Accounting Analysis

Accounting Analysis 1. Key Operational and risk factors evidence and MasterCard succumb revenues by charging fees to customers for providing movement processing and other payment-related services. base on payments hoi polloi, conglomeration majority, number of transactions and number of cards, affirm 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| separate| | (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 inform direct revenues of 9,188 billion, a 14% increase compared with 2010. Visa earn s its revenues from a number of sources: Service receipts (46% of operate revenue), Data Processing revenue enhancement (37%), International Transaction Revenue (29%), Other Revenues, and Volume and Support Incentives. All business segments of Visa Inc.

all have increased 15% on kick in up in fiscal 2012 due to growth in payments volume and transactions. Meanwhile, total GAAP operating expenses jumped 7% year 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, Master Card classifies its revenues into following ! categories: Domestic assessments, cross-b beau monde volume fees, and transaction processing fees, other revenues and inceptives. As for MasterCard, a considerable 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 companys revenues. The...If you want to get a full essay, order it on our website: BestEssayCheap.com

If you want to get a full essay, visit our page: cheap essay