Accounting Sample : Page - 9

Efficient Portfolio and Capital Allocation Line1.Mentioning about five asset classes and depicting about its nature based on Arithmetic Mean (AM), Geometric Mean (GM) and Standard Deviation of each: Year Australian Shares Australian Bonds (RBA cash rate) S&P500 (USD) US Fed Funds Rate (USD) Brent Oil (USD) 1996 9.90% 6.00% 22.96% 5.30% 31.80% 1997 8....

Literature Review1). Literature Review Stock selection and evaluation is commonly carried using various methods of fundamental and technical analysis. This consists of analysis of past financial position of a company and studying movements of price fluctuations of its stock. On the other hand, efficient market hypothesis and behavioural finance add another dimension to stock selection and their performance evaluation According to Efficie...

Answer: A relatively new company, Wine To End Whining, Inc., has determined they need to engage in a budgeting process as part of their new strategic plan. The Company has asked you to provide the following items for the months of January, February, and March of 2017: A) a Purchases Budget; B) a Cash Budget; C) a Budgeted Income Statement; and D) a Budgeted Balance Sheet. They have provided you with the planning document below and also, ...

TaskThe art of observation and inserting the observation fear into the observed individuals could be termed as panopticism. Jeremy Bentham has established this theory and the following diagram would help in explaining the concept:   As per the above diagram, the construction of the above place is simple because an observation tower is present in the centre and the cells are used for lodging the prisoners. This has helped the in-charge o...

Assessment task part A (Activity based costing)Activity based costing (ABC) is the accounting system that recognizes activities of a firm and then allocates the indirect costs to the products. The ABC system identifies the relationship among the products, cost and activities and through the relationship allocates the indirect cost to the products. However, few costs are not easy to allocate through ABC method. For instance, indirect cost lik...

Understanding the investment processA diversified portfolio can assist in protecting wealth from ups and downs of the market. There are usually four major types of investment also known as asset classes, having own risks and benefits which are; Cash, fixed rate, shares and property. An investor can directly invest in these assets or might prefer a managed fund that can provide various investments. Defensive investments: These investments are ...

Adelaide Brighton CementIn this particular report, Time-Driven Activity-Based Costing System (TDABC) is discussed from the viewpoint of a consultant recently employed in a firm. Therefore, it is assumed that one of the major clients of the firm is Adelaide Brighton Cement, which is one of the top manufacturing organisations of Australia. The first segment of the report would focus on the business operations of Adelaide Brighton Cement. Th...

Task 1: Provide critical analysis of Fahrer (2015)The AdaniMine project is one of the most complex and major projects ever done in Australia. There is need therefore to apply an appropriate technique that can be used to assess the benefits against the costs of the project. The best technique that can be used to analyze the analyses the viability of the project is the Cost-Benefit Analysis (CBA) technique (Abelson, 2015). Cost-Benefit Analys...

Overview of the Enterprise Architecture ApproachThe report is prepared for Health Information Technology for Economic and Clinical Health Act or HITEC Act for maintaining the data and system integration. The enterprise architecture is used for creating a link between the business strategies because it is integrated with the business application, layers of infrastructure and the information. The consistency and the predictability of the project i...

Definition of ImpairmentThe decline in net carrying amount of the asset is above the generation of future unrevealed cash flows. The net carrying value could be obtained by deducting depreciation from the cost of asset acquisition. Impairment occurs when a firm sells or abandons its asset due to fall in its ability to fetch benefits. Thus, it is not needed to realise the impairment loss as loss in the profit and loss account of the firm. For...

Journal Entries in the books of White LtdSolution-1 Journal Entries in the books of White Ltd.  (Amount in $) Date Particulars  Debit  Credit 30 June, 2015 Accumulated depreciation (refer WN-1) 60,000 To Machine 60,000 (To adjust depreciation with cost of asset) 30 June, 2015 M...

The Corporation Act 2001 and its regulation of companiesThe corporation act regulates the companies in Australia and deals with the matter related to formation of the company, operation of the company, and duties of the officer, fundraising and takeover. The corporation act 2001 requires that the executive officers and directors of the company exercise their duty and discharge their power with care and diligence. The powers and the duties of ...

