sample exam problems/objective questions and check your answers with the solutions at the end of the review file and identify where
More informationBrief Report on Closing of Accounts (connection) for the Term Ended March 31, 2007
MARUHAN Co., Ltd. Brief Report on Closing of (connection) for the Term Ended March 31, 2007 (Amounts less than 1 million yen omitted) 1.Business Results for the term ended on March, 2007 (From April 1,
More informationJones Sample Accounts Limited. Company Registration Number: 04544332 (England and Wales) Report of the Directors and Unaudited Financial Statements
Company Registration Number: 04544332 (England and Wales) Report of the Directors and Unaudited Financial Statements Period of accounts Start date: 1st June 2008 End date: 31st May 2009 Contents of the
More informationCoimisiún na Scrúduithe Stáit State Examinations Commission. Leaving Certificate 2014. Marking Scheme. Accounting. Higher Level
Coimisiún na Scrúduithe Stáit State Examinations Commission Leaving Certificate 2014 Marking Scheme Accounting Higher Level Note to teachers and students on the use of published marking schemes Marking
More informationConsolidated Financial Results for Fiscal Year 2013 (April 1, 2013 March 31, 2014)
Consolidated Financial Results for Fiscal Year 2013 (April 1, 2013 March 31, 2014) 28/4/2014 Name of registrant: ShinMaywa Industries, Ltd. Stock Exchange Listed: Tokyo Code number: 7224 (URL: http://www.shinmaywa.co.jp
More informationTelecom Italia Capital Société Anonyme 12, rue Eugène Ruppert L-2453 Luxembourg. R.C.S. Luxembourg B 77.970
12, rue Eugène Ruppert L-2453 Luxembourg R.C.S. Luxembourg B 77.970 Audited Annual Accounts as at December 31, 2014, which have been authorized by the Board of Directors held on February 27, 2015 Table
More informationSEMI-ANNUAL REPORT 2000
We set world standards in control and communication technology in our fields of business Industrial Automation and Automotive Electronics Softing continues to grow during the first six months of 2000 With
More informationRatios and interpretation
Unit Ratios and interpretation As we learnt in our earlier studies, accounting information is used to answer two key questions about a business: Is it making a profit? Are its assets sufficient to meet
More informationStudy Guide - Final Exam Accounting I
Study Guide - Final Exam Accounting I True/False Indicate whether the sentence or statement is true or false. 1. Entries in a sales journal affect account balances in both the accounts receivable ledger
More informationClosing Announcement of First Quarter of the Fiscal Year Ending March 31, 2009
Member of Financial Accounting Standards Foundation Closing Announcement of First Quarter of the Fiscal Year Ending March 31, 2009 Name of Listed Company: Arisawa Mfg. Co., Ltd. Listed on the 1st Section
More informationCash budget Predict the movements of cash received and paid for over a period of time. Financial statements
Achievement Standard 90976 Demonstrate understanding of accounting concepts for small entities ACCOUNTING. Externally assessed 3 credits Accounting 90976 (Accounting.) involves the recognition, definition
More informationLearning Objectives: Quick answer key: Question # Multiple Choice True/False. 14.1 Describe the important of accounting and financial information.
0 Learning Objectives: 14.1 Describe the important of accounting and financial information. 14.2 Differentiate between managerial and financial accounting. 14.3 Identify the six steps of the accounting
More informationa. $ 65,000. b. $ 80,000. c. $130,000. d. $145,000.
