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Project. Report - Working Capital Management? WORKING CAPITAL - Meaning of Working Capital. Capital required for a business can be. Fixed. Capital. 2)???? Working. Capital. Every business needs funds for two. Long terms funds are required to create production. WORKING CAPITAL MANAGEMENT 1. The nature, elements and importance of working capital 2. The Nature, Elements and Importance of Working Capital.Investments in these assets. Funds are. also needed for short- term purposes for the purchase of raw. These funds are known as working. In simple words, working capital refers to that part of. Funds, thus, invested in current assts. Hence, it is also known as revolving or circulating. CONCEPT OF WORKING CAPITALThere are two concepts of working. Gross working. capital. CRITICAL REVIEW OF WORKING CAPITAL MANAGEMENT. There are three main areas in working capital management and the project focuses on the. Net working. capital. The gross working capital is the. Assets which can convert in to. CONSTITUENTS OF. CURRENT ASSETS1)???? Cash in hand. and cash at bank. Bills. receivables. Sundry. debtors. 4)???? Short term. loans and advances. Inventories of. stock as: a.????? Raw. materialb.???? Work in. processc.???? Stores and. sparesd.???? Finished. goods. 6. Temporary investment of. Marketable. securities.? In a narrow sense, the term. Net working capital is. NET WORKING CAPITAL = CURRENT. ASSETS – CURRENT LIABILITIES. Net working capital can be. When the current assets exceeds the current. Current liabilities. SINTECH PRECISION PRODUCTS LIMITED. The project will be a learning of planning and financing working capital. A Study on Working Capital Management of V. This finance project report on working capital management is based on the study of working capital management in V. Executive Summary The project on Working Capital Management has been a. The management of working capital is. CONSTITUENTS OF. CURRENT LIABILITIES1.???? Accrued or. outstanding expenses. Short term. loans, advances and deposits. Dividends. payable. Bank. overdraft. 5.???? Provision for. taxation , if it does not amt. Project Report WORKING CAPITAL MANAGEMENT, Working capital. Net working capital is the. Project Report on Working Capital Management. Of profit. 6.???? Bills. payable. 7.???? Sundry. creditors. The gross working capital concept is. Both the concepts have. The gross concept is sometimes preferred to. It enables the. enterprise to provide correct amount of working capital at. Every. management is more interested in total current assets with which. It take into. consideration of the fact every increase in the funds of the. This concept. is also useful in determining the rate of return on investments. The net working capital concept, however, is. On the basis of time, working capital may be. This minimum level. As. the business grow the requirements of working capital also. TEMPORARY OR. VARIABLE WORKING CAPITALTemporary or variable working capital is the. Variable working capital can. The capital required to meet the seasonal need. Special. working capital is that part of working capital which is required. Temporary working capital differs from. And some special al is the. IMPORTANCE OR. ADVANTAGE OF ADEQUATE WORKING CAPITAL. It should have neither redundant or excess working. Both. excess as well as short working capital positions are bad for any. However, it is the inadequate working capital which is. DISADVANTAGES OF. REDUNDANT OR EXCESSIVE WORKING CAPITAL1.???? Excessive. working capital means ideal funds which earn no profit for the. Redundant. working capital leads to unnecessary purchasing and accumulation. Excessive. working capital implies excessive debtors and defective credit. It may reduce. the overall efficiency of the business. If a firm is. having excessive working capital then the relations with banks. Due to lower. rate of return n investments, the values of shares may also. The redundant. working capital gives rise to speculative transactions. DISADVANTAGES OF. INADEQUATE WORKING CAPITALEvery business needs some amounts of working. The need for working capital arises due to the time gap. There is. an operating cycle involved in sales and realization of cash. These expenses are called preliminary expenses and. The amount needed for working capital depends. At maturity the amount of. There are others factors also. FACTORS DETERMINING. THE WORKING CAPITAL REQUIREMENTS1.? NATURE. OF BUSINESS: The. On the other hand the trading and financial firms. So working capital is directly proportional to the. SEASONALS. VARIATIONS: Generally. WORKING. CAPITAL CYCLE: The speed. Longer the cycle larger is the. A firm having a high rate of stock turnover wuill needs. On the contrary in time of. RATE OF GROWTH OF. BUSINESS: In faster. Such firms may generate. The dividend policy also affects the requirement of. A firm maintaining a steady high rate of cash. PRICE LEVEL. CHANGES: Changes in the. The basic goal of. There should be no shortage of funds and also no working. WORKING CAPITAL MANAGEMENT POLICES of a. So working capital management is. It concerned. with the formulation of policies with regard to profitability. It is. concerned with the decision about the composition and level of. It is. concerned with the decision about the composition and level of. WORKING CAPITAL. ANALYSISAs we know working capital is the. Adequate amount of. And the most important part is the efficient. The liquidity. position of the firm is totally effected by the management of. So, a study of changes in the uses and sources. This. involves the need of working capital analysis. The analysis of working capital. Ratio. analysis. 