Premium Essay

Acc/250

In: Business and Management

Submitted By lorrie77
Words 844
Pages 4
| Candela Corporation | Statement Of Cash Flows | | | | Acc/230

In review of Candela Corporation and Susidiaries Consolidated Statements of Cash Flow for the years of 2002 through 2004. In 2002 with the accruals method the company had a major loss in net income of $2,154 in thousands. In the analysis the adjustments in working capital showed a vulgar debit in cash that was caused by spending of cash in the operating activities, the working capital also stated that from inventory, receivables, and that the payable income tax was upturned in large sums. In command to grasp the reality of cash flows and the non-cash cost had to be adjusted back in period. In adding there loss from discontinued operations and imputed on the interest stock of warrants; the deferred taxes and their currency foreign exchange had different rated and were the most important deductions that stayed in admiration. In reviewing the activities, the purchase of fixed rates are the source of the outflow generates of the investing activities. The financial activities, has overall the complete spending that was tested and maintained the issue of shares and the debt they owe in borrowing instead of their prior obligations, Candela Corporation had to purchase some of their stock back and some of their debt they had they had to repay it. This maintained a different view in the cash outflow in financing activities. Subsequently the ravages of investing, financing, and the flow of operation activities remained damaging; this rooted the outcome flow of net cash from the company. Meanwhile the company showed foregoing cash balances, that was capable to tolerate them but with brutal disadvantages in its cash balances.

Candela Corporation in 2003 had an amazing net profit of $6,814,000. In addition with the item that needs adjusted is the non-cash items, among the important deduction…...

Similar Documents

Premium Essay

Hca 250

...Abuse Paper HCA/250 10/8/12 Abuse Paper I believe that as more of people become aware of the dangers of smoking tobacco, the percentage of smokers has fallen from around 50 per cent of the population in the 1950s to 25 per cent in 2003. The illnesses can cause cancer, heart disease and respiratory illnesses. Smoking can cause impotence, ulcers and fertility problems and it's doesn't just harm smokers. However, the decline in smoking in the population has leveled off and the percentage of people smoking in the last 10 years seems to have remained at around 25 per cent. But the good news is that about 70 per cent of smokers say they want to quit. Yet success rates for quit attempts are between 10 and 20 per cent. I also believe that the problem starts in the childs childhood, because they start to experimenting with cigarettes in their teens. Children whose parents smoke are twice as likely to start smoking compared to those with non smoking parents. Also I have read that there are 11 to 15 year olds who were most likely to be smokers due to being lonely and had difficulty talking to their parents, had problems at school and started drinking alcohol. When it come to how smoking tobacco affects the workplace I believe that smoking in the workplace often results in higher expenses for employers. These costs are attributed to increased absenteeism, lower productivity, unscheduled smoke breaks,......

Words: 698 - Pages: 3

Premium Essay

Acc/250 Time and Billing Assignment

...Exercise 8-1 1. Stone Arbor Landscaping’s standard hourly billing rate for Installing hardscape for commercial customers is: $60 The standard hourly billing rate for installing hardscape is found by clicking Inventory & Services from the Navigation Bar. Next, click on Inventory Items then, View and Edit Inventory Items. Inventory List window will appear. Double click on INSTL HATRD – COMM. The Maintain Inventory Items window will appear. You will find the hourly billing rate of $60 shown in the Billing Rate #1 field 2. The tax status for installing hardscape for commercial customers is: Regular The tax status for installing hardscape is found by clicking Inventory & Services from the Navigation Bar. Next, click on Inventory Items then, View and Edit Inventory Items. Inventory List window will appear. Double click on INSTL HATRD – COMM. The Maintain Inventory Items window will appear. The tax status is found in the Item Tax Type field. 3. The general ledger account used for hardscape commercial is: 40000-HS The general ledger account number is found by clicking Inventory & Services from the Navigation Bar. Next, click on Inventory Items then, View and Edit Inventory Items. Inventory List window will appear. Double click on INSTL HATRD – COMM. The Maintain Inventory Items window will appear. The general ledger account is found in the GL Income Acct. 4. The Item identification for installing hardscape for a commercial customer is: INSTL HARD-COMM From the Navigation Bar......

