... 9. 75 percent. Weighted Cost of Capital Calculation Type of Funding Amount of Funding Percentage Cost Dollar Cost Debt number 1 $980,000 5. 638% $55 , 252 Debt number 2 2,9 75, 000 7.091% 210, 957 Preferred ... 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 p01.qxd 11/28/ 05 1:37 PM Page 5...
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, 151 1,1 35 1,119 1,103 1,087 1,071 1, 054 1,037 1,020 1,003 9 85 Principal 1,333 ... Borrowings −38, 250 −27,478 54 ,248 −32, 450 57 , 351 112,149 108,078 82, 252 106, 054 113,804 94, 054 100,404 Cash Needs Comparison 58 , 250 −47,478 −74,248 52...
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Finance & Funding Small Business Accounting_2 pptx
... . 757 6 .7463 .7 353 .7246 .7143 2 .8264 .7972 .76 95 .7432 .7182 .6944 .6719 . 650 4 .6299 .6104 .59 17 .57 39 .55 69 .54 07 .52 51 .51 02 3 . 751 3 .7118 .6 750 .6407 .6086 .57 87 .55 07 .52 45 .4999 .4768 . 455 2 ... . 757 6 .7463 .7 353 .7246 .7143 2 .8264 .7972 .76 95 .7432 .7182 .6944 .6719 . 650 4 .6299 .6104 .59 17 .57 39 .55 69 .54 07 .52 51 .51 02 3 . 751 3 .7118 .6 750 .6407...
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Finance & Funding Small Business Accounting_3 pptx
... individuals, businesses, banks, or the business investing in itself (reinvestment of excess cash), the transactions ultimately involve cash. 103 p02.qxd 11/28/ 05 1:38 PM Page 103 p01.qxd 11/28/ 05 1:37 ... of SECTION I 88 p01.qxd 11/28/ 05 1:37 PM Page 88 p02.qxd 11/28/ 05 1:38 PM Page 102 Preparing to Operate the Business This is a useful approach, since irregularities can be spotte...
Ngày tải lên: 21/06/2014, 18:20
Finance & Funding Small Business Accounting_4 pdf
... $10,000 $210,000 1, 250 ,000 6.2 121,000 9 139,000 12 ,50 0 272 ,50 0 1 ,50 0,000 6 .5 138 ,50 0 8 187 ,50 0 15, 000 341,000 1, 750 ,000 7.0 161 ,50 0 7 250 ,000 17 ,50 0 429,000 2,000,000 7.0 1 85, 000 7 2 85, 000 20,000 490,000 p02.qxd ... Sold Item Delivered Item Accepted Payment Receive d 10 20 20 20 45 95 1 15 30 p02.qxd 11/28/ 05 1:38 PM Page 118 Operating the Business periodical...
Ngày tải lên: 21/06/2014, 18:20
Finance & Funding Small Business Accounting_7 doc
... $57 0 $800 $ 950 $1, 150 $1,300 $1 ,50 0 $1,780 $2,000 $2,1 25 Breakeven (000s) $ 450 $ 450 $ 450 $ 450 $600 $ 850 $ 950 1, 150 $1, 350 $1 ,55 0 $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 ... securities $21,2 85 $20,860 Accounts receivables 83,473 91, 155 Inventories 164,482 157 ,698 Prepaid expenses 2 ,55 4 2,049 Accumulated prepaid tax 4,261...
Ngày tải lên: 21/06/2014, 18:20
Finance & Funding Small Business Accounting_8 pdf
... 90 Ton 75 50 94 138 142 167 147 16 -55 /AG01 55 Ton 132 168 163 59 1 25 109 102 73% 80% 83% 71% 61% 62% 61% 05- 150 /TO08 150 Ton 141 150 147 162 133 139 133 06- 150 /TO07 150 Ton 119 130 137 152 122 ... 120 56 % 67% 72% 76% 68% 68% 75% 12 -50 0/CI 05 500 Ton 91 168 166 137 113 62 50 14 -50 0/CI04 50 0 Ton 74 85 100 96 107 142 96 18- 450 /VN02 450 Ton 168 162 163 164 103 111 119 2...
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Finance & Funding Small Business Accounting_10 pptx
... Extruder CE-01 52 % 59 % 60% 59 % 58 % 54 % 59 % 52 % 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 % ... individuals Reporting CHAPTER 9 257 p03.qxd 11/28/ 05 1:39 PM Page 257 Evaluating the Operations of the Business SECTION I...
Ngày tải lên: 21/06/2014, 18:20
Finance & Funding Small Business Accounting_11 ppt
... Statement Revenue $1,400 $1, 750 $972 $0 $4,122 Direct Expenses: Material 6 25 1,1 15 410 0 2, 150 Direct Labor 450 250 350 0 1, 050 Total Direct Cost 1,0 75 1,3 65 760 0 3,200 Total Direct Margin 3 25 3 85 212 0 922 Direct ... (Loss) 244 50 144 55 0 −112 Net Profit Percentage 17% 3% 15% — −3% + Depreciation Expense 21 81 21 37 159 Cash Inflow (Outflow) 264 131 1 65 51 3 47 Capital...
Ngày tải lên: 21/06/2014, 18:20
Accounting and Finance for Your Small Business Second Edition_1 pot
... 11/28/ 05 1:37 PM Page xi ffirs.qxd 11/28/ 05 1:36 PM 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 ... Burton, E. James. Accounting and finance for your small business. II. Title. HD31.B 852 2006 658 —dc22 20 050 56 956 Printed in the United States of A...
Ngày tải lên: 20/06/2014, 18:20