THE BALANCE SHEET POCKET BOOK phần 2 potx
THE BALANCE SHEET POCKET BOOK phần 2 potx
... over the piece of paper; Bill hands over the £1 ,20 0. Alex has made a gain of 20 0. The company has no involvement in the transaction and its finances are therefore unaffected. Similarly, if the ... lose out but there will be no effect on the company accounts. 12 2 THE BUSINESS FINANCIAL MODELSOURCE OF FUNDSIMPLICATIONS OF SHARE CAPITAL● The shareholders own the business, not the Chief Executive ... real value of the property● How much you wish to borrow● Your income and existing outgoings 2 The mortgage agreement defines the terms of the loan3 As security, the lender retains the title deeds...
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THE BALANCE SHEET POCKET BOOK phần 9 potx
... EXPLAINEDPageCurrent Amounts due to other parties (eg: suppliers, banks) within 22 Liabilities: the short-term (usually 12 months)Creditors: The amount of money the company owes its suppliers 22 (also referred ... Payables)Debtors: The sum owed to the business by its customers 22 (also referred to as Receivables)Depreciation: A method of charging out the cost of Fixed Assets to those 29 periods benefiting from the ... useDividend: The part of Earnings paid out to the Shareholders in order 30 to give them an income on their investment Earnings: The profits left for the Shareholders once all the business 30costs...
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THE BALANCE SHEET POCKET BOOK phần 1 pps
... some of the more common misconceptions we, the authors, encounter in our training sessions. See if any of them seem familiar ◆ The Balance Sheet tells me the value of the business’◆ ‘At the year-end ... better’◆ The accountant balances the Balance Sheet by entering a balancing figure somewhere probably profit’These misconceptions will be dealt with at appropriate points in the book. 4 THE BUSINESS ... start at the beginning8 2 THE BUSINESS FINANCIAL MODELPageIntroduction 6Source of Funds 9Uses of Funds 18Making Profit 28 Summary 315 2 THE BUSINESS FINANCIAL MODEL THE MODEL7 2 SOURCE...
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THE BALANCE SHEET POCKET BOOK phần 3 pps
... the outcome thatPROFIT CASHThese ideas are developed in The Managing Cashflow Pocketbook 25 2 ≠ THE BUSINESS FINANCIAL MODELUSE OF FUNDSItems on the shopping list are grouped to reflect the ... ‘Payables’- part of Current Liabilities (ie: short-term owings) 22 2 THE BUSINESS FINANCIAL MODELSUMMARY The model so far: 26 2 SOURCE OF FUNDSUSE OF FUNDSSHARE CAPITAL LOAN CAPITAL RETAINED ... after the agreed credit period, pay for the goods they have receivedThis process is referred to as the CURRENT ASSET CYCLENote: Stock = Raw Materials + Work in Progress + Finished Goods 21 2 CASHDEBTORS/RECEIVABLESFINISHEDGOODSWORK...
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THE BALANCE SHEET POCKET BOOK phần 4 pps
... process continues 32 2 THE BUSINESS FINANCIAL MODELCOMMON MISCONCEPTIONS‘At the year-end the Retained Profit must be somewhere; in the bank,or the accountant’s drawer.’Yes. The Retained Profit ... re-cycling is,therefore, happening continuously, ie:there is no tank at the bottom of the model,simply a meter and a pump. Every year the meter is set to zero and the profits aremeasured as they are ... products canbe made.Therefore, part of the cost of the product is a charge for the use of these processes andfacilities. This charge is called DEPRECIATION.Note For the calculation of Depreciation...
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THE BALANCE SHEET POCKET BOOK phần 5 docx
... SERVICES BALANCE SHEET Financial pictureat a point in time THE BALANCE SHEET FORMAT The Balance Sheet format swops the two halves of the model over:● Use of Funds appears at the top of the statement● ... VARIANCESCOMPAREACTION?? THE BALANCE SHEET INTRODUCTION The Balance Sheet is:● A financial statement of the business investment as at a specific point in time; and● Reports at the specific point in time- where the ... REPORTSINTRODUCTION The business must provide information in the form of financial reports to the owners - the shareholders.These reports include:i) a summary of the business investment a Balance Sheet ii)...
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THE BALANCE SHEET POCKET BOOK phần 6 pptx
... thing! The camera may not lie but just what does that business look likefor the other 364 days of the year?Chaotic? - perhaps!63 THE BALANCE SHEET ARC plc THE BALANCE SHEET 59£ THE BALANCE SHEET VALUATION ... CashRemember: the Balance Sheet must balance because the two halves are explaining:Source of Funds - where the money came fromUse of Funds - where it is now58 THE BALANCE SHEET SUMMARYHere is the same ... THE BALANCE SHEET SOURCE OF FUNDSVALUATIONWe now reach the bottom half of the Balance Sheet, which shows where the funds (used in the top half) came from.● SHARE CAPITAL the number...
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THE BALANCE SHEET POCKET BOOK phần 7 ppt
... show the comparative figures for the preceding year68 THE BALANCE SHEET COMMON MISCONCEPTIONS The Balance Sheet tells me the value of the business.’No. Remember the shareholders own the business ... the Balance Sheet as Debtors/Receivables.)74 THE BALANCE SHEET PUBLISHED FORMAT The Balance Sheet published formatA Report to the Owners of the Business the Shareholders● The published ... paid in the future but not in the next 12 months● The format provides summary information only - the report is supported with detailed notes cross referenced to the Balance Sheet ● The format...
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THE BALANCE SHEET POCKET BOOK phần 8 pdf
... 400Operating Profit 20 0Note:1 Gross Profit is the difference between the selling price and the cost of manufacturing the goods sold in the period. 2 Operating Profit is the lowest level in the Profit ... be paid whether the company has had a good year or not, so the greater the loan capital within the business, the greater the financial risk.● Tax: Whilst businesses aim to minimise their tax ... yet used for the products that have been sold will appear as Stock on the Balance Sheet ● Goods received, but not yet paid for will appear under Creditors/Payables on the Balance Sheet Example£100...
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THE BALANCE SHEET POCKET BOOK phần 10 pptx
... Asset ValuesDon’t let the accountant take sole responsibility!106NBPlease send me: The Balance Sheet Pocketbook The Pocketbook The Pocketbook The Pocketbook The PocketbookYour detailsNamePosition ... pocketbks@aol.comWeb: www.pocketbook.co.ukCustomers in USA should contact:Stylus Publishing, LLC, 22 883 Quicksilver Drive,Sterling, VA 20 166 -20 12 Telephone: 703 661 1581 or 800 23 2 022 3 Facsimile: 703 ... POCKETBOOKS LTD14 EAST STREET ALRESFORD HAMPSHIRE SO24 9EE UKOrder by Phone, Fax or InternetTelephone: +44 (0)19 62 735573Facsimile: +44 (0)19 62 733637E-mail: pocketbks@aol.comWeb: www.pocketbook.co.ukCustomers...
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