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[DOC File]The balance sheet, income statement, and cash flow ...
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To prepare a CFS we need the balance sheets at the beginning and end of a period; and the income statement that covers the period. For example, in order to prepare a CFS for a company for 2009, we need the 31 December 2008 and 31 December 2009 balance sheets; and the income statement for 2009.

[DOC File]Part of a set of financial statements:
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Balance Sheet. Income Statement. Statement of Cash Flows. Statement of Shareholders’ Equity. Notes. Why are there various parts to a set of financial statements? Each part of the set of financial statements provide different, but necessary information. The Balance Sheet is a snapshot of an Entity’s Financial Condition at a Single Point in time.

[DOC File]Podcast Script Template
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(On-screen example of income statement) PAUL KIMMEL, PHD, CPA: The income statement reports on the revenues which are the amounts that were earned by the company during a period of time, and it reports on the expenses which are the costs incurred by the company during a period of time. And that difference of revenues minus expenses is net ...

[DOC File]Understanding The Income Statement
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Sample Income Statement Now let's take a look at a sample income statement for company XYZ for FY ending 1998 and 1999 (expenses are in parentheses): Now that we understand the IS, we can deduce from the above example that between the years 1998 and 1999, the company managed to increase sales, while proportionately reducing COGS.

[DOC File]Annual Audited Financial Statement - NHHFA
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For example, utilities may be combined in the Statement of Income and Expenses in the audited statement but must be segregated into electricity, fuel, water and sewer and other utility expenses on the NHHFA Schedule of Rental Operations Expenses. C. Comparative Statement of Changes in Financial Position

[DOC File]Income Statement - Olmstead and Associates
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Income Statement. Sample Law Firm. Income. Fees Collected. Interest Income. Miscellaneous Income. Total Income. Expenses. Employee Cost – Non-Attorney Staff. Staff Compensation. Legal Assistant Compensation. Law Clerk Compensation. Total Non-Attorney Staff. Mandatory Employee Benefits. FICA – Associates.

[DOC File]Example of Gain or Loss on the Sale of Fixed Assets
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Net Income $77,000. In this example Net Income was over-stated by $2,000 by this non-cash transaction (Depreciation Expense under-states Net Income as a non-cash expense). Therefore, you must subtract this non-cash transaction on the Cash Flow Statement to compensate for the over-statement of Net Income.

[DOC File]CASH FLOW STATEMENT
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Income Statement for Year Ended December 31, 19X2. Sales $1,000. Cost of goods sold (650) Depreciation expense (100) Sales and general expense (100) Interest expense (50) Income tax expense (40) Net income $60. Balance Sheets at December 31, 19X1 and 19X2. 19X1 19X2. Assets. Cash $50 $60. Accounts receivable 500 520. Inventory 750 770

[DOC File]Income Statement Exercises
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Rename the spreadsheet with the name of the owner and the type of statement. It is possible that you will have to produce a balance sheet and income statement for each owner. James Fare is the owner of Mayfair Plumbing. Below is a list of his revenue and expenses. Produce his income statement for the year ended December 31, 20--.

[DOC File]Accounting Policies and Procedures Manual
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The reports should include: a balance sheet and a statement of income and expenses for each department (operating, project); a consolidated balance sheet and consolidated income and expense report which show all departments combined; a budget-to-actual report for all accounts included in the annual operating budget; a list of deferred and ...

[DOC File]HOTEL INCOME STATEMENTS
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Moreover, this very statement is increased by the net income of the period and decreased by dividends declared for the period. Prepared in order to close the period’s Net Income and to serve as the amount to be transferred to the Equity Section of the Balance Sheet!

[DOC File]COMPREHENSIVE BUDGETING EXAMPLE
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9. Budgeted income statement. 10. Budgeted balance sheet. SALES BUDGET. April May June Quarter Budgeted sales (units) 20,000 50,000 30,000 100,000 Selling price per unit × $10 × $10 × $10 × $10 Total sales $200,000 $500,000 $300,000 $1,000,000 SCHEDULE OF EXPECTED CASH COLLECTIONS. Additional data:

[DOC File]SAMPLE ENGAGEMENT LETTERS
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The only accounting or analysis work we will do is that which is necessary for preparation of your income tax returns. We must use our judgment in resolving questions where the tax law is unclear, or where there may be conflicts between the taxing authorities’ interpretations of the law and other supportable positions.

Income statement sheet example