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Accounting and Finance for Your Small Business Second Edition 1 pot

Accounting and Finance for Your Small Business Second Edition_1 pot

Accounting and Finance for Your Small Business Second Edition_1 pot

... 289Contentsxiftoc.qxd 11 /28/05 1: 37 PM Page xiffirs.qxd 11 /28/05 1: 36 PM Page ii Accounting and Finance for Your Small Business Second Edition ffirs.qxd 11 /28/05 1: 36 PM Page i Accounting and Finance for Your Small ... intended for a reading-doing-reading-doingxivfpref.qxd 11 /28/05 1: 36 PM Page xivfpref.qxd 11 /28/05 1: 36 PM Page xvi Accounting and Finance for Your Small Business Second Edition STEVEN M. BRAGG AND ... M. . Accounting and Finance for your small business / Steven M. Bragg.—2nd ed.p. cm.Rev. ed. of: Accounting and Finance for your small business / E. James Burton, Steven M. Bragg. 20 01. Includes...
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Accounting and Finance for Your Small Business Second Edition_2 pptx

Accounting and Finance for Your Small Business Second Edition_2 pptx

... 10 ,250 11 %80,500 71, 750 11 %InsuranceT. Abrams27,050 26,000−4% 18 9,350 18 2,000−4%Totals 18 6,200 17 3,450−7% 1, 303,400 1, 214 ,15 0−7%p 01. qxd 11 /28/05 1: 37 PM Page 24Preparing to Operate the Business SECTIONI 18 FIGURE ... pastBudgeting for OperationsCHAPTER 1 17p 01. qxd 11 /28/05 1: 37 PM Page 17 27FIGURE 1. 9The System of Budgetsp 01. qxd 11 /28/05 1: 37 PM Page 27Preparing to Operate the Business that direct labor varies ... 1, 700−47%22,400 11 ,900−47%Raw MaterialsT. Abrams89,450 79,500 11 % 626 ,15 0 556,500 11 %Corporate Overhead T. Abrams55,000 56,0002% 385,000 392,000 2%TaxesT. Abrams 11 ,500 10 ,250 11 %80,500...
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Accounting and Finance for Your Small Business Second Edition_3 ppt

Accounting and Finance for Your Small Business Second Edition_3 ppt

... categories for which purchases are anticipated or else a detailed listing of theBudgeting for OperationsCHAPTER 1 33p 01. qxd 11 /28/05 1: 37 PM Page 33Preparing to Operate the Business a beta of 1. 2. ... provideneeded information and direct attention where variances haveoccurred.Budgeting for OperationsCHAPTER 1 37p 01. qxd 11 /28/05 1: 37 PM Page 37Preparing to Operate the Business consistently ... Companywould be:Investing in Long-Term Assets and Capital BudgetingCHAPTER2 51 p 01. qxd 11 /28/05 1: 37 PM Page 51 match their abilities to the needs and responsibilities of each keyposition in...
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Accounting and Finance for Your Small Business Second Edition_4 pptx

Accounting and Finance for Your Small Business Second Edition_4 pptx

... .2 315 . 214 9 .19 98 .18 596 .5645 .5066 .4556 . 410 4 .3704 .3349 .3033.27 51 .2499 .2274 .2072 .18 90 .17 27 .15 80 .14 48 .13 287 . 513 2 .4523 .3996 .3538 . 313 9 .27 91 .2486.2 218 .19 83 .17 76 .15 94 .14 32 ... .0943 .0822 .0 718 .0628 .05 51 .0484 10 .3855 .3220 .2697 .2267 .19 11 .16 15 .13 69 .11 64 .0992 .0847 .0725 .0623 .0536 .0462 .0399.0346 11 .3505 .2875 .2366 .19 54 .16 19 .13 46 .11 22.0938 .0787 ... .0289.0247 12 . 313 6 .2567 .2076 .16 85 .13 72 .11 22.0920 .0757 .0625 .0 517 .0429 .0357 .0298 .0250 .0 210 . 017 6 13 .2897 .2292 .18 21 .14 52 .11 63 .0935 .0754 .0 610 .0496 .0404 .0330 .02 71 .0223 . 018 4 . 015 2...
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Accounting and Finance for Your Small Business Second Edition_5 doc

Accounting and Finance for Your Small Business Second Edition_5 doc

... gray-areaSECTIONI94p 01. qxd 11 /28/05 1: 37 PM Page 94p 01. qxd 11 /28/05 1: 37 PM Page 10 04. Transactional costs. Whatever gross yield an investment shows,transactional costs have to be deducted. For the preceding ... the perceived gainBasic Control SystemsCHAPTER393p 01. qxd 11 /28/05 1: 37 PM Page 93p02.qxd 11 /28/05 1: 38 PM Page 10 2prevention tool for keeping managers from signing off on con-tracts that ... discussed here.Interest AccountsCash flows into and out of the business on a daily basis. Unfortu-nately for most businesses, large and small, the inflows and out-flows are neither steady nor all...
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Accounting and Finance for Your Small Business Second Edition_6 pdf

