البحث في الموقع

لقد أحضرت اليكم هذا الملف من أحدي المنتديات العربية والمأخوذ من أحدى المواقع الاجنبية فهذا الملف به العديد من التقارير الماليه الهامة والرسومات البيانية المفيدة جدا. وهو يقوم بعقد مقارنات بين أخر أربع ميزانيات ويقدم لك توقعا عن الأربع سنوات القادمة. بالاضافة الى اعداد Cash Flow Statement لاربع سنوات قادمة. هذا بالاضافة الى العديد من التحليلات الاخرى والتى اعدكم تجدوها بالملف. الملف روعة , فقط كل ما عليك ادخال الارقام فى Master Sheet فقط ومن ثم يقوم بترحيل البيانات الى جميع التقارير الموجودة بالملف. الملف بالمرفقات 1.rar

احتاج طريقة اعداد الــ Cash Flow + Budget او دوره فى هذا المجال

1-Assume that all the division managers do overstate cash flow projections in their proposals. What would you do if you were recently promoted to division manager and had to compete for funding under these circumstances. 2- What controls might be implemented to discourage the overstatement of capital budgeting estimates by division manager. وشكرا مقدما

صندوق سلف صندوق السلف في الاقتصاد (بالإنجليزية : Petty cash أو imprest fund) هو صندوق يوضع المال فيه نقدا إلى حين استخدامه ، وهومخصص لدفع المبالغ النقدية عندما يكون الدفع بواسطة الصك غير مناسبا . حيث المبالغ صغيرة وتوفر الطريقة إصدار الشيك وإمضائه ثم صرفه . وعندما يقوم أمين الصندوق بصرف أي مبلغ فهو يحتفظ بإيصال عن المبلغ . بذلك يكون مجموع النقد في الصندوق وإيصالات المدفوعات مساويا للمبلغ الأساسي في الصندوق . يخضع صندوق السلف إلى التفتيش المستمر حيث إغراء الاختلاس كبير . ومن تنظيمات صندوق السلف أن تكوّن المدفوعات نحو 10 % من المبلغ المودع في الصندوق ، وإجراء التفتيش كل شهر . وصناديق السلف منتشرة في إدارة المحلات التجارية . للاستفسار والمزيد من التفاصيل عرب مال

دورة تحويل النقد دورة تحويل النقد ( بالإنجليزية : Cash conversion cycle ) مصطلح يطلق على الفترة الزمنية التي يستغرقها مشروع ما منذ صرف النقد لشراء المواد الأولية والخدمات حتى تحصيل النقد من المبيعات الناتجة عن هذه المواد الأولية والخدمات، ويستخدم كمعيار لقياس كفاءة المشروع في إدارة السيولة ولتحديد مدى حاجته للنقدية لتمويل عملياته. فكلما طالت دورة تحويل النقد كلما احتاج المشروع لرأس مال أكبر، وكلما قلت تقل الحاجة لرأس المال المستثمر في المشروع. كما يمكن لمشروع أن يحقق دورة تحويل نقد أقل من الصفر، وذلك للمشاريع التي تحصل مبيعاتها نقدا قبل صرف قيمة المواد الأولية والخدمات اللازمة لها . للاستفسار والمزيد من التفاصيل عرب مال

CMA1.D5.a. construct a decision tree analysis, analyze decisions, and infer results based on the decision tree CMA1.D5.b. define and identify the assumptions of the decision tree analysis technique CMA1.D5.c. explain the relationship between decision trees and investment decisions CMA1.D5.d. describe the process used to estimate the cash flow and probability values used in decision tree analysis CMA1.D5.e. identify the benefits and shortcomings of a decision tree analysis

بالأمس كنت أقر في كتاب وقد وجدت النسبة التالية طبعا أحب أسال على الموضوع وبعدين نشرح عنها والنسبة كانت Cash burn Ratio هل منك من يسهم ويشرح لنا ما لديه من معلومه عن هذه النسبة وترجمتها بالعربي كمصطلح محاسبي متداول ?

