Accounting Analysis

Accounting Analysis 1. Key Operational and risk factors confirm and MasterCard succumb revenues by charging fees to customers for providing movement processing and other payment-related services. ground on payments hoi polloi, numerate account book, number of transactions and number of cards, digest is the largest sell electronic payments nettwork in the world, and MasterCard was ranked No.2. Exhibit 1 club| Payments Volumes| Total Volume| Total Transactions| cards| | (Billions)| (Billions)| (Billions)| (Millions)| indorse Inc.| $3,273| $5,191| $70.8| $1,897| MasterCard| 2,047| 2,727| 34.8| 975| AMEX| 702| 713| 4.8| 91| Discoer| 107| 114| 1.8| 56| JCB| 87| 93| 0.9| 64| Sources: MasterCard, American Express, Disc over and JCB data from Nilson Report issue968 (March 2011) In 2011, Visa report direct revenues of 9,188 billion, a 14% maturation compared with 2010. Visa earns its revenues from a number of sources: Service receipts (46% of direct revenue), Data Processing taxation (37%), International Transaction Revenue (29%), Other Revenues, and Volume and Support Incentives. All business segments of Visa Inc. all have increased 15% on increase up in fiscal 2012 due to growth in payments volume and transactions. Meanwhile, total GAAP operating expenses jumped 7% class over year to $3,732 jillion, in the reported fiscal year. ? MasterCard reported an income of $1,906 million in 2011, a 21% increase over the former years $1,847 million. Similar with Visa Inc, MasterCard classifies its revenues into following categories: Domestic assessments, cross-b regularise volume fees, and transaction processing fees, other revenues and inceptives. As for MasterCard, a extensive package of the revenues is concentrated among five largest customers, which consists 1.7 billion, or 26% of total net revenues. Therefore, the loss of any of these customers could adversely impact the participations revenue! s. The...If you want to get a full essay, order it on our website: BestEssayCheap.com

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