THE BALANCE SHEET POCKET BOOK phần 10 pptx
THE BALANCE SHEET POCKET BOOK phần 10 pptx
... Asset ValuesDon’t let the accountant take sole responsibility! 106 NBPlease send me: The Balance Sheet Pocketbook The Pocketbook The Pocketbook The Pocketbook The PocketbookYour detailsNamePosition ... apportioning the ‘depreciable amount’ over the ‘effective useful life’. 102 NBAPPENDIX TWOCALCULATING DEPRECIATIONOTHER METHODSThere are other methods of calculating depreciation, eg:● Reducing balance ... & ENLIGHTENMANAGEMENTPOCKETBOOKSAPPENDIX TWOCALCULATING DEPRECIATION 101 NBAPPENDIX ONEJARGON EXPLAINEDPageShareholders’ The total shareholder investment in the business, 60Funds: ie:...
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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 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 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 ... business and therefore the value of the business is the cost of acquiring those shares, ie:Number of shares x Share PriceThere are many reasons why this is not the same as the Balance Sheet value...
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THE BALANCE SHEET POCKET BOOK phần 8 pdf
... 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 worth ... 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 ... 200Note: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 and Loss Account...
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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 ... FormatA Report to the Business Owners the Shareholders90APPENDIX ONEJARGON EXPLAINEDPageFixed Asset: Facilities or Processes providing the infrastructure of the 19business. These are purchased ... 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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Từ khóa: the balance sheet barrier the basics of business financegiáo án tiếng pháp phần 10 pptxnhũ tương nhựa bitum đại cương và ứng dụng phần 10 pptxfinally the standard on events after the balance sheet date specifies the two types of events that may occur depending on whether the circumstances disclosed already existed at the balance sheet date or emerged subsequent to that datedepreciation amortisation impairment and derecognition criteria based on the nature of the assets to be recognised in the balance sheet financial liabilities shall be derecognised in accordance with section 3 5 of the standard on financial instrumentsdate the amount obtained using this method may not exceed the recoverable amount at that time using the closing exchange rate prevailing at the balance sheet date where necessaryauthorities using the tax legislation in force or approved and pending publication at the balance sheet datereversal based on tax legislation in force or approved and pending publication at the balance sheet date and in accordance with the manner in which the assets are reasonably expected to be recovered and liabilities settledreliably taking into account the stage of completion of the transaction at the balance sheet datethe stage of completion of the transaction at the balance sheet date can be measured reliably andtherefore the company shall not prepare its annual accounts on a going concern basis if management determines even after the balance sheet date that it intends to liquidate the company or cease trading or that it has no realistic alternative but to do soabbreviated balance sheet abbreviated statement of changes in equity and abbreviated notes thereto companies that meet at least two of the following conditions at the balance sheet dateabbreviated income statement companies that meet at least two of the following conditions at the balance sheet date cash and cash equivalents unless they are restricted from being exchanged or used to settle a liability for at least one year after the balance sheet datedetails of exceptional circumstances that justify amending the structure of the balance sheet income statement statement of changes in equity and statement of cash flows for the prior reporting periodBáo cáo thực tập tại nhà thuốc tại Thành phố Hồ Chí Minh năm 2018Nghiên cứu sự hình thành lớp bảo vệ và khả năng chống ăn mòn của thép bền thời tiết trong điều kiện khí hậu nhiệt đới việt namNghiên cứu vật liệu biến hóa (metamaterials) hấp thụ sóng điện tử ở vùng tần số THzGiáo án Sinh học 11 bài 13: Thực hành phát hiện diệp lục và carôtenôitGiáo án Sinh học 11 bài 13: Thực hành phát hiện diệp lục và carôtenôitGiáo án Sinh học 11 bài 13: Thực hành phát hiện diệp lục và carôtenôitGiáo án Sinh học 11 bài 13: Thực hành phát hiện diệp lục và carôtenôitPhát triển du lịch bền vững trên cơ sở bảo vệ môi trường tự nhiên vịnh hạ longNghiên cứu về mô hình thống kê học sâu và ứng dụng trong nhận dạng chữ viết tay hạn chếThơ nôm tứ tuyệt trào phúng hồ xuân hươngThiết kế và chế tạo mô hình biến tần (inverter) cho máy điều hòa không khíChuong 2 nhận dạng rui roTranh tụng tại phiên tòa hình sự sơ thẩm theo pháp luật tố tụng hình sự Việt Nam từ thực tiễn xét xử của các Tòa án quân sự Quân khu (Luận văn thạc sĩ)chuong 1 tong quan quan tri rui roGiáo án Sinh học 11 bài 14: Thực hành phát hiện hô hấp ở thực vậtGiáo án Sinh học 11 bài 14: Thực hành phát hiện hô hấp ở thực vậtGiáo án Sinh học 11 bài 14: Thực hành phát hiện hô hấp ở thực vậtTrách nhiệm của người sử dụng lao động đối với lao động nữ theo pháp luật lao động Việt Nam từ thực tiễn các khu công nghiệp tại thành phố Hồ Chí Minh (Luận văn thạc sĩ)HIỆU QUẢ CỦA MÔ HÌNH XỬ LÝ BÙN HOẠT TÍNH BẰNG KIỀMMÔN TRUYỀN THÔNG MARKETING TÍCH HỢP