Accounting and Finance for Your Small Business Second Edition 2 pptx

Accounting and Finance for Your Small Business Second Edition_1 pot

... 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 Edition STEVEN M. BRAGG AND E. JAMES ... 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 M. Bragg. 20 01.Includes ... 20 2The Balanced Scorecard 20 4Summary 20 7Chapter 7 Financial Analysis 20 9Risk Analysis 20 9Capacity Utilization 21 5Breakeven Analysis 22 2Summary 22 9Chapter 8 Taxes and Risk Management 23 1Controlling...

Accounting and Finance for Your Small Business Second Edition_2 pptx

... Abrams55,000 56,000 2% 385,000 3 92, 000 2% TaxesT. Abrams11,500 10 ,25 0−11%80,500 71,750−11%InsuranceT. Abrams 27 ,050 26 ,000−4% 189,350 1 82, 000−4%Totals186 ,20 0 173,450−7% 1,303,400 1 ,21 4,150−7%p01.qxd ... compliance.Budgeting for OperationsCHAPTER1 21 p01.qxd 11 /28 /05 1:37 PM Page 21 Preparing to Operate the Business movements of raw materials, work-in-progress, finished goods, and services performed. A ... of budgeting for direct labor as a fully variable cost. The production volume fromBudgeting for OperationsCHAPTER1 29 p01.qxd 11 /28 /05 1:37 PM Page 29 Preparing to Operate the Business the...

Accounting and Finance for Your Small Business Second Edition_3 ppt

... $55 ,25 2Debt number 2 2,975,000 7.091% 21 0,957Preferred stock 2, 500,000 9.000% 22 5,000Common stock 4,000,000 13 .20 0% 528 ,000Totals $10,455,000 9.75% $1,019 ,20 9Producing Better Numbers for ... 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. The questions that ... 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...

Accounting and Finance for Your Small Business Second Edition_4 pptx

... .0787 .06 62 .0558 .04 72 .0400 .0340 . 028 9. 024 7 12 .3136 .25 67 .20 76 .1685 .13 72 .1 122 .0 920 .0757 .0 625 .0517 .0 429 .0357 . 029 8 . 025 0 . 021 0.017613 .28 97 .22 92 .1 821 .14 52 .1163 .0935 .0754 .0610.0496 ... .0787 .06 62 .0558 .04 72 .0400 .0340 . 028 9. 024 7 12 .3136 .25 67 .20 76 .1685 .13 72 .1 122 .0 920 .0757 .0 625 .0517 .0 429 .0357 . 029 8 . 025 0 . 021 0.017613 .28 97 .22 92 .1 821 .14 52 .1163 .0935 .0754 .0610.0496 ... .3149 .29 10 .26 93 .24 95 .23 15 .21 49 .1998.18596 .5645 .5066 .4556 .4104 .3704 .3349 .3033 .27 51 .24 99 .22 74 .20 72 .1890 .1 727 .1580 .1448.1 328 7 .51 32 .4 523 .3996 .3538 .3139 .27 91 .24 86 .22 18...

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 ... investors— for example, institutional investors and individual ones look-ing at the same business will make different assessments ofrisk. A constant growth business and a steady earnings business, although ... the plan in response to new information withoutchanging the basic and underlying desired accomplishments.p 02. qxd 11 /28 /05 1:38 PM Page 101Preparing to Operate the Business This is a useful approach,...

Accounting and Finance for Your Small Business Second Edition_6 pdf

... $10,000 $21 0,0001 ,25 0,000 6 .2 121 ,000 9 139,000 12, 500 27 2,5001,500,000 6.5 138,500 8 187,500 15,000 341,0001,750,000 7.0 161,500 7 25 0,000 17,500 429 ,000 2, 000,000 7.0 185,000 7 28 5,000 20 ,000 ... N/30 2/ 10, N/30Day 10 0% 0%Day 20 36.9% 73.8%Day 30 18.5% 36.9%Day 40 12. 3% 24 .6%p 02. qxd 11 /28 /05 1:38 PM Page 121 DisbursementsGiven a sales forecast, another important body of information ... run, beSECTIONII 122 p 02. qxd 11 /28 /05 1:38 PM Page 122 Operating the Business few simple guidelines, set out in the next eight steps, help organizethe process.1. Identify all your sources of...

