THE BALANCE SHEET POCKET BOOK phần 7 ppt
THE BALANCE SHEET POCKET BOOK phần 7 ppt
... 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 ... 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 ... those Balance Sheet dates 70 PROFIT AND LOSSACCOUNT"Revenue Performance" BALANCE SHEET "End Point" BALANCE SHEET "Start Point"TRADING PERIOD THE BALANCE SHEET REPORTS...
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THE BALANCE SHEET POCKET BOOK phần 6 pptx
... other 364 days of the year?Chaotic? - perhaps!63 THE BALANCE SHEET ARC plc THE BALANCE SHEET 59£ THE BALANCE SHEET VALUATION OF WORKING CAPITAL The values shown in the Balance Sheet are as follows:Stock ... 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 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 ... POCKETBOOKS LTD14 EAST STREET ALRESFORD HAMPSHIRE SO24 9EE UKOrder by Phone, Fax or InternetTelephone: +44 (0)1962 73 5 573 Facsimile: +44 (0)1962 73 36 37 E-mail: pocketbks@aol.comWeb: www.pocketbook.co.ukCustomers ... amount’ over the ‘effective useful life’.102NBAPPENDIX TWOCALCULATING DEPRECIATIONOTHER METHODSThere are other methods of calculating depreciation, eg:● Reducing balance - where the depreciation...
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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 ... year-end the retained profit must be somewhere; in the bank,or the accountant’s drawer’◆ ‘If the company’s share price rises it has more money’◆ ‘If I compare the results of two businesses, the...
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THE BALANCE SHEET POCKET BOOK phần 2 potx
... real value of the property● How much you wish to borrow● Your income and existing outgoings2 The mortgage agreement defines the terms of the loan3 As security, the lender retains the title deeds ... interest on the loan- eventual repayment of the loan itself● The terms of the loan will be defined by a contractual agreement132 THE BUSINESS FINANCIAL MODELCOMMON MISCONCEPTIONS‘If the company’s ... over the piece of paper; Bill hands over the £1,200. Alex has made a gain of £200. The company has no involvement in the transaction and its finances are therefore unaffected. Similarly, if the...
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THE BALANCE SHEET POCKET BOOK phần 3 pps
... the outcome thatPROFIT CASHThese ideas are developed in The Managing Cashflow Pocketbook252≠ THE BUSINESS FINANCIAL MODELUSE OF FUNDSItems on the shopping list are grouped to reflect the ... ASSETS THE BUSINESS FINANCIAL MODELUSE OF FUNDSWORKING CAPITAL CYCLE The Working Capital cycle can then be shown as:How much has the business invested in Working Capital?● Not all the stock ... to● Finished Goods, which are then ● Sold to customers, ● Who, after the agreed credit period, pay for the goods they have receivedThis process is referred to as the CURRENT ASSET CYCLENote:...
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THE BALANCE SHEET POCKET BOOK phần 4 pps
... 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 ... process continues322 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 ... 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 8 pdf
... accordance with the contractual agreement. p14Note - Interest must 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 ... 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 ... Gives credit, or● Takes creditthen profit and cash will not be the same thing.This debate is examined in more detail in The Managing Cashflow Pocketbook. 77 PROFIT AND LOSS ACCOUNTCOST OF...
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THE BALANCE SHEET POCKET BOOK phần 9 potx
... 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 ... Expenditure associated with producing 27 Cost: and delivering the products sold during the period Balance Sheet: A financial statement showing, at a point in time, where 46 the money came from (Net Capital ... in the business in the form of a loan 13Net Assets The accountant’s expression for `Use of Funds’, 61Employed: ie: Fixed Assets and Working CapitalNet Book Fixed Assets are valued at Net Book...
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