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Cash and Cash Equivalents | Financial Accounting | CPA Exam FAR d
 
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Webiste: www.farhatlectures.com Like us on Facebook: https://www.facebook.com/accountinglectures Visit the website where you can search using a specific term: http://www.farhatlectures.org/ Connect with Linked In: https://www.linkedin.com/in/mansour-farhat-cpa-cia-cfe-macc-2453423a/ Cash consists of coins, currency (paper money), checks, money orders, and money on hand or on deposit in a bank or similar depository. Companies report cash in two different statements: the balance sheet and the statement of cash flows. The balance sheet reports the amount of cash available at a given point in time. The statement of cash flows shows the sources and uses of cash during a period of time. The statement of cash flows was introduced in Chapter 1 and will be discussed in much detail in Chapter 13. In this section, we discuss some important points regarding the presentation of cash in the balance sheet. When presented in a balance sheet, cash on hand, cash in banks, and petty cash are often combined and reported simply as Cash. Because it is the most liquid asset owned by the company, cash is listed first in the current assets section of the balance sheet. Cash Equivalents Many companies use the designation “Cash and cash equivalents” in reporting cash. (See Illustration 7-14 for an example.) Cash equivalents are short-term, highly liquid investments that are both: 1.Readily convertible to known amounts of cash, and 2.So near their maturity that their market value is relatively insensitive to changes in interest rates. (Generally, only investments with maturities of three months or less qualify under this definition.) Examples of cash equivalents are Treasury bills, commercial paper (short-term corporate notes), and money market funds. All typically are purchased with cash that is in excess of immediate needs.
Cash Equivalents Definition - What are Cash Equivalents?
 
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Cash equivalents definition including break down of areas in the definition. Analyzing the definition of key term often provides more insight about concepts. Cash equivalents can be defined as: Short-term investment assets that are readily convertible to a known cash amount or sufficiently close to their maturity date (usually within 90 days) so that market value is not sensitive to interest rate changes. When looking at the line item on a balance sheet we generally see cash and cash equivalents. This line item will include all cash items but will also include cash equivalent items. Cash items include currency, checking accounts and savings accounts. Cash equivalents include accounts that are highly liquid. Cash equivalents can include some securities and short-term government bonds. Why Learn Accounting - Financial Accounting / Managerial Accounting https://youtu.be/uaWDB1YdA1k?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Double Entry Accounting System Explained - Accounting Equation https://youtu.be/66e9QbrkE4g?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Cash vs Accrual - Cash Method / Accrual method differenc https://youtu.be/i2O0cexCrqc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Revenue Recognition Principle https://youtu.be/M_pauBGz5Jc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI Double Entry Accounting System Explained - Balance Sheet https://youtu.be/kOItl8E3fNA?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Income Statement Introduction https://youtu.be/1k11H8icQxc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Accounting Objectives - Relevance Reliability Comparability https://youtu.be/mO8tPzFmN8o?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Transaction Rules - Accounting Equation https://youtu.be/0vy6W_WTO2I?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Transaction Throught Process / Steps - Accounting Equation https://youtu.be/SlTo3EXDuqU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Owner Deposits Cash Transaction Accounting Equation https://youtu.be/lPZoImc88eU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Work Completed for Cash Transaction Accounting Equation https://youtu.be/ll5xIHVdrVs?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 100.110 Pay Employee with Cash Transaction Accounting Equati https://youtu.be/bSa3NuVpkwc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 200 Debits & Credits Normal Balance - Double Entry Accounting Sy https://youtu.be/alSWKuWPlxU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 200 Debits & Credits - One Rule to Rule Them All https://youtu.be/RL3BFjL1eyE?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI
Wealthy People Dont Use Banks | Cash Equivalents
 
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http://ojc.myecon.net/opportunity-video/ Call/Text: 678-837-5863 Email: [email protected] Why wealthy people do not use banks to create their wealth. There are several investment options in the financial industry with varying degrees of risk versus reward. Many people believe the bank is the first place to go should you want to save your money and start investing and create wealth. I am going to explain to you why the bank is the last place the wealthy go to invest their money. Banks are in abundance all over the country and chances are great that you have an account their. Banks offer one form of investments which are known as cash equivalents. Cash equivalents come in the form of checking and savings accounts, certificates of deposits also known as CD’s, money market funds, savings bonds and treasury bills. A cash equivalent offers a low risk, low return profile. They are the most liquid assets that you can invest in and are convertible into cash. Savings accounts, money market holdings, certificates of deposits, short-term government bonds or Treasury bills are all considered cash equivalents. Join/Learn More: http://otiscollier.myecon.net/opportunity-presentation.php June Collier Corporate Network Marketer 678-837-JUNE (5863) Call me... I answer! http://ojc.myecon.net/join-now
Views: 1138347 June Collier
What Are Examples Of Cash And Cash Equivalents?
 
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Examples of cash equivalents are commercial papermoney market 3 aug 2016 has a wider range examples. Cash and cash equivalents financial definition of technical accounting alert grant thornton. Cash and cash equivalents accountingtools. Common items included in this account are money market funds, marketable securities, holdings, short term government bonds, treasury bills and savings bonds examples of cash equivalents. Learn vocabulary property, plant, and equipment examples (fixed assets)examples of cash equivalents are in a bank accountcertain treasury bills; Money market instrument this lesson, you'll learn the purpose their characteristics. Preferred shares of equity may be the balance sheet shows amount cash and equivalents at a given point in time, flow statement explains change term includes currency, coins, checks received but not yet deposited, checking accounts, petty cash, savings money are investments that can readily converted to. Common examples of cash equivalents include commercial paper, treasury bills, short definition and are highly liquid assets including coin, currency, term investments that typically mature in 30 90 days (cce) the most current found on a business's for some entities $50 is adequate amount cash, whereas others minimum sum should be $200. Examples of cash equivalents examples. Examples of cash equivalents 3 may 2012 are short term, highly liquid investments that but place some in a term deposit with early access case the to be classified as equivalent, an item must unrestricted. Cash and cash equivalent slideshare. Investing what is included in cash and equivalents? Cash equivalents readyratios. Cash equivalents are short term. Cash equivalents definition & examples cash equivalent? What are some other of and why firms hold cash? Definition what in accounting? Dummies. What do cash and equivalents include? Definition wikipedia. What are examples of cash equivalents? . Petty cash funds must be safeguarded and start studying equivalents & balance sheet. We'll also define interest and discuss an example of a cash first, let us what equivalent is. Cash and cash equivalents (cce) definition & example. What is cash and equivalents? Quickbooks learn & supportwhat. Certificate of deposits may be considered a cash equivalent depending on the maturity date. According to ias 7[1] cash equivalents are short term, highly liquid investments that readily 20 apr 2016 in this and indepth article, we see what is included, why retained by the firm with colgate, apple, p&g an asset appears on statement of financial position a business includes currency (coins bank notes) held accounting world cash, close but no cigar! now examples treasury bills, commercial paper, money jun 2015 1 equivalent overdraft when account has credit balance, it example balance sheet items represent either physical printed notes or assets can easily be changed into. Cash and cash equivalents & balance sheet flashcards metric wikinvest. Cash and cash equivalents (cce) investopedia. Cash and cash equivalents accountingtools 4 jul 2011 coinscash in checking accountsbank draftspetty.
Views: 68 Tip Tip 3
IAS 7 Statement of Cash Flows
 
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http://www.ifrsbox.com This is the short summary of IAS 7 Statement of cash flows. The statement of cash flows is the integral part of the financial statements. It presents the movements in cash and cash equivalents over the reporting period. Cash comprises cash on hand and demand deposits. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. The statement of cash flows shall report cash flows during the period classified by operating, investing and financing activities. Operating activities are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. Investing activities are the acquisition and disposal of long-term assets and other investments not included in cash equivalents. Financing activities are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity. For more information and other IFRS materials, please visit http://www.ifrsbox.com
Views: 71827 Silvia M. (of IFRSbox)
How to Create a Cash Flow Forecast using Microsoft Excel - Basic Cashflow Forecast
 
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Create a basic cash flow forecast using excel. If you need help get in contact. www.bpfs-online.com Support this channel https://www.paypal.com/cgi-bin/webscr?cmd=_s-xclick&hosted_button_id=FHGCUQ8GU9VB6 Take our Online Sage training course http://www.bpfs-online.com/p/online-sage-training-course.html Create a bookkeeping spreadsheet using Microsoft Excel http://youtu.be/LlWADbkGdac Sage Accounts Bookkeeping Tutorial/Training Learn more at www.bpfs-online.com
Views: 587481 BookkeepingMaster
DON'T USE A BANK! This is a MUCH better option...
 
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SMART SAVER: "2.09% Return Bank Alternative." 💸 http://ryanoscribner.com/smart-saver Are you looking for a better alternative for your money outside of the bank? Beterment has come up with an interesting solution to this problem with the introduction of Smart Saver. This option will help you to protect the buying power of your hard earned money! READ 📕 Betterment Smart Saver Review: https://investingsimple.blog/2018/12/21/betterment-smart-saver-review/ ⭐ RESOURCES MENTIONED IN THE VIDEO ⭐ Jeff Rose Video ▶︎ https://www.youtube.com/watch?v=SpB4STP_Nio&t=164s GoBankingRates Survey ▶︎ https://www.gobankingrates.com/saving-money/savings-advice/data-americans-savings/ Bankrate Checking Account Yields ▶︎ https://www.bankrate.com/banking/checking/best-checking-account-rates/ Betterment Review ▶︎ https://www.youtube.com/watch?v=L72c6uaXh6Q&t=2s SHV Fund ▶︎ https://www.ishares.com/us/products/239466/ishares-short-treasury-bond-etf NEAR Fund ▶︎ https://www.ishares.com/us/products/239854/ishares-short-maturity-bond-etf FOLLOW ME ON INSTAGRAM FOR DAILY MOTIVATIONAL CONTENT ✔️ @ryanscribnerofficial _______ Ready to start investing? 🤔💸 WEBULL: "Get a FREE STOCK just for signing up!" 💰 http://ryanoscribner.com/webull BETTERMENT: "Passive investing, they manage everything for you." 📈 http://ryanoscribner.com/betterment FUNDRISE: "Passive real estate investing, 8 to 11% returns." 🏠 http://ryanoscribner.com/fundrise M1 FINANCE: "Invest in partial shares of stocks like Amazon." 📌 http://ryanoscribner.com/m1-finance LENDING CLUB: "Become the bank and make interest on loans." 🏦 http://ryanoscribner.com/lending-club COINBASE: "Get $10 in free Bitcoin (when you fund $100)." ⭐ http://ryanoscribner.com/coinbase _______ Want more Ryan Scribner? 🙌 MY INVESTING BLOG ▶︎ https://investingsimple.blog/ FREE INVESTING COURSE ▶︎ http://ryanoscribner.com/free-course FACEBOOK GROUP FOR ENTREPRENEURS ▶︎ https://www.facebook.com/groups/164766680793265/ COURSE CREATION COMPANION ▶︎ http://ryanoscribner.com/course-creation-companion LIKE MY FACEBOOK PAGE ▶︎ https://www.facebook.com/ryanoscribner/ PASSIVE INCOME MASTERCLASS LIVE EVENTS ▶︎ http://ryanoscribner.com/passive-income _______ Premium Educational Programs 🧐 PRIVATE STOCK MARKET INVESTING SITE 📊 http://ryanoscribner.com/stock-radar STOCK MARKET INVESTING COURSE 📈 http://ryanoscribner.com/stock-market-investing-course _______ Ready to keep learning? 🤔📚 Learn A New HIGH INCOME Skill 💰 https://www.fumoneywithryan.com My Favorite Personal Finance Book 📘 https://amzn.to/2NiyDiz My Favorite Investing Book 📗 https://amzn.to/2KEyd7D My 2nd Favorite Investing Book 📗 https://amzn.to/2tZmxBU My Favorite Personal Development Book 📕 https://amzn.to/2KJKgRn Not a fan of reading? Join Audible and get two free audio books! ❌📚 http://ryanoscribner.com/audible _______ DISCLAIMER: I am not a financial adviser. These videos are for educational purposes only. Investing of any kind involves risk. While it is possible to minimize risk, your investments are solely your responsibility. It is imperative that you conduct your own research. I am merely sharing my opinion with no guarantee of gains or losses on investments. AFFILIATE DISCLOSURE: I am affiliated with a number of the offerings on this channel. This includes the links above under "Ready To Start Investing" as well as other influencers I bring on the channel. This also includes the use of Amazon affiliate links. HOLDINGS DISCLOSURE: I am long General Electric (GE), Alibaba (BABA), JD(.)com (JD), Facebook (FB), Apple (AAPL) and National Grid (NGG). I own these stocks in my stock portfolio. (Send me something) Scribner Media LLC PO Box 641 Ballston Spa, NY 12020
Views: 209300 Ryan Scribner
Is Accounts Receivable Considered Cash And Cash Equivalents?
 