The Fundamental Steps in Negotiation ProcessQ1) What do you do consider to be the fundamental steps in the negotiation process, be it resolving a conflict with a boss, peer, parent? What should one do before, during, and after the talks? A1) There are a few fundamental steps which needs to be ensured in relation to a process of negotiation. These include The first step is in relation to identifying the problem and or the primary issue in r...

Double Entry Bookkeeping In An Integrated Accounting SystemAn integrated accounting system is a software application, which standardises the processes to record transactions along with disseminating financial information. The following steps would be followed to implement an integrated accounting system: Firstly, the accounting method needs to be selected, which might be cash or accrual accounting.  Cash accounting records cash receipt...

Defence Strategies in NetworkingInternet service providers face malicious threats from hackers every now and then that had formed the source of various risks associated with the transferring of internet to the clients. Therefore it is required that a network is made absolutely impermeable to assure that there is no risk associated with the networking system (Chang & Ramachandran, 2016). It becomes necessary that the defender system in a ne...

Date Details  Debit ($)  Credit ($) 01-Nov Bank and Cash a/c  1,540.00 To Revenue a/c  1,540.00 (Being cash received form a student towards fee for watch-making school) 02-Nov Drawings a/c 183.00 To Bank and Cash a/c 183.00 (Being s...

Bruce and Samantha Lee profileThe role of the adviser has been to provide the client with the financial advice and planning in order to gain their financial goals and objectives and enhance their wealth for the customers by exploiting their strategies that would be out of the scope of the client. The financial plan would be including your details and facts which would be helping me to formulate appropriate advises for the products which is to ...

ASX Listed Company's Accounting PoliciesBackground of the company AGL energy is an Australian company which is listed in ASX stock exchange. It is a public sector company which is involved in retailing of electricity and energy generation for the household and commercial use. Currently the company has market capitalisation of 10.589B in AUD. AGL limited has adopted Australian accounting standards and Corporations act 2001 for preparation o...

Answer: Answer to Requirement 1 The net present value of a project refers to the difference between the present value of the inflow of cash and the present value of the outflow of cash over a period of time. NPV essentially reflects the profitability of an investment project. Furthermore, the internal rate of return refers to the discount rate that essentially values the net present value (NPV) of all cash flows in regards to a particular pro...

Lack of Integrity and TransparencyThe provided information is on the company named Sunshine Ltd and  the general manager of the company Kam Sunshine went to the accountant, Maria Mars for reduction in profit. The major motive of Kam is to do some modification in the upcoming profit of the company. This aspect has created an ethical dilemma on Maria Mars due to her concern for the renewal of her contract with the company. This has led to M...

IASB Conceptual Framework and its emphasis on qualitative characteristicsThe effectiveness of details that are being represented in the financial statement are developed through the existing IASB conceptual framework through ensuring relevancy and reliability of those information. The qualitative characteristics of useful details and knowledge such as relevance and fundamental characteristics recognized in the IASB Conceptual Framework are to ...

Profitability measures: Profit margin, return on assets, return on equityThe investors who generally invests in equity are apprehensive about the ability of the company to create, preserve and raise the amount of income. The extent of profitability can be assessed various interconnected dimensions. Primarily there is a relationship of the profit of the company in accordance to the revenue, which is even known as the residual return on per sa...

Industry and Situation Analysis of CPU4UThe case study is about the company CPU4U that engages in manufacturing hardware components for computers, phones, automated manufacturing equipment and electronic equipment (Theriou 2015). After completing the report, it will be easy to understand and explain the concept of strategic management as used in the contemporary business environment. It will even help in identifying the suitable objectives as ...

Comparison of National Currency with GCC currency or US DollarArticle 1: “Fed Raises Interest Rates for Sixth Time Since Financial Crisis”a)The main topic of the above article is the increase in interest rate by 25 bps in US and also expected two more rate hikes in 2018 so that the Fed rate can lie between 1.5% -1.75% p.a.b)The given interest rate hike was quite expected and would potentially prove to be beneficial for the econom...

Expectations from Capital Intensive AssetsA capital intensive asset is a significant portion of the component of the balance sheet of the company. Many giant companies like Reliance Industries; General Electric invests heavily in machineries and equipment. The industries which are highly capital intensive encompasses aviation, automobile, oil exploration etc.The investment in assets in such companies generally forms greater than 50% of the total...