Task for 5th Lect

8/10/2019 Task for 5th Lect

1/13

Period Ending

Assets

Current Assets

Total Current Assets

Long Term Investments

Property Plant and Equipment

Goodwill

Intangible Assets

Accumulated Amortization

Other Assets

Deferred Long Term Asset Charges

Total Assets

Liabilities

Current Liabilities

Total Current Liabilities

Long Term Debt

Other Liabilities

Deferred Long Term Liability Charges

Minority Interest

Negative Goodwill


2/13

Total Liabilities

Stockholders' Equity

Misc Stocks Options Warrants

Redeemable Preferred Stock

Preferred Stock

Common Stock

Retained Earnings

Treasury Stock

Capital Surplus

Other Stockholder Equity

Total Stockholder Equity

Net Tangible Assets


3/13

Dec 31,2013

Dec 31,2012

Cash And Cash Equivalents3,323,000 2,384,000

Short Term Investments 8,126,000 7,242,000

Net Receivables 1,160,000 1,170,000

Inventory- -

Other Current Assets 461,000 471,000

13,070,000 11,267,000

- -

2,882,000 2,391,000

- -

1,722,000 1,388,000

- -

221,000 57,000

- -

17,895,000 15,103,000

Accounts Payable642,000 488,000

Short/Current Long Term Debt

420,000 534,000

Other Current Liabilities 38,000 30,000

1,100,000 1,052,000

237,000 1,991,000

1,088,000 305,000

-

- -

- -


4/13

2,425,000 3,348,000

- -

- -

- -

- -

3,159,000 1,659,000

- -

12,297,000 10,094,000

14,000 2,000

15,470,000 11,755,000

13,748,000 10,367,000


5/13

Dec 31,2011

1,512,000

2,396,000

547,000

-

149,000

4,604,000

-

1,475,000

-

162,000

-

90,000

-

6,331,000

359,000

450,000

90,000

899,000

398,000

135,000

-

-

-


6/13

1,432,000

-

-

615,000

-

1,606,000

-

2,684,000

-6,000

4,899,000

4,737,000


7/13

Dec 31, 2013Dec 31,

2012

Cash And Cash Equivalents 841,010 203,328

Short Term Investments 1,393,044 221,528Net Receivables 247,328 112,155

Inventory - -

Other Current Assets 93,297 17,455

2,574,679 554,466

- -

332,662 185,574

363,477 68,813

77,627 3,753

- -

17,795 18,962

- -

3,366,240 831,568

Accounts Payable 138,304 61,043

Short/Current Long Term Debt 87,126 48,836

Other Current Liabilities - -

225,430 109,879

110,520 65,732

20,784 19,437

59,500 12,156

- -

- -

416,234 207,204

- 835,430

- 37,106

- -

3 1

Negative Goodwill

Total Liabilities

Stockholders' Equity

Misc Stocks Options Warrants

Redeemable Preferred Stock

Preferred Stock

Common Stock

Minority Interest

Deferred Long Term Asset Charges

Total Assets

Liabilities

Current Liabilities

Total Current Liabilities

Long Term Debt

Other Liabilities

Deferred Long Term Liability Charges

Other Assets

Period Ending

Assets

Current Assets

Total Current Assets

Long Term Investments

Property Plant and Equipment

Goodwill

Intangible Assets

Accumulated Amortization


8/13

-994,626 -349,303

- -

3,944,952 101,787

-323 -657

2,950,006 -248,172

2,508,902 -320,738

Other Stockholder Equity

Total Stockholder Equity

Net Tangible Assets

Capital Surplus

Retained Earnings

Treasury Stock


9/13

Dec 31, 2011

218,996

330,54339,834

-

6,695

596,068

-

61,983

36,761

6,418

-

19,445

-

720,675

25,050

22,694

-

47,744

21,104

18,543

-

-

-

87,391

835,073

49

-

1


10/13

-269,904

-

68,097

-32

-201,838

(245,017


11/13

Exercise 1

Started Business with on 1st AprilRaised money by issuing 8% Bonds on 1st AprilInterest is payable on 31st December every yearPurchased stock of goods

Purchased Z sharesSold entire stock on credit to M ltdSold 50% of Z shares for cash

Availed 12% Loan on 1st October. Interest payable on 1 st AprilSalary per monthSalary paid at the beginning of next monthCollection from M ltdPurchased land belonging to a local school

in consideration of issue of share cap


12/13

150000 RP

100000

80000

20000200000 120000

35000 145000

200000 145000

3000 109000109000

70% 109000

200000 10300091000 ital to the school


13/13

Loan Bonds Capital Cash Stock Z shares Debtor m ltd Land150000 150000

100000 150000 250000100000 150000 170000 80000100000 150000 150000 80000 20000100000 150000 150000 0 20000 200000100000 150000 185000 0 10000 200000

200000 100000 150000 385000 0 10000 200000200000 100000 150000 349000 0 10000 200000200000 100000 150000 489000 0 10000 60000200000 100000 350000 489000 0 10000 60000 200000200000 100000 350000 483000 0 10000 60000 200000200000 100000 350000 471000 0 10000 60000 200000

SOURCES= ASSETS

Documents

Task for 5th Lect