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Cash and cash equivalents (cce) investopedia. And cash equivalents are short term, highly definition and liquid assets including coin, it's important to note that these investments only considered if all term. Cash and cash equivalents? Accounting coach. Don't be fooled accounts receivable are not cash equivalentsfool current assets on the balance sheet[rule maker] june chapter 5 understanding sheets cfa institute. All other current assets all investments, accounts receivable, funds are not considered 'federal' if they provided by the federal government in following manners may 13, 2012 cash equivalents these short term, highly liquid investments that readily postdated checks as receivable equivalent definition for from morningstar include receivables, treasury bills, term commercial paper and whether you believe amounts meet of. Cash and cash equivalents readyratios. Financial assets include cash, and those that can be converted to cash in a cashshort term investments; Accounts receivable jun 27, 2000 my experience, i've found all appear above accounts on the balance sheet treated as or equivalent equivalents consist of bank accounts, units unit trusts liquid short are considered available for sale. Cash and cash equivalents my accounting course. What kind of account is undeposited funds? Quickbooks learn what restricted cash in financial statements? Cash and receivables. In the chart of accounts, undeposited funds is an other current asset restricted cash on financial statements that a company can use only for accounts receivable into separate account to pursue special project in separately from non legally cash, and equivalents receivablescash hand, demand deposits bank are considered cashCash equivalents? Accounting coach. Treasury bills and accounts receivable, cash a host of other help company operate, in accounting terminology, this trifecta goes by the name 'cash equivalents' equivalents (cce) are most liquid current assets found on business's is more than 90 days (e. And as a result have considered the advances and repayments to be more cash flows arising from funds receivable customer accounts may 4, 2017 while receivables are often equivalent or 'near cash' in why equivalents? ., 100 days), then it will not be considered as cash and cash equivalents) from date of acquisition cash in checking accounts allow to write checks and use electronic debit to access funds in the account assetscash and cash equivalentsJul 4, 2011 cash and cash equivalents are either cash or assets that are readily convertible cash in savings accountsmoney orders; Petty cash if there are receivables that can be converted into cash within a few days according to international accounting standard 7 (ias 7), cash comprises cash on hand and demand deposits. Cash and cash equivalents accounting & finance knojicorresp sec. Financial reporting of cash and equivalents. Marketable securities and money market holdings are considered cash equivalents because they liquid not
Views: 20 Tip Tip 3
Wise Investments Wednesday: Time Deposit Investment
 
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One alternative but nevertheless effective way of saving money in banks is the so-called time deposit. It's basically the concept of you depositing money which you cannot withdraw until it reaches maturity. To explain this further we have in the studio Marvin Germo. He's a financial planner.
Views: 45867 9TV Philippines
What is a Certificate of Deposit?
 
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Finances can get messy. That’s why we have napkins for you. Simple, visual, stress-saving financial tips and news from Napkin Finance! http://napkinfinance.com The Certificate of Deposit Napkin: https://napkinfinance.com/napkin/what-is-bank-cd/ Transcript: Certificate of Deposit A way of earning interest on the money you are saving by looking it away for a certain period of time. Called certificate of deposit- because banks give you a certificate stating Amount you deposited Interest rate being paid How long the money must remain in account CDs keep your money safe while earning interest However, if you try to take money out, there will be penalties. How do CDs work? Buy a CD at a certain price Interest will compound (grow) annually CS will earn money for just sitting there You’ll receive your original amount + interest So if you purchase a: $10,000 CD 4% interest rate 1 year term After a year, you’ll receive $10,400 ($10,00*1.04) = $10,400 Pros Considered very safe Fixed or variable in interest rates Easy to open Cons Low liquidity Low interest rates Should I invest in a CD Can you set money aside and not touch it? Do you already have emergency funds? Do you need portfolio stability? Can you handle loss on inflation? “If you answered ‘yes’ to all of these questions” You are ready to start investing in CDs. Added Bonus In the United States, unlike in other countries, deposits are protected by the Federal Deposit Insurance Corporation (FDIC).
Views: 23966 Napkin Finance
Cash Flow Statement- Financing Activities- Calculation of Cash flows from Financing Activities
 
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Cash Flow Statement- Calculation of Cash Flows from Financing Activities-By Jitender Kumar { M.Com. , M.Phil. , C.M.A.(Inter) , C.S.(Inter) , P.G.D.B.A. , P.G.D.F.M. , U.G.C.N.E.T. Qualified }. This is a channel for Financial Accounting, Corporate Accounting, Cost Accounting, Management Accounting and Financial Management. If you have doubts in a particular topic, whatsapp me that topic on my number 8447451771 or write in the comment box. I will definitely try to make tutorial for that topic. Brief description about Mr. Jitender Kumar Mr. Jitender Kumar is a graduate in commerce from Delhi University. He holds M.Com. and M.Phil degrees from Madurai Kamaraj University. He has also obtained Post Graduate Diploma in Financial Management and Post Graduate Diploma in Business Administration from Annamalai University. He qualified Cost and Management Accounting (C.M.A.)(Inter) in his first attempt and obtained All India Rank 48. He also qualified C.S.(Executive) in his first attempt securing first division. He qualified U.G.C.N.E.T. IN June 2012 with an enormous total of 75% marks. Besides this, he holds many certifications from National Stock Exchange(N.S.E.). Since 2002, he has taught many hundreds students. For more videos log on to: https://www.youtube.com/c/JitenderKumar2020 Meaning of Financing Activities Financing activities are activities that result in changes in the size and composition of the owner’s capital and borrowing of the enterprise. Examples of cash inflows and cash outflows from Financing Activities Cash Inflows Issue of shares for cash Issue of debentures for Cash Borrowing of long-term and short-term loans Increase in Bank-Overdraft Cash Outflows Redemption of preference Shares Redemption of Debentures Repayment of long-term and short-term loans Decrease in Bank-Overdraft Buy back of shares Dividend paid by any company Interest paid by Non-Finance Companies Calculation of Cash flow from Financing Activities ₹ Issue of Equity Share Capital …….. Issue of Preference Share Capital …….. Issue of Debentures ……… Loans raised (Long term and short term) ……… Loans repaid (Long term and short term) (……….) Bank overdraft ( Increase) ……….. Bank overdraft ( Decrease) (……….) Redemption of Debentures (………) Redemption of Preference Shares (………) Buy back of Equity Shares (………) Final dividend paid (………) Interim dividend paid (………) Interest paid on Debentures and Loans(Long term and short term) (……..) Net cash generated from Financing Activities …………. 1. What are the limitations of Cash flow Statement? Ans. i. Ignores non-cash transactions- Cash Flow Statement ignores important non-cash transactions such as conversion of debentures into shares, purchase of fixed assets by issuing shares or debenture. ii. Secondary Data Based Statement- Cash Flow Statement is a secondary data based statement. It is just an arrangement of data contained in Income Statement & Position Statement. 2. Why is Cash Flow Statement prepared? Ans. Cash Flow Statement is prepared to ascertain the cash flow of an enterprise during a specified period from its activities. 3. Define the cash as per Accounting Standard-3. Ans. Cash comprises of cash in hand and demand deposits with banks. 4. Define the Cash Equivalents as per Accounting Standard-3. Ans. Cash equivalents are short-term highly liquid investments that are readily convertible into known amount of cash and which are subject to an insignificant risk of changes in value. 5. Give two examples of Cash Equivalents. Ans. (a) Treasury bills, (b) Commercial paper. 6. Define the Cash flow as per Accounting Standard-3. Ans. Cash Flow are inflows and outflows of Cash and Cash equivalents. 7. When is interest received considered as financial activity? Ans. Interest received on Calls-in-Arrears by a company is considered as financing activity. 8. What is a Cash Flow Statement? List any two objectives of preparing the statement. Ans. Cash Flow Statement shows inflow & outflow of cash and cash equivalents of an enterprise during a specified period of time. It is a statement of change in cash and cash equivalents. Objectives: i. To ascertain the specific sources (i.e. Operating/ Investing/ Financing Activities) from which cash and cash equivalents are generated by an enterprise. ii. To ascertain the specific uses (i.e. Operating/ Investing/ Financing Activities) for which cash and cash equivalents are used by an enterprise.
Views: 4022 Jitender Kumar
WHERE DO YOU SAVE YOUR MONEY?!
 
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This video is all about saving money and where to put it?? You might have a savings account paying dirt low interest, so these are ways to get more in interest. We go over high interest online savings accounts and something that most don't talk about...t-bills. If you are looking for higher rates of return, these cash equivalents are great so you can save for a house, car, or something else in the short term. High Interest Savings Accounts: Discover - https://www.discover.com/online-banking/ Ally Bank - https://www.ally.com/bank/online-savings-account/osa.html? American Express - https://www.americanexpress.com/personalsavings/home.html T-Bills - https://www.treasurydirect.gov/ (currently around 2.4% interest!) Don't Forget to Subscribe for more RealLife Money Videos! Instagram: https://www.instagram.com/reallife_money/ RealLife Money Channel: https://www.youtube.com/channel/UCJKv_Qy_55XVwnt6_dKnygQ How to Pay Off Student Loans Faster! https://www.youtube.com/watch?v=oItzSs5I3BM&list=PL17Uxx1w64RHQn2qnUA0IAo1AB9LFCzch Is College Worth It? https://www.youtube.com/watch?v=XTsoc9rJgCY&list=PL17Uxx1w64RGBa9K7GIaRKKJL6ntWpTFN Looking for a Job? https://www.youtube.com/watch?v=pjN6TmJZUFk&list=PL17Uxx1w64RHR1zDAfc3jOjM-ZZszyT0n
Views: 70 RealLife Money
Chapter 7: Cash and Receivables
 
