... sometimes the fi gure above the box is the total of the things inside it, sometimes the total is below it, and sometimes the total is not shown. 32 How to Understand Business Finance this was for ... to understand that the top half is what we have, and the bottom half is where it came from. These two halves have to be equal – they have to balance. So let’s call it a balance sheet. 34 How ... have) Current assets Cash 3 Owed by customers (debtors/receivables) 30 Stocks (inventories) 0 Total current assets 33 Fixed assets: Equipment 5 TOTAL ASSETS 38 Capital employed: (where
Ngày tải lên: 21/06/2014, 07:20
... more precisely to individual customers. Businesses Table 3.2 Consequences of ‘spreading’ overheads evenly – Customer D Customer A Customer B Customer C Customer D Company total Gross profi ... ‘Where do I fi t into this?’ The aim of this chapter is to show how each function is linked to the fi nancial performance of the business, and how each can make its own contribution to fi nancial health ... customers, shown in Table 3.2: a profi t in total, but the ‘spreading’ of overheads indicates a loss-making customer – customer D. The decision is taken to cease doing business with that customer.
Ngày tải lên: 21/06/2014, 07:20
How to Understand Business Finance Understand the Business Cycle Manage Your Assets Measure Business Performance Sunday Times Creating Success_4 ppt
... 62 How to Understand Business Finance business it may be possible to go back to the owners and ask for more money (ie appeal to relatives). In a large company with shares quoted on the stock ... Working Capital; that is to finance stock/raw material purchases or to provide the finance to allow customers to take extended credit ie to finance debtors b) Capital Expenditure; that is ... Net assets 34 35 50 62 67 65 70 How to Understand Business Finance Working capital Working capital is generally made up of three elements: stock, debtors and creditors. This information can normally
Ngày tải lên: 21/06/2014, 07:20
How to Understand Business Finance Understand the Business Cycle Manage Your Assets Measure Business Performance Sunday Times Creating Success_5 potx
... nance a) Working Capital: This is to fi nance stock/raw material purchases or to provide the fi nance to allow customers to take extended credit ie to fi nance debtors. It is a revolving short- term ... LEFT BLANK 7 How our investors see us – stock market ratios What accounts do our investors want to see? If you were going to invest money in a company, what accounts would you want to see? First, ... group 92 How to Understand Business Finance Ratios relating to shares When a company is formed, the owners usually put some funds into the business to allow it to start
Ngày tải lên: 21/06/2014, 07:20
How to Understand Business Finance Understand the Business Cycle Manage Your Assets Measure Business Performance Sunday Times Creating Success_7 doc
... invested into, making a return for you So, if we had £100 to invest today at a return of 30 per cent, Table 12.1 shows how we might expect it to grow in value if we continued to reinvest ... button the machine tells you how much you owe, or how much to claim. We said above that we charge customers VAT on most sales and we pay suppliers VAT on most purchases. There are exceptions to ... balance sheet will show these materials as an asset, under ‘stocks’. Clearly, there is a cost to this stock, but it appears in the balance sheet and is only realised into the P&L account
Ngày tải lên: 21/06/2014, 07:20
How to Understand Business Finance Understand the Business Cycle Manage Your Assets Measure Business Performance Sunday Times Creating Success_8 ppt
... material stock and work in progress, as all their stock is now in fi nished goods. Debtors ‘Debtors’ refers to the amount of money owed to us by our customers. This is directly related to how long ... implications Stock (inventories) Decrease in stocks releases cash Increase in stocks consumes cash Debtors (receivables) – money owed by customers Decrease in total value of debtors releases ... Increase in total value of debtors consumes cash Creditors (payables) – credit from suppliers Increase in total value of creditors releases cash Decrease in total value of creditors reduces
Ngày tải lên: 21/06/2014, 07:20
How to Understand Business Finance Understand the Business Cycle Manage Your Assets Measure Business Performance Sunday Times Creating Success_9 doc
... company. Total assets less total liabilities. P&L See Profi t and Loss account. payables (US) See creditors (UK). 158 How to Understand Business Finance payables’ days (US) See creditors’ days ... costing inventory. See also FIFO. 154 How to Understand Business Finance liquidity The ability of a business to pay the costs and expenses that it needs to pay in the near future. A crude measure ... liabilities. net assets Total assets less all non-interest-bearing debts. The total investment in the business fi nanced by shareholders’ equity and interest-bearing debt. 156 How to Understand Business
Ngày tải lên: 21/06/2014, 07:20
How to understand business finance, second edition