Words: 534 - Pages: 3

Premium Essay

Psy 250

...Biological and Humanistic Approach Penny Jo Watkins PSY/250 Febuary 25, 2012 David Levosky Biological and Humanistic Approach He or she can commonly recognize the aspects of Freudian psychology is the presence of the Id, Ego, and Superego. In knowing this Freud says, there are levels of consciousness that shape human personality. With the knowledge of the most basic is the Id, which can make us realize what our most basic human instincts are.The Ego is responsible for taking care of our most basic needs and the Superego dictates how we address those needs in a manner consistent with social norms. Freud also believed that sex-drive, or libido, does more to shape our personality and interactions than anything else does. He or she who is being honest with themselves could agree that sexual desires can shape our personality. Most people’s instinct to reproduce is certainly one of the greatest forces that drives anyone, or any living being. One certain instinct that is a greater force in the world, is the need to survive. Abraham Maslow is a famous psychologist who stated that people have different levels of needs that must be fulfilled before the next, higher, level of needs can be achieved (Friedman &Schustack, 2009). This is called Maslow’s Hierarchy. Maslow stated that one’s physiological needs are the most basic. Some of these needs are to survive; the need for food and water. As soon as people have these needs they feel safer, this is Maslow’s......

Words: 1223 - Pages: 5

Premium Essay

Acc / 250 Financial Statement

...ACC /250 Checkpoint Financial Statements Exercise 7-1 1. 501,096.96 2. 319,514.42 3. -2,625.61 4. 65,251.52 5. 67,877.13 Exercise 7-2 1. 34,936.57 2. 4,717.37 3. 32,060.92 4. 189,037.60 5. 214,514.42 This information is very useful because it is highlighting all of the areas that a manager, the employees, some investors or anyone will be reviewing. It is a snapshot of how the company is doing. It will help the person reviewing the statements determine what the company is doing and where it is headed. You can see what the company owns, what is owed and what expenses they have in a monthly or year to date glances. For example in number 1 it is looked at to see the asset which is what the company owns. The exercise 7-1 it also is looked at the profit and the expense of the current months. In exercise 7-2 reviewing the statement of cash flow and the statement of retained earnings, this information shows the changes in a company over the reporting period. The main areas that are included in a statement of retained earnings is profits, losses from the operations and dividends paid. The statement of cash flow shows all of the cash ins and outs. It will show the collective figures concerning all cash inflow the company will take in from both its ongoing operations, external investment and also all the cash outflowing that pays for the company on a current month or year to date bases....

Words: 270 - Pages: 2

Premium Essay

250 Essay

...rules for writing well, but rather provide a framework that you can use to start to organize your essay and come up with a strong thesis. 1) Calculating the number of body paragraphs A double-spaced, Times New Roman font page contains roughly 250 words or two paragraphs of 5-7 sentences each (A “good” paragraph has, generally, 3 pieces of evidence with analysis, a thesis that relates to the essay’s overall thesis, and a conclusion.). If you are given a minimum word count or page amount, simply convert that into how many equivalent paragraphs that would be. This will give you a rough idea as to how many paragraphs your essay will have to include. Generally, your introduction and conclusion paragraphs will not introduce ideas that you will have not already discussed in the body of the essay. So, now you know that total amount of body paragraphs you will have to write: the total page length multiplied by 2 (because each page has roughly 2 paragraphs) minus 2 (the intro and conclusion paragraphs). For example, if an essay needs to be 10 pages, you know this is means there should be about 20 total paragraphs and 18 total body paragraphs. If an essay needs to be 3,000 words, that’s equivalent to 12 pages (at 250 words per page), 24 total paragraphs, and 22 body paragraphs. 2) Identify preliminary sections and subsections Now that you know the amount of body paragraphs that you will have to write, you can begin to plan how you will arrange your......

Words: 1240 - Pages: 5

Premium Essay

Psy 250

... Psychoanalytic Personality Assessment Hokulani M. Bailey PSY/250 March 15, 2014 Mrs. Laura Epstein Psychoanalytic Personality Assessment In comparison and contrast the psychoanalysis theories of Freud, Jung and Adler are similar in general but each holds their own unique differences in their personal unique way. Throughout this paper, I will first define each psychoanalyst characteristics, describe the eight stages of Freud’s theory, and explain the characteristics of personality using these stages. I will also provide three real life scenarios utilizing Freud’s defense mechanisms. . Everything on this earth is comprised of different, biological make up, situations, environments, evolution and timing on earth. Each individual person’s personality is comprised and developed based on those same factors. We have read about three very important men that have given their own psychoanalytical theories on how personalities are developed and come to be. These men are Freud, Jung and Adler. This paper will explain to you my understanding and opinions and on their theories. Freud’s theory describes ID, Ego, and The Superego. In the Theory and Practice of Counseling & Psychotherapy (7th deterministic, and evolve through key psychosexual stages in the first six years of life. I don’t want to take away from Freud’s work, but I have a hard time believing that everything before age six determines the people that we grow up to be or that everything is instinct. I agree that the Ego...

