Ripassiamo i concetti base in......podcast
Friday, January 25, 2008
Thursday, January 24, 2008
Dragon Ball Z Doushinji Yaoi
lezioni dal web - introduzione alla ragioneria
The state examination is the key milestone 5th year, the student what to do to get the examination without excessive anxiety?
The first step is to understand the mechanisms of the examination, the council "guide" the official, reached inside the website of the Ministry of Education The state examination is the key milestone 5th year, the student what to do to get the examination without excessive anxiety?
A suitable preparation, achieved during the year (even better in During the final three years) is essential to deal with serenity the written test and interview. Here we deal exclusively
of Business Administration, mentioned as a discipline which will focus on the second written test.
arguments beginning of the year: 
- industrial enterprises: - Organizational characteristics - the corporate information system - general accounts 
- from accounting to financial statements - the consolidation operations - epilogue and close accounts - the statement summarizing the economic and financial situation - the Financial Statements - an analysis of the budget (currently limited to the reclassification of the balance sheet
Bright Red Period Pain In Navel
Mappa dalla contabilità al bilancio
We are already at the end of the 1st quarter, it's time to step up the work of preparation for the State Exam. then resumed the publication of news and useful materials.
We are already at the end of the 1st quarter, it's time to step up the work of preparation for the State Exam. then resumed the publication of news and useful materials.
Rupert Grint's Ron Rap
Facciamo il punto della situazione
FINANCIAL ACCOUNTING Purposes and types of budget analysis The budget analysis is a fundamental technique used to know and understand the financial position of running a business. The aims of this technique allows us to get signs and symptoms related to the business through the critical examination of the value system.
Economic situation, attitude of management to achieve positive results sufficient to adequately compensate all the inputs that it uses; Finances, attitude of management to maintain over time the ' balance between revenue and expenditure, both in the short and medium to long term;
ratio analysis, is implemented by building a more or less extensive series of numerical relationships between balance sheet values.
analysis for flows, is the analysis of revenue and cash outflows of a company. The instrument is necessary to understand the sustainability of a business enterprise and is therefore a dynamic analysis. The budget analysis for indices are classified as:
- Insights: are the least significant and operate through comparisons and relations between values \u200b\u200bor sets of values \u200b\u200bof a single budget.
- temporal and sequential analysis: examine the performance of the index of a series of statements of a single company.
- Analysis of inter-company or industry: the company considered the indices are compared with those of other companies in that sector.
- Analysis and inter-temporal: it is the combination of the two types of analysis previously mentioned, which are not limited to compare the data in a single year but over several years.
analysis methodology of the scale, indicating
budget review
The first phase, the analysis and interpretation revisionary, ensure consistency between the budget items and the data that emerge from the accounts.
E 'analysis almost always internal organs revisional performed within the company, which makes use of the accounts.
The external analysis is carried out by external auditors who use the reports of external auditors. Reclassification of the budget
With this method has revised the values \u200b\u200bof the income that those balance sheet in order to obtain a structure that is functional for analysis.
selection and index calculation
At this stage the data is selected from the quantity of the quotients calculated. The excessive amount of data can complicate the formulation of conclusions.
Coordination of indexes and interpretative report
It 'important to derive the conclusions of the analysis from a reading of composite indices in the system, that is identified by logical-mathematical constraints and an examination of one or a few isolated data. 
mode reclassification of balance sheet and income statement
In questo modo l’attivo corrente sarà costituito da tutti gli elementi attivi del patrimonio che presumibilmente ritorneranno in forma liquida in breve periodo, e comprende le liquidità immediate, le liquidità differite e le disponibilità di magazzino.
L’attivo immobilizzato sarà formato da tutti quegli elementi attivi del patrimonio che sono destinati ad essere impiegati nei cicli produttivi aziendali per un periodo di longer and includes the tangible assets, intangible assets, financial assets.
sources of capital are distinguished in three rather different groups:
- Current liabilities, which include all short-term loans receivable;
- consolidated liabilities, which include loans receivable due after one year of the current financial year;
- Equity, a source of funding is intended to be part of the corporate structure of its assets and then placed in an indefinite period.
In proceedings for the reclassification of income essentially trying to get him to take a structure and a form that an understanding of the progressive formation of the net income for the year.