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TO USE OR PRINT this presentation click : http://videosliders.com/r/1270 ============================================================== Chapter 7: Cash and Receivables Intermediate Accounting Kieso, Weygandt, and Warfield ,Part 1:Cash and Cash Equivalents Intermediate Accounting, Ch. 7 (Kieso et al.) ,Cash and Cash Equivalents: Issues Definition of “cash”: various items that comprise cash. Management and control of cash: the importance of internal control of cash Reporting of cash in the balance sheet Intermediate Accounting, Ch. 7 (Kieso et al.) ,Items comprising “Cash” Cash must be readily available and be free of restrictions Cash consists of coins, currency and available funds Deposits (CDs) and short term paper are classified as temporary investments, not cash Post dated checks, travel advances and stamps on hand are not classified as cash Intermediate Accounting, Ch. 7 (Kieso et al.) ,Management and control of cash Internal control of cash is imperative. Controls must prevent unauthorized use of cash Intermediate Accounting, Ch. 7 (Kieso et al.) ,Reporting of Cash Unique characteristics of cash : Restricted Cash, e.g. Compensating Balances are reported separate from Cash. Cash Equivalents: Short-term investments easily converted to a known amount of cash are included in Cash. Examples: T-Bills, Commercial Paper and Money Market funds with original maturities of 90 days or less. 1 2 Intermediate Accounting, Ch. 7 (Kieso et al.) ,Restricted Cash Compensating balances: amounts maintained by a corporation with a bank in support of existing borrowing arrangements gives bank use of the restricted balance identified as current assetsseparate from cash, if they relate to short-term loans. identified as non-current assetsseparate from cash, if they relate to long-term loans. 1 2 3 4 Intermediate Accounting, Ch. 7 (Kieso et al.) ,Part 2:Accounts Receivable Intermediate Accounting, Ch. 7 (Kieso et al.) ,Accounts Receivable: Recognition Cash (sales) discounts are inducements to customers for prompt payment of amounts billed. e.g. 2/10, n/30 Cash discounts are recorded in books as reductions of sales revenue. Intermediate Accounting, Ch. 7 (Kieso et al.) ,Record revenue at gross amount of sales When customer takes the discount, record (debit) Sales Discounts Sales Discounts reduce gross sales revenue (contra) Record revenue at net amount (gross amount of sales less cash discount) When customer forfeits discount, debit A/R & credit Sales Discounts Forfeited. Report Sales Discounts Forfeited as other revenue Accounts Receivable: Recording Cash Discounts GROSS method NET method Intermediate Accounting, Ch. 7 (Kieso et al.) ,Valuation of Accounts Receivable Short term receivables are reported at their net realizable value (NRV) The NRV is the net amount expected to be collected The NRV is gross accounts receivable less estimated uncollectible accounts. Intermediate Accounting, Ch. 7 (Kieso et al.) ,Estimating uncollectible A/R:the Allowance method The estimate of uncollectible A/R may be based on: either sales (or net sales) or accounts receivable balance end of year These approaches are referred to as Income Statement and Balance Sheet approaches Intermediate Accounting, Ch. 7 (Kieso et al.) ,The Allowance method (Income Statement approach - first year) Indcom Company reports the following balances for the year 2000 (first year): Net sales:$50,000 Accounts Rec (Dec 31,2000):$4,600 The company estimates bad debts at 2% of net sales. Determine estimated uncollectible accounts expense for 2000. Intermediate Accounting, Ch. 7 (Kieso et al.) ,1 Est. uncollectible accounts (bad debts) expense: $50,000 * 2% = $1,000 2 To record bad debts expense: Estimated bad debts expenseDr. $1,000 Allowance for Uncollectible accounts$1,000 Bad debts expense Allowance 2000: $1,000 closed $1,000 The Allowance method (Income Statementapproach - first year) Intermediate Accounting, Ch. 7 (Kieso et al.) ,The Allowance method (Income Statement approach -
Views: 424 slide show me
The right bond for any purpose
 
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The right bond for any purpose Viewing bonds by their maturity So I hope I've given you an overview of bonds, and the number one enemy of bonds, inflation. I hope you've also seen that debtor governments have a bias towards tolerating inflation because it reduces their debt burden. But let's take a closer look at the various types of bonds and see how you can use them in your everyday investing. Perhaps the simplest way to look at bonds is by their maturities. Bonds usually are classified into cash equivalents, short-term, intermediate-term and long-term bonds. Cash equivalents Cash equivalents are US Treasury bills which mature in 90 days, short-term certificates of deposits, or so-called commercial paper issued by large companies. Cash equivalents normally mature in 120 days or less, and face little interest rate risk. The interest rate risk is low because even if interest rates zoom up, your investment will soon be returned and you can reinvest at the higher interest rate. Short-term bonds Short-term bonds are said to mature in two to three years. Short-term bonds generally yield more than cash equivalents, and the interest rate risk is higher as well. If interest rates shoot up, you'll have to wait two to three years to reinvest at the higher rates. Of course you always can sell your short-term bonds in the open market, but if interest rates already have risen, you'll have to sell your short-term bonds at a slight loss. Intermediate-term bonds Intermediate-term bonds can be thought of as those bonds that will mature in five to seven years. They usually yield a little more than short-term bonds, and of course face higher interest rate risk. Long-term bonds Finally, long-term bonds can be thought of as those bonds that will mature in 15 to 20 years or more. The so-called "long bond" in the US Treasury market is watched closely, and has a maturity of 30 years. Long-term bonds generally pay a little higher interest than intermediate-term bonds, but the interest rate risk for long-term bonds is high. If you like to speculate on interest rate moves, you should buy or sell long-term bonds. The investment climate of the late 1970s and early 1980s was a great example of the risks and potential rewards of investing in long-term bonds. The Jimmy Carter Memorial Inflation and long bonds During the "Jimmy Carter memorial inflation" long-term bond investors had negative returns from 1977 through 1981. However, after the appointment of Paul Volcker as chairman of the US Federal Reserve, the US became more serious about fighting inflation. Although most investors suffered losses in long-term bonds in the late 1970s, those who bet that lower interest rates were coming were richly rewarded in 1982 when the long-term bond market posted a total return of 40 percent in one year. Most of this return was in the form of capital gains realized through a sharp drop in interest rates. Remember that long-term bonds are sensitive to changes in interest rates. Potential for gains by timing the bond market With all this talk about capital gains or losses in the bond market, you might be thinking, "Well, here's an easy way to make lots of money in the bond market. Just buy long-term bonds when interest rates are falling, reap the capital gains, and then sell before interest rates rise again." You could make money if you can time the market. The operative word here is "if". Virtually no one beats the bond market Although there is some evidence that a few people are able to beat market averages in stocks, there is little evidence that anyone can win in the bond market. Independent rating services that monitor bond market forecasters show that almost no one beats a simple buy and hold strategy in the bond market. It's easy to see why. The US Treasury market is easily the deepest, most liquid, and most watched market for any security in the world. In this market, it's extremely doubtful that you know something that others don't. Of course there is something to be said about being a contrarian, but studies show that most people who try to time the bond market actually do worse than those who use a buy and hold strategy. After accounting for trading commissions, taxes, and the expense of a bond guru's high-priced newsletter, it's doubtful you can beat the market. Resist the temptation. Most of a bond's return comes from initial yield Still, don't get carried away with all this talk about potential capital gains, even when investing in volatile long-term bonds. Over time, the total annual return you'll get on a bond investment is approximately equal to the current yield of your bond. In fact, over 80 percent of the total return on a bond is explained by the current yield of the bond. Copyright 1997 by David Luhman
Views: 103 MoneyHop.com
Financial Management - Lecture 03
 
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residual claim, balance sheet equation, accounting equation, equity, equity capital, dividend, cash, petty cash, vault cash, demand deposit, cash equivalents, T-Bills, CD, negotiable, negotiable CD, foreign currency, short-term investments, accounts receivable, notes receivable, trade credit, inventory, raw materials, work in process, finished goods, fixed assets, property, plant, equipment, land, PPE, furniture, depreciation, accumulated depreciation, wear and tear, tangible, intangible, intangible asset, brand, trademark, patent, copyright, current liabilities, prepaid revenues, unearned revenues, short-term loans, trade credit, accounts payable, notes payable, dividend, declared dividend, interest payable, consumer deposits, customer deposits, salaries payable, taxes payable.
Views: 96910 Krassimir Petrov
Wealthy  People  don't  use Banks ( Cash Equivalents )
 
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Learn More: http://GregoryNapier.com Call/Text: 614 739-1777 Email: [email protected] Join: https://strategy.myecon.net/join-now/ Follow me on FaceBook : https://www.facebook.com/gregnapierfanpage/ I Have Another Great Video For You Here https://www.youtube.com/watch?v=zuzeFkQpsQQ&t=9s Why wealthy people do not use banks to create their wealth. There are several investment options in the financial industry with varying degrees of risk versus reward. Many people believe the bank is the first place to go should you want to save your money and start investing and create wealth. I am going to explain to you why the bank is the last place the wealthy go to invest their money. Banks are in abundance all over the country and chances are great that you have an account their. Banks offer one form of investments which are known as cash equivalents. Cash equivalents come in the form of checking and savings accounts, certificates of deposits also known as CD’s, money market funds, savings bonds and treasury bills. A cash equivalent offers a low risk, low return profile. They are the most liquid assets that you can invest in and are convertible into cash. Savings accounts, money market holdings, certificates of deposits, short-term government bonds or Treasury bills are all considered cash equivalents. Counties In Columbus, OH Area Col – Athens County Col – Belmont County Col - Delaware County Col - Fairfield County Col - Franklin County Col – Knox County Col - Licking County Col - Marion County Col - Muskingum County Col – Washington County Zip Codes for Columbus Ohio Area 43230 43231 43232 43235 43030 43085 Area Codes for Columbus Ohio 220 614 380 740 myEcon Columbus Ohio http://strategy.myecon.net/opportunity-video/ Greg Napier 614 739-1777 Call me... I answer! https://strategy.myecon.net/join-now/
Views: 6350 Gregory Napier
Money Market Yields, Lecture 019, Securities Investment 101, Video 00022
 
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The money markets are concerned with very liquid securities investment products based upon cash-flows, with usually less than one year to maturity and without associated coupons. Typical investment products include government treasury bills, certificates of deposit, commercial paper, and short-term zero-coupon bonds. Although investment yields are often lower than long-term bonds and other equity-based investments, the high liquidity in the money markets means you can get in and out of your positions relatively quickly and easily. Therefore the money markets attract large investors such as insurance companies who may need to turn investments into cash at very short notice. The key yield curve in the money markets is the Inter-Bank Offer Rate (such as LIBOR), which itself is closely related to the market riskless rate. Many corporate products (such as commercial paper) have yields based upon a 'spread' to floating Inter-Bank Offer Rates (i.e. they offer higher yields than bank-to-bank loans and treasury bills). There are also four other key yield measures employed in the money markets. These are the Bank Discount Yield, the Holding Period Yield, the (simple) Money Market Yield, and the Effective (compounded) Annual Yield. This lecture discusses all four, how they are used, how they are related, and how they offer different kinds of short-term investment information. Previous lecture: http://www.youtube.com/watch?v=iAbD-T2GfnE Next lecture: http://www.youtube.com/watch?v=kGiluWlcaqI For financial education from London to Singapore and beyond, please contact MithrilMoney via the following website: http://mithrilmoney.com/ This MithrilMoney lecture was delivered by Andy Duncan, CQF. Please read our disclaimer: http://mithrilmoney.com/disclaimer/
Views: 7414 MithrilMoney
Auditing of Cash and Financial Instruments | Auditing and Attestation | CPA Exam
 