注 意 1. 本 試 題 卷 共 50 題, 總 分 100 分 第 01-15 題, 每 題 1.75 分, 合 計 26.25 分 ; 第 16-35 題, 每 題 2 分, 合 計 40 分 ; 第 36-50 題, 每 題 2.25 分, 合 計 33.75 答 錯 不 倒 扣 2. 請 將 答 案 按 試 題 題 號, 依 序 填 入 答 案 卡 1.FastForward had cash
More informationUsing Accounts to Interpret Performance
Using s to Interpret Performance ing information is used by stakeholders to judge the performance and efficiency of a business Different stakeholders will look for different things: STAKEHOLDER Shareholders
More informationCOUNCIL FOR THE INDIAN SCHOOL CERTIFICATE EXAMINATIONS P-35,36, Sector VI, Pushp Vihar, New Delhi-110017 NEW DELHI ISC ACCOUNTS
COUNCIL FOR THE INDIAN SCHOOL CERTIFICATE EXAMINATIONS P-35,36, Sector VI, Pushp Vihar, New Delhi-110017 NEW DELHI ISC ACCOUNTS Guidelines pertaining to Revised Schedule VI of Part I & II of Companies
More informationTrading Profit and Loss Account
Trading Profit and Loss Account Trading Account The trading account shows the income from sales and the direct costs of making those sales. It includes the balance of stocks at the start and end of the
More informationSUMMARY OF CONSOLIDATED BUSINESS RESULTS for the nine months ended December 31, 2012
SUMMARY OF CONSOLIDATED BUSINESS RESULTS for the nine months ended December 31, 2012 February 8, 2013 ARRK Corporation 2-2-9 Minami Hommachi, Chuo-ku, Osaka, 541-0054, JAPAN 1. Consolidated financial results
More informationEXERCISES LESSON 3 BALANCE SHEET
DEPARTAMENTO DE CONTABILIDAD Y ECONOMÍA FINANCIERA ESCUELA UNIVERSITARIA DE ESTUDIOS EMPRESARIALES FINANCIAL ACCOUNTING (DIPLOMATURA EN CIENCIAS EMPRESARIALES, 2º CURSO, GRUPO 5) 2008-2009 EXERCISES LESSON
More informationPRINCIPLES FOR PRODUCING AND SUBMITTING REPORTS
December 2014 PRINCIPLES FOR PRODUCING AND SUBMITTING REPORTS (1) The balance sheet and income statement are in euros, rounded up to integers. Amounts recorded in foreign currencies must be converted into
More informationChart of Accounts AA Corp Tax 0000-1020 / page 1. Sales. Income from participating interests. Income from other fixed asset investments
0000-1020 / page 1 0000 Sales 0001 Sales type A 0002 Sales type B 0003 Sales type C 0004 Sales type D 0005 Sales type E 0006 Sales type F 0007 Sales type G 0008 Sales type H 0009 Sales type I 0100 UK sales
More informationRENAISSANCE ENTREPRENEURSHIP CENTER First Finance Class (FIN-1)
Finance 1 (FIN-1) RENAISSANCE ENTREPRENEURSHIP CENTER (FIN-1) Learning Outcomes At the conclusion of this class, you should: Know what will be covered in the six finance class sessions. Have reviewed some
More informationEasyPC Training. Accounting Basics
EasyPC Training Accounting Basics Contents Accounting Basics... 3 The Accounting Equation... 3 Assets... 3 Liabilities... 3 Owner s Equity... 3 The Balance Sheet... 5 Double Entry Bookkeeping... 6 Ledger
More information2-8. Identify whether each of the following items increases or decreases cash flow:
Problems 2-8. Identify whether each of the following items increases or decreases cash flow: Increase in accounts receivable Increase in notes payable Depreciation expense Increase in investments Decrease
More informationSummary of Consolidated Financial Results for the Six Months Ended September 30, 2013
November 6, 2013 Summary of Consolidated Financial Results for the Six Months Ended Name of Company Listed: Stock Exchange Listings: Nippon Paper Industries Co., Ltd. Tokyo Code Number: 3863 URL: Representative:
More informationOverview of Business Results for the 2nd Quarter of Fiscal Year Ending March 31, 2012 (2Q FY2011)
November 8, 2011 Overview of Business Results for the 2nd Quarter of Fiscal Year Ending March 31, 2012 () Name of the company: Iwatani Corporation Share traded: TSE, OSE, and NSE first sections Company
More information(2)Adoptions of simplified accounting methods and accounting methods particular to the presentation of quarterly financial statements: None
Financial Statement for the Six Months Ended September 30, 2015 Name of listed company: Mipox Corporation Stock Code: 5381 (URL http://www.mipox.co.jp) Name and Title of Representative: Jun Watanabe, President
More informationTotal Expenses. Modified Assets. Total Revenues
7. A new Appendix F is added to read as follows: Appendix F: Ratio Methodology for Proprietary Institutions Section 1: Ratios and Ratio Terms Definitions: Primary Reserve Ratio = Equity Ratio = Net Income
More information* * * Chapter 15 Accounting & Financial Statements. Copyright 2013 Pearson Education, Inc. publishing as Prentice Hall
Chapter 15 Accounting & Financial Statements Copyright 2013 Pearson Education, Inc. publishing as Prentice Hall Bookkeeping vs. Accounting Bookkeeping Accounting The recording of business transactions.
More informationRANBAXY EGYPT COMPANY (L.L.C.) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2015 TOGETHER WITH AUDITOR S REPORT
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2015 TOGETHER WITH AUDITOR S REPORT Translation of Auditor s report AUDITOR S REPORT TO THE SHAREHOLDERS OF Report on the Financial Statements We have audited
More information! "#$ %&!& "& ' - 3+4 &*!&-.,,5///2!(.//+ & $!- )!* & % +, -).//0)& 7+00///2 *&&.4 &*!&- 7.00///2 )!*.//+ 8 -!% %& "#$ ) &!&.