The form is suitable scale, be able to give evidence to the different areas of business management and to analyze the contribution that each has given to the overall profitability. Normally
are highlighted five areas where the results represent the components of the budget income, and these areas are precisely the characteristic or typical management, financial management, asset management or unusual, the extraordinary management and fiscal management.
the reclassified income statement in value added is the most frequently adopted by Italian companies.
The components of income are classified by nature and leads to intermediate results of major economic information. This configuration
value-added, as well as highlight the operating income, notes two important indicators:
- the value of output produced
- the added characteristic
The reclassification is as follows:
value of production allows us to assess the importance of individual classes that determine value, value added
characteristic is obtained by the difference between the value of production and cost of goods and services purchased from third parties and used in the production (external factors);
EBITDA obtained by subtracting the value characteristic added labor costs, expresses the contribution margin, which covers the fixed costs;
operating income, obtained by subtracting from the gross operating profit after depreciation and provisions, is an economic indicator of considerable interest because it indicates the ability of the perform their traditional production processes, resulting in an income appropriate to remunerate the financial capital, net of taxes,
income from current operations, obtained by considering the interest and financial charges atypical
income before taxes, which is calculated by adding the balance of 'area management extraordinary income from current operations, and finally
net income for the period, obtained by subtracting income taxes, and the assurance of return on equity. Main indices
Indexes are divided by their economic, financial or balance sheet.
The analysis of the economic situation in the income statement refer to percentage values, the indices of profitability and productivity ratios. This analysis is necessary to understand the ability of a company to reward ol'attitudine in fair measure the equity capital used in production processes, ie the capital to maintain it as a full risk.
They are part of this analysis, ROE, ROI, ROS, ROD the index incidence of non-management feature.
The analysis of the financial position of the indices making use of the composition of jobs, to study the elasticity of investment, the sources and composition, aimed to investigate the position of leverage and the degree of rigidity of funding , and indexes of correlation between sources and uses durable permanent, direct to examine the degree of solvency and solidity.
This analysis is intended to indicate whether the company has achieved a position of structural balance.
are included in this analysis uses the index of rigidity, elasticity index degli impieghi, il margine di struttura essenziale, il quoziente di autocopertura delle immobilizzazioni, il margine di tesoreria, l’indice di indebitamento (leverage).
Penna, Schievano, Fracchiolla, Marzullo, De Pedrillo, Bernardini, Ballarin, Tracitto
FINANCIAL ACCOUNTING Purposes and types of budget analysis The budget analysis is a fundamental technique used to know and understand the financial position of running a business. The aims of this technique allows us to get signs and symptoms related to the business through the critical examination of the value system.
The budget analysis is not only important for internal management (internal analysis) but also to learn about the management of external companies (external analysis). 
A simple reading of the budget is not enough to take the information for the interpretation Circulation of the company and evaluate its hypothetical perspective of management. They are then taken into account the three basic business situations: 
Economic situation, attitude of management to achieve positive results sufficient to adequately compensate all the inputs that it uses; Finances, attitude of management to maintain over time the ' balance between revenue and expenditure, both in the short and medium to long term; Balance Sheet, of the ability to maintain over time a capital structure that will enable it to continue to operate under conditions of equilibrium. 
The budget analysis is based on a comparison between the assets and the economic interpretation of financial statements under this comparison is performed by interpreting the data that are extracted from the budget by the analysis based on two basic methods: ratio analysis, is implemented by building a more or less extensive series of numerical relationships between balance sheet values.
analysis for flows, is the analysis of revenue and cash outflows of a company. The instrument is necessary to understand the sustainability of a business enterprise and is therefore a dynamic analysis. The budget analysis for indices are classified as:
- Insights: are the least significant and operate through comparisons and relations between values \u200b\u200bor sets of values \u200b\u200bof a single budget.
- temporal and sequential analysis: examine the performance of the index of a series of statements of a single company.
- Analysis of inter-company or industry: the company considered the indices are compared with those of other companies in that sector.
- Analysis and inter-temporal: it is the combination of the two types of analysis previously mentioned, which are not limited to compare the data in a single year but over several years.
analysis methodology of the scale, indicating
budget review
The first phase, the analysis and interpretation revisionary, ensure consistency between the budget items and the data that emerge from the accounts.
E 'analysis almost always internal organs revisional performed within the company, which makes use of the accounts.
