1.

Nature of non-operating revenues and expenses

Income from continuing operations is usually presented in the following two formats: single-step or multi-step. In the single-step format, items are classified into two groups as follows: revenues and expenses. In the multi-step format, operating revenues and expenses are reported separately from non-operating revenues and expenses. Non-operating revenues and expenses are associated with secondary (not main/central/core) operations of an entity.

2. Examples of non-operating revenues and expenses

For example, universities main operations usually involve such activities as providing educational services, research funding, etc. As the result, in this case the following revenues and expenses may be classified as operational: tuition and fees, research grants, investment income, education expenses, etc. A university might recognize certain gifts and bequests as non-operating revenue as such revenue source might be not associated with the main activities of the university. A hospital might recognize the following items as non-operating revenues and expenses as such operations represent other health-care related activities: income from investments, appropriations (i.e., funds provided by government) and grants (i.e., funds given for special purposes), support services (e.g., parking fees, parking personnel wages, public relations expenses, revenue from the gift shop, cafeteria sales, income from hotel operations, and rental income). Non-operating revenues of a bank could be generated by such nonbanking activities as: insurance, real estate development, pension products, etc. An apartment complex might have the following sources of other income: vending machines, laundry, application fees, late fees, etc. In general, non-operating revenues and expenses are often combined and reported as other income (expense). An example of a multi-step format statement is presented below: Sales: Sales Less: Sales discounts Sales returns and allowances Net sales Cost of goods sold Gross profit Operating expenses: Selling expenses Sales salaries Commissions Advertising expense Supplies expense General and administrative expenses xxx xxx xxx xxx xxx xxx xxx (xxx) xxx xxx xxx xxx

Office salaries Bad debt expense Depreciation of office building Depreciation of office furniture Utilities expense Insurance expense Total operating expense Operating income Other revenues: Interest income Dividend income Other expenses: Interest expense Income from continuing operations

xxx xxx xxx xxx xxx xxx xxx (xxx) xxx

xxx xxx xxx

(xxx) xxx

To mask a decline in operating performance, a company might classify non-operating income as operating revenues or operating expenditures as non-operating expenses. To identify such type of earnings management, it is possible to look at temporal inconstancies in classifying revenues and expenses in accordance with companys definition of operating income and expenses.

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* AUTOMOBILES: Society of Indian Automobile Manufacturers said the cut in export duty drawback rates would impact profit margins of automakers. JBM Group has acquired the entire 50% stake of its partner in Thai Summit Neel Auto for an undisclosed amount. * AVIATION: Government has given unconditional guarantee to Air India 's proposed 74-bln-rupee non-convertible debenture issue. Aviation Minister Ajit Singh has said the government will ask German airline Lufthansa to start mentoring national carrier Air India for Star Alliance membership in lieu of the many facilities provided by the government to it. * BANKING: The finance ministry will urge the Reserve Bank of India to issue licences for new banks without waiting for changes in the Banking Regulation Act, saying the regulator has sufficient powers under the Companies Act to discipline errant lenders. * CONSUMER GOODS: Procter & Gamble plans to invest 15.40 bln rupees in its Indian arm P&G Home Products. * DIVESTMENT: The articles of association of NMDC, STEEL AUTHORITY OF INDIA, NTPC, and COAL INDIA have been amended to make it easy for the Centre to consider buyback as one of the alternative strategies for disinvestment. * ENERGY: Oil minister has said India 's crude oil output in 2012-13 (Apr-Mar) is seen 41.12 mln tn, up 8% on year. * OIL AND GAS: The oil ministry has ruled out any further increase in price of diesel in the near future. * POWER: Government has notified the scheme for financial restructuring of state-owned power distribution companies. Prime Minister Manmohan Singh has said the government will provide 24x7 electricity to all households at affordable rates, and expand renewable energy generation to 55,000 MW in the next five years. -The power ministry has said electricity firms facing coal crunch can sign fuel supply agreements with COAL INDIA even if there are no power purchase agreements with distribution companies. * RETAIL: US company Walmart is planning several partnerships with small and mid-level Indian suppliers across product categories to create a big list of private label brands that will be priced 10-15% lower than established products and brands. * TAXATION: Some panel has said it favours taxing indirect asset transfer prospectively. Retrospective tax should be levied only in exceptional cases and to correct legal errors.