! "#!""#$%$#$#$"& $'"()*+,$-).,/ 012! "#$ %&!& "& '!(&)!*&%+,-).//0 -#$#3-4' &,'1$1# $!-!(.//0)& +01+///2 *&& - 3+4 &*!&-.,,5///2!(.//+ &!(!-6%(!(.//.$(!(.//0)& 01,///2 //+2% &*!&- 5,0///2 //32%!(.//+
More informationRicoh Company, Ltd. INTERIM REPORT (Non consolidated. Half year ended September 30, 2000)
Ricoh Company, Ltd. INTERIM REPORT (Non consolidated. Half year ended September 30, 2000) *Date of approval for the financial results for the half year ended September 30, 2000, at the Board of Directors'
More informationBookkeeping Proficiency
Bookkeeping Proficiency (Exam) Your AccountingCoach PRO membership includes lifetime access to all of our materials. Take a quick tour by visiting www.accountingcoach.com/quicktour. Table of Contents (click
More informationAM01 Syllabus (2017): Accounting AM SYLLABUS (2017) SYLLABUS
ACCOUNTING AM SYLLABUS (2017) AM01 SYLLABUS 1 Accounting AM01 Syllabus (Available in September) Paper I (3 hrs) + Paper II (3 hrs) Introduction The syllabus builds on the topics set for the SEC Examination
More informationICAP GROUP S.A. FINANCIAL RATIOS EXPLANATION
ICAP GROUP S.A. FINANCIAL RATIOS EXPLANATION OCTOBER 2006 Table of Contents 1. INTRODUCTION... 3 2. FINANCIAL RATIOS FOR COMPANIES (INDUSTRY - COMMERCE - SERVICES) 4 2.1 Profitability Ratios...4 2.2 Viability
More informationACCOUNTS PRODUCTION OPEN SANS FONT FOR 2013 TAXCALC HUB AND ACCOUNTS PRODUCTION CHART OF ACCOUNTS - LIMITED COMPANY
OPEN SANS FONT FOR 2013 TAXCALC HUB AND ACCOUNTS PRODUCTION CHART OF ACCOUNTS - LIMITED COMPANY Contents Sales 1 Other Operating Income 1 Income from Shares in Group Undertakings 1 Income from Participating
More information16 BUSINESS ACCOUNTING STANDARD CONSOLIDATED FINANCIAL STATEMENTS AND INVESTMENTS IN SUBSIDIARIES I. GENERAL PROVISIONS
APPROVED by Resolution No. 10 of 10 December 2003 of the Standards Board of the Public Establishment the Institute of Accounting of the Republic of Lithuania 16 BUSINESS ACCOUNTING STANDARD CONSOLIDATED
More informationSri Lanka Accounting Standard-LKAS 7. Statement of Cash Flows
Sri Lanka Accounting Standard-LKAS 7 Statement of Cash Flows CONTENTS SRI LANKA ACCOUNTING STANDARD-LKAS 7 STATEMENT OF CASH FLOWS paragraphs OBJECTIVE SCOPE 1 3 BENEFITS OF CASH FLOW INFORMATION 4 5 DEFINITIONS
More informationLarge Company Limited. Report and Accounts. 31 December 2009
Registered number 123456 Large Company Limited Report and Accounts 31 December 2009 Report and accounts Contents Page Company information 1 Directors' report 2 Statement of directors' responsibilities
More informationCOMPONENTS OF THE STATEMENT OF CASH FLOWS
ILLUSTRATION 24-1 OPERATING, INVESTING, AND FINANCING ACTIVITIES COMPONENTS OF THE STATEMENT OF CASH FLOWS CASH FLOWS FROM OPERATING ACTIVITIES + Sales and Service Revenue Received Cost of Sales Paid Selling
More informationGRADE 11 NOVEMBER 2012 ACCOUNTING
Province of the EASTERN CAPE EDUCATION NATIONAL SENIOR CERTIFICATE GRADE 11 NOVEMBER 2012 ACCOUNTING MARKS: 300 TIME: 3 hours This question paper consists of 16 pages. 2 ACCOUNTING (NOVEMBER 2012) INSTRUCTIONS
More informationQuarterly Financial Results for the Fiscal Year Ending September 30, 2016 (J-GAAP)
February 10, 2016 Quarterly Financial Results for the Fiscal Year Ending September 30, 2016 (J-GAAP) (1st Quarter / October 1, 2015 December 31, 2015) Company Name Hosokawa Micron Corporation Stock Exchange
More informationWhat is a Balance Sheet?
