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21.10.2015
4. When the cakes are completely cold, check your cakes are roughly the same height and trim any ‘peaks’ with a sharp knife or a cake leveller.
6. Put the icing bag inside a pint glass, turning over about two inches at the top and fill with the frosting. 9. Take the second cake and put top side down on to the buttercream, press down gently (I use another cake board to ensure an even ‘press’).
10. Repeat for the other layers – when you get to the top layer, spread the buttercream over the top. 14. Sprinkle a pinch of blue sprinkles over the cake, dropping sugar crystal in the centre of the flowers, repeating until all the flowers are filled. Whether you’re new to crafting and want some advice, a busy parent looking for a school project, or a cross stitch expert seeking new ideas, our blog is here to provide you with everything you need. The word agenda can be explained in simple words as a list of main points of a meeting activities in a particular order in which those meeting activities are be taken place. The business entity’s Income Statement, like the Balance Sheet and Statement of Changes in Financial Position, is an end result of the accounting procedures. In preparing a firm’s the financial statements, the accountant must consider the accounting policies established by its management. Policies of special interest to the analyst, such as inventory, depreciation, pensions and other specified matters fall into this category, as do unusual applications of GAAP, industry peculiarities which conflict with GAAP and those which differ from existing acceptable alternatives.
The multiple-step income statement presents figures significant in the determination of net income.
Revenue From Sales: In this section, usually called Gross Sales, revenue (income) earned from normal operations is summarized. Cost of Goods Sold:This section includes the cost of goods applicable to the revenue obtained for the period. Gross Profit on Sales: This figure is the difference between net sales and cost of goods sold.


Income Taxes:  Total income taxes due is presented as a single figure on the income statement and is applied against the subtotal, Net Income before Income Taxes.
Cost and expenses has been developed for stockholders’ reports and other special uses.
Simply bake up your layers, and decorate with some simple piping and icing for an elegant tea-time treat! If you need to transport the cake, put a dollop of butter cream on the board before putting the cake on, this will stop it sliding off the board when moved. Pipe around the edge of the cake then work in towards the middle with the frosting until you have covered the layer. For the icing flowers, dust the work top lightly with corn flour and roll out the blue fondant to about 2 mm. Use the cutter to push into the icing and create a flower shape. Cut out about 50 large flowers and 50 mixed smaller flowers. All the important information, like Title, Project Name or Title, date, Meeting time, The location, Attendees, Objectives, Action Items, Agenda Topics, etc is the part of this template.
It may be defined as a summary of the revenues, expenses and net income of a business entity for a specific period of time, and is sometimes called the Earnings Statement, Operating Statement or Statement of Profit and Loss. Such policies can significantly affect the amount of net income, and must be disclosed, according to APB Opinion No. Unlike the balance sheet, Which is a position statement at a fixed point in time, the income statement reports activities over a period of time. Its various classifications define the on-going operations of the business entity, providing a perspective as to its flow of revenues and expenses. It is offset by the contra income accounts, Sales Returns and Allowances and Sales Discounts. Its presentation is slightly different for a mercantile than a manufacturing company since the former does not have inventories of raw materials, goods in process, direct labor or manufacturing overhead.


It is frequently divided by net sales to determine the average percentage of margin for the fiscal period.
Other income includes interest, dividends, rents and royalties: other expense includes interest and miscellaneous expenses.
Income from normal operations is often supplemented by a gain or loss from extraordinary items. In the multiple-step format, separate captions are generally shown for Income Before Taxes, Income Before Extraordinary Items, and Net Income. Extra ordinary or nonrecurring earnings, when included in the income statement, are shown below (separately from) regular earnings. The single-step format does not recognize intermediate stages such as gross profit from operations or income before extraordinary items.
The functional basis, on the other hand, expands the income statement so that it includes major classifications such as cost of goods sold, sales revenues and operating expenses as major headings, with applicable sub functions in each category. It has only furnished goods, called merchandise inventory. Once the manufacturing schedule is completed, its bottom line (cost of goods manufactured) is incorporated in the cost of goods sold section of the income statement. The same ratio is developed for cost of goods sold and it can easily be seen that they are complementary. The amount directly applicable to income from normal operations is taxed at normal rates. Extraordinary items are often taxed at lower capital gains rates. Generally the costs and expenses are classified on the object basis rather than the functional basis.



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