cash flow concept

write 400–600 words that respond to the following questions with your thoughts, ideas, and comments. This will be the foundation for future discussions by your classmates. Be substantive and clear, and use examples to reinforce your ideas. The time value of money concept is one of the 3 major principles of the study and practice of financial management. It is used to evaluate potential investments, determine a rate of return on a project, calculate the required payments on a loan or annuity, and estimate a future value of funds currently invested and the present value of funds to be received at some future date. It is imperative that managers at all levels of business have a working knowledge of this topic. In your first task, you have been asked to engage your colleagues in a detailed and documented discussion about the time value of money concept: what it is, why it is important, how it is used, and generally, how the applications to single and periodic payments are computed using various calculation methods and formulas. In your initial post, identify and recommend at least 1 credible Web site that an investor can visit to find the current market value of market indexes such as the Dow Industrial Averages, and address at least 3 of the following:

• What is the discounted cash flow concept, and why is it essential for financial managers to understand and employ this important concept?

• What are the methods associated with evaluating single or periodic payments, and what is at least 1 application of each?


• Discuss the different methods that can be used to calculate these amounts, and explain how at least 1 of these models can be used.

• How can the time value of money models or formulas be used to determine the rate of return for an investment or the time it will take for a current sum to grow to a desired future amount?

• Discuss the “Rule of 72” and how it can be used to estimate how long it takes for money to double at various rates of return.


Identify and recommend at least 1 credible Web site that an investor can visit to find the current market value of market indexes such as the Dow Industrial Averages.

Assignment Objectives 

Apply the time value of money in making financial decisions.

Use effective communication, team and problem-solving skills to collaborate on a project.


Transportation Logistics Management

MINIMUM OF 250 words each

Please Follow the directions.


Each student will reflect on the BP oil spill as it relates to the global supply chain – Examine the use of current transportation economic situations such as the 2010 BP oil spill in the Gulf of Mexico in the internet exercise discussion board.

Instructions:  Your initial post should be at least 250 words.


Please answer the following questions after reviewing the reading and lessons for Week 4.

Discuss the advantages and disadvantages of a push system and a pull system. Give specific product examples as part of your discussion that are not included in the readings for this week.

Instructions:  Your initial post should be at least 250 words

Cost, Volume, Profit Analysis spreadsheet

you received your instructor’s approval of your company and actual planned investment. begin working on the Cost, Volume, Profit Analysis spreadsheet provided for the project to outline the revenues, costs, expenses, and resulting cash flows. If you selected a manufacturing company and the project deals with a product or change in project, you will need to consider direct and indirect costs. Detail out your costs and cash flows. Make sure these are reasonable for the project you have selected.
 you should have all of your revenues, expenses, investments, profit, and resulting cash flows on an Excel worksheet complete with all calculations performed using Excel functions.
  • Name of Public company approved for project. JC Penney. Symbol JCP.
  • Reason chosen; to restore flagging sales back to strong financial footing.
  • Nature of investment for this company; explanation as follows….

Plan is to introduce two or three lines of product previously not carried by JC PENNEY. These products will surely bring in more clients who then will be exposed to more of the products that JC PENNEY has to offer. In addition I plan to revamp the online shopping experience, statistics show that consumers are more comfortable and adept at online shopping, Currently shoppers have to meet a certain amount of purchase before they qualify for free shipping. My plan will be to eliminate that and make shipping free of any amount spent to draw in more shoppers, introduce hassle free returns and exchanges while making sure that the profit line improves over a period of few years.

Instructions for the project excel template;

you will calculate the break-even point for the project and the expected financial returns.