What is a Balance Sheet? A Balance Sheet is a financial statement which shows the ASSETS, LIABILITIES and CAPITAL of a business on a particular date. Assets Are Are items owned by by the the business or
More informationQUARTERLY REPORT 1/2001
Industrial Automation 4CONTROL Automotive Electronics We set Standards in Control and Communication Technology Softing Everything under 4CONTROL For the first three months of 2001, turnover and EBIT of
More informationSelf-test Comprehensive Problems II 综 合 自 测 题 II
Self-test Comprehensive Problems II 综 合 自 测 题 II Part One (30%) 1. Give the Chinese/English of the following terms: (5%) subsidiary ledger 统 制 账 户 purchase requisition 现 金 溢 缺 petty cash fund 永 续 盘 存 制
More informationConsolidated Balance Sheet
Consolidated Balance Sheet (As of March 31, 2010) Item Amount Item Amount [Assets] million yen [Liabilities] million yen Current assets 12,277Current liabilities 7,388 Notes payable and accounts 2,449
More information0452 ACCOUNTING 0452/02 Paper 2, maximum raw mark 100
www.xtremepapers.com UNIVERSITY OF CAMBRIDGE INTERNATIONAL EXAMINATIONS International General Certificate of Secondary Education MARK SCHEME for the October/November 2009 question paper for the guidance
More informationJones Sample Accounts Limited. Company Registration Number: 04544332 (England and Wales) Report of the Directors and Unaudited Financial Statements
Company Registration Number: 04544332 (England and Wales) Report of the Directors and Unaudited Financial Statements Period of accounts Start date: 1st June 2009 End date: 31st May 2010 Contents of the
More information6. Show all your workings. icpar
CERTIFIED PUBLIC ACCOUNTANT FOUNDATION LEVEL 1 EXAMINATION F1.3: FINANCIAL ACCOUNTING MONDAY: 10 JUNE 2013 INSTRUCTIONS: 1. Time Allowed: 3 hours 15 minutes (15 minutes reading and 3 hours writing). 2.
More informationNCEA Level 2 Accounting (91176) 2012 page 1 of 8. Sales 990 000 P. Cost of goods sold 586 000 P. Gross profit 404 000 S* Rent (received) 24 000 V
Assessment Schedule 2012 NCEA Level 2 Accounting (91176) 2012 page 1 of 8 Accounting: Prepare financial information for an entity that operates accounting subsystems (91176) Evidence Statement Question
More informationIpx!up!hfu!uif Dsfeju!zpv!Eftfswf
Ipx!up!hfu!uif Dsfeju!zpv!Eftfswf Credit is the lifeblood of South Louisiana business, especially for the smaller firm. It helps the small business owner get started, obtain equipment, build inventory,
More informationNEPAL ACCOUNTING STANDARDS ON CASH FLOW STATEMENTS
NAS 03 NEPAL ACCOUNTING STANDARDS ON CASH FLOW STATEMENTS CONTENTS Paragraphs OBJECTIVE SCOPE 1-3 BENEFITS OF CASH FLOWS INFORMATION 4-5 DEFINITIONS 6-9 Cash and cash equivalents 7-9 PRESENTATION OF A
More informationSummary of Financial Report for the FY ending March 2015 (Non-Consolidated)
Summary of Financial Report for the FY ending March 2015 (Non-Consolidated) April 30, 2015 Listed Company Name: Japan Tissue Engineering Co., Ltd. Listed Securities Exchange: JQ Stock Code: 7774 URL http://www.jpte.co.jp
More informationEXPLANATORY NOTES. 1. Summary of accounting policies
1. Summary of accounting policies Reporting Entity Taranaki Regional Council is a regional local authority governed by the Local Government Act 2002. The Taranaki Regional Council group (TRC) consists
More informationMONDAY, 18 MAY 9.00 AM 11.00 AM
X09/11/01 NATIONAL QUALIFICATIONS 015 MONDAY, 18 MAY 9.00 AM 11.00 AM ACCOUNTING INTERMEDIATE Candidates should attempt four questions as follows: Question 1 and one other from Section A plus Question
More informationHARMONIC DRIVE SYSTEMS INC. AND CONSOLIDATED SUBSIDIARIES CONSOLIDATED FINANCIAL STATEMENTS MARCH 31, 2013
HARMONIC DRIVE SYSTEMS INC. AND CONSOLIDATED SUBSIDIARIES CONSOLIDATED FINANCIAL STATEMENTS MARCH 31, 2013 HARMONIC DRIVE SYSTEMS INC. AND CONSOLIDATED SUBSIDIARIES CONSOLIDATED BALANCE SHEETS ASSETS
More informationSANYO TRADING COMPANY LIMITED. Financial Statements
Financial Statements Year Ended September 30, 2014 English translation from original Japanese-language documents Balance Sheets As of September 30, 2014 ASSETS Current Assets Cash and deposits US$ 18,509,007
