Accounting Analysis

Accounting Analysis 1. Key Operational and risk factors substantiate and MasterCard succumb revenues by charging fees to customers for providing movement processing and other payment-related services. establish on payments hoi polloi, tally mountain, number of transactions and number of cards, defend 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| card| | (Billions)| (Billions)| (Billions)| (Millions)| visa 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 everywhere and JCB data from Nilson Report issue968 (March 2011) In 2011, Visa account direct revenues of 9,188 billion, a 14% ichor compared with 2010. Visa earns its r evenues from a number of sources: Service receipts (46% of operational revenue), Data Processing tax (37%), International Transaction Revenue (29%), Other Revenues, and Volume and Support Incentives. All business segments of Visa Inc.

all have increased 15% on total up in fiscal 2012 due to growth in payments volume and transactions. Meanwhile, total GAAP operating expenses jumped 7% stratum 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 it s revenues into following categories: Domest! ic assessments, cross-b influence volume fees, and transaction processing fees, other revenues and inceptives. As for MasterCard, a freehanded 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 alliances revenues. The...If you want to get a full essay, order it on our website: BestEssayCheap.com

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