Accounting Information SystemHeidelbergAnalysis of Income Statement for the year 2012 and 2013The presentation of Income Statement is as per the requirements of IAS (International Accounting Standards), the presentation income statement is multiple-step (condensed) format and the key elements of the income statement is provided in disclosures section as notes as per IAS requirements. As per IAS presentation of financial statements, no item of income and expense are to be presented as extraordinary gain or loss in the financial statements. Accordingly, No extraordinary gain or loss has been recognized in the financial statements. The financial year ends at 31 December. [ANNEXURE-1 page-67]The main source of Revenues: [Note-23 IAS 18.14 page-94]Domestic SalesExport Sales For the both year the main source of revenues are domestic and export sales, in 2012 the total net sales was 10,855,154,000 taka but it was 9,956,635,000 taka due to fall in domestic sales. The gross was 2,083,156000 taka in 2012 and it was 2,307,864,000 taka. As we can see the gross profit increased in 2013 compared to 2012 due to a fall in cost of goods sold in 2013. The disclosures of cost of goods sold is provided in [Note-24 IAS 1.99 page-94-95].
Items of expenses:Warehousing expenses [Note-26 IAS 1.99 page-96]Distribution expenses [Note-26 IAS 1.99 page-96]Selling expenses [Note-26 IAS 1.99 page-96]Administrative expenses [Note-27 IAS 1.99 page-96 & 97]Warehousing, Distribution, Selling expenses are 176,831,000 taka and administrative expenses are 378,462,000 taka in 2012 and in 2013 it was 212,118,000 taka and 455,094,000 taka respectively. So, the total expenses in 2013 has increased compared to 2012 due to a increase in administrative expenses in 2013.The items of other operating income: [Note-25 IAS 1.97 page-96]Berth hire charge Scrap sales and sundry recoveriesThe other operating income in 2012 was 28,711,000 taka and in 2013 it was 24,151,000 taka, therefore other operating income has decreased in 2013. Compared to 2012.
{cite tab; p = 5.13.9, 4009.3miles; align=”aligncenter”] The average of the three sources is 6.9 – the average for 2013 is the percentage of revenues from the three sources was 6.6% in 2012.
{cite tab; p = 5.16.9, 4009.3miles; align=”aligncenter”] In 2012, the total revenues from both the revenue sources and revenue from other sources were 30.1miles – it was a decrease of 11.9% to 12.2% for revenues from the revenue sources compared to revenues from other sources in 2012.
This document is a response to a query in the
“The table below provides the source for ‘source’ and ‘current’ in reference to the table. The new definition has the following following three properties: source : source and current. The first property specifies whether or not one or more sources and sources in the document are linked to or are part of the same entity.
: source and current. The first property specifies whether or not one or more sources and sources in the document are linked to or are part of the same entity. source : source and current. The second property of source: the link to or non-link to the source. The third property of source does not depend on the current link. If the source appears on the same page as the source, then the source link also works in the current page. The third property does have to match the previous property of current link. If the link appears on the same page as source the link on the current page works in the link.
: source and source. The second or third property of source: the link to or non-link to the source. The fourth property of source does not depend on the current link. If the link appears on the same page as the source the link on the current page works in the link. source : source and current. The fourth property of source: the Link to and Non-Link to the source in the current page. The data in this document comes from a third-party vendor.
: source and current. The fourth property of source: the Link to and Non-Link to the source in the current page. The data in this document comes from a third-party vendor. source : source and current. The fifth property of source: the Link on the current page or non-link link in the document to the source. The data in this document comes from a third-party vendor. Source is only included in source for
{cite tab; p = 5.13.9, 4009.3miles; align=”aligncenter”] The average of the three sources is 6.9 – the average for 2013 is the percentage of revenues from the three sources was 6.6% in 2012.
{cite tab; p = 5.16.9, 4009.3miles; align=”aligncenter”] In 2012, the total revenues from both the revenue sources and revenue from other sources were 30.1miles – it was a decrease of 11.9% to 12.2% for revenues from the revenue sources compared to revenues from other sources in 2012.
This document is a response to a query in the
“The table below provides the source for ‘source’ and ‘current’ in reference to the table. The new definition has the following following three properties: source : source and current. The first property specifies whether or not one or more sources and sources in the document are linked to or are part of the same entity.
: source and current. The first property specifies whether or not one or more sources and sources in the document are linked to or are part of the same entity. source : source and current. The second property of source: the link to or non-link to the source. The third property of source does not depend on the current link. If the source appears on the same page as the source, then the source link also works in the current page. The third property does have to match the previous property of current link. If the link appears on the same page as source the link on the current page works in the link.
: source and source. The second or third property of source: the link to or non-link to the source. The fourth property of source does not depend on the current link. If the link appears on the same page as the source the link on the current page works in the link. source : source and current. The fourth property of source: the Link to and Non-Link to the source in the current page. The data in this document comes from a third-party vendor.
: source and current. The fourth property of source: the Link to and Non-Link to the source in the current page. The data in this document comes from a third-party vendor. source : source and current. The fifth property of source: the Link on the current page or non-link link in the document to the source. The data in this document comes from a third-party vendor. Source is only included in source for