Finance & Accounting Essays

Pepsi-Cola is committed to enhancing sustained growth through the training and maintenance of empowered personnel capable of acting responsibly and ensuring trust. Compliance and ethics are ensured through a focus on six guiding principles namely: prioritizing the welfare of the consumers; ensuring the quality of the products they sell;  etc.

In a business, profits are usually increased by cutting on costs and increasing the revenue rates. In the given scenario, capital budgeting techniques have to be applied to ensure that the company undertakes the

According to the retail executives, the industry will continue on a modest growth- both on revenue and hiring; with a substantial growth predicted after 2015. With the economy back on the

 The European Monetary Union would become stronger and can also be considered as quite resilient as compared to the mechanism of the exchange rate. It is also considered that the currency would not be susceptible to speculative attacks which were very much prominent during the 1990s.  

Errors are unintentional misstatements due to human errors. Fraudulent financial statements include figures that were intentionally inserted by one or more company employees, possibly conniving with the external auditors.  The research delves into the five areas of heightened audit risk.  Auditing must prioritize auditing financial accounts pegged as high inherent risks to lessen audit risks.

Tesco PLC is a Supermarket chain store located in the United Kingdom. The business was established in 1919 by Jack Cohen. The industry in which the company operates is food retail. The Supermarket provides both fresh and ready-made foodstuff that comes in varieties. The business operates in twelve countries globally with over 530,000 employees.

The achievement or attainment of organizational objectives in any organization is dependent on the management of finances. Effective strategies aimed at ensuring finances are managed accordingly ought to be put into place. This paper focuses on the sources of funds, use of debt, and governance mechanisms in nonprofit organizations.

Basically, earning management is a process through which the directors of a firm will want to present financial statements based on pre-determined targets. Since these targets guide these directors, they tend to find ways and means of putting together creative accounting techniques to present accounts and financial statements that seem to show that the targets of the period have been met.

Authors suggest that debt was not the part of routine American life just few years back and it was only during 1970s that rules changed and debt started to become a dominating part of normal

The t score is less than 0.5 at the significance level; hence the score is highly positive. The null hypothesis is that students whose language is not English are not more eager readers of fiction than those who speak English at home. Students whose language is not English are more eager readers of fiction.

According to the research findings, it can, therefore, be said that regardless of the criticisms put forward regarding the CAPM, it is still to date, one of the most accepted and used pricing models. This paper tells that the model has been criticized for having assumptions that are unrealistic especially for investors in the present times.

Kay, who is a divorced medical technician, is all on her own. When she retires she will be dependent on the return that gets from the indirect investment; therefore she cannot take many risks associated with her indirect investment. Kay’s health portfolio is worth $875,000 that can be divided into half between fixed income and equities. 

Managerial accounting or management is the process of identifying, recording, analyzing and presenting financial data that is utilized internally by the Directorate for decision-making, planning, and control. In contrast to financial accounting, management accounting is majorly concerned with coming up with useful data and reports to internal users.

Mr. Olds, certified public accountant, goes through the financial statements for Lancaster Electronics and found out anomalies. Financial transactions were carried out and were not included in the

The Company experiences high sales since it offers its customers with a perfect and superior shopping experience by providing value and a high level of customer service that creates loyalty in the customers. It is

The new value for selling the project would be based on the depreciated levels of the expenses as the values are expected to stagnate by 2026 when the business will realize good returns. The shareholders will opt for making good profits from the sale of the project so as to recover the hard financial times that had exposed the project to risk in 2009.

For present case the author is going to learn about how business entities can be able to source their finances, manage their finances so that they can meet their financial obligation. Secondly, the discussion is going to touch on the assessment of various implications of the different sources of finances for the business.

With the advent of laissez-faire economic systems or a variant of it, since the country made a transition to the market economy in stages, there was a need for western-style systems of governance. This necessitated a movement away from the earlier era of accounting standards that were in tune with the centrally planned economy of the USSR but were outdated with the introduction of capitalism. 

Analysis has conducted by considering investment ratios to derive the actual picture. However non financial factors represent a significant and vital portion as well. The

If Joan and Don Norwood have shares valued at $24,000 on December 1: 10. Finding Total Return. Assume that one year ago you bought 100 shares of a

The first budget I work with is the cash budget. The cash budget is meant for cash planning and control (Hansen et al., 2007). It is a forecast of the organization’s cash inflow and outflow for a given period of time. The main reason why

This may, however, be due to the typical characteristics of the industry and higher R&D requirements, which may be industry specific (Peterson & Fabozzi, 2012). Apart from this, mature companies have stable cash flows whereas the firms such as Apple, which are experiencing

The analysis reveals Microsoft company that has a lot to offer and has a strong competitive position moving forward, but is coming in at second place behind Google in many of the growth areas that have been considered here (Kelleher; Paul; Enderle; Coldewey; Porter; Reuters; Sachitanand; Thurrott; Microsoft; Microsoft (b); Clark and Worthen; Fletcher)

A comparative analysis with a local healthcare organization namely, Health Management Associates have been conducted to determine the scope of improvement in the performance of healthcare services. The financial ratios play a

ibility (CSR) has been examined for the past 30 years, yet consistent evidence has not been found for a clear objective of companies for getting involved in the practices of CSR. This could lead to hope for society that corporations are willing to serve for their betterment.