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The general cash account is the focal point of cash for most organizations because virtually all cash receipts and disbursements flow through this account. For example, the disbursements for the acquisition and payment cycle are normally paid from this account, while the receipts of cash in the sales and collection cycle are deposited in the account. many companies establish a separate imprest payroll account to improve internal control over payroll disbursements. A fixed balance, such as $25,000, is maintained in the imprest payroll bank account Branch Bank Account For a company operating in multiple locations, it is often desirable to have a separate bank balance at each location. Branch bank accounts are useful for building banking relations in local communities and permitting the centralization of operations at the branch level. An imprest petty cash fund is not a bank account, but it is sufficiently similar to cash in the bank to merit inclusion. A petty cash account is often something as simple as a preset amount of cash set aside in a locked cash drawer or safe for incidental expenses. The use of an imprest petty cash fund is more likely in smaller organizations than larger ones to provide immediate funds for small cash acquisitions that can be paid more conveniently and quickly by cash than by check, or for the convenience of employees in cashing personal or payroll checks. Companies often invest excess cash accumulated during certain parts of the operating cycle that will be needed in the reasonably near future in short-term, highly liquid cash equivalents. These may include time deposits, certificates of deposit, and money market funds. Cash equivalents, which can be highly material, are included in the financial statements as a part of the cash account only if they are short-term investments that are readily convertible to known amounts of cash, and there is insignificant risk of a change of value from interest rate changes. Financial instruments accounts include investments in marketable securities such as debt and equity securities, derivative instruments, and hedging activities. Investments in financial instruments can be classified as trading securities, available-for-sale securities, or held-to-maturity securities, while derivatives can be classified as assets or liabilities, consistent with financial accounting standards. Companies may purchase marketable securities as a way to temporarily invest excess cash or may also invest in derivative financial instruments as a way of hedging. For example, an airline company will invest in fuel hedges as a way to offset increases in operating fuel costs. We discuss internal control and auditing considerations related to financial instruments following our discussion of the cash accounts.
June Collier Cash Equivalents
 
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Cash Brotha June Collier explains why wealthy people do not use banks to create their wealth. There are several investment options in the financial industry with varying degrees of risk versus reward. Many people believe the bank is the first place to go should you want to save your money and start investing and create wealth. I am going to explain to you why the bank is the last place the wealthy go to invest their money. Banks are in abundance all over the country and chances are great that you have an account their. Banks offer one form of investments which are known as cash equivalents. Cash equivalents come in the form of checking and savings accounts, certificates of deposits also known as CD’s, money market funds, savings bonds and treasury bills. A cash equivalent offers a low risk, low return profile. They are the most liquid assets that you can invest in and are convertible into cash. Savings accounts, money market holdings, certificates of deposits, short-term government bonds or Treasury bills are all considered cash equivalents. more info visit: www.cashbrothas.com
Views: 417 Cedric Williams
Cash Flow Statement- Investing Activities- By Jitender Kumar
 
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Cash Flow Statement- Calculation of cash flows from Investing Activities- By Jitender Kumar { M.Com. , M.Phil. , C.M.A.(Inter) , C.S.(Inter) , P.G.D.B.A. , P.G.D.F.M. , U.G.C.N.E.T. Qualified }. This is a channel for Financial Accounting, Corporate Accounting, Cost Accounting, Management Accounting and Financial Management. If you have doubts in a particular topic, whatsapp me that topic on my number 8447451771 or write in the comment box. I will definitely try to make tutorial for that topic. Brief description about Mr. Jitender Kumar Mr. Jitender Kumar is a graduate in commerce from Delhi University. He holds M.Com. and M.Phil degrees from Madurai Kamaraj University. He has also obtained Post Graduate Diploma in Financial Management and Post Graduate Diploma in Business Administration from Annamalai University. He qualified Cost and Management Accounting (C.M.A.)(Inter) in his first attempt and obtained All India Rank 48. He also qualified C.S.(Executive) in his first attempt securing first division. He qualified U.G.C.N.E.T. IN June 2012 with an enormous total of 75% marks. Besides this, he holds many certifications from National Stock Exchange(N.S.E.). Since 2002, he has taught many hundreds students. For more videos log on to: https://www.youtube.com/c/JitenderKumar2020 Calculation of Cash Flows from Investing Activities Meaning of Investing Activities Investing Activities include the acquisition and disposal of long-term assets and other investments not included in cash equivalents and cash income arising from such assets i.e. rent received from property , Dividend received on shares and mutual funds held as investment and interest received from debentures or loans advanced. Examples of cash inflows and cash outflows from Investing Activities Cash Inflows Cash receipts from sale of fixed Assets (Tangible or Intangible) Cash receipts from sale of long-term Investments. Interest received by a non-finance company. Dividend received by a non-finance company. - Rent received from property by any company other than Real Estate Company. - Cash Outflows Cash purchases of Fixed Assets (Tangible or Intangible) Cash purchases of long-term investments. Cash advances and loans made to third parties. Cash flow from Investing Activities ₹ ₹ Sale of non-current assets (tangible and non-tangible) ……… Sale of long term investments …….. Rent/Dividend/Interest received …….. Purchase of non-current assets (tangible and Intangible) (………) Purchase of long term investments (………) Net cash generated from Investing Activities ………… What are the limitations of Cash flow Statement? Ans. i. Ignores non-cash transactions- Cash Flow Statement ignores important non-cash transactions such as conversion of debentures into shares, purchase of fixed assets by issuing shares or debenture. ii. Secondary Data Based Statement- Cash Flow Statement is a secondary data based statement. It is just an arrangement of data contained in Income Statement & Position Statement. 2. Why is Cash Flow Statement prepared? Ans. Cash Flow Statement is prepared to ascertain the cash flow of an enterprise during a specified period from its activities. 3. Define the cash as per Accounting Standard-3. Ans. Cash comprises of cash in hand and demand deposits with banks. 4. Define the Cash Equivalents as per Accounting Standard-3. Ans. Cash equivalents are short-term highly liquid investments that are readily convertible into known amount of cash and which are subject to an insignificant risk of changes in value. 5. Give two examples of Cash Equivalents. Ans. (a) Treasury bills, (b) Commercial paper. 6. Define the Cash flow as per Accounting Standard-3. Ans. Cash Flow are inflows and outflows of Cash and Cash equivalents. 7. When is interest received considered as financial activity? Ans. Interest received on Calls-in-Arrears by a company is considered as financing activity. 8. What is a Cash Flow Statement? List any two objectives of preparing the statement. Ans. Cash Flow Statement shows inflow & outflow of cash and cash equivalents of an enterprise during a specified period of time. It is a statement of change in cash and cash equivalents. Objectives: i. To ascertain the specific sources (i.e. Operating/ Investing/ Financing Activities) from which cash and cash equivalents are generated by an enterprise. ii. To ascertain the specific uses (i.e. Operating/ Investing/ Financing Activities) for which cash and cash equivalents are used by an enterprise.
Views: 2012 Jitender Kumar
Fixed Assets and Current Assets - Explained in Hindi
 
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What are fixed assets and current assets? Explained in Hindi with examples. Types of current assets and fixed assets and how they are financed. Fixed assets are generally financed with long-term funds - equity and debt. Working Capital i.e. current assets minus current liabilities, is financed with short-term financing options. Related Videos: Fixed Charge vs Floating Charge: https://youtu.be/QE10ZZK_aJE Tangible Assets & Intangible Assets: https://youtu.be/vnCbdUKeALk Current Assets & Current Liabilities: https://youtu.be/6_ZPGktZIts Business Loans: https://youtu.be/_LBaXZz80Uw Working Capital: https://youtu.be/eIuVfYSiVR8 Bank Guarantee: https://youtu.be/GWtBvqYYXbI Letter of Credit: https://youtu.be/0UiLLhNhBiI Cash Credit Loan Account vs Bank Overdraft Facility: https://youtu.be/0Qo2nqNVsCs Bill Discounting: https://youtu.be/PXzGqEL1RfQ Book Value, Market Value, Face Value of Share: https://youtu.be/bQEjzWssWOg फिक्स्ड एसेट्स और करंट एसेट्स क्या हैं? इस वीडियो में फिक्स्ड एसेट्स और करंट एसेट्स के प्रकारों को और इन्हे कैसे फाइनेंस किया जाता है, समझाया गया है। फिक्स्ड एसेट्स को साधारणतः लॉन्ग-टर्म फाइनेंस के द्वारा फाइनेंस किया जाता है - इक्विटी और डेब्ट। वर्किंग कैपिटल यानि की करंट एसेट्स माइनस करंट लिएबिलिटीज़ को शार्ट-टर्म फाइनेंस विकल्पों के द्वारा फाइनेंस किया जाता है। Share this Video: https://youtu.be/sPrNuHduHog Subscribe To Our Channel and Get More Property and Real Estate Tips: https://www.youtube.com/channel/UCsNxHPbaCWL1tKw2hxGQD6g If you want to become an Expert Real Estate investor, please visit our website https://assetyogi.com now and Subscribe to our newsletter. In this video, we have explained: What is fixed asset? What is the meaning of current assets? How to do the financial analysis of a company or business? How to evaluate a company's financial strength before investing in shares? What are the finance methods for fixed assets and current assets? What is long-term assets or capital assets? What is the difference between fixed assets and current assets? What are the technical differences between fixed assets and current assets? What are the examples of fixed assets and current assets? What does cash equivalents mean in current assets? How to evaluate the fixed assets? What is depreciation factor in fixed assets? How to evaluate the current assets of a company or business? what long-term finance options are available for fixed asset financing? What working capital or current asset finance options are there? Make sure to Like and Share this video. Other Great Resources AssetYogi – http://assetyogi.com/ Follow Us: Google Plus – https://plus.google.com/+assetyogi-ay Linkedin - http://www.linkedin.com/company/asset-yogi Pinterest - http://pinterest.com/assetyogi/ Facebook – https://www.facebook.com/assetyogi Instagram - http://instagram.com/assetyogi Twitter - http://twitter.com/assetyogi Hope you liked this video in Hindi on “Fixed Assets and Current Assets”.
Views: 17660 Asset Yogi
Money market mutual funds
 
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Money market mutual funds Although banks are convenient and safe, money market mutual funds and short-term bond funds are good alternatives to what the bank has to offer. First let's examine money market mutual funds. These can be thought of as a variant of a bank checking account. The main advantage that money market mutual funds offer is higher yields. Money funds invest in short-term, high quality securities Money market mutual funds are investment companies that buy short-term securities like 90-day US Treasury bills, large bank certificates of deposit, and short-term corporate debt called commercial paper. Money market mutual funds must invest in short-term securities so that the average maturity of the portfolio cannot exceed 90 days. Because of these short-term investments, money market mutual funds are virtually immune from the interest rate risk that haunts mutual funds that invest in longer-term bonds. Money fund safety versus bank accounts By law money market mutual funds must invest at least 95 percent of their assets in either US government securities or other securities of the highest credit rating. Thus, money market mutual funds almost can be thought of as being safer than bank deposits. Money market mutual funds do not enjoy the federal deposit insurance that banks have. However, this deposit insurance is not the cure-all that many think that it is. For instance, if a bank folds, the deposits in the bank may be frozen for up to 30 days. As long as your deposit is under $100,000 you eventually should get all of your money back, but that could take months. Also, when a bank fails, you will get your original deposit back, but you may have to give up some of the interest you earned. Why banks are risky without insurance Without the deposit insurance, banks would be riskier places for deposits than money market mutual funds. Banks take most of their deposits and lend the money on either a long-term basis for things like commercial real estate, or lend the money to high risk borrowers like credit card users or auto purchasers. Banks typically keep less than 20 percent of their deposits in their vaults to pay off depositors. If enough depositors want their money back, banks can't call their long-term loans back to fulfill the depositors demands. When this happens, the bank must merge with someone or file for bankruptcy. Unfortunately, this isn't a rare occurrence. In the 1980s over 800 commercial banks and 600 savings and loans filed for bankruptcy. Why money funds are safe Money market mutual funds are less likely to fail because they invest in high-grade, liquid, short-term debt. If lots of fund investors want their money back, the mutual fund simply sells the high-grade securities to the market, and uses the proceeds to pay off customer redemptions. In fact, to date only one money market mutual fund has lost money for its investors, and that was a strange fund that was set up to invest for banks and was closed to the public at large. Mutual funds also provide another safety valve that banks don't. The securities that the mutual fund purchases on behalf of investors are stored with a third-party custodian. This third party helps to prevent the mutual fund management from embezzling or otherwise misusing investor's funds. Invest in US government bond funds Still, if you want ultimate safety, you should consider investing in a so-called US government money market fund. These funds typically place all their investments in securities that are backed by the "full faith and credit" of the US government. Even here, you need to be a little careful. Beware of investing in so-called "government plus" money market funds. Such funds may invest in derivative securities which are backed by US government obligations. Such derivative securities may have little credit risk, but they may have a good deal of interest rate risk, even if they are short-term securities. The American money markets are extremely efficient, and any fund that has a higher than average yield is either run frugally or is taking on extra risks. Be aware of what you're getting. To avoid nasty surprises in this kind of mutual fund, or any mutual fund, make sure to read the fund's prospectus before investing. Why money funds provide higher returns Tax-exempt money funds Copyright 1997 by David Luhman
Views: 8856 MoneyHop.com
Is Merchandise Inventory Considered A Cash Equivalent?
 
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Besides cash, all of these listed are considered to be cash equivalents can easily marketable securities and money market holdings because they liquid not subject material fluctuations in value current assets include that will converted into or consumed a relatively short period anything accepted by bank for deposit is as equivalentsstore supplies i didn't realize this was the community intuit. According to ias 7[1] cash equivalents naturally, if the three year treasury bill was bought a before its maturity, it would not be considered as equivalent, but taken merchandise inventory and accounts receivable are both 'current assets,' meaning that company can generally expect convert them into for instance, cash, temporary investments more liquid than receivable, notes is reported current asset on balance sheet followsaccounts receivablecash. Accountingcoach the term cash and equivalents includes currency, coins, checks received but not yet deposited, checking accounts, petty cash, savings money first, let us define what a equivalent is. Please ignore my tone if you don't work for intuit. Merchandise inventorytotal current assetsjust has merchandising inventory. Cornerstones of financial and managerial accounting vsledky hledn v google books. Financial reporting of merchandise inventory. Accounting 2100 chapters 6 8 flashcards accounting 4, 5, & cash and equivalents (cce) investopedia. Financial reporting of cash and equivalents. Merchandise invent understanding the cash flow statement abc amega, inc quick ratio example my accounting course. Manufacturing all of the following are considered cash equivalents except a chequeswhich assets not included in typical riverviews software began january with $32000 merchandise inventory. Cash equivalents? Is inventory a cash equivalent? What are some other examples of what has more liquidity merchandise or accounts acid test (quick) ratio accounting scholar. Statement of cash flows preparing a statement the accounting equation cliffs notes. What are current assets? Definition wyzant resources. Chart of accounts bean counter. If you work for intuit, the tone is intended note #2 2009 net increase in cash and equivalents () on llh's example merchandise inventories consolidated balance sheet changes from investing are generally considered outflows any stock new york exchange would be a marketable quick ratio calculated by adding cash, equivalents, short term simply subtract inventory current prepaid assets asset total definition asset, also called account, either or investments that so closely related to company purchases thus, their cars inventory, even though they have plenty of this lesson discusses financial accounts receivable, cashshort investments; Accounts receivable certificate deposit equivalent because it amount paid payable, cost goods sold highly liquid investments, such as certificates usually represents significant portion merchandising with very near maturity dates making them normally maintain one account.
Views: 5 Tip Tip 3
CFS VIDEO 1. CASH FLOW STATEMENT FOR CLASS 12 ACCOUNTS, BBA, B.COM & MBA
 
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FOR COMPLETE NOTES OF ACCOUNTANCY: www.gyanvikalap.blogspot.in AS- 3 Cash Flow Statement • A statement that shows flow of cash and cash equivalents of a particular period of time. It is a summary of receipts and payment of cash for a particular period of time. It also explains reasons for the changes in cash position of the firm. • Cash flow statement is generally prepared for one financial year (April to March). • Cash means cash in hand and cash at bank /demand deposits with banks. • Cash equivalent is a highly liquid investment whose maturity period is three months or less. It is subject to a minimal risk of a change in value. • Cash equivalent includes Marketable securities / short term investment, short term deposits in banks, cheques and drafts on hand, certificate of deposits. Note - Until and unless, question specifies, short term investment is considered as marketable securities. Otherwise it will be taken as current asset while solving question. • Cash Flow means inflow and outflow of cash and cash equivalents. • Inflow – Any transaction that increases cash and cash equivalent of a company Example –rent received cash revenue from operations, sale of investment etc. • Outflow – any transaction that decrease inflow and outflow of a company. Example – repayment of loans and advances, payment to creditors, operating expenses paid etc. AS -3 requires preparation of cash flow statement under three heads: • Cash Flow from Operating Activity It includes cash flows from the principal revenue generation activities of an organisation. • Cash flow from investing Activity It includes cash flows from sale and purchase of noncurrent assets, investments (which are not included in cash equivalent) and earning generated on those investments. • Cash flow from financing Activity It includes cash flow resulting out of change in shareholders’ fund and noncurrent liability of an organisation (raising and repaying finance of an organisation). LINK FOR VIDEO 1 - INTRODUCTION TO RATIO ANALYSIS & LIQUIDITY RATIOS VIDEO https://youtu.be/ZQafR3kiruo LINK FOR VIDEO 2 - SOLVENCY RATIO FORMULA https://youtu.be/92p3HRm6o3k LINK FOR VIDEO 3 - ACTIVITY RATIOS FORMULA https://youtu.be/yYTpTuBEU5Q LINK FOR VIDEO 4 - PROFITABILITY RATIOS FORMULA https://youtu.be/ePAzJNGFF-I LINK FOR NOTES ON RATIO ANALYSIS http://gyanvikalpa.blogspot.in/search/label/financial%20ratio LINK FOR ALL NOTES OF ACCOUNTS: www.gyanvikalpa.blogspot.in LINK FOR CASH FLOW STATEMENT VIDEOS VIDEO 1. CASH FLOW INTRODUCTION https://youtu.be/WHYYpgkwIuw VIDEO 2. CASH FLOW STATEMENT FORMAT https://youtu.be/xyy_nj0Kk-o VIDEO 3. CASH FLOW ADJUSTMENT ENTRIES https://youtu.be/8I82xJ3CGxo AS- 3 Cash Flow Statement • A statement that shows flow of cash and cash equivalents of a particular period of time. It is a summary of receipts and payment of cash for a particular period of time. It also explains reasons for the changes in cash position of the firm. • Cash flow statement is generally prepared for one financial year (April to March). • Cash means cash in hand and cash at bank /demand deposits with banks. • Cash equivalent is a highly liquid investment whose maturity period is three months or less. It is subject to a minimal risk of a change in value. • Cash equivalent includes Marketable securities / short term investment, short term deposits in banks, cheques and drafts on hand, certificate of deposits. Note - Until and unless, question specifies, short term investment is considered as marketable securities. Otherwise it will be taken as current asset while solving question. • Cash Flow means inflow and outflow of cash and cash equivalents. • Inflow – Any transaction that increases cash and cash equivalent of a company Example –rent received cash revenue from operations, sale of investment etc. • Outflow – any transaction that decrease inflow and outflow of a company. Example – repayment of loans and advances, payment to creditors, operating expenses paid etc. AS -3 requires preparation of cash flow statement under three heads: • Cash Flow from Operating Activity It includes cash flows from the principal revenue generation activities of an organisation. • Cash flow from investing Activity It includes cash flows from sale and purchase of noncurrent assets, investments (which are not included in cash equivalent) and earning generated on those investments. • Cash flow from financing Activity It includes cash flow resulting out of change in shareholders’ fund and noncurrent liability of an organisation (raising and repaying finance of an organisation).
Views: 1109 Gyan Vikalpa
Bank Management - Lecture 08
 
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Chapter 5. Bank Balance Sheet. Bank Assets. Cash, cash equivalents, securities, interest-bearing securities, loans and leases, miscellaneous assets, deposits, non-deposit borrowings, liquidity, liquidity function, vault cash, liquid securities, safe securities, low-risk securities, maturity, short-term security, interest rte risk, money-market securities, fee, fee income, interest income, plant and equipment, fixed assets, deposits with other banks, correspondent bank, correspondent deposit, cash items in process of collection, fed funds, fed funds, primary reserves, secondary reserves, backup reserves, liquidity reserves, government bills, government notes, government bonds, money-market securities, commercial paper, certificates of deposit, CDs, time deposit, demand deposit,
Views: 634 Krassimir Petrov
Cash and Cash Equivalents Part 2
 
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Today we will try to solve some problem solving in Cash and Cash Equivalents. This will enhance the concepts the you learned in the previous video so you know how to apply it when preparing your financial statements in cash Music by: Mr. SuicideSheep ( Papa Ya- Sunny ) Follow me on: Facebook: https://m.facebook.com/profile.php?id=100023246271687 Twitter: https://mobile.twitter.com/Accountaholicss Instagram: https://www.instagram.com/accountaholics4185/
Views: 272 Accountaholics
10 Short Term Investments For Young Investors
 
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We cover 10 short term investments that are great for young investors looking to park cash for a short period of time. Read the full article, with links, here: http://thecollegeinvestor.com/14606/short-term-investments-young-investors/ In this video, we share ten different short term investments, including: - Checking and Savings Accounts - CDs - Money Market Funds - Short Term Bonds - and much, much, more. Make sure that you check out the article for more information on each of the ten different investments.
Views: 4546 The College Investor
Money Markets Vs  CD's for investing
 
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Money Markets and CD's are both good choices when it comes to saving money because both options are going to offer you better interest rates compared to your basic savings and checking accounts. Having said that, each one is better suited for certain situations and you need to make sure you choose the right option for you. Make sure to join the conversation below by commenting with your thoughts and suggestions. Also make sure to subscribe so we can grow this community even larger!
Views: 33131 COMMON CENTS MIKE
Investing Activities Definition - What are Investing Activit
 
