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Accounting and Finance for Your Small Business Second Edition 7 pdf

Accounting and Finance for Your Small Business Second Edition_1 pot

Accounting and Finance for Your Small Business Second Edition_1 pot

... 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 BURTONJohn ... 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 ... index.ISBN-13: 978 -0- 471 -77 156-2(cloth)ISBN-10: 0- 471 -77 156-2 (cloth)1. Industrial management—Handbooks, manuals, etc. 2. Business enterprises Finance handbooks, manuals etc. 3. Small Business Management....
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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

... 23,000−9% 177 ,800 161,000−9%Repair LaborD. Hendricks 8,000 7, 250−9%56,000 50 ,75 0−9%Supervisory Salaries D. Hendricks 7, 250 7, 000−3%50 ,75 0 49,000−3%Totals40,650 37, 250−8% 284,550 260 ,75 0−8%Operating ... 10,250−11%80,500 71 ,75 0−11%InsuranceT. Abrams 27, 050 26,000−4% 189,350 182,000−4%Totals186,200 173 ,450 7% 1,303,400 1,214,150 7% p01.qxd 11/28/05 1: 37 PM Page 24Preparing to Operate the Business SECTIONI18FIGURE ... pastBudgeting for OperationsCHAPTER1 17 p01.qxd 11/28/05 1: 37 PM Page 17 27 FIGURE1.9The System of Budgetsp01.qxd 11/28/05 1: 37 PM Page 27 Preparing to Operate the Business that direct labor varies...
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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

... 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. ... budget projected reality, and the necessaryInvesting in Long-Term Assets and Capital BudgetingCHAPTER2 47 p01.qxd 11/28/05 1: 37 PM Page 47 Preparing to Operate the Business areas where improvement...
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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

... .81 97 .8065 .79 37 .78 12 .76 92 .75 76 .74 63 .73 53 .72 46 .71 432 .8264 .79 72 .76 95 .74 32 .71 82 .6944 . 671 9.6504 .6299 .6104 .59 17 . 573 9 .5569 .54 07 .5251.51023 .75 13 .71 18 . 675 0 .64 07 .6086 . 578 7 ... . 877 2 .8621 .8 475 .8333 .81 97 .8065 .79 37 .78 12 .76 92 .75 76 .74 63 .73 53 .72 46 .71 432 .8264 .79 72 .76 95 .74 32 .71 82 .6944 . 671 9.6504 .6299 .6104 .59 17 . 573 9 .5569 .54 07 .5251.51023 .75 13 .71 18 ... . 078 7 .0662 .0558 .0 472 .0400 .0340 .0289.02 47 12 .3136 .25 67 .2 076 .1685 .1 372 .1122.0920 . 075 7 .0625 .05 17 .0429 .03 57 .0298 .0250 .0210.0 176 13 .28 97 .2292 .1821 .1452 .1163 .0935 . 075 4...
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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 ... calculation, for itBasic Control SystemsCHAPTER3 97 p01.qxd 11/28/05 1: 37 PM Page 97 which an accrual is needed, given their size and repetitivenature. This control is designed to force a continual ... 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...
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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

... 12,500 272 ,5001,500,000 6.5 138,500 8 1 87, 500 15,000 341,0001 ,75 0,000 7. 0 161,500 7 250,000 17, 500 429,0002,000,000 7. 0 185,000 7 285,000 20,000 490,000p02.qxd 11/28/05 1:38 PM Page 1 17 to sustain ... and staff is not available to per-form proper credit checks and follow-up. Unfortunately, these aretypical scenarios. Assume that these numbers are indicative oftrends in many businesses and ... of their accounting systems. For these reasons, the accounting software cannot access any information about cashoutflows to pay for employee salaries and wages. For these reasons, it is best...
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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

... 50Collections on November Sales40,000 50,000Average Gross Margin Percentage 70 70 70 70 70 70 70 70 70 70 70 70 70 Assumptions Sheet 1.2Dec Jan Feb Mar AprMay Jun July Aug SepOct Nov DecTotal ... 93,804 74 ,054 80,404Current Period Short-Term Borrowings 058,250 47, 478 74 ,248 52,450− 37, 351−92,149−88, 078 −14,848 0 0 00Total Short-Term Borrowings0 58,250 105 ,72 8 179 , 976 232,426195, 075 ... Balance Before Borrowings−38,250− 27, 478 −54,248−32,450 57, 351 112,149 108, 078 82,252106,054 113,804 94,054 100,404Cash Needs Comparison−58,250− 47, 478 74 ,248−52,450 37, 351 92,149 88, 078 62,25286,054...
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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

... cal-culated as follows: For Fruit Crate Manufacturing Co., Inc.:= 13.24%$49 ,73 0ᎏᎏ$ 375 ,71 4Earnings before interest and taxesᎏᎏᎏᎏTotal assets (tangible)$20,483ᎏᎏ$ 375 ,71 4Net profits (after ... .8:1 .7: 1 .6:1Receivable Turnover888886665555Inventory Turnover 77 777 6666655Debt/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 Margin25% 26% 26% 26% 27% 24% ... capitalization$ 173 ,856ᎏᎏ$226,448$98,294 + 75 ,562ᎏᎏᎏ$226,448Total debtᎏᎏNet worthPerformance Measurement SystemsCHAPTER61 87 p03.qxd 11/28/05 1:39 PM Page 1 87 Performance Measurement...
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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

... 152 122 124 1 27 07- 198/TO06 198 Ton 1 47 135 133 77 114 132 5408-200/TO05 200 Ton 110 120 124 141 1 17 101 113 17- 190/TA05 190 Ton 138 141 1 27 116 97 106 91 78 % 80% 80% 77 % 69% 72 % 62%09-300/TO04 ... 72 0 Ton 102 109 115 161 115 58 11322 -70 0/CI01 70 0 Ton 111 59 74 154 74 76 14423-950/TA01 950 Ton 104 168 126 159 110 91 11258% 76 % 68% 91% 64% 50% 65%66% 74 % 78 % 80% 71 % 66% 66%68% 74 % 78 % ... 1 67 163 161 96 10625-500/TA03 500 Ton 132 139 145 162 146 128 89 70 % 66% 88% 86% 75 % 64% 55%13 -70 0/CI03 70 0 Ton 168 151 146 142 106 78 6015 -70 0/VN03 70 0 Ton 0 153 1 07 152 133 118 11819 -72 0/TA02...
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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

... 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. ... the “basic form,” which covers losses due to vandalism,explosions, windstorms, fires, and hail. The “broad form” is anexpanded version of the same coverage, which also includeswater and snow ... thoseTaxes and Risk ManagementCHAPTER8249p03.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...
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