Words: 1425 - Pages: 6

Free Essay

Acc 250 Week 9 Capstone Checkpoint Printing

...ACC 250 WEEK 9 CAPSTONE CHECKPOINT PRINTING To purchase this visit here: http://www.nerdypupil.com/product/acc-250-week-9-capstone-checkpoint-printing/ Contact us at: nerdypupil@gmail.com ACC 250 WEEK 9 CAPSTONE CHECKPOINT PRINTING Capstone CheckPoint: Printing and Adjusting Entries Complete exercises 10-1 and 10-2 on pp. 380-386 of Computer Accounting with Peachtree Complete® 2009using Peachtree Complete Accounting®. Save your work as a PDF file. Under the File menu, choose Create PDF. Post the following reports, dated December 31, 2009 as a PDF file: Balance Sheet Income Statement Account Reconciliation Cash Receipts Journal (November 1, 2009 through December 31, 2009) Cash Disbursements Journal (November 1, 2009 through December 31, 2009) Home Work Hour aims to provide quality study notes and tutorials to the students of ACC 250 Week 9 Capstone CheckPoint Printing in order to ace their studies. ACC 250 WEEK 9 CAPSTONE CHECKPOINT PRINTING To purchase this visit here: http://www.nerdypupil.com/product/acc-250-week-9-capstone-checkpoint-printing/ Contact us at: nerdypupil@gmail.com ACC 250 WEEK 9 CAPSTONE CHECKPOINT PRINTING Capstone CheckPoint: Printing and Adjusting Entries Complete exercises 10-1 and 10-2 on pp. 380-386 of Computer Accounting with Peachtree Complete® 2009using Peachtree Complete Accounting®. Save your work as a PDF file. Under the File menu, choose Create PDF. Post the following reports, dated December 31, 2009 as a PDF......

Words: 721 - Pages: 3

Free Essay

Acc 250 Week 9 Final Project Sharon Clarke

...ACC 250 WEEK 9 FINAL PROJECT SHARON CLARKE To purchase this visit here: http://www.nerdypupil.com/product/acc-250-week-9-final-project-sharon-clarke/ Contact us at: nerdypupil@gmail.com ACC 250 WEEK 9 FINAL PROJECT SHARON CLARKE Final Project: Sharon Clarke Resources: Appendix A, and Project 1: Sharon Clarke, Accounting Complete Project 1: Sharon Clarke, Accounting on pp. 389-397 of Computer Accounting with Peachtree Complete®using Peachtree Complete Accounting®. Save your work as a PDF file. Under the File menu, choose Create PDF. Post the following reports, dated December 31, 2009 as a PDF file: Balance Sheet Income Statement Account Reconciliation Cash Receipts Journal Cash Disbursements Journal Home Work Hour aims to provide quality study notes and tutorials to the students of ACC 250 Week 9 Final Project Sharon Clarke in order to ace their studies. ACC 250 WEEK 9 FINAL PROJECT SHARON CLARKE To purchase this visit here: http://www.nerdypupil.com/product/acc-250-week-9-final-project-sharon-clarke/ Contact us at: nerdypupil@gmail.com ACC 250 WEEK 9 FINAL PROJECT SHARON CLARKE Final Project: Sharon Clarke Resources: Appendix A, and Project 1: Sharon Clarke, Accounting Complete Project 1: Sharon Clarke, Accounting on pp. 389-397 of Computer Accounting with Peachtree Complete®using Peachtree Complete Accounting®. Save your work as a PDF file. Under the File menu, choose Create PDF. Post the following reports, dated December 31, 2009 as a PDF......

