3.+Accounts+and+finance

3 Accounts and Finance

Resources for accounts and finance [|Sources of finance.doc] [|venture capitalists In Business] [|Sources of finance notes.pdf] [|Credit card finance notes.pdf] || [|Investment Appraisals] [|Investment Appraisala.doc] Nice little case study looking at why a seemingly good long term business (Wind Turbines) is cutting capacaity rather than expanding it. || [|working capital cycle.pdf] A great work sheet to aid you with cash flow forecasting
 * 1. Source and Application funds. || **Internal and exteranl finance Financein the long, medim and short term** || 3.1 - Sources of Finance
 * 2. Investment appraisal. || **Discounted cash flow Net present value** || 3.2 - Investment Appraisal
 * 3. Working capital || **Working capital cycle Cash flow forecasts Management of working capital** || [|Sources of Cash Flow Problems.doc]

Cash flow lesson - ||  ||
 * 4. Budgeting || **The purpose of budgets Variance analysis** || [|Budgets & Variances] [|Budgets and variance.pdf] ||
 * 5. Final Accounts || **Accounts for limited companies** Trading account Profit and loss account Appropriation account Balance sheets **Depreciation** Straight line method Reducing balance method **Intangible assets** Goodwill patents and copyrights Brands **Stock Valuation** LIFO FIFO || [|Profit and Loss Account] [|Stock Control notes.pdf]

Lesson - 19/11/12 ||
 * 6. Ratio Analysis. || **Profitability ratios** Gross profit margin Net profit margin **Liquidity Ratios** Current ratios Acid test **Efficiency ratios** Stock turnover ROCE Debtor days Creditor days **Shareholder ratios** Earnings per share Dividend yield **Gearing Ratio** || [|Interpretation of Accounts Ratio Analysis.ppt] [|Ratio Formula cards.doc] [|Ratio Analysis chart - template.doc] ||