... You’re So Brilliant… How Come You Don’t Understand Your Accountant? Reissued in 2005 entitled How Come You Don’t Understand Your Accountant? Reissued in 2006 entitled How to Understand Business ... the company Total assets less total liabilities P&L See Profit and Loss account payables (US) See creditors (UK) 158 How to Understand Business Finance payables’ days (US) See creditors’ days ... we run today; and my wife Sarah for her endless patience and total support Brian Helweg-Larsen brian@profitability.com 152 How to Understand Business Finance It is only worth borrowing to expand
Ngày tải lên: 08/01/2020, 09:43
Understand how to apply reading comprehension skills and strategies to imaginative literary text
... memorable Understanding words through strategic vocabulary development including the use of the cueing systems to figure out unknown words Asking, “Does this make sense?” Readers check to be ... use their background knowledge and clues in the text to gain new insights (read between the lines) Readers move beyond literal thinking to understand the meaning which isn’t explicitly stated ... contrast Use context clues To a close reading, the reader analyzes a passage in fine detail The reader comments on points of style and his/her reactions to the passage To begin a close reading,
Ngày tải lên: 27/08/2016, 17:07
How to avoid loss and earn consistently in the stock market an easy to understand and practical guide for every investor
... in stock market, how to avoid it and what are the methods to build a fortune from the stock market To avoid loss in the stock market, you need to know the reasons why people lose I am going to ... easy-to-understand way so that small investors find it interesting and learn more about it “This book is my attempt to present the complex and vast subject called “Stock Market” in an easy-to-understand ... reason behind losing money in the stock market There are too many misconceptions among small investors Further, many investors prefer to chase behind “Stock Tips” to earn quick bucks There are also
Ngày tải lên: 09/01/2020, 09:47
Make yourself clear how to use a teaching mindset to listen, understand, explain everything, and be understood
... multiple approaches to listening; customer service agents consider an array of techniques to demonstrate understanding and empathy with their customers; trainers assess learning to promote knowledge ... Valentine, Stephen J., author Title: Make yourself clear : how to use a teaching mindset to listen, understand, explain everything, and be understood / Reshan Richards, Stephen J Valentine Description: ... Teachers College Columbia University MAKE YOURSELF CLEAR HOW TO USE A TEACHING MINDSET TO LISTEN, UNDERSTAND, EXPLAIN EVERYTHING, AND BE UNDERSTOOD RESHAN RICHARDS AND STEPHEN J VALENTINE Copyright
Ngày tải lên: 20/01/2020, 09:57
Make yourself clear how to use a teaching mindset to listen, understand, explain everything, and be understood
... multiple approaches to listening; customer service agents consider an array of techniques to demonstrate understanding and empathy with their customers; trainers assess learning to promote knowledge ... Valentine, Stephen J., author Title: Make yourself clear : how to use a teaching mindset to listen, understand, explain everything, and be understood / Reshan Richards, Stephen J Valentine Description: ... Teachers College Columbia University MAKE YOURSELF CLEAR HOW TO USE A TEACHING MINDSET TO LISTEN, UNDERSTAND, EXPLAIN EVERYTHING, AND BE UNDERSTOOD RESHAN RICHARDS AND STEPHEN J VALENTINE Copyright
Ngày tải lên: 03/03/2020, 10:44
week 1 giáo án tự chọn 10 week 1 period 1 objective students will be able to understand and know how to use the simple present tense more clearly teaching aids posters procedure time teacher’s activit
... comes to town As soon as the light turned red, she….(stop) the car -conducting the correction of the exercise 3.rained stays stopped 15’ IV/ Activity 3 -Giving handouts -Asking ss to work ... brigade arrived and everyone cheered However, it took them over an hour to extinguish the fire V/ Homework -Setting task for Ss to at home -Listening to the teacher and carrying out (13)Week ... (13)Week Period Objective: by the end of the lesson, Ss will be able to understand and know how to use gerund and to infinitive accurately Teaching aids : posters, handouts Procedure Time
Ngày tải lên: 12/04/2021, 15:59
Legal English: How to understand and master the language of law pptx
... meeting: ■ To appoint Kadir Salleh of 4 Kensington Palace Gardens, London, W2 4AJ (date of birth 4th of April 1969) to the board of directors ■ To change the name of the company from Maplink Limited to ... of £1 each. WE the subscribers to this Memorandum of Association wish to form into a Company pursuant to this Memorandum and we agree to take the number of shares shown op- posite our respective ... the Sales Director hereby agrees not to disclose to any other party during the course of his employment or thereafter any confiden- tial information relating to the Company nor to use any such...
