Finance & Funding Small Business Accounting 10 pptx
Finance & Funding Small Business Accounting_2 pptx
... Tax 1 + 2 - 5 0 <55,000> 00<55,000> 0 <55,000> 1 5,000 0 5,000 0 0 5,000 2 25,000 0 10, 000 15,000 3,000 22,000 3 35,000 0 10, 000 25,000 5,000 30,000 4 15,000 0 10, 000 5,000 1,000 ... return: Inflows Depreciation Year 1 $5,000 $5,000 Year 2 25,000 10, 000 Year 3 35,000 10, 000 Year 4 15,000 10, 000 Year 5 20,000 10, 000 Year 6 15,000 -0- The tax rate is 20 percent....
Ngày tải lên: 21/06/2014, 18:20
Finance & Funding Small Business Accounting_3 pptx
... outside 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 ... 1:38 PM Page 101 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...
Ngày tải lên: 21/06/2014, 18:20
Finance & Funding Small Business Accounting_10 pptx
... 0% 0% 0% 100 % 100 % 100 % 100 % 0% 0% 0% CCT-02 0% 0% 0% 0% 0% 100 % 100 % 100 % 100 % 0% 0% 0% CCT-03 0% 0% 0% 0% 0% 100 % 100 % 100 % 100 % 0% 0% 0% Group Subtotal 0% 0% 0% 0% 0% 100 % 100 % 100 % 100 % 0% ... Wrapper CW-01 15% 20% 50% 100 % 90% 95% 88% 93% 90% 91% 95% 99% CW-02 100 % 98% 99% 97% 98% 100 % 99% 93% 98% 95% 98% 99% CW-03 100 % 100 % 100 % 90% 100 % 10...
Ngày tải lên: 21/06/2014, 18:20
Finance & Funding Small Business Accounting_1 potx
... 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, 957 Preferred stock 2,500,000 9.000% ... = 5% + 10. 5% Cost of equity capital = 15.5% Although the example uses a rather high beta that increases the cost of the stock, it is evident that, far from being an inexpensive form of...
Ngày tải lên: 21/06/2014, 18:20
Finance & Funding Small Business Accounting_4 pdf
... Transactions Working Level Turn Amount Turn Amount Cash Capital $1,000,000 6.0 $100 ,000 10 $100 ,000 $10, 000 $ 210, 000 1,250,000 6.2 121,000 9 139,000 12,500 272,500 1,500,000 6.5 138,500 8 187,500 ... available for use by the business. The objective should be to reduce the delay in receiving payment and SECTION II 108 p02.qxd 11/28/05 1:38 PM Page 108 Operating the Business cash...
Ngày tải lên: 21/06/2014, 18:20
Finance & Funding Small Business Accounting_5 pot
... Dollar Sales 110, 000 120,000 140,000 180,000 240,000 242,000 187,000 154,000 121,000 110, 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 Collect ... 24,000 24,200 18,700 15,400 12 ,100 11,000 11,000 11,000 12 ,100 Collections of Receivables 44,500 103 ,000 116,000 142,000 186,000 216,800 195,800 155 ,100 125,400 104 ,...
Ngày tải lên: 21/06/2014, 18:20
Finance & Funding Small Business Accounting_7 doc
... ($39,390 + 10, 340) $4, 210 = interest on 7% senior notes. $6,130 = interest on 9% junior notes. The coverage on the senior notes would be: = 11.81 times $49,730 ᎏ $4, 210 $75,562 ᎏᎏ $302, 010 $75,562 ᎏᎏᎏ $75,562 ... So: Cash flow coverage ratio = If you had a $10, 000/year principal payment and a 46 percent tax rate, it would require: $10, 000 × [1/(1 − .46)] or $10, 000 × (1.85), or $...
Ngày tải lên: 21/06/2014, 18:20
Finance & Funding Small Business Accounting_8 pdf
... 330 Ton 148 149 129 136 93 125 100 20-390/TA04 390 Ton 110 127 121 158 128 136 154 21-375/C106 375 Ton 92 100 102 84 78 77 102 26-400/TO01 400 Ton 47 85 124 116 101 78 120 56% 67% 72% 76% 68% ... 142 106 78 60 15-700/VN03 700 Ton 0 153 107 152 133 118 118 19-720/TA02 720 Ton 102 109 115 161 115 58 113 22-700/CI01 700 Ton 111 59 74 154 74 76 144 23-950/TA01 950 Ton 104 168 126 159...
Ngày tải lên: 21/06/2014, 18:20
Finance & Funding Small Business Accounting_11 ppt
... 160–166 Inventory, 152 Leverage-financed, 169–170 Prepayment penalty, 174 Restrictions on, 171–173 Secured, 150–152 Small Business Administration, 170 Lockbox Controls, 82 Description, 109 M Machine utilization ... 209–215 Investment, 104 Management, 237–245 Return relationship, 48–49 S S corporation, 261 Sales tax, 263–265 Sales, deferred installment method, 232–233 Securities Agency...
Ngày tải lên: 21/06/2014, 18:20
Accounting and Finance for Your Small Business Second Edition_2 pptx
... as small as a single operation or machine or as large as the entire business. The business is, after all, the responsibility center of the chief execu- tive of the business. Typically, the business ... and coordinate other essential business functions. In contrast with financial accounting, responsibility accounting does not simply group like costs but instead segments the busin...
Ngày tải lên: 20/06/2014, 18:20