More information(AA11) FINANCIAL ACCOUNTING BASICS
All Rights Reserved ASSOCIATION OF ACCOUNTING TECHNICIANS OF SRI LANKA AA1 EXAMINATION - JANUARY 2016 (AA11) FINANCIAL ACCOUNTING BASICS Instructions to candidates (Please Read Carefully): (1) Time allowed:
More informationFinancial Statement Analysis: An Introduction
Financial Statement Analysis: An Introduction 2014 Level I Financial Reporting and Analysis IFT Notes for the CFA exam Contents 1. Introduction... 3 2. Scope of Financial Statement Analysis... 3 3. Major
More informationIn this chapter, we build on the basic knowledge of how businesses
03-Seidman.qxd 5/15/04 11:52 AM Page 41 3 An Introduction to Business Financial Statements In this chapter, we build on the basic knowledge of how businesses are financed by looking at how firms organize
More informationPrinciples of Financial Accounting ACC-101-TE. TECEP Test Description
Principles of Financial Accounting ACC-101-TE TECEP Test Description This TECEP is an introduction to the field of financial accounting. It covers the accounting cycle, merchandising concerns, and financial
More informationBALANCE SHEET. as at 20. Form: POD-BIL. Company name. Headquarters. Registration number (MBS) Personal identification number (OIB)
Form: POD-BIL Company name Headquarters Registration number (MBS) Personal identification number (OIB) Business activity code BALANCE SHEET as at 20. Pos. Position Note Amounts in HRK, no lp Previous year
More informationSETTING UP YOUR BUSINESS ACCOUNTING SYSTEM
100 Arbor Drive, Suite 108 Christiansburg, VA 24073 Voice: 540-381-9333 FAX: 540-381-8319 www.becpas.com Providing Professional Business Advisory & Consulting Services Douglas L. Johnston, II djohnston@becpas.com
More informationGrade 10 Accounting Notes SET 2: Basics Cash Retail Business Cash Transactions. Name: JCansfield Page 1 of 27
Grade 10 Accounting Notes SET 2: Basics Cash Retail Business Cash Transactions Name: JCansfield Page 1 of 27 Accounting Cycle The Accounting cycle takes place over 12 months. We refer to this as the Financial
More informationTopic 4 Working Capital Management. 1. Concept of Working Capital 2. Measuring Working Capital and Net Working Capital. 4.
Topic 4 Working Capital Management 1. Concept of Working Capital 2. Measuring Working Capital and Net Working Capital 3. Optimization i i of Working Capital 4. Applications 80 Learning objectives This
More informationUNDERSTANDING FINANCIAL STATEMENTS
UNDERSTANDING FINANCIAL STATEMENTS ITEM 8 It is important that the directors of any business, cooperative or otherwise, understand the financial statements of the business. Without a basic understanding
More informationG8 Education Limited ABN: 95 123 828 553. Accounting Policies
G8 Education Limited ABN: 95 123 828 553 Accounting Policies Table of Contents Note 1: Summary of significant accounting policies... 3 (a) Basis of preparation... 3 (b) Principles of consolidation... 3
More informationC02-Fundamentals of financial accounting
Sample Exam Paper Question 1 The difference between an income statement and an income and expenditure account is that: A. An income and expenditure account is an international term for an Income statement.
More informationMidterm Fall 2012 Solution
Midterm Fall 2012 Solution Instructions: 1) Answers for the multiple-choice questions must be recorded on the UW answer card. All other questions must be answered in the space provided on the examination
More informationCH 23 STATEMENT OF CASH FLOWS SELF-STUDY QUESTIONS
C H 2 3, P a g e 1 CH 23 STATEMENT OF CASH FLOWS SELF-STUDY QUESTIONS (note from Dr. N: I have deleted questions for you to omit, but did not renumber the remaining questions) 1. The primary purpose of
More information3,000 3,000 2,910 2,910 3,000 3,000 2,940 2,940
1. David Company uses the gross method to record its credit purchases, and it uses the periodic inventory system. On July 21, 20D, the company purchased goods that had an invoice price of $ with terms
More information