2.???? Fund flow. analysis. Budgeting.? 1.??? RATIO. ANALYSISA ratio is a simple arithmetical. The technique of ratio analysis. The following ratios can be. Absolute liquid. ratio. Inventory. turnover. Receivables. turnover. Payable turnover. Working capital turnover. Working capital. leverage. Ratio of current liabilities. FUND. FLOW ANALYSISFund flow analysis is a technical. Working capital budget as a. He. objective working capital budget is to ensure availability of. The successful implementation of working capital. The short term. obligations of a firm can be met in time only when it is having. So to with the confidence of investors. But a very high degree of liquidity of the firm being. Therefore, it is important. Two types. of ratios can be calculated for measuring short- term financial. Liquidity. ratios. Current assets. movements . The short- term obligations are met by realizing. The current. assets should either be liquid or near about liquidity. These. should be convertible in cash for paying obligations of. The sufficiency or insufficiency of current. If current assets can pay off the current. On the. other hand, if the current liabilities cannot be met out of the. To measure the. liquidity of a firm, the following ratios can be. CURRENT. RATIO2.???? QUICK. RATIO3.???? ABSOLUTE. LIQUID RATIO? CURRENT. RATIOCurrent Ratio, also known as. It is defined as the relation. Thus,CURRENT RATIO = CURRENT. ASSETS????????????????????????????????????? CURRENT. LIABILITESThe two components of this ratio. CURRENT. ASSETS2)???? CURRENT. LIABILITESCurrent assets include cash. Current liabilities include. A relatively high current ratio. On the hand a low current. A ratio equal or near to the rule of thumb. If we see the current ratio of the. This. depicts that company’s liquidity position is sound. Its. current assets are more than its current liabilities. Quick ratio may be defined. An asset is said to be liquid if it can be. It. measures the firms’ capacity to pay off current obligations. QUICK RATIO = QUICK. ASSETS?????????????????????????????? It is generally thought that if quick. However, a firm. having high quick ratio may not have a satisfactory liquidity. On the other hand, a firm. CALCULATION OF. QUICK RATIOe. A quick ratio is an. The ideal quick ratio is?? This shows. company has no liquidity problem. So absolute liquid ratio should be. Absolute Liquid Assets includes. Absolute liquid. ratio=????? These ratio shows that. But there is nothing to. In India, firms have. The efficiency. with which assets are managed directly affects the volume of. The better the management of assets, large is the amount. Current assets movement ratios measure the. These ratios. are called turnover ratios because they indicate the speed with. Depending. upon the purpose, a number of turnover ratios can be calculated. As both the. ratios ignore the movement of current assets, it is important to. But the level of inventory should. Because it is harmful to hold. It will therefore be advisable to. Usually a. high inventory ratio indicates an efficient management of. A low inventory turnover implies over. These ratio shows how. This shows that the company’s. Inventory conversion. In the company inventory. This shows the efficiency of. Trade debtors are expected to be. So liquidity position of a concern also depends. Two types of ratio can be. Debtors Turnover. Ratiob)????? Average Collection. Period. Debtors Turnover. Ratio = Total Sales (Credit)???????????????????????????????????????????????????????? Whereas a low debtors turnover ratio indicates. This. ratio should be compared with ratios of other firms doing the. This ratio indicates the. The higher the values or turnover into sales. The higher. the values of debtors turnover, the more efficient is the. But in the company the debtor turnover. This shows that company is not. Now their credit policy become. It. measures the quality of debtors. Generally, shorter the average. Average Collection Period =? The average collection. It also helps to analysis. In the firm average. It shows that the firm. Liberal Credit policy. These changes in policy are due to. Working capital. turnover ratio : Working capital turnover ratio. This ratio measures the. A. higher ratio indicates efficient utilization of working capital. But a very high working. Working Capital Turnover Ratio. Sales??????????????????????????????????????????????????????????????? This ratio indicates. In 2. 