* Always do your analysis before trading * Have a clear and reasonable idea of your objective * Never trade on emotions or other people's forecasts * Buy at support and sell at resistance * Always trade with "STOP LOSS" * Never hold a losing position over night * Never add to a losing position * Never risk more than 5% of capital on one trade * Take responsibility for your own trades * If you are breaking any rules

Dear Students, Financial Statement Analysis is very important topic in FMM as it covers on how to select a fundamentally sound company. This analysis focus on qualitative as well as quantitative part of the company. For doing best analysis, understanding on profit and loss account and balancesheet is utmost important and also how to use analytical tools for ratio analysis. Objective of FSA: To select a company with sound fundamental strength Source of Information: Company Annual report, website, company source, research report and publishes data. Research Methodology: Top to Bottom approach or Bottom to Top Approach, DCF (Discounting Cash Flow) Analytical Tools: Ratio Analysis, Peer Group Analysis, Scenario Analysis, Senstivity Analysis Key growth indicators: OPM, NPM, N Sales, PBIDT, D-E Ratio, C/R ratio, ROE, ROCE, ROWN, EPS, P/E, P/BV, P/sales ratio Remarks: You should focus and develop habit of learing how to read balancesheets. Ask teacher to help you. i advise you to ask you question through this group i ll answer you.

First things first basic accounting principles for non-financial professionals How to use general accounting terminology (GAAP) like a pro: Become familiar with the underlying assumptions accountants use when preparing financial statements: historical cost, revenue recognition, matching principles, product costs, period costs, full disclosure, conservatism, materiality, and accrual accounting What the FASB, SEC, and AICPA are and how they govern accounting methods Two primary groups who are users of financial information who they are, what they need to know. The difference between managerial accounting and financial accounting

The balance sheet Discover what a balance sheet is, and what sets it apart from othe financial statements Decipher how accounts are classified within the balance sheet "Current," "fixed," and "other" assets what they are, how to assess their value to the company Use comparative analysis to analyze an organiztion's financial picture over a specified period of time

The income statement Identify the components of a classified income statement : Understand why tax expense on the income statement is not always the same as taxes paid during the year Distinguish gains and losses categorized as "extraordinary" and how they are reflected on the income statement Cost of Goods Sold learn what this means to an analysis of expenses Leatn how to determine gross profit, compare to net profit, and draw conclusions about a company's operating environment

Understanding and analyzing financial statements What financial statements can't tell you review the limitations of financial analysis: Using horizontal analysis to determine increases or decreases in income, profits, and expenses Using vertical analysis to compare individual income and expens amounts with net sales An introduction to ratio analysis Using ratios to determine profitability: proven formulas for net

profit margin, net operating margin, return on assets, return on equity, earnings per share, and more.

I think character is very important to be judged and introspect by the investor himself before making investment. Since, the objective of investment is known to the investor. After objective, time frame is becomes important becoz all investment has some opportunity cost and it carries cost of fund. Thereafter, selection of investment avenues becomes vital becoz now you know how much rate of growth you need in what time frame, once you picked the avenue, job becomes more complicated as regular monitoring is prescribed for that you have to keep your self updated with market happenings, where you need to spare time, then at last but not least........."DISCIPLINE" i would reckon most important part of investing life where most of the investor promise not to loose but they tend to loose as and when market behaves irrationally or you get influenced by others.

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Earnings Review, P / E, IRR, NPV, News - Flow, Financial Modeling, DCF, WACC, Report Writing, Initiation Coverage,valuation, financial analysis Valuations, DCF, Relative, Comparables, multiples, precedent analysis, valuation multiples, WACC Qualitative & Quantitative Research, Financial Modeling & Valuation,

dcf model, Relative valuation multiples, financial modelling

Equity Analysis, Earnings Review, Qualitative & Quantitative Research, Financial Modeling & Valuation,DCF, Relative, WACC, IRR, NPV, Institutional Dealing, Hedge Funds,industry analysis, investment banking..

Have strong knowledge of valuation principles and finance Have knowledge of research databases like Bloomberg, CapitalIQ, Factset, Factiva, Thomson, etc. Have experience in working with different techniques like DCF & Relative of valuations. Have a sound grasp of MS Excel; a natural interest in working and learning to use it to an advanced level Have strong interpersonal skills Have an eye for detail and be able to work under pressure Have excellent written and spoken English skills, and be able to discuss and reason complex technical issues.

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