Words: 701 - Pages: 3

Premium Essay

Inbu 250

...INBU 250 Chpt. 11 Case Analysis Anglo American PLC in South America BACKROUND: According to (Daniels, Radebaugh, & Sullivan), Anglo American was founded in 1917 as the Anglo American Corporation of South America. In 2002, Anglo American made a landmark decision to provide free antiretroviral therapy (ART) to HIV-infected employees. In 2007, Anglo American PLC, at the time one of the world’s largest gold miners, found itself facing a threat that, although by no means new, defies most traditional categories of things that complicate business – an HIV/AIDS epidemic in South Africa, the world’s largest gold producer. Anglo American PLC is a diversified mining conglomerate operating in 45 countries and employing 107,000 permanent employees to produce precious metals, base metals, and bulk metals. Sub-Saharan Africa is home to just over 10 percent of the world’s population and 60 percent of all people infected with HIV, the virus that causes AIDS. South Africa has the highest number of people living with HIV/AIDS and suffers the world’s highest rates of HIV infection – approximately 5.5 million- in a population of 49 million. Every day, almost 1000 South Africans die from AIDS-related diseases. ISSUE: Can Anglo American PLC and other corporations continue the fight against HIV/AIDS epidemic so that it does not affect business operations? ANALYSIS: Yes: 1) According to (Daniels, Radebaugh, & Sullivan), Anglo American PLC recognized the threat of the......

Words: 1082 - Pages: 5

Premium Essay

Hca/250

...Motivational and Organizational Culture Shirley Doctor HCA/250 August 21, 2011 Connie McKelvey Management plays several different roles but one major role is Communication. Communication is a transfer of understanding and meaning from one person to another (p. 320). Everything that management does involve communication. Communication is verbally as well as non-verbally. Ex. You must know how to write. If you’re writing some information down to present to your employees and when you have poor writing skills, they wouldn’t understand what you’re trying to say. That’s because you have poor communication skills. Nothing can take place without communication. A business wouldn’t survive without good and effective communication. A person can’t manage a business if he or she speaks broken English? Your employees wouldn’t be able to understand you. I had a manager that was from Russia and he spoke broken English. He didn’t like to repeat himself, but we couldn’t figure out what he was saying. To avoid embarrassment, the result was he transferred too another department. Ineffective communication skills can result in errors for a management. Ex. My educational trainer was telling me “that she needed to change my password in order for me to do my training on OSHA.” I told her “that she would have to contact national because I was the trainer on night shift before I came on day shift.” She totally ignored me and kept on doing the procedure to change my password. It still......

Words: 821 - Pages: 4

Premium Essay

Acc 250 Entire Course

...ACC 250 Week 1 Assignment Accounting Memo. http://homeworkgallery.com/index.php/product/acc-250-entire-course/ http://homeworkgallery.com/index.php/product/acc-250-entire-course/ The software that we use for accounting applications is obsolete. Therefore new accounting software should be acquired as soon as possible. As a result our organization has made room in this year’s budget for the software. ACC 250 Week 1 Checkpoint Choosing Accounting Software. Accounting software is typically designed to handle the needs of four kinds of companies. These are (i) entry-level (entry) businesses with up to 20 employees and 5 million dollars in annual revenues (ii) small to medium businesses (SMB) with up to 100 employees and 100 million in annual revenues, (iii) small to medium enterprises (SME) with up to 500 employees and 500 million in annual revenues, and (iv) enterprise resource planning groups (ERP) with over 500 employees and annual revenues of over 500 million (Johnston, 2008) ACC 250 Week 2 Bellwether Garden Supply CheckPoint.pdf This work comprises ACC 250 Week 2 Bellwether Garden Supply CheckPoint ACC 250 Week 2 DQs. You have just completed training for your new position in a large accounting firm. The trainer has covered the difference between manual accounting and computerized accounting. What questions do you have regarding the differences? What are the advantages of computerized accounting versus manual accounting? What was the most......

