Accounting and Finance Revision Notes 6 pptx
Accounting and Finance Revision Notes_6 pptx
... appearance to lenders and investors. The finan-
cial strength of two or more entities is put behind the joint venture
entity.
SECTION
II
166
p02.qxd 11/28/05 1:38 PM Page 166
p03.qxd 11/28/05 1:39 ... affect earnings differently.
Suppose that both debt and preferred stock command a return
of 12 percent and the applicable corporate tax rate is 46 percent. To
pay the 12 percent intere...
Accounting and Finance Revision Notes_11 pptx
... stamp, 266
Excise, 267
Filings, 257–258
Gasoline, 268
Income, 258– 261
Personal property, 266 – 267
Sales and use, 263 – 264
Tax liability
Control of, 232–237
Deposit of, 257
Individual, 265
Sales and ... 235
K
Kickbacks, supplier, 81
L
Lease
Financing, 168
Tax benefits, 2 36
Lease-purchase decision, 65 ,
1 46 147
Letters of credit, 165 – 166
Leverage-financed loans,
169 –170...
Accounting and Finance Revision Notes_1 pot
... dif-
ferent raw materials, different processing and handling, and dif-
ferent packaging and shipping. The new product may change
your marketing plans, and a proposal for capital expenditures
may ... to ensure accountability and control. It is important to
consider the time and the talent of the individuals involved and to
SECTION
I
46
p01.qxd 11/28/05 1:37 PM Page 46
... prod...
Accounting and Finance Revision Notes_2 ppt
... .39 96 .3538 .3139 .2791 .24 86
.2218 .1983 .17 76 .1594 .1432 .1289 .1 162 .1049
.0949
8 . 466 5 .4039 .35 06 .3050 . 266 0 .23 26 .2038 .1789
.1574 .1388 .12 26 .1085 .0 962 .0854 .0 760 . 067 8
9 .4241 . 360 6 ... .39 96 .3538 .3139 .2791 .24 86
.2218 .1983 .17 76 .1594 .1432 .1289 .1 162 .1049
.0949
8 . 466 5 .4039 .35 06 .3050 . 266 0 .23 26 .2038 .1789
.1574 .1388 .12 26 .10...
Accounting and Finance Revision Notes_7 docx
... .8:1 .7:1 .6: 1
Receivable Turnover
8888 866 65555
Inventory Turnover
7777 766 666 55
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% ... Net Worth
20 06 2005
Current Liabilities
Bank loans and notes payables $53 ,63 8 $42,544
Accounts payable 17, 560 16, 271
Accrued taxes 4,321 15,1 86
Other accrued liabilities 22,775 19 ,...
Accounting and Finance Revision Notes_9 doc
... due to vandalism,
explosions, windstorms, fires, and hail. The “broad form” is an
expanded version of the same coverage, which also includes
water and snow damage, falling object damage, and some
causes ... the
insurer and broker, contact names and phone numbers, the
effective dates of each policy, insurance premiums and sur-
charge information, plus an abstract of the coverage, l...
Accounting and Finance for Your Small Business Second Edition_2 pptx
... 3%
Repair Supplies
R. Olbermann 3,300 3,500
6%
23,100 24,500 6%
Depreciation Expense R. Olbermann 500
520
4%
3,500 3 ,64 0 4%
Totals
5,250 5,520
5%
36, 750 38 ,64 0 5%
Heat, Light, Power T. Abrams
3,200 ... 79,500
−11% 62 6,150 5 56, 500
−11%
Corporate Overhead T. Abrams
55,000 56, 000
2% 385,000 392,000 2%
Taxes
T. Abrams
11,500 10,250
−11%
80,500 71,750
−11%
Insurance
T. Abrams
27,050...
Accounting and Finance for Your Small Business Second Edition_4 pptx
... . 269 7 .2 267 .1911 . 161 5 .1 369
.1 164 .0992 .0847 .0725 . 062 3 .05 36 .0 462 .0399
.03 46
11 .3505 .2875 .2 366 .1954 . 161 9 .13 46 .1122
.0938 .0787 . 066 2 .0558 .0472 .0400 .0340 .0289
.0247
12 .31 36 ... .39 96 .3538 .3139 .2791 .24 86
.2218 .1983 .17 76 .1594 .1432 .1289 .1 162 .1049
.0949
8 . 466 5 .4039 .35 06 .3050 . 266 0 .23 26 .2038 .1789
.1574 .1388 .12 26 .1085...
Accounting and Finance for Your Small Business Second Edition_9 pptx
... 91,155
Inventories 164 ,482 157 ,69 8
Prepaid expenses 2,554 2,049
Accumulated prepaid tax 4, 261 3,475
Current assets $2 76, 055 $275,237
Fixed Assets
Fixed assets $198, 760 $192 ,66 6
Less: Accumulated ... Net Worth
20 06 2005
Current Liabilities
Bank loans and notes payables $53 ,63 8 $42,544
Accounts payable 17, 560 16, 271
Accrued taxes 4,321 15,1 86
Other accrued liabilities 22,77...
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