Asset

Financial Management of Not-for-Profit Organizations: Generally, financial management of not-for-profit organizations is similar to the process of financial management in the profit making sector in several aspects. Nonetheless, there are several major differences that contribute to a different focus of a not-for-profit financial manager. In the commercial sector, the for-profit enterprises mainly focus on capitalizing shareholder value and overall profitability. On the contrary, not-for-profit

and Other Current- Assets 287.7 2.50% 196.5 2.39% Deferred Income Taxes 277.3 2.41% 238.7 2.90% Total Current Assets 5471.4 47.50% 4199.6 51.09% Long Term Investments 58.3 0.51% 116 1.41% Equity and Cost Investments 496.5 4.31% 459.9 5.60% Land, Buildings and Equipment 3200.5 27.79% 2658.9 32.35% Deferred Income Taxes Net 967 8.40% 97.3 1.18% Goodwill 862.9 7.49% 399.1 4.86% Other Intangible Assets 276.8 2.40% 143.7 1.75% Other Assets 185.3 1.61% 144.7 1.76% Total Assets 11516.7 100.00% 8219

ratio is the highest, with PHLY in the middle, and Travelers with the lowest current ratio. Quick Ratio- The quick ratio measures the dollar amount of liquid assets available for each dollar of current liabilities so the higher the ratio the better. All three companies have a quick ratio of over 1 meaning that it has over a $1 of liquid assets to cover each $1 of current liabilities. Chubb is the highest again, with PHLY in the middle, and Travelers with the lowest quick

supplies needed for running an efficient business are called an asset. A liability is when a company owes for a service or pay for employees. After a liability is subtracted from an asset this becomes the owners interest in the company or owners’ equity. Regardless of the standards followed by accountants, they will always classify accounts into these three categories resulting in the Accounting Equation: (Editorial Board, 2012, p. 9- 10) Assets = Liabilities + Owners Equity (Chap 1 pg. 9-10 book) There

Strategy Market, Competitive Technology Regulatory and Operating Characteristics Step 2 Analyze Revenue Outlook  growth rate  volatility, predictability Step 3 Step 4 Analyze Investment in Assets Assess Economic Performance  to support growth  profitability  improvement/deterioration in asset management  cash flow  volatility, predictability Step 5 Step 6 Assess External Financing Need Ensure Access to Target Sources of Finance  $ amount  lending/investing criteria  timing

and emergency medical situations 3. Threats – threats are identified as man-made because of their human intent element. Norman identifies the five threat groups as (2010,p.115): 1) Terrorists- Classes I, II, III, IV, V. 2) Economic Criminals – Transnational Criminal Organizations, Organized Crime, Sophisticated Economic Criminals, Unsophisticated economic Criminals & Street Criminals. 3) Nonterrorist Violent Criminals – Workplace Violence Threat actors, Angry Visitors, Sexual Criminals, Mugging/

a new style of multi-gym in the Reading area. Here are the following fixed assets that he will require to run his business: * Premises * Machinery * Equipment (Office) * Vehicle Working capital * Labour * Spare Parts * Telephone * Stock * Lighting/heating/electric How to pay for the assets For Owensport to purchase his fix assets he should looking init two terms of finance, medium term finance is any thing from

bank comprehensive, general reflect. Net assets yield (X1) = net income / ( net assets of the beginning of the year) plus ( net assets at the end of year) /2] Earnings per share (X2) = net profit / circulation number of ordinary shares Liquidity ratio (X3) = current assets / current liabilities Loan to deposit ratio (x4) = total loans / deposits Loan ratio (x5) = bad loans / total loans Capital adequacy ratio (x6) = total capital / weighted risk assets Main business income growth rate (X7) =

Conceptual Framework The Conceptual Framework for Financial Reporting The Conceptual Framework was issued by the IASB in September 2010. It superseded the Framework for the Preparation and Presentation of Financial Statements. © IFRS Foundation A21 Conceptual Framework CONTENTS paragraphs FOREWORD THE CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING INTRODUCTION Purpose and status Scope CHAPTERS 1 2 3 4 The objective of general purpose financial reporting The reporting entity to be added Qualitative

cost. LIFO to average cost. All of the above. CH 10 1)Property, plant, and equipment and intangible assets are: Created by the normal operation of the business and include accounts receivable. All assets except cash and cash equivalents. Current and long-term assets used in the production of either goods or services. Long-term revenue-producing assets 2)Goodwill is: Amortized over the greater of its estimated life or 40 years. Only recorded by the seller