Words: 1319 - Pages: 6

Premium Essay

Acc 250 Entire Course

...ACC 250 Entire Course  To purchase this Tutorial click below link: http://homeworkgallery.com/index.php/product/acc-250-entire-course/    ACC 250 Week 1 Assignment Accounting Memo.   The software that we use for accounting applications is obsolete.  Therefore new accounting software should be acquired as soon as possible. As a result our organization has made room in this year’s budget for the software. ACC 250 Week 1 Checkpoint Choosing Accounting Software. Accounting software is typically designed to handle the needs of four kinds of companies.  These are (i) entry-level (entry) businesses with up to 20 employees and 5 million dollars in annual revenues (ii) small to medium businesses (SMB) with up to 100 employees and 100 million in annual revenues, (iii) small to medium enterprises (SME) with up to 500 employees and 500 million in annual revenues, and (iv) enterprise resource planning groups (ERP) with over 500 employees and annual revenues of over 500 million (Johnston, 2008) ACC 250 Week 2 Bellwether Garden Supply CheckPoint.pdf This work comprises ACC 250 Week 2 Bellwether Garden Supply CheckPoint ACC 250 Week 2 DQs. You have just completed training for your new position in a large accounting firm. The trainer has covered the difference between manual accounting and computerized accounting. What questions do you have regarding the differences? What are the advantages of computerized accounting versus manual accounting? What was the most challenging......

Words: 1279 - Pages: 6

Free Essay

250 Words

...If you are wondering how long 250 words actually is, well, look no further. This piece is exactly 250 words. Ok, it doesn't look that long and yet we are asking you to write a story of this length which will engage and entertain our readers. Your story can follow any genre. Perhaps you think life at the Bath Chronicle is classic comedy material or perhaps you can sense a thriller? Of perhaps, you may use our introductory paragraph: 'It seemed like an ordinary day in the Bath Chronicle newsroom when suddenly…' to talk about a real or imagined big news story in the city. You can also set it in whatever era in our 250 years you wish. We imagine most people will go for the present day but if you want to bring anyone from Jane Austen to Ralph Allen into the story then the choice is yours. Well, we are getting close to the limit already so if this was your story you must be well into the narrative by now. Has your tale gripped the reader yet? Will it appeal to the local people who will read it if it is printed in The Bath Chronicle? And, crucially, have you made sure you are not over or under the word limit? As you can see 250 words isn't very long – but we think you could have great fun writing a story in this number of words. And it could yield you £250 too. Happy writing....

Words: 250 - Pages: 1

Premium Essay

Acc/250 Time Tickets and Expense Tickets

...Time Tickets and Expense Tickets Memo To: XXXXXXXXXX From: XXXXXXXXXXXX Date: XXXXXXXXXXXX We just purchased new accounting software for the company. Now we need to review the time and expense tickets. We will cover the information that is contained in each, how the information is utilized by the company and what are the differences and similarities between the two ticket types. Time tickets record employee and other vendor activities. These activities can be employee consultation with the vendor or they can be employee research activities. The activities can be logged at any time. The billing rate that is entered depends on the employee and type of account. Expense tickets record money spent by the company in support of customer requests. The expenses depend on the specific service done on behalf of the customer. They can include things like court fees, copying and faxes. Sales and invoicing applications depend on the information logged in the time and expense tickets. When in either the sales or the invoicing applications one can hit the “apply tickets and reimbursable expense”. This will take you to the timing and expense tickets applications where information that is already logged can be used to complete sales or invoices. In this part we need to note that the total expense is the price or service multiplied by the number of times the service was done. If there are any problems with this feel free to contact me at this number 555-555-5555 or my......

Words: 252 - Pages: 2

Premium Essay

Acc/250 Week 2

...#27 Prepare a statement of cash flows for the Crosby Corporation. Follow the general procedures indicated in Table 2-10 on page 38 CROSBY CORPORATION Statement of cash flows For the year ending December 31,2008 Cash flows from operating activities Net income (after taxes earnings) =$160,000 Adjustments to determine cash flow from operating activities: Add back depreciation= $150,000 Increase in accounts receivable = ($50,000) Increase in Inventory = ($20,000) Decrease in prepaid expenses = $20,000 Increase in accounts payable = $190,000 ------------------------------------------------- Decrease in accrued expenses =($20,000) Total adjustments = $270,000 Net cash flows from operating activities = $430,000 Cash flows from investing activities Decreased in investments ( long- term securities) =($10,000) Increase in plant operations and equipment = ($400,000) Net cash flows from investing activities = ($390,000) Cash flows from financial activities Increase in bonds payable = $50,000 Preferred stock dividends paid = ($10,000) Common stock dividends paid = ($50,000) Net cash flows from financial activities = ($10,000) Net increase ( decrease) in cash flows = $30,000 #28 Describe the general relationship between net income and net cash flows from operating activities for the firm. The general relationship between the net income and the net cash flows from the operating activities for the firm can be determined by what is left in the end....

Words: 372 - Pages: 2