01. 3, the. Rs. 1 the company requires 6. Thus this. ratio is helpful to forecast the working capital requirement on. Inventories(Rs. Inventories is a major. If any company wants to manage its. The graph shows that inventory in 2. The company should try to reduce the inventory upto 1. Cash bnak balance. Rs. Cash is basic input or. Cash is needed to keep the business. So the organization should have. The above graph is. The result of that it disturb the firms. In 2. 01. 3, it is increased upto approx. So in 2. 01. 3, the company has no problem for. Rs. Debtors constitute a. Project Report on Working Capital Management at Tata Steel Ltd. Tata Steel has not limited its operations and businesses within India but has built an imposing presence around the globe as well. With theacquisition of Corus in 2. Tata Steel's European operations, the. Company today, is among the top ten steel producers in the world with an existing annual crudesteel production capacity of around 3. The Group recorded a turnover of Rs. US$ 2. 8,9. 62million) in 2. The Company has always had significant impact on the economicdevelopment in India and now seeks to strengthen its position of pre- eminence in internationaldomain by continuing to lead by example of responsibility and trust. R aw Material Sourcing: Tata Steel. The mines and collieries in India give the Company a distinct advantage in rawmaterial sourcing. It is 6. 0% self sufficient for coking coal and the rest is procured mostlythrough imports. However, for Corus operations, the Company needs to source raw materialsthrough contracts with mining companies in UK and the Netherlands. Tata Steel is also strivingtowards raw materials security through joint ventures in Thailand, Australia, Mozambique, Ivory. Coast (West Africa) and Oman. Tata Steel has signed an agreement with Steel Authority of India. Limited to establish a 5. India. Also, it has bought. New Millennium Capital Corporation, Canada for iron ore mining. Exploration of opportunities for titanium dioxide in Tamil Nadu, commissioning a Ferro- chrome plant in South. Africa and setting up of a deep- sea port in coastal Orissa are on for meeting the Company'sobjectives of growth and globalization. Macroeconomic Changes affecting Indian Steel. Industry. Steel is a deregulated sector and the Government does not directly make investments in the steelindustry In order to promote the domestic steel industry, the Government has framed the National Steel Policy, 2. 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Periods of limitations applied under the Texas Civil Practice and Remedies Code 1. September 1, 1. 98. There are a few types of unclaimed property for which no statute of limitations could ever be used as a defense against unclaimed property reporting. These are: Demand deposit accounts Savings accounts Safekeeping items Safe deposit box contents Stock or other intangible ownership interests Certificates of deposit did have a six- year statute of limitations period, starting on the date the customer demanded a return of the money, provided the certificate had matured at the time of the demand.
If the demand is made before maturity of the certificate, the six- year period of limitation begins to run on the maturity date. Texas Property Code, Section 7. AUDIT PERIOD The audit period includes all unclaimed property which should have been reported on the last annual report plus all property included in the ten- year record retention period described above. An exception to this ten- year audit period would generally occur when the holder has previously been audited in the past ten years. The current audit period will usually not reach back to years covered in the last audit. This officer will usually be the holder's controller or treasurer, but may be another designated officer, and will occasionally request the holder's legal counsel to attend the opening conference. The major purposes of the opening conference are to advise the holder of reporting requirements under the unclaimed property law and to discuss the general conduct of the audit. At the time of the conference, the auditor will schedule a time period for the field work to be commenced, if a time has not been previously established, and will request records and materials necessary to initiate the audit. The preliminary scope of the audit is also discussed at this time. PRE- AUDIT RESEARCH Gathering background information regarding the holder at the beginning will help to limit the scope of the audit, in most cases, and guide the auditor in tailoring an audit plan to meet the specific circumstances. Some of this information can be obtained before, or requested during, the entrance conference. What are the holder's state and date of incorporation or if an LP or LLP, the holder’s state and date of organization as on record with the Secretary of State? Has the corporation ever changed its state of incorporation? If yes, obtain details. What is the name and title of the officer responsible for compliance with the Texas unclaimed