أرجوا المساعدة في حلها من أهل الأختصاص Yasmeen has been recently appointed as accounting manager in the famous Abou Sina Pharmaceutical Company, a small family business run by Abou Sina himself. Its main activity is the distribution of pharmaceuticals acting as a liaison between factories and pharmacies. Yasmeen’s first assignment is to prepare the budget for the last four months of 2008. The usual form used for the cash flow budget is shown below but you can amend it as needed or even use you own if you prefer Cash Budget Sep Oct Nov Dec Estimated Cash Receipts From Credit Customers From Cash Sales Proceeds from fixed asset disposals = Total Cash Receipts Estimated Cash Payments Suppliers Wages and Salaries Fixed Asset Purchases Rent and Rates Other Overheads Loan Repayments = Total Cash Payments = Net Surplus (or deficit) Opening Cash Balance 1.100.000 = Closing Cash Balance After going through the files of her predecessors and after some discussions with her colleagues, Yasmeen was able to collect the following information, which she considers reliable enough: * Expected Sales: 1.000.000 SYP every month except September (Ramadan) when the sales doubles. Usually 40% of sales are on cash basis and the usual credit terms are 30 days. Except in Ramadan, where 75% of sales are cash! * The company puts a 35% mark-up on its purchases from its suppliers, who insist on a 25% downpayment when placing the order one month ahead of delivery, and the balance 75% is payable on delivery. It is the company’s policy to keep at all time in stock 500.000 SYP worth of goods (selling price). * The owner, Mr. Abou Sina, has a very beautiful secretary and rumour has it that Abou Sina is planning to leave his wife Im Sina and only son, Sina, and marry his secretary in October just after the Fitr Holidays. He is planning to buy her a solitaire for 550.000 SYP as a wedding present. * It is also expected that one of the used vans of the company be sold in November for 600.000 SYP and replaced in December with a new one paid cash 1.500.000 SYP * The monthly salaries of all the employees in the firm, including the very beautiful secretary, are 150.000 SYP and Abou Sina usually gives an end-of-year bonus equal to the monthly salary to all the employees, including the very beautiful secretary. The monthly rent is 20.000 SYP but it is paid every three months. The last payment was on June 15. * A loan from the bank for 1.250.000 SYP is due on Nov 23. * On average, Abou Sina’s expenses are about 30.000 SYP per month * In last year’s financial reports, it is stated that the depreciation of the machines and equipment is 120.000 SYP per annum. 1- Can you help Yasmeen prepare the budget on time, bearing in mind that some of the information she collected is not really necessary to prepare that budget but is just office gossip!!! 2- Also please prepare the budgeted income statement for the same period. 3- Write what Yasmeen could have written to her boss in the form of an office memo that would accompany the prepared budgets including her notes and comments on both budgets and what could be in order to minimize the risk of being unable to pay the liabilities on time. أرجوا أرسال الحلول الى mhdramadan@gmail.com

أرجوا منكم مساعدة على حل مثل هذه المسأل أو أرشادي لموقع يمكن فهم و حل مثل هذه المسألة Yasmeen has been recently appointed as accounting manager in the famous Abou Sina Pharmaceutical Company, a small family business run by Abou Sina himself. Its main activity is the distribution of pharmaceuticals acting as a liaison between factories and pharmacies. Yasmeen’s first assignment is to prepare the budget for the last four months of 2008. The usual form used for the cash flow budget is shown below but you can amend it as needed or even use you own if you prefer Cash Budget Sep Oct Nov Dec Estimated Cash Receipts From Credit Customers From Cash Sales Proceeds from fixed asset disposals = Total Cash Receipts Estimated Cash Payments Suppliers Wages and Salaries Fixed Asset Purchases Rent and Rates Other Overheads Loan Repayments = Total Cash Payments = Net Surplus (or deficit) Opening Cash Balance 1.100.000 = Closing Cash Balance After going through the files of her predecessors and after some discussions with her colleagues, Yasmeen was able to collect the following information, which she considers reliable enough: * Expected Sales: 1.000.000 SYP every month except September (Ramadan) when the sales doubles. Usually 40% of sales are on cash basis and the usual credit terms are 30 days. Except in Ramadan, where 75% of sales are cash! * The company puts a 35% mark-up on its purchases from its suppliers, who insist on a 25% downpayment when placing the order one month ahead of delivery, and the balance 75% is payable on delivery. It is the company’s policy to keep at all time in stock 500.000 SYP worth of goods (selling price). * The owner, Mr. Abou Sina, has a very beautiful secretary and rumour has it that Abou Sina is planning to leave his wife Im Sina and only son, Sina, and marry his secretary in October just after the Fitr Holidays. He is planning to buy her a solitaire for 550.000 SYP as a wedding present. * It is also expected that one of the used vans of the company be sold in November for 600.000 SYP and replaced in December with a new one paid cash 1.500.000 SYP * The monthly salaries of all the employees in the firm, including the very beautiful secretary, are 150.000 SYP and Abou Sina usually gives an end-of-year bonus equal to the monthly salary to all the employees, including the very beautiful secretary. The monthly rent is 20.000 SYP but it is paid every three months. The last payment was on June 15. * A loan from the bank for 1.250.000 SYP is due on Nov 23. * On average, Abou Sina’s expenses are about 30.000 SYP per month * In last year’s financial reports, it is stated that the depreciation of the machines and equipment is 120.000 SYP per annum. 1- Can you help Yasmeen prepare the budget on time, bearing in mind that some of the information she collected is not really necessary to prepare that budget but is just office gossip!!! 2- Also please prepare the budgeted income statement for the same period. 3- Write what Yasmeen could have written to her boss in the form of an office memo that would accompany the prepared budgets including her notes and comments on both budgets and what could be in order to minimize the risk of being unable to pay the liabilities on time.