The external analysis is carried out by external auditors who use the reports of external auditors. Reclassification of the budget
With this method has revised the values \u200b\u200bof the income that those balance sheet in order to obtain a structure that is functional for analysis.
selection and index calculation
At this stage the data is selected from the quantity of the quotients calculated. The excessive amount of data can complicate the formulation of conclusions.
Coordination of indexes and interpretative report
It 'important to derive the conclusions of the analysis from a reading of composite indices in the system, that is identified by logical-mathematical constraints and an examination of one or a few isolated data.
mode reclassification of balance sheet and income statement The process of reclassification of items in the balance sheet is according to financial criteria: 
- the activities are grouped according to the degree of liquidity, ie the propensity of corporate investment ( uses) a trasformarsi in forma liquida nel breve periodo, generalmente della durata dell’esercizio;
- le passività (fonti) sono ordinare secondo il tempo di esigibilità, ossia la loro attitudine a dar luogo a esborsi finanziari nell’esercizio o nei periodi successivi. - the activities are grouped according to the degree of liquidity, ie the propensity of corporate investment ( uses) a trasformarsi in forma liquida nel breve periodo, generalmente della durata dell’esercizio; In questo modo l’attivo corrente sarà costituito da tutti gli elementi attivi del patrimonio che presumibilmente ritorneranno in forma liquida in breve periodo, e comprende le liquidità immediate, le liquidità differite e le disponibilità di magazzino.
L’attivo immobilizzato sarà formato da tutti quegli elementi attivi del patrimonio che sono destinati ad essere impiegati nei cicli produttivi aziendali per un periodo di longer and includes the tangible assets, intangible assets, financial assets.
sources of capital are distinguished in three rather different groups:
- Current liabilities, which include all short-term loans receivable;
- consolidated liabilities, which include loans receivable due after one year of the current financial year;
- Equity, a source of funding is intended to be part of the corporate structure of its assets and then placed in an indefinite period.
In proceedings for the reclassification of income essentially trying to get him to take a structure and a form that an understanding of the progressive formation of the net income for the year.
The form is suitable scale, be able to give evidence to the different areas of business management and to analyze the contribution that each has given to the overall profitability. Normally
are highlighted five areas where the results represent the components of the budget income, and these areas are precisely the characteristic or typical management, financial management, asset management or unusual, the extraordinary management and fiscal management.
the reclassified income statement in value added is the most frequently adopted by Italian companies.
The components of income are classified by nature and leads to intermediate results of major economic information. This configuration
value-added, as well as highlight the operating income, notes two important indicators:
- the value of output produced
- the added characteristic
The reclassification is as follows:
value of production allows us to assess the importance of individual classes that determine value, value added
characteristic is obtained by the difference between the value of production and cost of goods and services purchased from third parties and used in the production (external factors);
EBITDA obtained by subtracting the value characteristic added labor costs, expresses the contribution margin, which covers the fixed costs;
operating income, obtained by subtracting from the gross operating profit after depreciation and provisions, is an economic indicator of considerable interest because it indicates the ability of the perform their traditional production processes, resulting in an income appropriate to remunerate the financial capital, net of taxes,
income from current operations, obtained by considering the interest and financial charges atypical
income before taxes, which is calculated by adding the balance of 'area management extraordinary income from current operations, and finally
net income for the period, obtained by subtracting income taxes, and the assurance of return on equity. Main indices
Indexes are divided by their economic, financial or balance sheet.
The analysis of the economic situation in the income statement refer to percentage values, the indices of profitability and productivity ratios. This analysis is necessary to understand the ability of a company to reward ol'attitudine in fair measure the equity capital used in production processes, ie the capital to maintain it as a full risk.
They are part of this analysis, ROE, ROI, ROS, ROD the index incidence of non-management feature.
The analysis of the financial position of the indices making use of the composition of jobs, to study the elasticity of investment, the sources and composition, aimed to investigate the position of leverage and the degree of rigidity of funding , and indexes of correlation between sources and uses durable permanent, direct to examine the degree of solvency and solidity.
This analysis is intended to indicate whether the company has achieved a position of structural balance.
are included in this analysis uses the index of rigidity, elasticity index degli impieghi, il margine di struttura essenziale, il quoziente di autocopertura delle immobilizzazioni, il margine di tesoreria, l’indice di indebitamento (leverage).
Penna, Schievano, Fracchiolla, Marzullo, De Pedrillo, Bernardini, Ballarin, Tracitto
Wednesday, January 23, 2008
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