Accounting and Finance for Your Small Business Second Edition_7 pdf

... Credit1 12, 000 144,000 1 92, 000 198,000 153,000 126 ,000 99,000 90,000 81,000 90,00090,000 90,000Operating Expenses 12, 250 12, 250 12, 250 12, 250 12, 250 12, 250 12, 250 12, 250 12, 250 12, 250 12, 250 12, 250Long-Term ... 58 ,25 0 105, 728 179,976 23 2, 426 195,075 1 02, 926 14,848 0 00 0 064,750 85 ,27 2 121 , 024 168,574 21 5, 325 25 3,874 28 1,4 52 306,104 325 ,654 3 42, 004335 ,25 4 356,804p 02. qxd 11 /28 /05 1:38 PM Page 1 42 require ... 2, 500 2, 500 2, 500 2, 500 2, 500 2, 500 2, 500 2, 500Minimum Acceptable Cash Balance: 20 ,000 20 ,000 20 ,000 20 ,000 20 ,000 20 ,000 20 ,000 20 ,000 20 ,000 20 ,000 20 ,000 20 ,000 20 ,000Cash Receipts Detail Sheet 2. 1Jan...

Accounting and Finance for Your Small Business Second Edition_9 pptx

... Turnover777776666655Debt/Equity .2: 1 .2: 1 .2: 1 .2: 1 .2: 1 .4:1 .6:1 .8:11:1 1.3:1 1.5:1 1.7:1Gross Margin 25 % 26 % 26 % 26 % 27 % 24 % 23 % 22 % 21 % 21 % 21 % 21 %Net Margin6% 7% 7% 7% 8% 5% 4%3% 2% 2% 2% 2% Times Interest ... 3.0×3.0× 3.0×3.0× 2. 7× 2. 5× 2. 4× 2. 1×1.9×1.7× 1.3×1.0×Return on Assets 18% 20 % 20 % 20 % 22 % 16% 14% 12% 10% 8% 6%4%p03.qxd 11 /28 /05 1:39 PM Page 195Evaluating the Operations of the Business liquid ... $75,5 62 $74 ,26 2Stockholders’ equityCommon stock @ $1 par value $50, 420 $50, 420 Capital surplus 43,179 43,016Retained earnings 1 32, 849 1 32, 238Total stockholders’ equity $22 6,448 $22 5,674Total...

Accounting and Finance for Your Small Business Second Edition_10 doc

... 82% 82% 85% 67% 82% 66%01 -25 25 Ton 123 125 126 1 32 138 125 111 02- 90/TO11 90 Ton 150 158 1 52 137 117 1 32 14403-90/TO10 90 Ton 129 168 164 129 126 111 120 04-90/TO09 90 Ton 75 50 94 138 1 42 ... 1 42 129 11-330/TO 02 330 Ton 148 149 129 136 93 125 100 20 -390/TA04 390 Ton 110 127 121 158 128 136 154 21 -375/C106 375 Ton 92 100 1 02 84 78 77 1 02 26-400/TO01 400 Ton 47 85 124 116 101 78 120 56% ... Median-64%-43%0% 21 % 25 %-80%-60%-40% -20 %0% 20 %40%0 123 45678Dispersion by No. of Data Items 21 %4%0%-4%-64% 25 %-43% -2 0 2 46810Positive Skew in Data Items-64%-43%-4%0%4% 21 % 25 % -2 0 2 46810p03.qxd...

Accounting and Finance for Your Small Business Second Edition_11 pot

... thoseTaxes and Risk ManagementCHAPTER8 24 9p03.qxd 11 /28 /05 1:39 PM Page 24 9Evaluating the Operations of the Business coverage for damage to boilers and machinery, and payments for injuries ... standard process already inplace before the first claim incident occurs. This will speed upSECTIONIII 24 2p03.qxd 11 /28 /05 1:39 PM Page 24 2Evaluating the Operations of the Business cargo and ... 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....

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