The debtors often provide incentive to the companies by offering them a discount in case of the early payment whereas, they tend to charge interest

Cost of Equity: Debt to Equity Ratio = 1. Debt = 1 Billion. Equity = 1 Billion. Cost of Equity 1 Bn/ 1 Bn * 100 = 100 %. Cost of Equity: Debt to Equity Ratio = 1. Debt = 3 Billion. Equity = 3 Billion. Cost of Equity = 3bn / 3 Bn * 100 = 100 %. Option 3: After Tax Cost of Debt: Cost of debt = $ 500 Million. Cost of debt = $ 500 Million * (100 – 40) /100.

Sports sponsorship has grown to become a credible and significant dimension of brand marketing given that it represents a long-term investment in generating dynamic relationships between consumers and brands. The growth of new media has altered the nature of the marketing mix, given that sponsorship has become an increasingly powerful and engaging tool for brands.

The oil spilling leads to an increase the level of toxic chemicals like Polycyclic Aromatic Hydrocarbons (PAH) in the spilled water. The PAHs can be associated with oil spills and they include chemicals and carcinogens that are extensively harmful to the health of human beings and marine beings.

uch information is subject to different laws and regulations in various countries, which influence the content and the format for preparing the financial statements. In response to the existence of different accounting practices, the International Accounting Standard has

On-line commerce has been increasing at an unprecedented rate and 275 of all on-line merchants sell their products and services to foreign markets. Additionally, only 32% of U.S. on-line merchants

Disclosure of information is vital to an auditing process from the beginning to the end of the process. The client is required to disclose all the financial information to the auditors before an audit exercise begins and the auditors are as well required to disclose all the findings to an audit after the closure of the exercise.

The business environment is steadily altering and evolving. Moreover, business enterprises themselves alter over a period and as they develop, the information requirements of the business will alter.  Conversely, the information systems required to assist development and growth are normally dynamic.

Modern innovations and social networking trends have also accentuated human needs and preferences. In addition to increased needs and global economic meltdown, a thin line distinguishes the employed and unemployed members of the

The market ratios are not financially impressive for attracting new investors. Earnings per share are not attractive enough over these years and this can be supported by the fact that the earnings per share have been diminished more than the level of 2012, reflecting that the share price and financial performance are truly reflecting the overall current and future financial health of the company.

The customer focus is essential in the learning process within the university. The students require quality services given that they represent the customer in this setting. Quality service delivery promotes good

The healthcare sector represents a major part of America’s economy. Current expenditure on healthcare exceeds 15% of the GDP and Economists project it to hit $4.2 trillion or 20% of the GDP by 2016. America ranks last among developed nations in preventable mortality with over 47 million Americans lacking health insurance.

A percentage of a foreign currency which is hedged will in most cases be related directly to a foreign currency predictability in terms of cash flow. The percentage of exposure increases as with rise in degree of predictability. As a hedge reaches maturity the

The senior management should work closely with the department managers and should discourage them from developing such low budgets instead they should be encouraged to make those budgets that use the maximum capacity and resources of departments and medium-level budget targets for the department managers.

Sandra’s personal marginal tax rate, given her other sources of income is 39.6%. Q 1: if Sandra operates the business as a sole proprietorship, what is the annual after tax cash flow available for reinvestment in the business venture? Since the

The relationship between wait time, patient volume, and revenues were proved statistically. The patient experience team strongly suggested stopping calling patients to name out in the lobby and allowing patients to wait in the lobby for long times to provide the clients with a great service experience. 

I believe that retirement should occur when I reach around sixty years old. After considering the information in the Actuarial life cycle, I believe may live up to eighty years old. As such, as I plan for my living expenses during retirement, I will need to save enough money for twenty years, without work while maintaining the standard of living I had grown accustomed.

It is the potential time for making investments in Toyota Motor Corporation, particularly because of the firm’s dramatic sales growth in the Asian market, which is predicted to be the world’s potential market segment over the coming decades. Moreover, the company could maintain growth in total unit sales by overcoming the earthquake implications.

Constraints could be a policy, a material constraint, a time constraint, and so on. By focusing on the different aspects of cost and performance of organizations, throughput accounting has become successful in attracting the attention of a number of multinational organizations. Before the summary part, the analysis portion has been included.

Skills required for the job: Strong analytic skills Effective organizing skills Scheduling and multitasking skills Peachtree accounting skills Fixed assets entry and management skills Skilled in the use of spreadsheet and database software Skilled in preparing invoices and receipts Qualification required for the job: Bachelor’s degree in finance Proficiency in using different accounting software and Oracle

A solution to these issues was the successful implementation of a project, which had at the basis a pilot study. An important consideration is that behind the success of the project was the experience of nurses, who participated in the project. The paper discussed a vital and challenging aspect of healthcare, by taking into account away some of the issues related to this topic can be addressed.

The long-term creditors like the shareholders or the debenture holders are interested in the long-term solvency of the firm of which leverage or solvency ratios like debt ratio or the debt to equity ratio determine the firm they are likely to extend their funding to. These ratios are also the ones used to analyze the capital structure of the firm.

Also, if the investor resides in the state that issued the bond, it may be exempted from state income tax. A municipal bond rated Baa will bear

The author states that in finance, a derivative refers to a financial contract that achieves its valuation from the performance of a different entity that might be in the form of an interest rate, an index, or an asset. These entities are collectively known as the underlying. A derivative is one of the dominant categories in the three financial instruments.

The objective of this report is to develop a balanced scorecard and strategy map for Tesco Plc. The report has analyzed the performance of the company in context to all four performance indicators in the balanced scorecard such as financial perspective, customer perspective, internal business perspective, and learning and growth perspective.