property statute? What is the name and title of the person assigned to prepare the report? How are reports filed? What is the holder's history of reporting unclaimed property to Texas? If yes, where are they located and who has custody? Are reporting procedures or policies relating to unclaimed property documented in procedure or policy manuals? If yes, obtain a copy. Does the holder use the criteria established in Texas v. New Jersey when reporting to the states? If not, what are the variances and reasons? Does the holder consider any category or type of property exempt from the Texas Property Code that is at variance with the auditor's understanding of the law? Have any policies relating to unclaimed property or services thereon been adopted by a formal resolution of the Board of Directors or a committee thereof? Is the holder relying on an opinion from legal counsel regarding its reporting responsibilities under the unclaimed property law of this state or any other states? If yes, obtain a copy. Is the holder making any deductions or withholdings from property that is subject to the unclaimed property statute? If yes, obtain copies of the contract(s) authorizing charges and review for improper deductions or withholdings. Is it the policy of the holder to refund or reinstate any service charges or other amounts deducted if the owner reactivates or claims the property prior to the completion of the statutory reporting period? If yes, obtain details. Review the chart of accounts for selection of accounts to be analyzed and tested. Accordingly, it should be an area of strong internal control. Bank Internal Audit: A Working Guide to Regulatory Compliance Publisher: LexisNexis Sheshunoff. Written by the experts at REGCOM/Wipfli, this practical resource. How to Audit a Bank Reconciliation by Jay Way, studioD. Bank reconciliations must be audited to ensure accuracy. Audit Programs for Cash Receipts. Why is it Important for Companies to Reconcile the Bank Statement Every Month?However, the auditor must determine the materiality of any period of time that may have passed between the date the obligation was originally payable and the actual issuance of the check. Checks are sometimes reissued with new dates in effort to avoid unclaimed property reporting. The check itself may be void, but the debt to the payee remains, and it is the money owed that is subsequently reported as unclaimed, not the piece of paper. Other holders may print terms on their check stock which state that the issuer will not honor claims for the funds specified on the check if it is not negotiated within a specified time. When this is found, it may be an example of private escheat, which is specifically prohibited by the unclaimed property statute, and should be referred to the auditor's supervisor for further guidance. Use the following list in reviewing outstanding checks and drafts at most holders. Refer to the Checks Issued by Banking Organizations section in this manual for checks issued by financial institutions. Obtain a list of all open and closed bank accounts. Review the internal control maintained over outstanding checks and any other reconciling items on bank reconciliations. Review all closed commercial checking accounts to determine the amount of outstanding checks at the time of closing. Review liability accounts to which outstanding checks are transferred. Evaluate aging procedures. Test debit entries to determine their nature. Reconstruct any checks written off to income or retained earnings. Review the contra or related expense accounts to determine if outstanding checks are reversed to the account for which they were drawn. Determine if checks returned by the Post Office (RPO checks) are handled differently from other outstanding checks to avoid misunderstandings and omissions when requesting records. Determine if checks are prepared for payroll, vacation pay, severance pay, retirement and pension plan refunds, etc., belonging to terminated employees for periods subsequent to termination. Review procedure for contacting payees of uncashed checks. PROPERTY AND CASUALTY INSURANCE CLAIM CHECKS AND DRAFTSIn addition to the above discussion of outstanding checks, property and casualty insurance companies can present additional challenges to the auditor: First is the question of when the company recognizes a claim as paid for purposes of reporting to the Texas Department of Insurance (TDI). Paid claims are considered in establishing premium rates for future periods. If the paid claims reported to TDI by the company is based on the total claim drafts issued during the period, it is said to be accounting for them on the issued basis. If the company reports only those claim drafts that were actually presented for payment and cleared, it is said to be using the paid basis of accounting. The use of the paid basis of accounting for claim payments is no longer common. Still, to avoid reporting claim payments as unclaimed property, some companies attempt to argue that their outstanding claim payments are simply offers of