Dividends

Cash from operation 1,50,000 Issues of shares & debentures 5,00,000 Sale of fixed assets or investments 8,00,000 Raising of loans 10,00,000 Dividend received 1,00,000 Less : Cash Outflows : Purchase of fixed assets 20,00,000 Repayment of loan 1,50,000 Redemption of preference share 1,00,000 Payment of taxes 2,00,000 Payment of dividend 1,50,000 Drawings 5,00,000 Cash balance in the end 4,50,000 Conclusion When opening a restaurant, always keep in mind that…

PART A Analysis of the Current ratio What is current ratio? The current ratio measures the liquidity of a business: liquidity is the short term solvency of a business or the ability of a business to pay off their short term debts. In order for Myer to a have positive financial ratio the company must ensure that their business had close to doubled the amount of assets to cover its liabilities. Myer must focus on how quickly their assets can be turning into cash as well as their ability to cover…

Pursuing higher education is strongly emphasized in the current culture of the United States. In following the path of a four year institution, an individual positions themselves for long term financial success, broadens their scope of critical thinking and problem solving skills, and opens up the opportunities to new subjects and possibilities. However, a person who does not pursue a four year college degree can have a stabilized financial success, strong critical thinking and problem solving…

However, the fact remains that corporations exist to be a money making tool for its owners. Many corporations are run based on the theory of shareholder primacy which postulates that the management of a corporation has one duty-to maximise shareholder dividends (Hall et al., 2008). Now, there really isn’t a problem with the owners of a company wanting to get returns for their investment but the issue begins to arise when these owners (shareholders) begin to indirectly manage these corporations…

recognized on cash receipt basis. Deposit for life insurance is not part of the company’s revenue • Trading income of trading assets, liabilities are recognized when they are revalued (realized and unrealized gains) • Dividend income of share is recognized when it has right to the dividend Impairment…

In its purist definition, a flat tax is a single tax that is applied to an entire base regardless of income. The idea of a flat tax seems ideal, yet it is too simple. Steve Forbes’ book, Flat Tax Revolution, holds nothing back when describing the current federal income tax code. He refers to the current system as appallingly, confusing and complex. According to Forbes (2014), “The federal tax code is beyond redemption. We should kill it and institute a flat tax.” The United States uses a…

Every individual or an organization which could either affect the business or could get affected by the business are known as stakeholders. The interest of each stakeholder could however vary from one to another. Each stakeholder has a different interest and expectations from a particular organization. Similarly, the interest of recipient organization also differs. The salient features of TESCO PLC for meeting the expectations of its stakeholders is as follows; • EMPLOYEES: In TESCO ,…

control accounted for thirty percent that made up the wage gap between men and women from 1990 to 2000. Women with easy access to birth control now have forty percent higher earnings than those who don’t. Birth control can lead to a demographic dividend because of the smaller sizes of families and higher wages. Also for every dollar that is invested in family planning causes significant savings in things such as education, immunization and…

The federal income tax that has been used in the U.S. for most of the twenty-first century has been in place ever since 1913. Today, the sources of federal tax revenue from taxes are collected from individual income taxes, Social Security and other payroll taxes, corporate income taxes, excise taxes, and estate and gift taxes. Over time politicians and scholars have suggested ideas of switching to consumption based means of taxation many times but it hasn’t been well supported until the past…

government because of the high price of the bailout. 1 Political Environment Before the conservatorship, FNMA made money by drawing from the Treasury Department as needed.5 The agency then issued preferred stock to the government, which they paid a 10% dividend.5 Lower interest rates on loans gave FNMA an advantage that other mortgage companies and banks do not receive. Since the late 1990s, FNMA along with FHLMC have donated over 3 million dollars to members of congress and invested over 400…