2. By recognizing rentals as equipment sales in the current period, does this increase or decrease Xerox’s sales revenue in the future period?
Since such creative accounting is basically moving up future revenue boost current revenue, Xerox’s revenue in future periods is expected to decrease. If dealt properly, Xerox would have recorded revenue by $10 each month However, if Xerox records it
Net income?
When Xerox posted the journal entry for “exposed receivables” after they have admitted it, it would have meant a decrease in the book value of account receivables. Because a portion of account receivables have turned uncollectible, the contra-account, the allowances for bad debts, should be debited as the account receivables are credited. The total asset value would decrease in
Ⅰ. Executive Summary
Do you know how many kinds of pizza store in Korea? According to the recent research, the
number of pizza stores that have chain store are over 50. To live among many stores, owners
make a effort to advertise their pizza to consumer. Because their effort, some pizza stores are very
famous and familiar to consumer. However, as owners don't invest their money in
M&A 목표기업의 가치는 단순히 금전적으로 평가하기 어렵고, 인수경합가능성, 인수후에 예상되는 시너지 효과, 노동, 경영, 정부문제까지 포함한 위험관리등이 종합적으로 고려되어야 한다. 또한 목표기업에 대한 사전조사시에는 영업상 측면과 법률적 측면에서 종합적인 검토가 필요하다.
M&A를 위
worth attention how college students feel about meal expenses in the middle of the recession while stretching their little money. After having surveyed 2,277 college students for 'college student's consumption expenditure for the new semester'(Table 2),
it turned out that they feel the most inflation in the 'food expenses' item(40.8