settlement, not liquidated debt, even though they account for these payments on the issued basis for reporting to TDI. The second and most time- consuming challenge for the auditor is that of true offers of settlement commingled with payments for liquidated damages on the insurance company's list of outstanding claim checks or drafts. Upon examination of the related claim files, the auditor may find that offers of settlement continue to be carried on the list of outstanding claim payments long after subsequent settlements have been made and replacement checks or drafts have been issued and cleared. Review policy provisions relating to the payment of claim benefits. Obtain a list of all open and closed bank accounts. Evaluate the system of internal control over all cash disbursements. Determine if payments of fixed and certain nature can be differentiated from offers of settlement.(1) Do drafts have release terms on them?(2) Are separate release agreements used? Review the internal control maintained over outstanding checks/drafts and other reconciling items on bank reconciliations. Review all closed commercial checking accounts to determine the amount of outstanding checks/drafts at the time of closing. Review liability accounts to which outstanding checks/drafts are transferred. Evaluate aging procedures. Test debit entries to determine their nature. Reconstruct any checks/drafts written off to income or retained earnings. Review income accounts to determine if any other checks have been written off. Review the contra or related expense accounts to determine if outstanding checks/ drafts are reversed to the account for which they were drawn. Determine if checks returned by the Post Office (RPO checks) are handled differently from other outstanding checks. Determine if checks are prepared for payroll, vacation pay, severance pay, retirement and pension plan refunds, etc., belonging to terminated employees for periods subsequent to termination. Ascertain if sales commissions are always paid by check. If drafts are/were accounted for on paid basis. Review past and/or present internal control specifications to determine if reports of unpresented drafts are generated. Determine if RPO checks/drafts are canceled and posted to another account or accounted for separately. Analyze income or surplus accounts to determine if any payments have been written off. I am going to show you how we can convert PDF to JPEG and its a 4 lines script and very easy and simple to understand. Please can you tell me how to convert Pdf to Doc using php. Convert PDF to JPG image with PHP. Converting a PDF to JPG with ImageMagick in PHP Gives Odd Letter Spacing. How would you create a thumbnail of the first page of a pdf using php but not using ghostwrite and imagemagick. Convert PDF to JPG using ASP classic. Does really nobody have an answer to this question? I face the same issue: - Been using Imagemagick on my IIS6- server for many years. Working flawlessly.- Installed Ghostscript- VBS- script and command line can now convert PDF to JPEG or similar - but doesn't work from . ASP- file. I suspect Ghostscript is using a temp folder or trying to write to some kind of location which it has not write access. Imaegmagick for instance uses c: \windows\temp as a temporary storage during execution. I've tried process monitor, but I cannot distinguish the difference between vbscript execution from vbs- file vs asp- file. Should we be looking a Ghostscript forums for help? Another thing: - verbose does not give me any additional info when executing from COM- object inside . How to convert from PDF to HTML using PHP? Is there any lightweight class/function to generate HTML based textual PDF using PHP? Is mPDF a good option for converting HTML into PDF? When I am converting PDF to JPG using PHP and Command, the color is changing. Following command are using convert -limit memory 0 -limit map 0 -quiet -define pdf:use-cropbox=true -interlace none -density 300x300 +repage. But if you want to convert pdf to jpg, you can use this program pdf2jpg converter. It’s easy using software that aids converting images to PDF files. It supports all accepted image formats like TIFF, TIF, JPEG, JPG. This class can be used to convert PDF documents to JPEG images using ImageMagick. 28 Responses to “Converting PDF files to images using PHP and Ghostscript. I am trying to compress a PDF file using php and Ghostscript. Very Interactive People is proudly powered by WordPress. A PDF cannot be directly converted to a Word JPG. However, a PDF can be converted to a JPG using Microsoft Paint. Once the JPG is created. Navigate to the location of the JPG file using the “Insert Picture” screen. Want to watch this again later? Sign in to add this video to a playlist. How to convert pdf to jpg using adobe acobat.It is also a native PHP extension that allows you to convert images using the PHP. How to Convert PDF to JPG with PHP. You can convert a PDF. How to Convert PHP to PDF. How To: PDF to JPG on ImageMagick in PHP. |
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