OpenERP Training in Pakistan from NUST, Islamabad (Non OpenERP Partner)

Dear Viewers,

NUST offering OpenERP training. NUST is one of the ‘TOP 100 UNIVERSITIES IN ASIA’ and one of the best educational industry in Pakistan. NUST have 16-18 schools of different areas in Pakistan including capital cities.

This workshop has been designed for both IT Professionals and people from Management background who would like to explore how HRM can be effectively managed through an open source ERP solution. The workshop is also beneficial for IT and Management students to know about state of the art in ERP solutions deployment and its related challenges.

Please Follow the details from given advertisement.

Registration: http://www.seecs.nust.edu.pk/openerp

Contact With:

SCHOOL OF ELECTRICAL ENGINEERING AND COMPUTER SCIENCE

A center of excellence for quality education and research

Sector H-12 Islamabad Tel: 051 9085 2400 Fax: 051 8317363 info@seecs.nust.edu.pk  www.seecs.nust.edu.pk  www.nust.edu.pk

Dividend, Book Value, Market Value, Subscribed Shares Calculation

Balance Sheet of a company:

Balance Sheet of a Business
Assets		Liabilities & Stockholders Equity
Current Assets(Includes Subscribed Receivable 7200000)	31629714	Current liabilities	15387428
Fixed Assets	53856000	long-term liabilities	10258286
		Stockholders’ equity	59840000
Total Assets	85485714	Total	85485714

Statement of Shareholders equity:

Shareholders Equity
Preferred Stock Par Value Rs. 100 Callable at Rs, 102 Authorized Shares 200000 Dividend per Share Rs. 6		12000000
Total Preferred Stock at par		12000000
Common Stock Par Value Rs. 5 Authorized Shares 5000000
Issued	10000000
Subscribed	4000000
Total Common Stock at Par		14000000
Additional Paid in Capital:
Preferred Stock at premium	360, 000
Common (including subscribed) at premium	30800000
Total Additional Paid in Capital		31160000
Retained Earning		2680000
Total Stockholders Equity		59840000

Preparation of Cash Flow statement of PEPSICO using Indirect Method example 2

Note: In this second example of cash flow preparation, I am using the actual data of PEPSICO.

How to prepare cash flow from the start, you can check my post previous http://mohsinpage.wordpress.com/2010/11/15/preparation-of-cash-flows-statement-using-direct-method-example-1/. In my previous post used additional information extracted from the analyses of two year balance sheet. In this tutorial I will analyze whole two year balance sheet and will extract additional information in the categories of Operating activities, Investing activities and Financing Activities.

Analyze the Balance Sheet and income statement:

Below is the balance sheet of PEPSICO of 2000 and 2001 and income statement .of 2001

CONSOLIDATED BALANCE SHEET FOR PEPSICO,INC., AS OF DEC 31
Millions of dollars
	2001	2000
Assets
Current Assets
Cash and equivalent	1649	1505
Receivable	2142	2129
Inventories	1310	1192
Other Current Assets	752	791
Total Current Assets	5853	5617
Fixed Assets
Property, Plant and Equipment	12866	11466
Less: Accumulated Depreciation	5990	4908
Net Fixed Assets	6876	6558
Net Intangible Assets	4841	4714
Other Assets	4125	3868
Total Assets	21695	20757
Liabilities and Shareholders Equity
Current Liabilities
Debt Due for repayment	354	202
Accounts Payable	1238	1212
Other Current Liabilities	3406	3381
Total Current Liabilities	4998	4795
Long term debt	2651	3009
Other long term liabilities	5398	5349
Total Liabilities	13047	13153
Shareholders Equity
Common Stock and other paid-in capital	35	667
Retained earnings	8605	6937
Total Shareholders equity	21695	20757
Total Liability and Shareholders Equity	21695	20757

Preparation of cash flows statement using Direct Method Example 1

Cash flows statement prepared using two financial statements, 1^st Income Statement and 2^nd Balance Sheet.

Before preparing cash flows statement,

a. Analyze Balance Sheet

b. Reordering of Income Statements

Step1:

a. Analyze Balance Sheet:

we will analyze balance sheet each account of current year and previous year. From balance sheet analyzing we extract additional information (AI) for cash flows statement and regroup these additional information in three major categories.

• Operational Activities
• Investing Activities
• Financing Activities

In this tutorial, I will not explain the analyzing of balance sheet, I just provide data in the form of additional information according to above three categories. I will use this categorize additional information for cash flow preparation directly.

VU Specialization Certification:Fall 2010 Subject FIN621 Financial Statement Analysis Assignment 1

Subject: FIN621 Financial Statement Analysis

Assignment # 1:

A. You are required to compare the two Trial Balances given above and prepare the adjusted journal entries that cause the changes in account balances.

B. You are also required to include an explanation (narration) as part of each adjusting entry.

Trial Balance

Adjusted Trial Balance

Solution: