Finance & Funding Small Business Accounting 1 potx

... result: $ 61, 750 ᎏᎏ $1, 000,000 $95,000 × (1 − .35) ᎏᎏᎏ $1, 000,000 (Interest expense) × (1 − tax rate) ᎏᎏᎏᎏ Amount of debt SECTION I 50 p 01. qxd 11 /28/05 1: 37 PM Page 50 p 01. qxd 11 /28/05 1: 37 PM Page 38 administrative ... Cash Flow Worksheet 12 3 456 Annual Operating Net Cash Before Tax After Tax Year Flow Adjustments Depreciation 1 + 2 + 3 Tax 1 + 2 - 5 0 1 2 3 4 5 6...

Ngày tải lên: 21/06/2014, 18:20

... .0 618 .0492 .0393 .0 316 .0254 .0205 . 016 6 . 013 5 . 011 0 .0090 15 .2394 .18 27 .14 01 .10 79 .0835 .0649 .0507 .0397 .0 312 .0247 . 019 5 . 015 5 . 012 4 .0099 .0080 .0064 p 01. qxd 11 /28/05 1: 37 PM Page 61 Comparison ... .0943 .0822 .0 718 .0628 .05 51 .0484 10 .3855 .3220 .2697 .2267 .19 11 .16 15 .13 69 .11 64 .0992 .0847 .0725 .0623 .0536 .0462 .0399 .0346 11 .3505 .2875...

Ngày tải lên: 21/06/2014, 18:20

... individuals, businesses, banks, or the business investing in itself (reinvestment of excess cash), the transactions ultimately involve cash. 10 3 p02.qxd 11 /28/05 1: 38 PM Page 10 3 p 01. qxd 11 /28/05 1: 37 ... are properly accounted for. All of SECTION I 88 p 01. qxd 11 /28/05 1: 37 PM Page 88 p02.qxd 11 /28/05 1: 38 PM Page 10 2 Preparing to Operate the Business This is a u...

Ngày tải lên: 21/06/2014, 18:20

... $10 0,000 $10 ,000 $ 210 ,000 1, 250,000 6.2 12 1,000 9 13 9,000 12 ,500 272,500 1, 500,000 6.5 13 8,500 8 18 7,500 15 ,000 3 41, 000 1, 750,000 7.0 16 1,500 7 250,000 17 ,500 429,000 2,000,000 7.0 18 5,000 7 285,000 ... Flow Concerns CHAPTER 4 11 1 p02.qxd 11 /28/05 1: 38 PM Page 11 1 Operating the Business employees. This can be calculated on a cost basis. For example, if...

Ngày tải lên: 21/06/2014, 18:20

... Expenses 12 ,250 12 ,250 12 ,250 12 ,250 12 ,250 12 ,250 12 ,250 12 ,250 12 ,250 12 ,250 12 ,250 12 ,250 Long-Term Debt Interest 1, 167 1, 1 51 1 ,13 5 1, 119 1, 103 1, 087 1, 0 71 1,054 1, 037 1, 020 1, 003 985 Principal 1, 333 ... 11 6,000 14 2,000 18 6,000 216 ,800 19 5,800 15 5 ,10 0 12 5,400 10 4,500 99,000 99,000 Other Total Cash Receipts 56,500 11 7,000...

Ngày tải lên: 21/06/2014, 18:20

... $1, 150 $1, 300 $1, 500 $1, 780 $2,000 $2 ,12 5 Breakeven (000s) $450 $450 $450 $450 $600 $850 $950 1, 150 $1, 350 $1, 550 $1, 800 $1, 950 Current Ratio 2.5 :1 2.5 :1 2.5 :1 2.5 :1 2.0 :1 1.7 :1 1.5 :1 1.2 :1 1.0 :1 ... 1. 7 :1 1.5 :1 1.2 :1 1.0 :1 .8 :1 .7 :1 .6 :1 Receivable Turnover 888886665555 Inventory Turnover 777776666655 Debt/Equity .2 :1 .2 :1 .2 :1 .2 :1 .2 :...

Ngày tải lên: 21/06/2014, 18:20

... 13 3 13 9 13 3 06 -15 0/TO07 15 0 Ton 11 9 13 0 13 7 15 2 12 2 12 4 12 7 07 -19 8/TO06 19 8 Ton 14 7 13 5 13 3 77 11 4 13 2 54 08-200/TO05 200 Ton 11 0 12 0 12 4 14 1 11 7 10 1 11 3 17 -19 0/TA05 19 0 Ton 13 8 14 1 12 7 11 6 97 10 6 ... Mold 15 0 14 2 13 9 13 2 11 2 12 2 10 4 B2000/BM03 Blow Mold 14 9 13 5 13 7 15 2 11 4 15 4 11 9 89% 82% 82% 85% 6...

Ngày tải lên: 21/06/2014, 18:20

... $1, 659 $1, 654 $1, 632 $1, 607 − Accounts Payable (000s) $1, 100 $1, 103 $1, 145 $1, 307 $1, 245 $1, 3 01 $1, 247 $1, 225 Total Working Capital (000s) $1, 825 $1, 978 $1, 874 $1, 680 $1, 684 $1, 653 $1, 710 $1, 712 p03.qxd ... 68% 64% Finance Cash Balance (000s) $17 2 $19 8 $15 4 $12 3 $19 1 $208 $17 5 $16 3 Loans Available $1, 0 71 $1, 203 $1, 5 41 $1, 678 $1, 400 $1, 378 $1,...

Ngày tải lên: 21/06/2014, 18:20

... center, 283 Financing Debt, 14 9 15 0 Intermediate, 15 0 15 2 Lease, 16 8 Long-term, 15 2 Mortgage, 16 8 16 9 New business, 14 3 14 4 Secured loan, 15 0 15 2 Sources of, 16 7 16 8 Stock, 15 3 16 0 Fixed asset Controls, ... Assets 14 5 565 14 5 258 1, 113 Total Capital Usage 470 2 ,14 3 320 258 3 ,19 1 p03.qxd 11 /28/05 1: 39 PM Page 283 Revenue Budget, 26 Center, 11 Controls...

Ngày tải lên: 21/06/2014, 18:20

... (rates) 13 3.42 18 .7 12 3.29 17 .6 16 3.36 13 .2 15 3.42 12 .1 15 3.57 13 .0 13 Cash Flow 14 3.44 17 .5 13 3. 31 18.0 11 3 .14 17 .2 11 3 .16 21. 2 12 3.42 11 .7 14 Poor Earnings (profits) 12 3.39 22.7 15 ... 22.6 15 3. 31 24.9 17 3.45 15 .3 18 3.69 20.8 15 Federal Paperwork 16 3.55 17 .6 14 3.32 19 .0 14 3.30 15 .4 10 3 .15 24 .1 10 3.23 15 .6 16 S...

Ngày tải lên: 29/03/2014, 19:20