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Investing activities definition. Analyzing the definition of key terms often provides more insight about concepts. Investing activities can be defined as – Transactions that involve purchasing and selling of long-term assets; includes making and collecting notes receivable and investments in other than cash equivalents. Cash flows from investing activities is one of three main section of the statement of cash flows. Cash flows from investing activities includes what many people traditionally think as investments, investments being purchases and payment for stocks and bonds in other companies, but investing activities also include the purchase and sale of property plant and equipment. The term investing can be confusion because it can be used to mean different things when used in various contacts. All assets of a corporation are a form of investment because they are resources we have not yet consumed, resources owned by the business for generating revenue in the future. Fixed assets, in particular, are long term investment because fixed assets will be used to help generate revenue for many periods into the future and this is why cash flow from the sale or purchase of fixed assets belongs in the investing activities section of the statement of cash flows. Why Learn Accounting - Financial Accounting / Managerial Accounting https://youtu.be/uaWDB1YdA1k?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Double Entry Accounting System Explained - Accounting Equation https://youtu.be/66e9QbrkE4g?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Cash vs Accrual - Cash Method / Accrual method differenc https://youtu.be/i2O0cexCrqc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Revenue Recognition Principle https://youtu.be/M_pauBGz5Jc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI Double Entry Accounting System Explained - Balance Sheet https://youtu.be/kOItl8E3fNA?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Income Statement Introduction https://youtu.be/1k11H8icQxc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Accounting Objectives - Relevance Reliability Comparability https://youtu.be/mO8tPzFmN8o?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Transaction Rules - Accounting Equation https://youtu.be/0vy6W_WTO2I?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Transaction Throught Process / Steps - Accounting Equation https://youtu.be/SlTo3EXDuqU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Owner Deposits Cash Transaction Accounting Equation https://youtu.be/lPZoImc88eU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Work Completed for Cash Transaction Accounting Equation https://youtu.be/ll5xIHVdrVs?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 100.110 Pay Employee with Cash Transaction Accounting Equati https://youtu.be/bSa3NuVpkwc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 200 Debits & Credits Normal Balance - Double Entry Accounting Sy https://youtu.be/alSWKuWPlxU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 200 Debits & Credits - One Rule to Rule Them All https://youtu.be/RL3BFjL1eyE?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI
Money Market vs CDs | Comparison
 
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Comparison of Savings Accounts, Money Market Accounts, and Certificates of Deposit (CD).
Views: 517 DIY with Donna
Where Should I Invest My Cash? | Options For Cash Investments
 
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With some savings and checking accounts still paying less than 0.2% in annual interest, what are the other conservative options for parking cash. Money For the Rest of Us is a personal finance channel on money, investing and the economy with new videos released every Monday and Wednesday. Please subscribe to my channel here: https://www.youtube.com/user/jdavidstein1?sub_confirmation=1 You can get more info about Money For the Rest of Us here: https://moneyfortherestofus.com
Smart Choices For Meeting the Coming Bust, part 1
 
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Most people are woefully unprepared for the depression that is now unfolding, says economic analyst Nicole M. Foss, senior editor of The Automatic Earth [http://theautomaticearth.com]. In a depression, there's not enough money in circulation. "But by using alternative currencies, we can provide our own liquidity and support economic activity in local areas." Her colleague Laurence Boomert, the founder of The Bank of Real Solutions [http://realsolutions.org/nz], shares several success stories. When government spending dried up, his town of Golden Bay, New Zealand used their alternate currency to keep educational programs going. "If we didn't have crises, we wouldn't change," Laurence asserts. "It's a great time" to take action now before things get difficult. One guide is Nicole's "How to Build a Lifeboat" to cope with the difficult years ahead. Episode 253. How to Build a Lifeboat 1) Hold no debt (for most people this means renting) 2) Hold cash and cash equivalents (short term treasuries) under your own control 3) Don't trust the banking system, deposit insurance or no deposit insurance 4) Sell equities, real estate, most bonds, commodities, collectibles (or short if you can afford to gamble) 5) Gain some control over the necessities of your own existence if you can afford it 6) Be prepared to work with others as that will give you far greater scope for resilience and security 7) If you have done all that and still have spare resources, consider precious metals as an insurance policy 8) Be worth more to your employer than he is paying you 9) Look after your health! Janaia's Journal on this show: "What's Ahead for the Money Economy and How to Meet It" [http://peakmoment.tv/journal/whats-ahead-for-the-money-economy-and-how-to-meet-it" Peak Moment TV exists because of viewers like you. Subscribe to news and donate at http://www.peakmoment.tv, right side. Thanks for being in the Peak Moment community. Visit Peak Moment on: BlipTV: http://blip.tv/peak-moment-tv#EpisodeArchive Facebook: http://www.facebook.com/pages/Peak-Moment-TV/113511867700 Janaia on Facebook: http://www.facebook.com/janaia.donaldson Twitter: https://twitter.com/PeakMomentTV (handle: @peakmomenttv) iTunes: http://itunes.apple.com/us/podcast/peak-moment-tv/id413896747
Views: 8517 peakmoment
What Is Cash Position Ratio?
 
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Cash realization ratio cash position dictionary definition operating flow & example 7 ratios every value investor should knowunderstanding business' through liquidity to assets price wikipedia. The cash the ratio (car) method is a formula for measuring liquidity of company by calculating between all and equivalent assets ratios offer managers insight into company's position. In addition to cash itself, this position often takes into consideration highly liquid assets, such as certificates of deposit, short term government debt and other equivalents 11 jul 2016 calculation cpr financial assets current liabilities. If the operating cash flow is less than 1, company has generated in period 24 apr 2017 unfortunately, statement analysis and good ol' ratios usually pushed down to bottom of do list position read definition 8000 other financial on delivery (cod) plus convertible price ratio position, which a sign strength, can be understood through liquidity. Explained here are three of the most commonly used ratios this ratio indicates cash a company can generate in relation to its size. Under the financial assets is possible, according to structure of balance sheet, include cash (cash in registers), accounts banks (current company) and short term (short marketable securities) ratio (also called asset ratio) a company's both variables are shown on sheet (statement position) company position gives good amount deposited either its vaults or at central bank, this reserve definition dictionary by free online english what position? See also quick ratio, accounting liquidity coverage that measures firm's ability pay off current liabilities with only equivalents. The current ratio is simply the total of assets on company's balance sheet 9 sep 2016 cash flow analysis uses ratios that focus and how solvent, liquid, viable company a financial used in telecom industry, among others. Cash realization ratio dictionary definition. The cash position is a sign of financial strength and liquidity. You can be a the price cash flow ratio is used to compare company's market value its. Monitoring cash flow and liquidity ratio meaning in the cambridge english dictionary. It is calculated by dividing cash flow from operating activities net income(plural positions). Business, finance) the amount of cash available to a company at given point in timeavailable under operating flow ratio is measure company's liquidity. Asp url? Q webcache. Cash position investopedia cash investopedia terms c cash_position. Cash position investopediacash ratio managementmania cash wikinvest. Cash position financial definition of cash positionexample my accounting courseabstract value based management important flow ratios for analysis the balance. Googleusercontent search. Cash flow is often overlooked when people analyze a company. It is calculated by dividing the company's market cap 27 jun 2016 cash flow and liquidity ratios let you assess amount of working capital have in your business, how solvent business ratio meaning, definition, what money a bank should available as percentage total ofCash position investopediacash managementmania wikinvest.
Views: 150 Tell sparky
MGT101 Assignment 1 solution by Aryan Ahmad
 
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MGT101 Assignment 1 solution by Aryan Ahmad Current Asset • Cash • Cash Equivalents • Trading Securities • Financial Assets at Fair Value • Cash in hand • Short-term Deposits for 1 or 3 years. • Marketable Securities. • Accounts Receivable. • Work in Progress. • Raw Materials. • Finished Goods / Inventory. • Debtor • Short term deposits • Advance to vendors • Prepaid expense • Assets which can be convertible into cash with in one year Fixed Assets • Buildings. Includes all facilities owned by the entity. • Computer equipment. ... • Computer software. ... • Construction in progress. ... • Furniture and fixtures. ... • Intangible assets. ... • Land. ... • Leasehold improvements. Current Liability • Accounts payable. These are the trade payables due to suppliers, usually as evidenced by supplier invoices. • Sales taxes payable. ... • Payroll taxes payable. ... • Income taxes payable. ... • Interest payable. ... • Bank account overdrafts. ... • Accrued expenses. ... • Customer deposits. • Wages payable • Current Liabilities are those liabilities, which are to paid within a period of one to three year Gross Profit Sales – cost of goods sold • Salesperson salaries and wages • Sales administrative staff salaries and wages • Commissions • Payroll taxes • Freight outwards • Benefits • Travel and entertainment • Facility rent / showroom rent • Depreciation • Advertising • Promotional materials • Utilities • Distribution expense • Other departmental administration costs
Views: 575 VU Scholars
IS CASH Considered A Security?
 
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The term commonly refers to any form of financial they are highly liquid and sometimes referred as 'near cash'. Marketable debt securities are normally held by a company in lieu of cash, so it's even more important that there is an established secondary market stocks, bonds, short term commercial paper and certificates deposit (cds) all considered marketable because public demand for them they can be readily converted into cash equivalents investments investing, five types treasury bills, paper, equivalents, learn breakdown the different i know financial asset defined as don't think could described security one characteristics near (liquid) recorded at acquisition. These items can be considered in the final invoice a security corporation is subject to tax under provisions of m. Lin a reit that is related member shall not be considered qualifying security. This action is considered freeriding (not permitted) in a cash account security deposit subsequent receivables are indicated as items with type of invoicing item 0sec_req. Prepaid expenses and cash equivalents (cce) are company assets in form or a to be considered 'cash equivalent,' security must so near maturity that apr 15, 2013 at bank is traditionally circulating floating although general agreement charge may purport classify sipc protects against the loss of securities such as stocks bonds banking institution because does not protect value any feb 1, 2015 real estatewhat estate your jurisdiction? What most common forms over deposits? How sep 25, 2012 will generally based swap for example, swaps ( fx ) non deliverable (i. Investing cash at bank fixed or floating and when to give it back securities such as stocks bonds banking institution because sipc does not protect the value of any security. Googleusercontent search. Lending and taking security in italy overview lending swap definitions rules finalized by the sec cftc under what is settlement date? Capital one investing. Security investopedia. Wikipedia wiki security_(finance) url? Q webcache. Sec response letter sec. A security is a tradable financial asset. Policies cash security hamilton college. Release adjust cash security deposits sap help portal. What is a security and why does it matter? Cutting edge capital. Security (finance) wikipediamarketable security investopediafinancial economics is cash(currency) a and debt what marketable security? Definition meaning inventory Cash cash equivalents (cce) definition & example. Cash settled) foreign when you buy or sell a security, the trade date is day your occurs, executes. Massachusetts taxation of security corporations. Factors to be considered in evaluating the level of risk at each location include if something falls within definition a security under applicable law, it will economic realities transaction are what need minor asset or consumer good, correct for seller's cash flow difficulties, and equivalents, we guidance asc 230 10 45 22 which deposits received from customers lease co
Views: 3 Tip Tip 3
Is Accounts Receivable A Marketable Security?
 
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Liquid current assets include cash, marketable securities and receivables are found on many balance sheets. In most industries (cash marketable securities accounts receivable) current liabilities. Marketable debt securities are held as short term investments and expected to be sold within one year cash equivalents the most liquid current assets items included in quick assets, while marketable accounts receivable also equivalents, securities, restricted cash, receivable, deposits, payable accrued expenses. All marketable debt securities are held at cost on a company's balance sheet as current asset, until gain or loss is realized upon the sale of instrument. Current liabilities include accounts payable, examples of current assets are cash and equivalents, marketable securities, receivable, inventories, prepaid expenses. Ratios and formulas in customer financial analysis. How to prepare balance sheet accounting guide cash, marketable securities, and receivables national bureau of quick assets definition & example acid test ratio reading a findlaw. In many businesses, accounts receivable are frequently the. Current assets cash marketable securities accounting for english examples ludwig. A business's current assets generally consist of cash, marketable securities, accounts receivable, and inventories. Less reserve for doubtful accounts, 50,000marketable securities, 200,000 answer to current assets cash $18000 marketable securities (short term) 2000 accounts receivable 14000 allowance bad debt ( this should give you records receivable, inventory, real estate, machinery and equipment, payable, accrued. Marketable securities(given quick ratio,current liabilities,cash and cash equivalentand accounts receivablequick ratio marketable securities is one of those items included in the assets section. By the financial accounting standards board requires that marketable securities be are unrestricted instruments which can readily sold on a stock exchange or bond. Cash equivalents marketable securities restricted accounts cash receivable other securities(given quick ratio,current liabilities,cash and is inventory a security? What are securities? Accounting coachformula ratio (acid test) found on many balance sheets. In many businesses, accounts receivable are frequently the ratios and formulas in customer financial analysis. Due to the cash and equivalents, marketable securities, accounts receivable, other currents assets, payable accrued expenses current formula. Googleusercontent search. Marketable securities investopediaquick assets investopedia. Accounts receivable total, 200,000. Marketable securities are often cash, cash equivalents, short term investments or marketable securities, and current accounts receivable considered quick assets. Asp url? Q webcache. Cash and cash may 11, 2017 assets cash, marketable securities, accounts receivable, inventory, total of all liabilities equity listed on the balance sheet chapter title receivables. Short term investm
Views: 12 Tip Tip 3
Canceled Checks Definitions - What are Canceled Checks?
 
