Accounting Question:Julia Ltd is a Namibian entity that manufactu
Accounting
Question:
Julia Ltd is a Namibian entity that manufactures electronic equipment. The year-end of Julia Ltd is 30 June. On 1July 2014 Julia Ltd acquired 65% interest in Olga Ltd, an entity with a functional currency of Euro (€). The consideration amounted to N$10 000. At the date of acquisition Julia Ltd determined that a plot owned by Olga Ltd was undervalued by N$1 200. The trial balance of the two entities for the year ended 30 June 2015 is given below. Julia Ltd (N$) Olga Ltd (€) Land and buildings 524 000 356 Plant and equipment 282 000 674 Investment in Olga Ltd 10 000 0 Inventory 83 000 54 Accounts receivable 95 000 78 Bank 102 000 93 Share capital 200 000 100 Retained earnings 1 July 2014 355 000 972 Long term loan 130 000 86 Accounts payable 76 000 24 Sales 740 000 165 Cost of sales 296 000 66 Operating expenses 109 000 26 The following exchange rates applied: Closing rates 1€$ 30 June 2014 12.87 1 July 2014 12.74 30 June 2015 11.98 Average rates 1 July 2013 – 30 June 2014 13.04 1 July 2014 – 30 June 2015 13.65 Additional information The functional currency of Julia Ltd is Namibian dollars (N$), and this is also the presentation currency. Ignore deferred tax. Julia Ltd measures non-controlling interest at the proportionate share of the attributable assets and liabilities of the acquiree. Required Prepare the translated trial balance of Olga Ltd for the year ended 30 June 2015. (9) Prepare all the pro-forma journal entries to account for the consolidation of the Julia Ltd group. Narrations are required. (16⅟₂) Prepare the following consolidated annual financial statements of Julia Ltd for the year ended 30 June 2015: Statement of profit or loss and other comprehensive income. (4) Statement of financial position. (11) Statement of changes in equity. (5⅟₂) Show your workings.
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Human Resource Management
Question:
The health care industry is in a constant state of change. From the delivery of care to payment models and legislation, the changing nature of the industry impacts organizations, providers, nonclinical employees, and patients. For this Discussion, you examine the changing nature of health care and consider the impact of these changes on health care careers. To prepare for this Discussion: Analyze the changing nature of the health care industry, including health care reform, the volume to value-based shift, and the industry’s emphasis on a culture of excellence. How have these changes impacted the type of workforce and types of positions where there will be more demand? What are the implications of the changing nature of workforce demands on human resource professionals? What impact does competition for quality employees have on human resource managers? http://www.hhnmag.com/articles/4012-take-a-look-at-how-market-forces-will-impact-health-care just a page will do thanks
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Accounting
Question:
what is the difference between managerial and finacial accounting
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Accounting
Question:
Need Help with the following: aslo the attachment is the same. need all answers but question 8 is the main one overall. ANNUAL REPORT PROJECTASSIGNMENT 9STOCKHOLDERS’ EQUITYName of company chosen: _______________________________ Refer to the financial statements and notes to the financial statements. The first note,“Summary of Significant Accounting Policies,” provides information about the company’s accountingmethods. You will also need to refer to the other notes to the financial statements andto the financial statements themselves in order to answer the following questions.IMPORTANT: Indicate the page number on which the information was foundTHE BASICS 1. How many shares of common stock have been issued? _______________________How many shares are outstanding? ________________ Page _____If these numbers differ, explain why.2. Does the company have any preferred stock outstanding? ______________________If so, how many shares? _________ Par value _______ Dividend rate ___________ Page _____3. Does the company report any stockholders’ equity accounts other than contributedcapital (capital stock), paid-in capital in excess of par (additional paid-in capital) andretained earnings? List these accounts and their amounts (for example, treasury stock, accumulatedother comprehensive income) Page _____FURTHER ANALYSIS4. Calculate the following ratios for each of the three years presented in the stockholders’equity statement: (You may be able to find the year-end stock price in the financial reviewor financial highlights section of the annual report. If the year-end price is not available,compute the average of the high and low prices for the fourth quarter. Show your computations.Indicate the page(s) which contain theinformation used in the computations.Market Update:(Stock price this week)Price_________ondate___________ 28 | Annual Report Projecta. Dividend payout ratio = Total cash dividends paid on common stockNet income Page _______________________ __________________ __________________ current year last year two years agob. Dividend yield = Dividends paid per share Page _____ Stock price at year-end__________________ __________________ __________________ current year last year two years agoc. Earnings per share (provided in income statement) Page _______________________ __________________ __________________ current year last year two years agod. Price-earnings ratio = Market price per share of stockEarnings per share__________________ __________________ __________________ current year last year two years agoe. Return on common stockholders’ equity =Net income – preferred stock dividendsAverage common stockholders’ equityYou will find prior years’ stockholders’ equity in the Five-Year Summary of Selected Financial Data.Current year Prior year5. Explain what information each of these ratios provides. Use complete sentences.(a)(b)(c)(d)(e) Annual Report Project | 296. Compare the dividend payout, dividend yield, price-earnings ratio and return on equity(current year) to industry averages.Your company IndustryDividend payout ____________ ____________Dividend yield ____________ ____________Price-earnings ratio ____________ ____________Return on equity ____________ ____________How does your company compare to others in the industry?7. Refer to the financing activities section of the company’s cash flow statement.Page _____(a) What amount, if any, was received from common stock issued in each of the years presented?__________________ __________________ __________________ current year last year two years ago(b) What amount, if any, was paid to purchase treasury stock in each of the years presented?__________________ __________________ __________________ current year last year two years ago(c) What was the amount paid in dividends in each of the years presented?__________________ __________________ __________________ current year last year two years ago(d) Did these activities result in a net increase or decrease in the company’s cash balance?INFORMATION FOR DECISION MAKING8. Based on the ratios computed in question 4 and your understanding of their meaning as indicatedin question 5, evaluate the company’s stock as an investment. Refer to each of the ratiosin your discussion.
