THE BALANCE SHEET POCKET BOOK phần 5 docx
THE BALANCE SHEET POCKET BOOK phần 5 docx
... SERVICES BALANCE SHEET Financial pictureat a point in time THE BALANCE SHEET FORMAT The Balance Sheet format swops the two halves of the model over:● Use of Funds appears at the top of the statement● ... 51 Source of Funds 53 The Balancing Act 56 Summary 59 Published Format 65 45 THE BALANCE SHEET FIXED ASSETSDEPRECIATION OF FIXED ASSETSBy definition:● Fixed Assets are used in the business for ... VARIANCESCOMPAREACTION?? THE BALANCE SHEET INTRODUCTION The Balance Sheet is:● A financial statement of the business investment as at a specific point in time; and● Reports at the specific point in time- where the...
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THE BALANCE SHEET POCKET BOOK phần 1 pps
... some of the more common misconceptions we, the authors, encounter in our training sessions. See if any of them seem familiar ◆ The Balance Sheet tells me the value of the business’◆ ‘At the year-end ... better’◆ The accountant balances the Balance Sheet by entering a balancing figure somewhere probably profit’These misconceptions will be dealt with at appropriate points in the book. 4 THE BUSINESS ... year-end the retained profit must be somewhere; in the bank,or the accountant’s drawer’◆ ‘If the company’s share price rises it has more money’◆ ‘If I compare the results of two businesses, the...
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THE BALANCE SHEET POCKET BOOK phần 2 potx
... real value of the property● How much you wish to borrow● Your income and existing outgoings2 The mortgage agreement defines the terms of the loan3 As security, the lender retains the title deeds ... interest on the loan- eventual repayment of the loan itself● The terms of the loan will be defined by a contractual agreement132 THE BUSINESS FINANCIAL MODELCOMMON MISCONCEPTIONS‘If the company’s ... over the piece of paper; Bill hands over the £1,200. Alex has made a gain of £200. The company has no involvement in the transaction and its finances are therefore unaffected. Similarly, if the...
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THE BALANCE SHEET POCKET BOOK phần 3 pps
... the outcome thatPROFIT CASHThese ideas are developed in The Managing Cashflow Pocketbook 25 2≠ THE BUSINESS FINANCIAL MODELUSE OF FUNDSItems on the shopping list are grouped to reflect the ... ASSETS THE BUSINESS FINANCIAL MODELUSE OF FUNDSWORKING CAPITAL CYCLE The Working Capital cycle can then be shown as:How much has the business invested in Working Capital?● Not all the stock ... to● Finished Goods, which are then ● Sold to customers, ● Who, after the agreed credit period, pay for the goods they have receivedThis process is referred to as the CURRENT ASSET CYCLENote:...
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THE BALANCE SHEET POCKET BOOK phần 4 pps
... re-cycling is,therefore, happening continuously, ie:there is no tank at the bottom of the model,simply a meter and a pump. Every year the meter is set to zero and the profits aremeasured as they are ... process continues322 THE BUSINESS FINANCIAL MODELCOMMON MISCONCEPTIONS‘At the year-end the Retained Profit must be somewhere; in the bank,or the accountant’s drawer.’Yes. The Retained Profit ... products canbe made.Therefore, part of the cost of the product is a charge for the use of these processes andfacilities. This charge is called DEPRECIATION.Note For the calculation of Depreciation...
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THE BALANCE SHEET POCKET BOOK phần 6 pptx
... other 364 days of the year?Chaotic? - perhaps!63 THE BALANCE SHEET ARC plc THE BALANCE SHEET 59 £ THE BALANCE SHEET VALUATION OF WORKING CAPITAL The values shown in the Balance Sheet are as follows:Stock ... decrease in the Revaluation ReserveNote: Depreciation of Buildings will be based on the revalued amount. 55 THE BALANCE SHEET COMMON MISCONCEPTIONS The accountant balances the Balance Sheet by ... Funds - where it is now 58 THE BALANCE SHEET SUMMARYHere is the same Balance Sheet expanded to itemise the Fixed Assets and the constituent parts of Working Capital: Balance Sheet as at 31st December...
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THE BALANCE SHEET POCKET BOOK phần 7 ppt
... show the comparative figures for the preceding year68 THE BALANCE SHEET COMMON MISCONCEPTIONS The Balance Sheet tells me the value of the business.’No. Remember the shareholders own the business ... the Balance Sheet as Debtors/Receivables.)74 THE BALANCE SHEET PUBLISHED FORMAT The Balance Sheet published formatA Report to the Owners of the Business the Shareholders● The published ... business and therefore the value of the business is the cost of acquiring those shares, ie:Number of shares x Share PriceThere are many reasons why this is not the same as the Balance Sheet value...
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THE BALANCE SHEET POCKET BOOK phần 8 pdf
... be paid whether the company has had a good year or not, so the greater the loan capital within the business, the greater the financial risk.● Tax: Whilst businesses aim to minimise their tax ... yet used for the products that have been sold will appear as Stock on the Balance Sheet ● Goods received, but not yet paid for will appear under Creditors/Payables on the Balance Sheet Example£100 ... 200Note:1 Gross Profit is the difference between the selling price and the cost of manufacturing the goods sold in the period.2 Operating Profit is the lowest level in the Profit and Loss Account...
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THE BALANCE SHEET POCKET BOOK phần 9 potx
... useDividend: The part of Earnings paid out to the Shareholders in order 30 to give them an income on their investment Earnings: The profits left for the Shareholders once all the business 30costs ... Dividend, the rest reinvested within the business - Retained Profit 95 NBPROFIT AND LOSS ACCOUNTCOST OF GOODS SOLD● Assume the company has a Finished Goods stock at the start of the period ... in the business in the form of a loan 13Net Assets The accountant’s expression for `Use of Funds’, 61Employed: ie: Fixed Assets and Working CapitalNet Book Fixed Assets are valued at Net Book...
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THE BALANCE SHEET POCKET BOOK phần 10 pptx
... Asset ValuesDon’t let the accountant take sole responsibility!106NBPlease send me: The Balance Sheet Pocketbook The Pocketbook The Pocketbook The Pocketbook The PocketbookYour detailsNamePosition ... business intends to use the Fixed Assets.40 -50 years? 3 -5 years?4- 25 years? 2 -5 years?● How many years will it benefit the business?- how long will the asset last?- what is the likelihood of a ... machine which costs 50 0,000 to make a product which has an expected life of 5 years. It is estimated that at the end of the 5 years the machine will have a resale value of 50 ,000.Depreciation...
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