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Accounting and Finance for Your Small Business Second Edition 3 ppt

Accounting and Finance for Your Small Business Second Edition_1 pot

Accounting and Finance for Your Small Business Second Edition_1 pot

... 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 Business Second ... Cataloging-in-Publication DataBragg, Steven 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 ... 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...
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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

... 1,4501,500 3% 10,150 10,500 3% Repair SuppliesR. Olbermann 3, 300 3, 5006% 23, 100 24,500 6%Depreciation Expense R. Olbermann 5005204% 3, 500 3, 640 4%Totals5,250 5,5205% 36 ,750 38 ,640 5%Heat, ... flow for atleast two and a half months.Budget Tracking and MaintenanceSo far, this chapter has emphasized establishing responsibility and developing a budget and accounting system that conforms ... on the con-dition and level of usage of company property.SECTIONI 30 p01.qxd 11/28/05 1 :37 PM Page 30 Preparing to Operate the Business come from a combination of sales and marketing staff...
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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

... asset categories for which purchases are anticipated or else a detailed listing of theBudgeting for OperationsCHAPTER1 33 p01.qxd 11/28/05 1 :37 PM Page 33 Preparing to Operate the Business a beta ... product’s life cycle. Taxes and the treatmentof expenses and income for tax purposes must be considered and adjusted for in the model. For example, increases in receivables and inventories are examples ... raw materials, different processing and handling, and dif-ferent packaging and shipping. The new product may change your marketing plans, and a proposal for capital expendituresmay result.2....
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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

... .4552 . 434 8 .4156 .39 75 .38 05 .36 444 .6 830 . 635 5 .5921 .55 23 .5158 .48 23 .4514 .4 230 .39 68 .37 25 .35 01 .32 94 .31 02 .29 23 .2757 .26 03 5 .6209 .5674 .5194 .4761 . 437 1 .4019 .37 00 .34 11 .31 49 .2910 ... .4552 . 434 8 .4156 .39 75 .38 05 .36 444 .6 830 . 635 5 .5921 .55 23 .5158 .48 23 .4514 .4 230 .39 68 .37 25 .35 01 .32 94 .31 02 .29 23 .2757 .26 03 5 .6209 .5674 .5194 .4761 . 437 1 .4019 .37 00 .34 11 .31 49 .2910 ... .26 93 .2495 . 231 5 .2149 .1998.18596 .5645 .5066 .4556 .4104 .37 04 .33 49 .30 33 .2751 .2499 .2274 .2072 .1890 .1727 .1580 .1448. 132 87 .5 132 .45 23 .39 96 .35 38 .31 39 .2791 .2486.2218 .19 83 .1776...
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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

... 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 ... on the perceived gainBasic Control SystemsCHAPTER 3 93 p01.qxd 11/28/05 1 :37 PM Page 93 p02.qxd 11/28/05 1 :38 PM Page 102prevention tool for keeping managers from signing off on con-tracts ... individuals, businesses,banks, or the business investing in itself (reinvestment of excesscash), the transactions ultimately involve cash.1 03 p02.qxd 11/28/05 1 :38 PM Page 1 03 Operating the Business cash...
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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

... 1/10, N /30 2/10, N /30 Day 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 121DisbursementsGiven a sales forecast, another important body of information ... debt, theborrowing power of the business, and the ability of the business toCash Flow ConcernsCHAPTER4 131 p02.qxd 11/28/05 1 :38 PM Page 131 Operating the Business contains a zero cash balance ... delay your capital expenditures or your payments for purchases inorder to prevent the negative cash flow months from occurring.SECTIONII 130 p02.qxd 11/28/05 1 :38 PM Page 130 Operating the Business employees....
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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

... 1, 135 1,119 1,1 03 1,087 1,071 1,054 1, 037 1,0201,0 03 985Principal1 ,33 3 1 ,34 9 1 ,36 5 1 ,38 1 1 ,39 71,4 13 1,429 1,446 1,4 63 1,4801,497 1,515Interest Payment on Line of Credit0 728 1,498 2,700 3, 0992,601 ... 11/28/05 1 :38 PM Page 149Shareholder Shares Value Change in ValueA 230 $17,692 (5 ,30 8)B 410 31 , 537 (9,4 63) C 36 0 27,692 (8 ,30 9)The initial stockholders may file a lawsuit against the company for ... Percentage SharesA 17.7% 230 B 31 .5% 410C 27.7% 36 0D 23. 1% 30 0100% 1 ,30 0By selling 30 0 new shares of common stock to D, the percent-ages of ownership for A, B, and C have been reduced. Sometimesthe...
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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

... $492 ,37 4 $464 ,38 3Cost of goods sold $33 0 ,38 3 $31 1,601Selling, general and administrationexpense 98,475 90,555Depreciation 13, 786 14 ,39 6Interest expense 10 ,34 0 8,8 23 Expenses $452,984 $425 ,37 5Earnings ... 107 ,33 0 99, 030 Net fixed assets $91, 430 $ 93, 636 Long-term investment $8,229 $-0-Other AssetsGoodwill $ 23, 839 $ 23, 839 Debenture discount 751 833 Other assets $24,590 $24,672Total Assets $400 ,30 4 ... efficiency may have declined.$20,4 83 ᎏᎏ$492 ,37 4Net profit (after taxes)ᎏᎏᎏSales$161,991ᎏᎏ$492 ,37 4$492 ,37 4 − 33 0 ,38 3ᎏᎏᎏ$492 ,37 4SECTIONIII190p 03. qxd 11/28/05 1 :39 PM Page 190Debt RatiosUp...
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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

... 168 133 148 125 14810 -30 0/TO 03 300 Ton 0 50 79 1 43 135 142 12911 -33 0/TO02 33 0 Ton 148 149 129 136 93 125 10020 -39 0/TA04 39 0 Ton 110 127 121 158 128 136 15421 -37 5/C106 37 5 Ton 92 100 102 84 ... Ton 75 50 94 138 142 167 14716-55/AG01 55 Ton 132 168 1 63 59 125 109 102 73% 80% 83% 71% 61% 62% 61%05-150/TO08 150 Ton 141 150 147 162 133 139 133 06-150/TO07 150 Ton 119 130 137 152 122 124 ... 142 139 132 112 122 104B2000/BM 03 Blow Mold 149 135 137 152 114 154 11989% 82% 82% 85% 67% 82% 66%01-25 25 Ton 1 23 125 126 132 138 125 11102-90/TO11 90 Ton 150 158 152 137 117 132 144 03- 90/TO10...
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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 ManagementCHAPTER8249p 03. 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 ... 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. ... competitors for patent infringement or employees for sexualharassment. In this section, we review the policies and proceduresTaxes and Risk ManagementCHAPTER8 237 p 03. qxd 11/28/05 1 :39 PM Page 237 information...
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