Accounting and Finance for Your Small Business Second Edition 7 pdf

... 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 BURTON John ... Cataloging-in-Publication Data Bragg, Steven M. . Accounting and Finance for your small business / Steven M. Bragg.—2nd ed. p. cm. Rev....

Ngày tải lên: 20/06/2014, 18:20

... 23,000 −9% 177 ,800 161,000 −9% Repair Labor D. 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% Totals 40,650 37, 250 −8% 284,550 260 ,75 0 −8% Operating ... 10,250 −11% 80,500 71 ,75 0 −11% Insurance T. Abrams 27, 050 26,000 −4% 189,350 182,000 −4% Totals 186,200 173 ,450 7% 1,303,400 1,214,150 7% p01.qxd 11/28/05...

Ngày tải lên: 20/06/2014, 18:20

... product’s life cycle. Taxes and the treatment of 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 capi...

Ngày tải lên: 20/06/2014, 18:20

... .81 97 .8065 .79 37 .78 12 .76 92 .75 76 .74 63 .73 53 .72 46 .71 43 2 .8264 .79 72 .76 95 .74 32 .71 82 .6944 . 671 9 .6504 .6299 .6104 .59 17 . 573 9 .5569 .54 07 .5251 .5102 3 .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 43 2 .8264 .79 72 .76 95 .74 32 .71 82 .6944 . 671 9 .6504 .6299 .6...

Ngày tải lên: 20/06/2014, 18:20

... discussed here. Interest Accounts Cash 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 it Basic Control Systems CHAPTER 3 97 p01.qxd 11/28/05 1: 37 PM Page 97 which an accrual is needed, given their size and repetitive nature. This control is...

Ngày tải lên: 20/06/2014, 18:20

... 12,500 272 ,500 1,500,000 6.5 138,500 8 1 87, 500 15,000 341,000 1 ,75 0,000 7. 0 161,500 7 250,000 17, 500 429,000 2,000,000 7. 0 185,000 7 285,000 20,000 490,000 p02.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 are typical scenarios. Assume that these numbers are indicative of trends...

Ngày tải lên: 20/06/2014, 18:20

... 50 Collections on November Sales 40,000 50,000 Average Gross Margin Percentage 70 70 70 70 70 70 70 70 70 70 70 70 70 Assumptions Sheet 1.2 Dec Jan Feb Mar Apr May Jun July Aug Sep Oct Nov Dec Total ... 93,804 74 ,054 80,404 Current Period Short-Term Borrowings 0 58,250 47, 478 74 ,248 52,450 − 37, 351 −92,149 −88, 078 −14,848 0 0 0 0 Total Short-Term Borrowings 0 58,250 105...

Ngày tải lên: 20/06/2014, 18:20

... cal- culated as follows: For Fruit Crate Manufacturing Co., Inc.: = 13.24% $49 ,73 0 ᎏᎏ $ 375 ,71 4 Earnings before interest and taxes ᎏᎏᎏᎏ Total assets (tangible) $20,483 ᎏᎏ $ 375 ,71 4 Net profits (after ... .8:1 .7: 1 .6:1 Receivable Turnover 888886665555 Inventory Turnover 77 777 6666655 Debt/Equity .2:1 .2:1 .2:1 .2:1 .2:1 .4:1 .6:1 .8:1 1:1 1.3:1 1.5:1 1 .7: 1 Gross Margin 25% 26%...

Ngày tải lên: 20/06/2014, 18:20

... 152 122 124 1 27 07- 198/TO06 198 Ton 1 47 135 133 77 114 132 54 08-200/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 58 113 22 -70 0/CI01 70 0 Ton 111 59 74 154 74 76 144 23-950/TA01 950 Ton 104 168 126 159 110 91 112 58% 76 % 68% 91% 64% 50% 65% 66% 74 %...

Ngày tải lên: 20/06/2014, 18:20

... level of income and the payment of that income under 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 an expanded version of the same coverage, which also includes wat...

Ngày tải lên: 20/06/2014, 18:20