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Business decisions and financial accounting

Business decisions and financial accounting

Business decisions and financial accounting

... Accounting System Business and Financing Activities Accounting System Accounting Reports External users (creditors, investors, etc.) 1-6 Financial Managerial Internal users (managers, etc.) Accounting ... to the Financial Statements Notes help financial statement users understand how the amounts were derived and what other information may affect their decisions 1-19 Relationships Among the Financial ... summarizing and reporting the results of a business s activities Learning Objective Describe the purpose, structure, and content of the four basic financial statements 1-7 The Basic Accounting...
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Tài liệu Solutions for small business - business planning and financial forecasting docx

Tài liệu Solutions for small business - business planning and financial forecasting docx

... of Canada- (www.smallbusinessbc.ca) B.C Business Services (www.smallbusinessbc.ca) The four publications in the series are: • Business Planning and Financial Forecasting • Exploring Business ... for entrepreneurs • Resource Guide for British Columbia Businesses: information and guidelines • Starting Your Home-based Business: a manual for success iii solutions for small business the business ... expenses and profits or losses solutions for small business the business plan 17 Start-up – For business start-ups only The Start-up column is used in start-up situations only It is used for all...
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ACCOUNTING FOR REVENUE AND OTHER FINANCING SOURCES AND CONCEPTS FOR RECONCILING BUDGETARY AND FINANCIAL ACCOUNTING ppt

ACCOUNTING FOR REVENUE AND OTHER FINANCING SOURCES AND CONCEPTS FOR RECONCILING BUDGETARY AND FINANCIAL ACCOUNTING ppt

... DISCLOSURES, SUPPLEMENTARY INFORMATION, AND OTHER INFORMATION 1 CONCEPTS FOR RECONCILING BUDGETARY AND FINANCIAL ACCOUNTING 4 PART I: ACCOUNTING FOR REVENUE AND OTHER FINANCING SOURCES INTRODUCTION ... preparers and auditors EXECUTIVE SUMMARY ACCOUNTING STANDARDS FOR REVENUE AND OTHER FINANCING SOURCES SCOPE This Statement presents standards to account for inflows of resources from revenue and other ... of revenue, and the complexity of accounting for revenue and other financing sources, increase the importance of certain disclosures and other information 11 Extensive disclosures and other information...
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Business planning and financial modeling for microfinance insti phần 1 ppsx

Business planning and financial modeling for microfinance insti phần 1 ppsx

... acquisition 11 3 ix x BUSINESS PLANNING AND FINANCIAL MODELING FOR MICROFINANCE INSTITUTIONS: A HANDBOOK 6 .17 6 .18 6 .19 6.20 6. 21 6.22 6.23 7 .1 Automating projections of fixed asset acquisition 11 4 Projecting ... requirements 12 7 7.2.4 Entering interest rates for borrowed funds 12 9 7.2.5 Calculating financial costs 13 0 12 7 vi BUSINESS PLANNING AND FINANCIAL MODELING FOR MICROFINANCE INSTITUTIONS: A HANDBOOK ... America), and Women’s World Banking (United States) xiii xiv BUSINESS PLANNING AND FINANCIAL MODELING FOR MICROFINANCE INSTITUTIONS: A HANDBOOK The handbook’s structure Business planning for microfinance...
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Business planning and financial modeling for microfinance insti phần 3 doc

Business planning and financial modeling for microfinance insti phần 3 doc

... show only income and 41 42 BUSINESS PLANNING AND FINANCIAL MODELING FOR MICROFINANCE INSTITUTIONS: A HANDBOOK FIGURE 3. 3 Sample section of the balance sheet expenses related to financial services ... 20 24 52 Excel 95 or 97 24 30 36 78 40 BUSINESS PLANNING AND FINANCIAL MODELING FOR MICROFINANCE INSTITUTIONS: A HANDBOOK FAQ What if I need to prepare projections for a period other than the ... with the asterisks and typing Ctrl-W, which will start a macro to resize that column 38 BUSINESS PLANNING AND FINANCIAL MODELING FOR MICROFINANCE INSTITUTIONS: A HANDBOOK 3. 4.1 Choosing branch,...
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Business planning and financial modeling for microfinance insti phần 4 doc

Business planning and financial modeling for microfinance insti phần 4 doc

... 80 BUSINESS PLANNING AND FINANCIAL MODELING FOR MICROFINANCE INSTITUTIONS: A HANDBOOK 5.2 .4 Step 4: Review graphs for the loan product FAQ 24 How can I best model seasonal changes in demand? Microfinance ... considered profit 64 BUSINESS PLANNING AND FINANCIAL MODELING FOR MICROFINANCE INSTITUTIONS: A HANDBOOK 4. 4 Defining savings products in Microfin As explained, Microfin treats compulsory and voluntary ... method to the other (see annex 5) 62 BUSINESS PLANNING AND FINANCIAL MODELING FOR MICROFINANCE INSTITUTIONS: A HANDBOOK TABLE 4. 1 Possibilities for modeling fees and commissions Basis of calculation...
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Business planning and financial modeling for microfinance insti phần 5 ppsx

Business planning and financial modeling for microfinance insti phần 5 ppsx

... product 1, but that only FIGURE 5. 15 Projecting voluntary savings (quarterly projections) 85 86 BUSINESS PLANNING AND FINANCIAL MODELING FOR MICROFINANCE INSTITUTIONS: A HANDBOOK 30 percent of borrowers ... the options and the information covered on the Inst.Cap page (for a printout of the page see annex 2) 89 90 BUSINESS PLANNING AND FINANCIAL MODELING FOR MICROFINANCE INSTITUTIONS: A HANDBOOK The ... changes in portfolio at risk and annual 95 96 BUSINESS PLANNING AND FINANCIAL MODELING FOR MICROFINANCE INSTITUTIONS: A HANDBOOK FIGURE 6.4 Setting portfolio at risk and loan write-off rates write-off...
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Business planning and financial modeling for microfinance insti phần 6 ppsx

Business planning and financial modeling for microfinance insti phần 6 ppsx

... 1 16 BUSINESS PLANNING AND FINANCIAL MODELING FOR MICROFINANCE INSTITUTIONS: A HANDBOOK FIGURE 6. 19 Allocating administrative nonfinancial costs tribution as for financial costs (see section 6. 3.2) ... FIGURE 6. 15 Inputting initial balances for fixed assets 111 112 BUSINESS PLANNING AND FINANCIAL MODELING FOR MICROFINANCE INSTITUTIONS: A HANDBOOK Case study box 16 Inputting initial balances for ... calculated directly for each branch office based on its 123 124 BUSINESS PLANNING AND FINANCIAL MODELING FOR MICROFINANCE INSTITUTIONS: A HANDBOOK savings projections and therefore does not need...
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Business planning and financial modeling for microfinance insti phần 7 pot

Business planning and financial modeling for microfinance insti phần 7 pot

... shortfall of 37, 9 27 for meeting projected portfolio demand (shown in line of the blue band) Thus the total 1 37 138 BUSINESS PLANNING AND FINANCIAL MODELING FOR MICROFINANCE INSTITUTIONS: A HANDBOOK ... 152 BUSINESS PLANNING AND FINANCIAL MODELING FOR MICROFINANCE INSTITUTIONS: A HANDBOOK 9.2 Annual planning In addition to benchmarks for ongoing variance analysis, the business planning and financial ... on its financial services and how much it pays for its debt financing 141 142 BUSINESS PLANNING AND FINANCIAL MODELING FOR MICROFINANCE INSTITUTIONS: A HANDBOOK The loan loss provision for the...
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Business planning and financial modeling for microfinance insti phần 8 ppsx

Business planning and financial modeling for microfinance insti phần 8 ppsx

... Apr- 98 May- 98 10.0% 0 .8% 103.23 0 .8% 10.0% 0 .8% 104.05 0 .8% Jun- 98 Jul- 98 10.0% 0 .8% 104 .88 0 .8% Aug- 98 10.0% 0 .8% 105.72 0 .8% Sep- 98 10.0% 0 .8% 106.56 0 .8% 10 Oct- 98 11 Nov- 98 12 Dec- 98 10.0% 0 .8% ... 606 ,84 5 0 8. 9% 653,227 653,227 0 7.6% 7 18, 824 7 18, 824 0 10.0% 775,744 775,744 0 7.9% 80 8,799 80 8,799 0 4.3% 84 ,4 68 76,671 350 33% 85 ,345 83 ,007 352 34% 89 ,5 08 89,471 352 33% 90,531 96, 480 355 33% ... subsequent cycles 83 ,600 12,200 14,600 23,400 18, 800 8, 000 6,600 84 ,4 68 12,499 14,716 23, 587 18, 950 8, 064 6,653 85 ,345 12 ,80 2 14 ,83 4 23,775 19,101 8, 1 28 6,706 89 ,5 08 11,060 16,795 25,193 20, 482 9,217...
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Business planning and financial modeling for microfinance insti phần 9 pptx

Business planning and financial modeling for microfinance insti phần 9 pptx

... (8,035) 9, 477 253 2,3 69 ADMIN/HEAD OFFICE PAGE 193 Initial Balance Jan -98 Feb -98 Mar -98 Apr -98 May -98 Jun -98 Jul -98 Aug -98 Sep -98 10 Oct -98 11 Nov -98 12 Dec -98 Land and Building Analysis Land Analysis ... (8,035) 9, 477 253 2,3 69 ADMIN/HEAD OFFICE PAGE 1 89 Initial Balance Land and Building Analysis Mar -98 Apr -98 May -98 Jun -98 Jul -98 Aug -98 Sep -98 10 Oct -98 11 Nov -98 12 Dec -98 Note: Land value appears ... 1,200 6 29 52 199 2,680 5.8% 90 0 300 1 ,90 0 1,057 106 341 4,604 9. 1% 90 0 300 1 ,90 0 1,066 107 342 4,614 8.5% 90 0 300 2,100 1,160 107 365 4 ,93 3 8.2% 90 0 300 2,100 1,1 69 108 366 4 ,94 4 7.6% 90 0 300...
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Business planning and financial modeling for microfinance insti phần 10 potx

Business planning and financial modeling for microfinance insti phần 10 potx

... 20,931 23,247 25,246 26,368 27,197 100 ,000 100 ,000 100 ,000 - 100 ,000 - 100 ,000 - 100 ,000 - 100 ,000 - 100 ,000 - 100 ,000 - 100 ,000 - 100 ,000 - 100 ,000 - 100 ,000 - 100 ,000 - - - - - - - - - - - - - ... step change all retention rates for product from 100 percent to 50 percent 221 222 BUSINESS PLANNING AND FINANCIAL MODELING FOR MICROFINANCE INSTITUTIONS: A HANDBOOK 16 Click on the graphs button ... PLANNING AND FINANCIAL MODELING FOR MICROFINANCE INSTITUTIONS: A HANDBOOK Financial management Primary readings CGAP Management Information Systems for Microfinance Institutions: A Handbook (New York:...
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business cycles and financial crises

business cycles and financial crises

... A W Mullineux Business Cycles and Financial Crises Download free eBooks at bookboon.com Business Cycles and Financial Crises © 2011 A W Mullineux & bookboon.com ISBN ... at bookboon.com Business Cycles and Financial Crises Contents Contents Preface he Nature of the Business Cycle 1.1 Deinitions 1.2 he Monte Carlo Hypothesis 11 1.3 Are Business Cycles Symmetric? ... & Touche LLP and affiliated entities Download free eBooks at bookboon.com Click on the ad to read more Business Cycles and Financial Crises Preface Preface My interest in business cycles was rekindled...
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Financial Accounting Tools for Business Decision Making  apendix e reporting and analyzing investments

Financial Accounting Tools for Business Decision Making apendix e reporting and analyzing investments

... the debt investment b receipt of interest revenue from the debt investment c a change in the name of the firm issuing the debt securities d sale of the debt investment E- 12 LO Explain the accounting ... income LO Indicate how debt and stock investments are valued and reported in financial statements Valuing Valuing and and Reporting Reporting Investments Investments Available -for- Sale Securities ... Available -for- Sale Available -for- Sale Securities Securities Problem: How would the entries change if the securities were classified as available -for- sale? The entries would be the same except that...
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Financial Accounting Tools for Business Decision Making chapter 05 merchandising operation and the multiple step income

Financial Accounting Tools for Business Decision Making chapter 05 merchandising operation and the multiple step income

... indicator Preview of Chapter Financial Accounting Seventh Edition Kimmel Weygandt Kieso 5-4 Merchandising Merchandising Operations Operations Merchandising Companies Buy and Sell Goods Retailer ... income from operations, and 3) net income 5-39 LO Distinguish between a single -step and a multiple- step income statement Income Income Statement Statement Presentation Presentation MultipleStep ... Identify the differences between service and merchandising companies Merchandising Merchandising Operations Operations Flow of Costs Periodic System  Do not keep detailed records of the goods on hand...
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