Accounting and Finance for Your Small Business Second Edition_6 pdf

... $10 0,000 $10 ,000 $ 210 ,000 1, 250,000 6.2 12 1,000 9 13 9,000 12 ,500 272,500 1, 500,000 6.5 13 8,500 8 18 7,500 15 ,000 3 41, 000 1, 750,000 7.0 16 1,500 7 250,000 17 ,500 429,0002,000,000 7.0 18 5,000 7 285,000 ... DiscountIf Paid In: 1/ 10, N/30 2 /10 , N/30Day 10 0% 0%Day 20 36.9% 73.8%Day 30 18 .5% 36.9%Day 40 12 .3% 24.6%p02.qxd 11 /28/05 1: 38 PM Page 12 1DisbursementsGiven a sales forecast, another important ... debt, theborrowing power of the business, and the ability of the business toCash Flow ConcernsCHAPTER4 13 1p02.qxd 11 /28/05 1: 38 PM Page 13 1Operating the Business contains a zero cash balance...
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Accounting and Finance for Your Small Business Second Edition_7 pdf

Accounting and Finance for Your Small Business Second Edition_7 pdf

... 12 ,250Long-Term Debt Interest 1, 167 1, 1 51 1 ,13 5 1, 119 1, 103 1, 087 1, 0 71 1,054 1, 037 1, 020 1, 003 985Principal 1, 333 1, 349 1, 365 1, 3 81 1,397 1, 413 1, 429 1, 446 1, 463 1, 480 1, 497 1, 515 Interest Payment on ... 11 6,000 14 2,000 18 6,000 216 ,800 19 5,800 15 5 ,10 0 12 5,400 10 4,500 99,00099,000OtherTotal Cash Receipts56,500 11 7,000 13 4,000 16 6,000 210 ,200235,500 211 ,200 16 7,200 13 6,400 11 5,500 11 0,000 11 ,10 0p02.qxd ... Page 13 8 14 1Revenue Sheet 1. 1Dec Jan Feb Mar AprMay Jun Jul Aug SepOct Nov DecTotal Dollar Sales 11 0,000 12 0,000 14 0,000 18 0,000 240,000242,000 18 7,000 15 4,000 12 1,000 11 0,000 11 0,000 11 0,000...
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Accounting and Finance for Your Small Business Second Edition_9 pptx

Accounting and Finance for Your Small Business Second Edition_9 pptx

... $1, 150 $1, 300 $1, 500 $1, 780$2,000 $2 ,12 5Breakeven (000s) $450 $450 $450 $450$600 $850 $950 1, 150 $1, 350 $1, 550 $1, 800 $1, 950Current Ratio2.5 :1 2.5 :1 2.5 :1 2.5 :1 2.0 :1 1.7 :1 1.5 :1 1.2 :1 1.0 :1 ... 1. 7 :1 1.5 :1 1.2 :1 1.0 :1 .8 :1 .7 :1 .6 :1 Receivable Turnover888886665555Inventory Turnover777776666655Debt/Equity.2 :1 .2 :1 .2 :1 .2 :1 .2 :1 .4 :1 .6 :1 .8 :1 1 :1 1.3 :1 1.5 :1 1.7 :1 Gross Margin25% ... 21% 21% 21% 21% Net Margin6% 7% 7% 7% 8% 5% 4%3% 2% 2% 2% 2%Times Interest Earned 3.0×3.0× 3.0×3.0×2.7× 2.5×2.4×2 .1 1.1. 1.1. 0×Return on Assets 18 % 20% 20% 20%22% 16 % 14 % 12 %...
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Accounting and Finance for Your Small Business Second Edition_10 doc

Accounting and Finance for Your Small Business Second Edition_10 doc

... 94 13 8 14 2 16 7 14 7 16 -55/AG 01 55 Ton 13 2 16 8 16 3 59 12 5 10 9 10 273% 80% 83% 71% 61% 62% 61% 05 -15 0/TO08 15 0 Ton 14 1 15 0 14 7 16 2 13 3 13 9 13 306 -15 0/TO07 15 0 Ton 11 9 13 0 13 7 15 2 12 2 12 4 12 707 -19 8/TO06 ... 700 Ton 0 15 3 10 7 15 2 13 3 11 8 11 8 19 -720/TA02 720 Ton 10 2 10 9 11 5 16 1 11 5 58 11 322-700/CI 01 700 Ton 11 1 59 74 15 4 74 76 14 423-950/TA 01 950 Ton 10 4 16 8 12 6 15 9 11 0 91 112 58% 76% 68% 91% 64% 50% ... 12 707 -19 8/TO06 19 8 Ton 14 7 13 5 13 3 77 11 4 13 2 5408-200/TO05 200 Ton 11 0 12 0 12 4 14 1 11 7 10 1 11 3 17 -19 0/TA05 19 0 Ton 13 8 14 1 12 7 11 6 97 10 6 91 78% 80% 80% 77% 69% 72% 62%09-300/TO04 300 Ton 16 8 16 8 16 8 13 3...
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Accounting and Finance for Your Small Business Second Edition_11 pot

Accounting and Finance for Your Small Business Second Edition_11 pot

... thoseTaxes and Risk ManagementCHAPTER8249p03.qxd 11 /28/05 1: 39 PM Page 249Evaluating the Operations of the Business coverage for damage to boilers and machinery, and payments for injuries ... additional insurance coverage whenTaxes and Risk ManagementCHAPTER82 41 p03.qxd 11 /28/05 1: 39 PM Page 2 41 p03.qxd 11 /28/05 1: 39 PM Page 254InsuranceThe last section focused on the checklist ... level of income and the payment of that incomeunder various business formats. As income grows and the business prospers, changing the business form may be an integral part of the business plan....
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