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Financial Statements_ A Step——by——Step Guide to Understanding and Creating Financial Reports - Thomas R. Ittelson
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Section D. - Business Expansion: Strategy, Risk & Capital
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2022-02-24 01:07:01
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Praise
Title Page
Financial Statements
Copyright Page
Dedication
Acknowledgements
Preface
Introduction
Section A. - Financial Statements: Structure & Vocabulary
Chapter 1. - Twelve Basic Principles
Chapter 2. - The Balance Sheet
The Balance Sheet
The Balance Sheet—a snapshot in time.
What are Assets?
Grouping Assets for Presentation
Current Assets
Current Assets: Cash
Current Assets: Accounts Receivable
Current Assets: Inventory
Current Assets: Prepaid Expenses
Current Asset Cycle
More asset types
Fixed Assets at Cost
Depreciation
Net Fixed Assets
Other Assets
What are Liabilities?
Current Liabilities
Current Liabilities: Accounts Payable
Current Liabilities: Accrued Expenses
Current Debt and Long-Term Debt
Current Liabilities: Income Taxes Payable
Working Capital
Sources and Uses of Working Capital
Total Liabilities
Shareholders’ Equity
Capital Stock
Retained Earnings
Changes in Shareholders’ Equity
Balance Sheet Summary
Chapter 3. - The Income Statement
The Income Statement (continued)
Net Sales
Sales vs. Orders
Costs
Cost of Goods Sold
Gross Margin
Cost vs. Expense
Expenses
Operating Expenses
Income or (Loss)
Income From Operations
Non-operating Income & Expense
Net Income
Income (Profits) vs. Sales (Revenue)
Income Statement Summary
Accrual Basis vs. Cash Basis
Cash Basis
Accrual Basis
Income Statement & Balance Sheet
Chapter 4. - The Cash Flow Statement
Cash Transactions
Non-cash Transactions
Cash Flow
Sources and Uses of Cash
Cash from Operations
Cash Receipts
Cash Disbursements
Other elements of cash flow
Fixed Asset Purchases
Net Borrowings
Income Taxes Paid
Sale of Stock: New Equity
Ending Cash Balance
Cash Flow Statement Summary
Chapter 5. - Connections
Section B. - Transactions: Exploits of AppleSeed Enterprises, Inc.
Chapter 6. - Startup Financing and Staffing
T2. Pay yourself a month’s salary. Book all payroll associated fringe benefits ...
T3. Borrow $1 million to buy a building. Terms of this 10-year mortgage are 10% ...
T4. Pay $1.5 million for a building to be used for office, manufacturing and ...
T5. Hire administrative and sales staff. Pay first month’s salaries and book ...
T6. Pay employee health, life and disability insurance premiums plus ...
Chapter 7. - Staffing and Equipping Facility; Planning for Manufacturing
T8. Receive and install applesauce-making machinery. Pay the $125,000 balance due.
T9. Hire production workers. Expense first month’s salary and wages.
T10. Place an order for raw materials (apples, spices and packaging materials). ...
Chapter 8. - Startup of Manufacturing Operations
T12. Start production. Pay supervisor and workers for the month. Book ...
T13. Book depreciation and other manufacturing overhead costs for the month.
T14. Pay for labels received in Transaction 10.
T15. Finish Manufacturing 19,500 cases of our applesauce and move them from ...
T16. Scrap 500 cases’ worth of work-in-process inventory.
T17. Pay for some of the raw materials received in Transaction 11.
T18. Manufacture another month’s supply of our wonderful applesauce.
Chapter 9. - Marketing and Selling
T20. A new customer orders 1,000 cases of applesauce. Ship 1,000 cases at ...
T21. Take an order (on credit) for 15,000 cases at $15.66 per case.
T22. Ship and invoice customer for 15,000 cases of applesauce ordered in ...
T23. Receive payment of $234,900 for shipment made in Transaction 22 and pay ...
T24. Oops! Customer goes bankrupt. Write off cost of 1,000 cases as a bad debt.
Chapter 10. - Administrative Tasks
T26. Make principal and interest payments on three months’ worth of building debts.
T27. Pay payroll-associated taxes and insurance benefit premiums.
T28. Pay some suppliers...especially the mean and hungry ones.
Chapter 11. - Growth, Profit and Return
T30. Book income taxes payable.
T31. Declare a $0.375 per share dividend and pay to the common shareholders.
Section C. - Financial Statements: Construction & Analysis
Chapter 12. - Keeping Track with Journals and Ledgers
Chapter 13. - Ratio Analysis
Liquidity Ratios—
Asset Management Ratios—
Profitability Ratios—
Leverage Ratios—
Industry and Company Comparisons—
Chapter 14. - Alternative Accounting Policies and Procedures
Chapter 15. - Cooking the Books
Section D. - Business Expansion: Strategy, Risk & Capital
Chapter 16. - Mission, Vision, Goals, Strategies, Actions and Tactics
Strategic Planning Terms
Chapter 17. - Risk and Uncertainty
Chapter 18. - Making Decisions About AppleSeed’s Future
Chapter 19. - Sources and Costs of Capital
Section E. - Making Good Capital Investment Decisions
Chapter 20. - The Time Value of Money
Interest and Interest Rates
Discounting and Discount Rates
Chapter 21. - Net Present Value (NPV)
Net Present Value (NPV) Example
Internal Rate of Return (IRR)
NPV vs. IRR?
Chapter 22. - Making Good Capital Investment Decision
Conclusion
Appendix A. - Short History of Business Fraud and Speculative Bubbles
Appendix B. - Nominal vs. Real Dollars
Index
About the Author
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