HEALTH WEBSITES
THE BEST OF GLOBAL HEALTH WEBSITES
ترتيب مواقع الانترنت الطبية عالميا وافضلها
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1 http://www.nih.gov
2 http://www.webmd.com
3 http://www.myfitnesspal.com
4 http://www.mayoclinic.org
5 http://www.drugs.com
6 http://www.cdc.gov
7 http://www.medscape.com
8 http://www.psychologytoday.com
9 http://www.who.int
10 http://www.mayoclinic.org
11 http://www.medlineplus.gov
12 http://www.medicinenet.com
13 http://www.nhs.uk
14 http://www.kaiserpermanente.org
15 http://www.menshealth.com
16 http://www.medscape.com
17 http://www.mercola.com
18 http://www.apa.org
19 http://www.authoritynutrition.com
20 http://www.healthgrades.com
21 http://www.fda.gov
22 http://www.mensfitness.com
23 http://www.studentdoctor.net
24 http://www.patient.info
25 http://www.health.com
26 http://www.kidshealth.org
27 http://www.bmj.com
28 http://www.weightwatchers.com
29 http://www.prevention.com
30 http://www.sdsu.edu
31 http://www.nih.gov
32 http://www.self.com
33 http://www.nejm.org
34 http://www.cancer.org
35 http://www.zocdoc.com
36 http://www.aamc.org
37 http://www.heart.org
38 http://www.rxlist.com
39 http://www.fragrantica.com
40 http://www.clevelandclinic.org
41 http://www.top10homeremedies.com
42 http://www.niams.nih.gov
43 http://www.spine-health.com
44 http://www.webmd.com/skin-problems-and-treatments/default.htm
45 http://www.aafp.org
46 http://www.petmd.com
47 http://www.cancer.gov
48 http://www.steadyhealth.com
49 http://www.nimh.nih.gov
50 http://www.express-scripts.com
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CONSOLIDATION
CONSOLIDATION
STOCK INVESTMENTS INFORMATION THAT CAN BE FOUND IN THE FINANCIAL PAGES OF A NEWSPAPER ON STOCK
1) The high and low price for the past year.
2) The volume of sales for the day.
3) The low, high, and closing price for the day.
4) The current annual dividend and dividend yield.
5) The price-earnings ratio. Stocks of companies which are
unprofitable will not have P-E ratios.
SELLING LONG-TERM STOCK INVESTMENTS GAINS FROM THE SALE OF LONG-TERM INVESTMENTS IN STOCK
Example: A corporation purchases $50,000 of XYZ company stock, and sells it for $65,000 five years later. The brokerage fee is equal to $750, and another $250 is used for administrative expenses. What entry is necessary to record this transaction?
Entry: debit – Cash 64,000
credit – Investment in XYZ Company Stock 50,000
– Gain on Sale of Investments 14,000
SELLING LONG-TERM STOCK INVESTMENTS LOSSES FROM THE SALE OF LONG-TERM INVESTMENTS IN STOCK
Example: A corporation purchases $50,000 of XYZ company common stock, and sells it for $35,000 five years later. A brokerage fee of $500 is incurred as a result. What entry is necessary to record this transaction?
Entry: debit – Cash 34,500
– Loss on Sale of Investment 15,500
credit – Investment in XYZ Company Stock 50,000
BUSINESS COMBINATIONS MERGERS
When one company purchases all the properties of another company, and as a result the latter ceases to exist; a merger has taken place. The acquiring company takes over all assets and all liabilities. The acquiring company can make payment in the form of cash, assets, debt obligations, or capital stock. Mergers can produce legal, accounting, managerial, and financial problems. The most difficult task is deciding upon the correct value of the assets of the company being taken over. Besides the value of assets, the market price of both companies securities and their future earnings prospects must be taken into consideration.
CONSOLIDATED FINANCIAL STATEMENTS EXAMPLES OF INTERCOMPANY ITEMS THAT MUST BE ELIMINATED BEFORE A CONSOLIDATED FINANCIAL STATEMENT IS PREPARED
1) accounts payable and accounts receivable
2) notes payable and notes receivable
3) interest payable and interest receivable
4) sales and purchases
5) loans between companies
6) ownership of each other’s stock
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COST VOLUME PROFIT RELATIONSHIPS
COST VOLUME PROFIT RELATIONSHIPS
COST-VOLUME-PROFIT RELATIONSHIPS
Cost-volume-profit analysis examines the interrelationships between costs, revenues, selling prices, revenues, production volume and profits. Cost-volume-profit analysis is based on data provided by accounting. Total costs are separated into
1- variable costs which change with production level,
2- fixed costs which do not change with production level, and
3- mixed costs which are partly fixed and partly variable.
BREAK-EVEN ANALYSIS
At a break-even point, a business has neither profit nor loss. Break-even analysis is often used to predict and plan for the future. The break-even point is given by the quantity for which
REVENUES = FIXED COSTS + VARIABLE COSTS
where revenues and variable costs are estimated for various levels of production. A graphical representation shows that as fixed and variable costs increase, so does the break-even point. The break-even formula is modified to required a given profit.
BREAK-EVEN CHART
Break-even charts are used to help in understanding the relationships between sales, costs, and operating profits or losses. The capacity stated in percentage form is represented on the horizontal axis of the chart. Revenue and costs are represented on the vertical axis. The total costs line begins at a point on the vertical axis. This point is equal to total fixed costs. The sales line begins at zero. When the sales and total costs lines intersect, the break-even point has been reached.
PROFIT-VOLUME CHART
The profit-volume chart focuses on the profitability of a company. The vertical axis represents the maximum operating profit and the maximum operating loss that can be realized when capacity ranges from zero to 100%. The horizontal axis contains different levels of manufacturing capacity. Only one line is used by the profit-volume chart. This profit line begins at a negative point on the vertical axis which is equal to total fixed costs.
PROFIT-VOLUME CHART
When the profit line crosses the horizontal axis, a break-even point has been established. This break-even point is stated in terms of a productive capacity. The profit-volume chart can be used to measure the effects of changes in unit selling prices, total fixed costs, and unit variable costs. Each time such a change occurs, the profit-volume chart is revised.
SALES MIX
The sales mix must be taken into consideration because products have different selling prices, unit variable costs, and therefore profit margins. Starting with the proportion of each product in total revenue, each product selling price and cost, the contribution of each product to profits is determined. This information is incorporated on an increment basis product by product into the break-even analysis.
MARGIN OF SAFETY
The margin of safety is measured as either a sales dollar volume or a ratio. The margin of safety in terms of sales dollar volume is calculated by subtracting break-even sales from current sales. The margin of safety as a ratio is calculated by dividing the dollar volume sales safety margin by current sales. When the margin of safety is low, management must exercise caution because a small decline in sales revenue could lead to an operating loss.
CONTRIBUTION MARGIN RATIO
The contribution margin ratio is computed by subtracting variable expenses from sales and dividing the results by sales. The contribution margin ratio provides useful information on a firm’s profit potential and the relationships between costs, profits, and volume. Contribution margins are often used to set business policies. Firms with large contribution margins and excessive productive capacity often concentrate their efforts on increasing production and sales volume.