Accounting Analysis

Accounting Analysis 1. Key Operational and risk factors abide and MasterCard succumb revenues by charging fees to customers for providing movement processing and other payment-related services. establish on payments hoi polloi, meat batch, number of transactions and number of cards, confirm 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 game| | (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 all over and JCB data from Nilson Report issue968 (March 2011) In 2011, Visa account direct revenues of 9,188 billion, a 14% exploitation compared with 2010. Visa earns its re venues from a number of sources: Service receipts (46% of direct 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 supply up in fiscal 2012 due to growth in payments volume and transactions. Meanwhile, total GAAP operating expenses jumped 7% twelvemonth 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: Domesti! c assessments, cross-b prepare volume fees, and transaction processing fees, other revenues and inceptives. As for MasterCard, a outstanding 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 attach tos revenues. The...If you want to get a full essay, order it on our website: OrderCustomPaper.com

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