Finance & Funding Small Business Accounting 7 doc

... .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% 26% 26% 27% 24% ... receivables 83, 473 91,155 Inventories 164,482 1 57, 698 Prepaid expenses 2,554 2,049 Accumulated prepaid tax 4,261 3, 475 Current assets $ 276 ,055 $ 275 ,2 37 Fixed Assets Fixed assets $198...

Ngày tải lên: 21/06/2014, 18:20

... 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, 975 ,000 7. 091% 210,9 57 Preferred ... where variances have occurred. Budgeting for Operations CHAPTER 1 37 p01.qxd 11/28/05 1: 37 PM Page 37 Preparing to Operate the Business values, internal rates of return, and...

Ngày tải lên: 21/06/2014, 18:20

... .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 .55 07 .5245 .4999 . 476 8 ... .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 .5...

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. 103 p02.qxd 11/28/05 1:38 PM Page 103 p01.qxd 11/28/05 1: 37 PM ... keystrokes SECTION I 86 p01.qxd 11/28/05 1: 37 PM Page 86 their business models, which inherently requires changes to their supporting processes. If there are any significant chang...

Ngày tải lên: 21/06/2014, 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 ... 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...

Ngày tải lên: 21/06/2014, 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 ... 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 −52,450 37, 351 92,...

Ngày tải lên: 21/06/2014, 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: 21/06/2014, 18:20

... 89% 87% 83% 81% 85% 86% 87% 85% CP-02 78 % 76 % 75 % 74 % 70 % 78 % 72 % 76 % 75 % 73 % 71 % 75 % CP-03 79 % 79 % 81% 82% 81% 79 % 75 % 79 % 79 % 75 % 83% 78 % Group Subtotal 79 % 80% 82% 83% 80% 81% 77 % 79 % 80% 78 % ... 77 % 71 % 70 % 69% 80% 75 % 76 % CM-02 67% 65% 69% 75 % 73 % 70 % 65% 64% 66% 68% 69% 71 % CM-03 69% 67% 65% 76 % 75 % 73 % 68% 67% 6...

Ngày tải lên: 21/06/2014, 18:20

... 169– 170 Prepayment penalty, 174 Restrictions on, 171 – 173 Secured, 150–152 Small Business Administration, 170 Lockbox Controls, 82 Description, 109 M Machine utilization report, 277 Marketing budget, 32 Median, ... report, 281 Delayed shipment, 276 Lost customers, 279 Machine utilization, 277 Management, 269–285 Overtime, 274 Risk management, 245 Statistics, 272 Responsibilit...

Ngày tải lên: 21/06/2014, 18:20

... 11/28/05 1: 37 PM Page 90 Operating the Business • Security. A reasonable level of cash in a liquid account is a mea- sure of security to the business. Depending on the nature and size of the business, ... Systems CHAPTER 3 99 p01.qxd 11/28/05 1: 37 PM Page 99 Section II Operating the Business S ection I was largely devoted to tasks that can and should be accomplished prior to the sta...

Ngày tải lên: 20/06/2014, 18:20