  • Open the Cost-Volume-Profit spreadsheet that you have been working in and calculate the break-even point. Of your proposed project. (Access the CVP template if you have not yet begun this work)
  • The project must use a 6.5% cost of capital and a tax rate of 25%.
  • Complete IRR (Internal Rate of Return) and NPV (Net Present Value) for the project.
  • Make sure you show your Excel formulas or provide calculations so your instructor can review your work.
  • You should have also considered key points of any intangible benefits or costs associated with the project and begun supplementing your pro forma statement with sufficient background information to enable a prospective investor to decide if your company is worth investing in.

case study

From the case study below, prepare a report for the Board that either recommends the proposed changes or does not recommend the changes.  Support the decision with details from the case and outside sources.  (300-500 words)

Explain the following

  • Cost of Quality
  • Total Quality management (TQM)
  • Statistical Process Control (SPC)
  • Six Sigma
  • Relevant Costs
  • Sunk Costs
  • Cost Volume Profit (CVP)



Case study question: Swift Airlines Swift Airlines has a daily return flight from London to Nice. The aircraft for the flight has a capacity of 120 passengers. Swift sells its tickets at a range of prices. Its business plan works on the basis of the following mix of ticket prices for each day’s flight:


Business 30 @ £300 £9,000
Economy regular 40 @ £200 £8,000
Advance purchase 20 @ £120 £2,400
7-day-purchase 20 @ £65 £1,300
Stand-by 10 @ £30 £300
Revenue 120 £21,000


Swift’s head office accounting department has calculated its costs as follows:


Cost per passenger (to cover additional fuel, insurance, baggage handling etc.) assuming full load £25 per passenger

Flight costs (to cover aircraft lease, flight and cabin crew costs, airport and landing charges etc.) £3,000 (120 @ £25) £7,500 per flight

Route costs (to cover the support needed for each destination) £2,000 (based on ½ of the daily cost of £4,000 (balance charged to return flight)) Business overhead £3,000 (allocation of head office overhead)


Total £15,500


This results in a budgeted profit of £5,500 per flight, assuming that all seats are sold at the budgeted price. The head office accountant for European routes has advised the route manager for Nice that while the Nice–London inbound leg is breaking even, losses are being made on the London–Nice outbound leg. If profits cannot be generated, the route may need to be closed, with the aircraft and crew being assigned to another route. The route manager for Nice has extracted recent sales figures, a typical flight having the following sales mix:


% of tickets sold Business 60 18 @ £300 £5,400
Economy regular 70 28 @ £200 £5,600
Advance purchase 80 16 @ £120 £1,920
7-day purchase 75 15 @ £65 £975
Stand-by 100 10 @ £30 £300
Revenue 87 £14,195


The route manager has calculated a loss on each outbound flight of £1,305. She believes that there is a market for 48-hour ticket purchases if a new fare of £40 was introduced, as this would be £5 less than the price charged by a competitor for the same ticket. She estimates that she could sell 15 seats per flight on this basis. This would not affect either the 7-day purchase, which is used by business travelers, or stand-by fares, which are usually oversubscribed. The additional revenue of £600 (15 @ £40) would cover almost half the loss. The route manager has prepared a report for her manager asking that the new fare be approved and allowing her three months to prove that the new tickets could be sold. Comment on the route manager’s proposal. Case studies provide the reader with the opportunity to interpret and analyze financial information produced by an accountant for use by non-accounting managers in decision-making. There is a suggested answer for the case in Part IV, although the nature of case studies is that there is rarely a single correct answer, as different approaches to the problem can highlight different aspects of the case and a range of possible approaches are possible.



Objective: Evaluate and apply managerial accounting methods, describe double-entry accounting, and explain the financial planning process.  Introduction: Just as meteorologists use data and models to forecast the weather, business managers use data and models to forecast the future for the business. Businesses require accurate, complete and up-to-date financial information. The financial information shows the health of a business at any point in time and provides information for managers to use in strategic planning. Each component of the accounting process is a building block upon which financial decision-making is formalized.  Deliverables: The essay for this lesson is required to be a minimum of 750 words that clearly demonstrate your understanding of the activity. Essays should have a clear introduction, thesis statement and conclusion, written in APA format ( A minimum of three sources must be cited in-text and in the Reference list.   Activity Details:

 Step 1: 

Read the following questions, and use what you have learned about this lesson’s objectives to summarize your responses.

