Alexia Tech Corporation Case Study

FASB Standard 230-10-10-1 states, “The primary objective of a statement of cash flows is to provide relevant information about the cash receipts and cash payments of an entity during a period.” Go With the Flow Inc. had several unique transactions throughout the year that require accounting treatment analysis under ASC 230. First, Go With the Flow received a $20 million insurance settlement from their insurance carrier as a result of a tornado that destroyed one of the company’s warehouses. The $20 million dollar insurance settlement should be treated as an investing activity on the financial statements. According to FASB standard 230-10-45-12C, receipts from sales of property, plant, and equipment are to be considered investing activities

The net income amount that is shown on three statements show $80,322 in the thousands. The three statements are operation statement, income statement, and the cash flow statement. Per all three statements the net income has decreased in the thousands over the last three fiscal years (Bethel University,

3.2 Leverage Key Subcontractor & Partner Management GiaMed Resources JV, LLC is a JV between GiaCare, Inc. and MedTrust, LLC and formed in accordance with the requirements for JV agreements under the SBA Mentor-Protégé Program. GiaCare and MedTrust have been working together for almost a decade, building a long-lasting relationship based on similar cultures and missions. Through the SBA 8(a) approved Mentor/Protégé program, each member has successfully performed on federal contracts – both individually as a Prime/Sub and through our JVs. Both MedTrust and GiaCare, are fully capable of providing the services required under the resultant contract, yet we recognize a low risk comprehensive solution to the Navy is needed. Therefore, we have included

Two methods are used, direct and indirect as they track where” cash comes from and where it goes.” If one chooses to use the direct method the indirect method must be used, as the direct methods is beneficial in forecasting future cash flow, and indirect method reconciles net income/loss and ending cash balance (Haber, & Wallace, 2017, p.53). Moreover, this statement allows one to access where help is needed. In the case of Nordstrom, they’ve used the indirect method and the largest itemized expense is in the investment activity associated with capital expenditure, this may be associated with buying fixed assets such as land, building or equipment.

Rugani D. TWENTY-FIRST CENTURY EQUITY: TAILORING THE CORPORATE VEIL PIERCING DOCTRINE TO LIMITED LIABILITY COMPANIES IN NORTH CAROLINA. Wake Forest Law Review [serial on the Internet]. (2012, Fall2012), [cited August 7, 2015]; 47(4): 899-920. Available from: Business Source Complete.

Non-current assets obtained for continuing use over long period of time that more than one year. For example, building, vehicles and so on. While current assets that likely to be changed within short term between one year. For example, bank, cash, trade-receivables and so on. Liability is company’s

Chapter 4: Takeover Defenses- A case study of Circon In this chapter, takeover defenses mechanisms are explained with the example of Circon, a medical device maker company. Defenses against hostile takeovers A hostile takeover can be defended in various ways. Those effectively built-in defensive measures are called ‘shark repellent’.

Arkansas Tech Arkansas Tech University was founded by act 100 of the 37th Arkansas General Assembly. it was announced on Feb. 10, 1910 that Russellville would be home to the second district Agricultural school. Arkansas Tech offers more than 100 programs of study, including 25 master 's degrees, in the colleges of applied sciences, Arts and Humanities, Business. Arkansas Tech has single sex dorms.

However, Gamble is thinking to replace the current method with the “straight-line method” (“Ethics in Accounting, n.d.). Consequently, the change in the method will be reported in the statement of retained earnings as a “cumulative effect adjustment.”

The Accounting Standards Codification (ASC) 350, Goodwill and Other, regarding testing goodwill for impairment provides an entity the option to first perform a qualitative assessment to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If an entity does a qualitative assessment and determines that this is the case, or if a qualitative assessment is not performed, it is required to perform additional goodwill impairment testing to identify potential goodwill impairment and measure the amount of goodwill impairment loss to be recognized for that reporting unit (if any). Based on a qualitative assessment, if an entity determines that the fair value of a reporting unit is more than its carrying amount, the two-step goodwill impairment test is not required. Pinnacle Financial performed its annual assessment as of September 30, 2016. The results of the qualitative assessment indicated that the fair value of Pinnacle Financial 's sole reporting unit was more than its carrying value, and accordingly, the two-step goodwill impairment test was not performed.”

1- Income statements: The Income Statement shows the revenue and expenses for specific year (period of time) to determine the company’s profit or loss by comparing the revenues with its expenses. The information listed on the income statement is mostly in relatively current dollars, and so represents a reasonable degree of accuracy. However, it does not reveal the amount of assets and liabilities required to generate a profit, and its results do not necessarily equate to the cash flows

Derek Bok said “If you think education is expensive-try ignorance.” The Universal Technical Institute located in many different areas is known for a mechanic school and will teach me new thing about a man field. UTI, the Universal Technical Institute is located in a lot of places like Phoenix, Sacramento, Dallas and many more. For the Universal Technical Institute (UTI) has many different price including dorms. There are three different types of dorms, apartment style, shared style, and private shared style.

Question One: 1. Hajj’s Approach to Found and Scale Cravia Inc. was established in 2001 and headquartered in Dubai, with an aim to “ be a world-class organisation, focused on, dedicated to , and passionate about food and hospitality”. Cravia Inc. runs numerous restaurant chains offering food like appetizers, wraps, burgers, salads, and fries. The organization has grown speedy in the region during the last few years and now has above 1500 employees spread in nearby 85 outlets, and has franchised brands like Cinnabon ,Seattle’s Best Coffee, Zaatar w Zeit , and most recently Five Guys for Saudi Arabia and Bahrain. Moreover, it has established its own brand, the Steak Bar, and created firm roots across regions of UAE and Saudi Arabia.

Numbers of Days' Sales in Inventory didn't increase nor decrease. The company has no average inventory. Ratio of Fixed Assets to Long-Term Liabilities decrease by -39.9%. This change is unfavorable. This decrease indicates the company have put themselves in twice as much as long-term debt.

Sembcorp Industries (SCI) is a Singapore-based industrial conglomerate with business interests in: 1) utilities (primarily on electricity generation and wastewater treatment); 2) offshore/marine through its 61%-owned subsidiary Sembcorp Marine; and 3) urban development (developing industrial parks). SCI is 49.55%-owned by Temasek (AAA/Aaa), a government-owned holding company that has equity stakes in several strategic companies in the country. Investment Rationale : We rate SCI as BBB with one notch uplift from the potential support from Temasek. The rating is underpinned by its strong track record in utilities and marine business.