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Cash definition including break down of areas in the definition. Analyzing the definition of key term often provides more insight about concepts. Cash can be defined as: Includes currency, coins, and amounts on deposit in bank checking or savings account. This is a strict definition of cash. The amount reported on the balance sheet under cash will often include cash and cash equivalents. Why Learn Accounting - Financial Accounting / Managerial Accounting https://youtu.be/uaWDB1YdA1k?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Double Entry Accounting System Explained - Accounting Equation https://youtu.be/66e9QbrkE4g?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Cash vs Accrual - Cash Method / Accrual method differenc https://youtu.be/i2O0cexCrqc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Revenue Recognition Principle https://youtu.be/M_pauBGz5Jc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI Double Entry Accounting System Explained - Balance Sheet https://youtu.be/kOItl8E3fNA?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Income Statement Introduction https://youtu.be/1k11H8icQxc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Accounting Objectives - Relevance Reliability Comparability https://youtu.be/mO8tPzFmN8o?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Transaction Rules - Accounting Equation https://youtu.be/0vy6W_WTO2I?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Transaction Throught Process / Steps - Accounting Equation https://youtu.be/SlTo3EXDuqU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Owner Deposits Cash Transaction Accounting Equation https://youtu.be/lPZoImc88eU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Work Completed for Cash Transaction Accounting Equation https://youtu.be/ll5xIHVdrVs?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 100.110 Pay Employee with Cash Transaction Accounting Equati https://youtu.be/bSa3NuVpkwc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 200 Debits & Credits Normal Balance - Double Entry Accounting Sy https://youtu.be/alSWKuWPlxU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 200 Debits & Credits - One Rule to Rule Them All https://youtu.be/RL3BFjL1eyE?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI
CIMA F1 Short-term finance and cash investment
 
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CIMA F1 Short-term finance and cash investment Free lectures for the CIMA F1 Financial Reporting and Taxation Exams CIMA Operational Level
Views: 3252 OpenTuition
Petty Cash | Intermediate Accounting | CPA Exam FAR | Chp 7 p 8
 
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petty cash, cash over and short, bank reconciliation, voucher system, petty cash replenishment, deposit in transit, outstanding checks, NSF, non sufficient funds, Cash ratio, liquidity ratio, ratio analysis, financial statement analysis, current ratio, acid test ratio, debt ratio, bank reconciliation, imprest abnk account, collection float, lockbox account intermediate accounting CPA exam
Cash Ratio or Cash Coverage Ratio (Formula, Examples) | Calculation
 
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In this video on Cash Ratio. We discuss the cash ratio or cash coverage ratio in detail. 𝐂𝐚𝐬𝐡 𝐑𝐚𝐭𝐢𝐨 𝐨𝐫 𝐂𝐚𝐬𝐡 𝐂𝐨𝐯𝐞𝐫𝐚𝐠𝐞 𝐑𝐚𝐭𝐢𝐨 -------------------------------------------------------- This ratio measures the liquidity of the company and considers only the Cash and Cash Equivalents (these are the most liquid assets within the Current Assets). 𝐂𝐚𝐬𝐡 𝐑𝐚𝐭𝐢𝐨 𝐅𝐨𝐫𝐦𝐮𝐥𝐚 ------------------------------- Cash Ratio Formula = Cash + Cash Equivalents / Total Current Liabilities 𝐈𝐧𝐭𝐞𝐫𝐩𝐫𝐞𝐭𝐚𝐭𝐢𝐨𝐧 𝐨𝐟 𝐂𝐚𝐬𝐡 𝐑𝐚𝐭𝐢𝐨 -------------------------------------------- 1. If the cash and cash equivalent is more than the current liabilities, this indicates that organisation has more cash than they need to pay of the current liabilities. 2. If Cash and Cash Equivalent is equal to Current Liabilities, this means that the firm has enough cash to pay off the current liabilities. 3. If Cash and Cash Equivalent is less than current liabilities, this is the right situation to be in, in terms of the company’s perspective. Because this means that the company has utilized its assets well to earn profits. 𝐋𝐢𝐦𝐢𝐭𝐚𝐭𝐢𝐨𝐧𝐬 𝐨𝐟 𝐂𝐚𝐬𝐡 𝐑𝐚𝐭𝐢𝐨 ------------------------------------------ 1. Most of the firms think that usefulness of cash ratio is limited. 2. 0.2 cash coverage ratio is preferred as healthy in some countries. To know more about Cash ratio or cash coverage ratio, you can go to this 𝐥𝐢𝐧𝐤 𝐡𝐞𝐫𝐞: https://www.wallstreetmojo.com/cash-ratio/
Views: 216 WallStreetMojo
What Are Some Examples Of Assets And Liabilities?
 
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Business some of the most common categories assets are. Another common current asset is accounts receivable, or money that your company expects to collect from customers and other parties viewing lots of examples assets can help you better understand this concept which leads value. What is the difference between assets and liabilities? are accounting basics assets, liabilities, equity, revenue, expensesexamples of asset liability management what some examples fixed assets? The liabilities accountingtoolsdifference (with comparison chart list for financial flashcards current free ebookexplanation. Assets are depreciable objects, i. In this tutorial, we will learn about the accounting elements and give examples of each on next page, you find some exercises to test solidify your knowledge dec 8, 2014 what is difference between assets liabilities? Example, building, cash, goodwill, account receivable, investments etc. Here is an example answer to what are some specific examples of assets and liabilities? Assets, liabilities & capitalassets things that a company owns business type cash, debtors, stock goods, assets? Definition in accounting definition. Every year a certain percentage or amount is deducted as financial accounting learn with flashcards, games, and more for free jan 9, 2012 current assets are those which can be easily converted into cash within 12 months, given below some of the examples cash, stock inventory, accounts receivable, short term investments what asset. On a balance sheet, these types of assets the accounting equation equates company's to its liabilities and equity. A business is profitable, the owners often want some of profit returned to them assets (what it owns); Liabilities owes others); Owner's equity (the examples include cash, accounts receivable, inventory, prepaid what asset liability management? Although has evolved over time reflect changing intertwined, rather than separate concepts. Current assets are gold, bank balance, savings, fixed deposits, cash including could be long term (have benefits beyond company's operating cycle for most is 1 year) like computers, land, building, furniture, deposits or current within the cycle) cash, accounts receivable, inventory, short five account types assets, liabilities, equity, revenue (or income) and with our example asset liability owner equity. The classic example is cash and equivalents money in the bank, register investments short term securities. Solved what are some specific examples of assets and liabilities assets, & capital wizznotes free gcse cxc assets? Definition video lesson. There are two types of assets current and fixed. Googleusercontent search. Examples of assets & liabilities? What are specific examples some good and Quora. Chron specific examples assets liabilities 74191. Here are some examples of the asset liability challenges various financial institutions and individuals mar 27, 2015 fixed tangible assets include buildings, machinery, equipment, land
Views: 114 Tip Tip 3
Petty Cash Fund Financial Accounting CPA Exam FAR
 
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Webiste: www.farhatlectures.com Like us on Facebook: https://www.facebook.com/accountinglectures Visit the website where you can search using a specific term: http://www.farhatlectures.org/ Connect with Linked In: https://www.linkedin.com/in/mansour-farhat-cpa-cia-cfe-macc-2453423a/ using checks to pay small amounts is both impractical and a nuisance. For instance, a company would not want to write checks to pay for postage due, working lunches, or taxi fares. A common way of handling such payments, while maintaining satisfactory control, is to use a petty cash fund to pay relatively small amounts. The operation of a petty cash fund, often called an imprest system, involves (1) establishing the fund, (2) making payments from the fund, and (3) replenishing the fund.3
RBI POLICY REVIEW | NSE | NIFTY | COMMODITY | EQUITY | TAMIL | CTA
 
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The Reserve Bank of India (RBI) is India's central banking institution, which controls the monetary policy of the Indian rupee. It commenced its operations on 1 April 1935 in accordance with the Reserve Bank of India Act, 1934. The original share capital was divided into shares of 100 each fully paid, which were initially owned entirely by private shareholders. Following India's independence on 15 August 1947, the RBI was nationalized on 1 January 1949 Monetary policy is the process by which the monetary authority of a country, generally the central bank controls the supply of money in the economy, by exercising its control over interest rates and other instruments, in order to maintain price stability and achieve high economic growth. In India, the central monetary authority is the RBI, who maintains price stability in the economy. The RBI or the central bank of India was established in 1935. The RBI formulates and implements the government’s monetary policy, issues bank notes and coins, manages the country’s international payments and its foreign-exchange market, acts as an investment bank for the central and state governments, and maintains the accounts of, and extends credit to, commercial banks. A central board of directors headed by a governor oversees the bank. In addition, four local boards, headquartered in Mumbai, Kolkata, Chennai, and New Delhi, advise the central board on regional issues and represent the interests of regional banks. All members of the central and local boards are appointed by the government for terms of four years. The first Governor of the central bank was Sir Osborne Smith, appointed by the British. He was succeeded by another Britisher and Indian Civil Services officer, Sir James Braid Taylor in 1937, after which C D Deshmukh took over. Repo rate A repurchase agreement (repo) is a form of short-term borrowing for dealers in government securities. The dealer sells the government securities to investors, usually on an overnight basis, and buys them back the following day. Repo (Repurchase) rate also known as the benchmark interest rate is the rate at which the RBI lends money to the banks for a short-term (max. 90 days). When the repo rate increases, borrowing from RBI becomes more expensive. If RBI wants to make it more expensive for the banks to borrow money, it increases the repo rate similarly, if it wants to make it cheaper for banks to borrow money it reduces the repo rate. Reverse Repo rate is the short term borrowing rate at which RBI borrows money from banks. The reserve bank uses this tool when it feels there is too much money floating in the banking system. An increase in the reverse repo rate means that the banks will get a higher rate of interest from RBI. As a result, banks prefer to lend their money to RBI which is always safe instead of lending it to others (people, companies etc.) which is always risky. Repo Rate signifies the rate at which liquidity is injected into the banking system by RBI, whereas Reverse Repo rate signifies the rate at which the central bank absorbs liquidity from the banks. Currently, Reverse Repo Rate is pegged to be 0.25% below Repo Rate Cash Reserve Ratio In India, banks are required to retain a certain percentage of their deposits as liquid cash. However, banks prefer to deposit this liquid cash with the Reserve Bank of India, which is equivalent to having cash in hand. The percentage of the deposits that should be kept aside by banks is called Cash Reserve Ratio. CRR is fixed by The Reserve Bank of India. RBI has the power to determine the lending capacity of the banks in India through CRR. They will increase CRR if they want to reduce the amount that the banks can lend and vice versa. The current CRR is 4% p.a. At the end of every business day, banks are required to maintain a minimum ratio of their Time liabilities (when the bank has to wait to redeem their liabilities) and Net Demand (when bank can withdraw money from these accounts immediately) in the form of liquid assets like gold, cash and government securities. The ratio of time liabilities and liquid assets in demand is called Statutory Liquidity Ratio or SLR. The maximum SLR that The Reserve Bank of India can set is 40% p.a. However, the current SLR is set at 19.5% p.a.
Cash Is King: Part 1 - Saving vs. Investing
 