•What are the three main accounts a business maintains and what information is included in accounts? Why?

•What is double-entry accounting and why is double-entry accounting the only way to provide the most accurate financial information for business managers?

• Describe the accounting process used by a business manager to forecast the firm’s financial performance and financial needs over the next five years?


Step 2: Write a paper. Please review the essay rubric prior to proceeding.  Use these writing guidelines:

•Include a cover page and references in addition to your required word count.

• Use correct APA format.

•Double-space text.

•Use size 12 Times New Roman.

•Use section headings to organize. (optional)

•Indent paragraphs.

•Include in-text citations as appropriate.

•Use correct spelling, grammar, sentence structure and verb tense.


Purpose of Assignment

The purpose of this assignment is to help you become familiar with the parts of the multiple‐step income statement.

Assignment Steps

Resources: Financial Accounting: Tools for Business Decision Making

Scenario: An inexperienced accountant prepared this condensed income statement for Simon Company, a retail firm that has been in business for a number of years.


Income Statement
For the Year Ended December 31, 2017


Net sales


Other revenues



Cost of goods sold


Gross profit


Operating expenses

Selling expenses


Administrative expenses



Net earnings


As an experienced, knowledgeable accountant, you review the statement and determine the following facts:

  1. Net sales consist of: sales $911,000, less freight-out on merchandise sold $33,000, and sales returns and allowances $28,000.
  2. Other revenues consist of sales discounts $18,000 and rent revenue $4,000.
  3. Selling expenses consist of salespersons’ salaries $80,000, depreciation on equipment $10,000, advertising $13,000, and sales commissions $6,000.  The commissions represent commissions paid. At December 21, $3,000 of commissions have been earned by salespersons but have not been paid.  All compensation should be recorded as Salaries and Wages Expense.
  4. Administrative expenses consist of office salaries $47,000, dividends $18,000, utilities $12,000, interest expense $2,000, and rent expense $24,000, which includes prepayments totaling $6,000 for the first quarter of 2018.

Prepare a detailed multi-step income statement with a brief explanation of 700 words. Assume a 25% tax rate.

Show your work on the Excel® spreadsheet and submit with your explanation.

ACC403, Cost Behavior and Cost-Volume-Profit Analysis

Show computations in good format and explain answers as required. Write comments below the computations in Excel. MUST BE COMPLETED IN EXCEL.

Scenario A

Compute the break-even point in sales dollars if fixed costs are $200,000 and the total contribution margin is 20% of revenue.

Show the analysis in an excel table format, and write a one-paragraph interpretation of the information presented in the table.

Scenario B 

Danny Company makes and sells stuffed animals.  One product, Panda Bear, sells for $28 per bear.  Panda Bears incur fixed costs of $100,000 per month and a variable cost of $12 per bear.  How many Panda Bears must be produced and sold each month to break even?

Show the analysis in an excel table format, and write a one-paragraph interpretation of the information presented in the table..

Scenario C

Jerry is considering buying a company if it will break even or earn net income on revenues of $80,000 per month.  The company that Peter is considering sells each unit it produces for $5.  Use the following cost data to compute the variable cost per unit and the fixed cost for the period.  Calculate the break-even point in sales dollars.  Should Jerry purchase this company?

Volume (units)     Cost

8,000                          $70,000

68,000                       $190,000

Show the analysis in an excel table format, and write a one-paragraph interpretation of the information presented in the table.

Scenario D

Reliable Delivery currently delivers packages for $9 each. The variable cost is $3 per package, and fixed costs are $60,000 per month. Compute the break-even point in both sales dollars and units under each of the following independent assumptions. Comment on why the break-even points are different.

1. The costs and selling price are as just given.

2. Fixed costs are increased to $75,000.

3. Selling price is increased by 10%. (Fixed costs are $60,000.)

4. Variable cost is increased to $4.50 per unit. (Fixed costs are $60,000 and selling price is $9.)

5. Show the analysis in an excel table format, and write a one-paragraph interpretation of the information presented in the table.