Finance & Funding Small Business Accounting 4 pdf
Finance & Funding Small Business Accounting_4 pdf
... particularly important for some small businesses to
get an understanding of cash flows because they are especially vul-
nerable to problems dealing with cash. Smaller businesses tend to
operate with ... However, for many small businesses, a checkbook
can provide adequate daily records of cash disbursements.
Cash Flow Concerns
CHAPTER
4
119
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Operating the...
Finance & Funding Small Business Accounting_8 pdf
... 102 84 78 77 102
26 -40 0/TO01 40 0 Ton 47 85 1 24 116 101 78 120
56% 67% 72% 76% 68% 68% 75%
12-500/CI05 500 Ton 91 168 166 137 113 62 50
14- 500/CI 04 500 Ton 74 85 100 96 107 142 96
18 -45 0/VN02 45 0 ... by No. of Data Items
21%
4%
0%
-4%
- 64%
25%
-43 %
-2
0
2
4
6
8
10
Positive Skew in Data Items
- 64%
-43 %
-4%
0%
4%
21%
25%
-2
0
2
4
6
8
10
p03.qxd 11/28/05 1:39...
Finance & Funding Small Business Accounting_1 potx
... of potential ideas. In this case, you are not paying for
SECTION
I
44
p01.qxd 11/28/05 1:37 PM Page 44
Preparing to Operate the Business
areas where improvement in the system will help better evaluate
future ... future periods.
SECTION
I
42
FIGURE 2.1
Project Life Cycle
Time
DeathDeclineMaturuityGrowthBirth
Success
p01.qxd 11/28/05 1:37 PM Page 42
Preparing to Operate the Business...
Finance & Funding Small Business Accounting_2 pptx
... .6209 .56 74 .51 94 .47 61 .43 71 .40 19 .3700
. 341 1 .3 149 .2910 .2693 . 249 5 .2315 .2 149 .1998
.1859
6 .5 645 .5066 .45 56 .41 04 .37 04 .3 349 .3033
.2751 . 249 9 .22 74 .2072 .1890 .1727 .1580 . 144 8
.1328
7 ... .5158 .48 23 .45 14 .42 30
.3968 .3725 .3501 .32 94 .3102 .2923 .2757 .2603
5 .6209 .56 74 .51 94 .47 61 .43 71 .40 19 .3700
. 341 1 .3 149 .2910 .2693 . 249 5 .2315...
Finance & Funding Small Business Accounting_3 pptx
... a loophole in the control system whereby a particular
SECTION
I
84
p01.qxd 11/28/05 1:37 PM Page 84
Preparing to Operate the Business
directors, just to be sure that there is full agreement at ... II
Operating the Business
S
ection I was largely devoted to tasks that can and should be
accomplished prior to the start of the business (or of the fiscal
period for an ongoing business) ....
Finance & Funding Small Business Accounting_5 pot
... Borrowings
−38,250
−27 ,47 8
− 54, 248
−32 ,45 0 57,351 112, 149 108,078 82,252
106,0 54 113,8 04 94, 0 54 100 ,40 4
Cash Needs Comparison
−58,250
47 ,47 8
− 74, 248
−52 ,45 0 37,351 92, 149 88,078 62,252
86,0 54 93,8 04 74, 0 54 80 ,40 4
Current ... 187,000 1 54, 000 121,000 110,000
110,000 110,000 21,000
Collections: Cash Sales
10 10 10 10 10
10 10 10 10 10
10 10 10
as Percent Coll...
Finance & Funding Small Business Accounting_7 doc
... par value $50 ,42 0 $50 ,42 0
Capital surplus 43 ,179 43 ,016
Retained earnings 132, 849 132,238
Total stockholders’ equity $226 ,44 8 $225,6 74
Total Liabilities and Net Worth $40 0,3 04 $393, 545
(continued)
p03.qxd ... declined.
$20 ,48 3
ᎏᎏ
$49 2,3 74
Net profit (after taxes)
ᎏᎏᎏ
Sales
$161,991
ᎏᎏ
$49 2,3 74
$49 2,3 74 − 330,383
ᎏᎏᎏ
$49 2,3 74
SECTION
III
190
p03.qxd 11/28/05...
Finance & Funding Small Business Accounting_10 pptx
... 54% 55% 54%
50%
CE-02
51% 52% 54% 55% 51% 52%
57% 58% 52% 53% 55%
60%
CE-03
43 % 44 % 51% 40 % 43 % 45 %
41 % 40 % 39% 38% 37%
35%
Group Subtotal 49 % 52% 55%
51% 51% 50% 52% 50% 48 %
49 % 49 % 48 %
Candy ... 2% 4%
Knopf, Tom 14% 12% 12% 14% 2% 4% 9% 6%
Departmental Total 14% 12% 12% 14% 1% 4% 9% 7%
Engineering
Belval, Tom 0% 1% 2% 6% 5% 4% 3% 8%
Fine, David 8% 8% 8% 8% 8% 8...
Finance & Funding Small Business Accounting_11 ppt
... 14 57 14 375 46 0
Gross Margin 311 328 198 −375 46 2
Gross Margin Percentage 22% 19% 20% — 11%
General & Administrative 25 85 25 175 310
Interest Expense 42 193 29 0 2 64
Net Profit (Loss) 244 ... of days sales in,
1 64 165
Reduction of, 145
Accounts receivable
Controls, 85–86
Liquidity, 1 84 186
Number of days sales in,
1 64
Reduction of, 144 – 145
Acid test ratio, 1 84
Ad val...
Accounting and Finance for Your Small Business Second Edition_6 pdf
... Concerns
CHAPTER
4
121
FIGURE 4. 5
Annualized Interest Equivalent Cost
of Not Taking a Cash Discount
If Paid In: 1/10, N/30 2/10, N/30
Day 10 0% 0%
Day 20 36.9% 73.8%
Day 30 18.5% 36.9%
Day 40 12.3% 24. 6%
p02.qxd ... debt, the
borrowing power of the business, and the ability of the business to
Cash Flow Concerns
CHAPTER
4
131
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Operating the Busines...