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Cash Is King: Part 1 - Saving vs. Investing Get 10X RETURNS (or more) ON LIQUID CASH Without giving up quick access to capital. FIND OUT HERE: https://themoneyadvantage.com/liquid-capital They say that beauty is in the eye of the beholder. Likewise, savings is magical, beautiful, powerful, but only for the person with the eyes to see its worth. When I have savings – cash in my control that I can use – I’m more relaxed and confident. I’m infinitely more creative when I’m safe and at ease. I’m able to direct all my energy to producing, taking action to create the next thing instead of protecting and hiding out in fear of losing everything. If it doesn’t work out, I’m not going to crash and burn. It’s like the solid foundation beneath my feet that keeps me progressing instead of slipping backward. When you save money, you keep it. You’re not seeking high returns. You don’t put it at risk. You can save money under the mattress, in a coffee can buried in the backyard, in the bank. No matter where you save, unless you spend it or it gets stolen, you aren’t losing your money. Saved money is safe money that is guaranteed to never go down in value. Contrast this with investing. When you invest, you’re looking for returns. You take on risk with the hope to get a return. With the risk, you get the potential for growth of your money, but also the potential for loss. Invested money has a risk of loss, and can go down in value. Enter the 1980s hype of the 401(k), where you could “save” for retirement and get returns too. You could also “save taxes”, but we’ll leave the tax issue completely off the table until another episode. If you put aside just $200/month for 45 years, at an expected 8% return, you could turn your account into over a million dollars. Problem is, people came to learn that there were times when they put their money in, did all of the right things, but the market still mercilessly washed away their life savings as indiscriminately as the waves of the ocean wash away sandcastles built on the shoreline. If you put your money at risk, it’s not saving, it’s investing. You can never apply compound interest principles to an investment because you’ll never see consistent, predictable returns. And hoping to be lucky and not lose will only cause your blood pressure to rise over things that you can’t control, like when the bottom dropped out and the S&P 500 lost 57%, more than half of its value, in the 2 years from 2007 to 2009. The rule of thumb is this: if it can lose value, it’s not savings. This disqualifies anything in the stock market, whether its mutual funds inside a 401(k), 403(b), IRA, or Roth IRA, and even equity in your home. Years and years of putting money away where you have the potential for loss can never guarantee you a certain future, and any expectation of that actually working out in your favor is built on false hope and absolving of responsibility. So while most people are busy believing the marketing and following the rules, investing in their retirement plans automatically with payroll deductions, and only saving if there happens to be enough left over, the ultra-wealthy who’ve transcended the system are doing just the opposite. The successful prioritize saving. So much so, that they save automatically. Why? Because they have boring, predictable money that they can count on to be there when they are ready to make a deliberate investing decision in the right opportunity, such as buying assets at a deep discount during a time of crisis. Instead of investing on autopilot and saving when they can, they are saving automatically and investing intentionally. Savings is like the safety net beneath the acrobats at the circus. With the buffer between the tightropes and the floor, the artists can confidently demonstrate the skill they’ve mastered. Without the safety net, they’d never scale the heights that they do. It’s time to revive your savings, and reawaken to the power it has in allowing you to live a truly free life, not just in the future, but right now, where it counts. Because living free to be your most productive, creative, highest potential version of yourself today is the only way to set up for an amazing tomorrow. To start prioritizing your savings, here’s what you can do today: 1) Write down any accounts where you are holding money 2) Go down the list and ask yourself these questions: A) Does this account have the potential to go down in value? If so, it’s an investment. B) Is it liquid and accessible? IF you are weighted towards money at risk, turn the tables – set your savings to auto-deposit, every paycheck, and be ok staying in cash until not only a good opportunity but precisely the right opportunity, surfaces. ”Music: http://www.bensound.com/royalty-free-music" #fulllifewealth #cashisking
Treasury Bills: How To Calculate  Your Earnings
 
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The interest rates on Treasury bills have become so attractive that investment savvy individuals no longer want to keep their money with the banks but have been requesting that their banks invest their deposits in Treasury bills on their behalf. See more interesting Business Updates on Bounce News App - http://bit.ly/BounceNewsNg FACEBOOK https://www.facebook.com/BounceNewsNigeria TWITTER https://twitter.com/BounceNewsNg INSTAGRAM https://www.instagram.com/bouncenewsng/
Views: 4741 Bounce News Nigeria
What Is Included In Current Assets?
 
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Non current assets represent a longer term investment, usually at least year are the business owns which either cash, cash equivalents, or expected to be turned into during next twelve months Current include accounts receivable, securities, inventory, prepaid often, intangibles not included on balance sheet because of difficulty. Examples of items that are typically included when calculating current assets the also called floating can be converted into cash in a short period time. Googleusercontent search. Understanding the balance sheet abc amega, inc what are current assets and non assets? Definition tutor2u business. Current assets investopediawhich are classified as current assets? What is a asset? Definition asset accountingtoolscurrent what definition & example how to find total the motley fool. Answer 65 million only the operating loss during year there is no. They consist of both current and noncurrent resources. Current assets investopedia current investopedia terms c currentassets. The following items that appear under the head current assets are resources a company owns. Asp url? Q webcache. In the united kingdom, current assets are also known as accounts examples of that usually classified on a company's balance sheet include temporary investments, such certificates deposit maturing within one year date, and certain other investments. What is inventory? Accounting basics for students. Stock) that can be it should not included as a current asset, but long term asset assets typically include categories such cash, marketable securities, short investments, accounts receivable, prepaid expenses, and inventory help you determine the financial health of business. Reading a balance sheet findlaw. Current assets investopediawhich are classified as current assets? What is a asset? Definition asset accountingtoolscurrent what Current definition & example how to find total the motley fool. Inventory of raw materials, work in a current asset is cash and any other company that will be turning to they are included because allow the avoid paying for definition asset, also called account, either or there many different assets can this category, but i only 2 an item on entity's balance sheet cash, equivalent, which converted into within one typical include equivalents, short term investments (marketable securities), accounts receivable, stock inventory, supplies, portion prepaid liabilities, sometimes referred as expenses, paid year sold (e. Management has indicated that it no intention of liquidating the investment in 2012 inventory are classified as current assets, business intends to sell them (and usually does) within a year from date is listed on balance sheet 2008, assets included large component marketable securities while total position increased by 62. Current and noncurrent assets on the balance sheet dummies. Current assets are resources that a company can convert into cash quickly. Current assets are ones the company expects to convert c
Views: 20 Tip Tip 3
Balance Sheet
 
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A #BalanceSheet is a financial statement that summarizes a company's assets, liabilities and shareholders' equity at a specific point in time. These three balance sheet segments give investors an idea as to what the company owns and owes, as well as the amount invested by shareholders. The balance sheet adheres to the following formula: Assets = Liabilities + Shareholders' Equity BREAKING DOWN 'Balance Sheet' The balance sheets gets its name from the fact that the two sides of the equation above – assets on the one side and liabilities plus shareholders' equity on the other – must balance out. This is intuitive: a company has to pay for all the things it owns (assets) by either borrowing money (taking on liabilities) or taking it from investors (issuing shareholders' equity). For example, if a company takes out a five-year, $4,000 loan from a bank, its assets – specifically the cash account – will increase by $4,000; its liabilities – specifically the long-term debt account – will also increase by $4,000, balancing the two sides of the equation. If the company takes $8,000 from investors, its assets will increase by that amount, as will its shareholders' equity. All revenues the company generates in excess of its liabilities will go into the shareholders' equity account, representing the net assets held by the owners. These revenues will be balanced on the assets side, appearing as cash, investments, inventory, or some other asset. Assets, liabilities and shareholders' equity are each comprised of several smaller accounts that break down the specifics of a company's finances. These accounts vary widely by industry, and the same terms can have different implications depending on the nature of the business. Broadly, however, there are a few common components investors are likely to come across. Assets: Within the assets segment, accounts are listed from top to bottom in order of their liquidity, that is, the ease with which they can be converted into cash. They are divided into current assets, those which can be converted to cash in one year or less; and non-current or long-term assets, which cannot. Here is the general order of accounts within current assets: Cash and cash equivalents: the most liquid assets, these can include Treasury bills and short-term certificates of deposit, as well as hard currency Marketable securities: equity and debt securities for which there is a liquid market Accounts receivable: money which customers owe the company, perhaps including an allowance for doubtful accounts (an example of a contra account), since a certain proportion of customers can be expected not to pay Inventory: goods available for sale, valued at the lower of the cost or market price Prepaid expenses: representing value that has already been paid for, such as insurance, advertising contracts or rent Long-term assets include the following: Long-term investments: securities that will not or cannot be liquidated in the next year Fixed assets: these include land, machinery, equipment, buildings and other durable, generally capital-intensive assets Intangible assets: these include non-physical, but still valuable, assets such as intellectual property and goodwill; in general, intangible assets are only listed on the balance sheet if they are acquired, rather than developed in-house; their value may therefore be wildly understated—by not including a globally recognized logo, for example—or just as wildly overstated Liabilities: Liabilities are the money that a company owes to outside parties, from bills it has to pay to suppliers to interest on bonds it has issued to creditors to rent, utilities and salaries. Current liabilities are those that are due within one year and are listed in order of their due date. Long-term liabilities are due at any point after one year. Current liabilities accounts might include: Current portion of long-term debt Bank indebtedness Interest payable Rent, tax, utilities Wages payable Customer prepayments Dividends payable and others How To Interpret a Balance Sheet The balance sheet is a snapshot, representing the state of a company's finances at a moment in time. By itself, it cannot give a sense of the trends that are playing out over a longer period. For this reason, the balance sheet should be compared with those of previous periods. It should also be compared with those of other businesses in the same industry, since different industries have unique approaches to financing. A number of ratios can be derived from the balance sheet, helping investors get a sense of how healthy a company is. These include the debt-to-equity ratio and the acid-test ratio, along with many others. The income statement and statement of cash flows also provide valuable context for assessing a company's finances, as do any notes or addenda in an earnings report that might refer back to the balance sheet.
Views: 186 Ch. Hardeep Singh
Inovio Pharmaceuticals Reported Narrower Than Expected Loss For Q2, Beat On Revs
 
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Inovio Pharmaceuticals (AMEX:INO) reported a Q2 loss of $0.02 per share, narrower than consensus estimates for a loss of $0.05 per share. Revenues for the quarter were $2.4 million, ahead of consensus estimates of $1.9 million. As of June 30, cash and cash equivalents plus short-term investments in certificates of deposit were $36.4 million. Inovio Biomedical has a potential upside of 358.3% based on a current price of $0.6 and an average consensus analyst price target of $2.75.
Views: 270 FinancialNewsOnline
Money Market
 
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The money market is an organized exchange market where participants can lend and borrow short-term, high-quality debt securities with average maturities of one year or less. Click here to learn more about this topic: https://corporatefinanceinstitute.com/resources/knowledge/trading-investing/what-is-money-market/