Ngày tải lên: 23/03/2014, 06:20
How to Understand Business Finance, Second Edition_3 doc
... on ‘customers 60 days’ according to the terms of the contract, as shown in Figure 2.15. 26 How to Understand Business Finance cash to pay for the equipment and install it in our factory (see ... to understand that the top half is what we have, and the bottom half is where it came from. These two halves have to be equal – they have to balance. So let’s call it a balance sheet. 28 How ... costs 34 How to Understand Business Finance We start by adding up the assets of the business. There is £3,000 cash, £30,000 owed to us by customers, and no stock. This gives us total current...
Ngày tải lên: 20/06/2014, 20:20
How to Understand Business Finance, Second Edition_5 ppt
... they have to do is have the stock manufactured to the 62 How to Understand Business Finance business it may be possible to go back to the owners and ask for more money (ie appeal to relatives). ... requirement will fi t into: a) Working Capital; that is to fi nance stock/raw material purchases or to provide the fi nance to allow customers to take extended credit ie to fi nance debtors. b) Capital ... reasonably expect to be repaid. You need to be able to show your ability to repay, whether it is a short-term overdraft or a longer term loan. 74 How to Understand Business Finance Return on Net...
Ngày tải lên: 20/06/2014, 20:20
How to Understand Business Finance, Second Edition_7 potx
... PAGE IS INTENTIONALLY LEFT BLANK 98 How to Understand Business Finance Sales multiplier The sales multiplier uses a multiple of sales to assign a value to that company. This could be less than ... the profi t multiplier, the multiplier used tends to be greater than 1 and will be based on how many years’ future profi t are to be factored into the value of a business as well as expectations ... educated guesses, but this analysis is likely to pinpoint the best opportunity for creating value, if the forecasts turn into reality. 110 How to Understand Business Finance Land and buildings...
Ngày tải lên: 20/06/2014, 20:20
How to Understand Business Finance, Second Edition_8 pptx
... be invested into, making a return for you. So, if we had £100 to invest today at a return of 30 per cent, Table 12.1 shows how we might expect it to grow in value if we continued to reinvest ... elements – stocks, debtors and creditors – and these will be considered in turn. Clearly, a service-based organisation has minimal stocks, and so the focus must be on debtors and creditors. Stock ... button the machine tells you how much you owe, or how much to claim. We said above that we charge customers VAT on most sales and we pay suppliers VAT on most purchases. There are exceptions to...
Ngày tải lên: 20/06/2014, 20:20
How to Understand Business Finance, Second Edition_9 ppt
... material stock and work in progress, as all their stock is now in fi nished goods. Debtors ‘Debtors’ refers to the amount of money owed to us by our customers. This is directly related to how long ... implications Stock (inventories) Decrease in stocks releases cash Increase in stocks consumes cash Debtors (receivables) – money owed by customers Decrease in total value of debtors releases ... cash Increase in total value of debtors consumes cash Creditors (payables) – credit from suppliers Increase in total value of creditors releases cash Decrease in total value of creditors reduces...
Ngày tải lên: 20/06/2014, 20:20
How to Understand Business Finance, Second Edition_10 docx
... 152 How to Understand Business Finance It is only worth borrowing to expand a business if the internal return on investment (ORA or RONA) is expected to be signifi cantly higher ... inventory. See also FIFO. 158 How to Understand Business Finance payables’ days (US) See creditors’ days (UK). payback period The time needed for cash infl ows for a project to exceed the cash outfl ... liabilities. net assets Total assets less all non-interest-bearing debts. The total investment in the business fi nanced by shareholders’ equity and interest-bearing debt. 164 How to Understand Business...
Ngày tải lên: 20/06/2014, 20:20