BL Sources oF Tinance oe Finae for Gust 25 cord revenve Cxpenditure AQ? The_purgose o¢ Finance can _be feed 05 capital & revenge al o | + Capit exqesdituors = gioane spent. on ged asscks that wil omisk | ____ in the _grodsstton 9 citnes qpas_gar_\nng Sim. High cost, glo A store, - “woace Spent iy Tansie D)_ Retained Progit - Progits heyt by PusESS ok Tk can Yeinwesk - + No interest changes pixedthen srartcers Sli that Shaws the creamy 05> 1k HOLES Sy SERIO 05 He Shecks are nes secondon). lolololalg o é dlojg|o\o\o|\ol0 Sy 1 iz ls a ° | glalolo|g| i E a ololojalo| 0Short, medivm and long-term Finance Aor C oO. > Shark —teem:- Wuithin Une corgent giscal year. |e Medion —te0en = within one to Fixeqenrs. i + long -tecm i= Over give yeors ==} Bult, Hoe range varies Grom business be business i] a Short Mesiun__Long. ploig{o i= ‘ id “th | | 9 Business Anges v. v v CD | 2) spears! = CO] a deot Fackecing MMB J |) Gverament grants: b subsidies v v C319) _Leosiee v ¥ ae TSERGUANT OLOBALNOO "ASMA3.2 Costs and Revenues Eo)} G98 -_teTOe ko Whe RMR Ln Praduchon. foe a SSC schemata ha sshd. = Sea tha Yak oy tg a Ove, ae epic Ol i ol be ss xed i 3 extents, = As q_Simit or lea = E-g. Telegrone ‘ill quota > Fixed & Yren Voricble — = : S EJ i Dick costs = cis sgsisilly rected ip an esl rig oc ke SOUteat OF _a gastewlar ywieck, Can 4 arabic Eivea 2 Salasy og gaceet oe Nasiable: Cost oF vow Matnals OOOO} ann fiat | By kat sevens ged seve Seams sos ACR = | Keven, - money rowing oto a. lausiness us goods Asay} 2 ale g = Rice % Oy : Ca) | Proeik - the positive ceqce between Tote | a be s= Mysto i ' OS 2 Smo * & seeisehe erence ree £} ———\olol0 Moto! Conttibution = (P-AVC)X @ [Pitas entsnaon = Gress Proet| Prag = tbl Cotati TEC | : +A girm broks-evn when Tefal Gootribution= TEC its. _T Soles (7 Total Contribution) 4 C(t Contribution) 4 FC or Ovethvads f + Contribution Analysis heles businesses identity ropitable products Grd Yhose | tak ceed coe attention, Tk helps init pricing sbrobegy ,portclio mngrrent | Special ones ,_beaait— ere css Small Contribution 15 belfer Yhan none. Covers fixed costs. ldiojo|o|oloolo\g\oo\o\ole\n QO\g|0 og} islo}olc Sreak- =e is AQ2,Aou + At BE@, Total Cast = Tato) Revenue [- Progit : Total mst < Total Revenue Total cost 7 Total Revenue ; OOOO OOOO ‘SEKOLAH GLOBAL INDO -ASIADate Oj GERDA OLOBALINOO AA ojo ee 0 glo @\0 ooo4 ; PE CECEST 1) Alyssa Stephen's Hot tog Stall __8) Suppose price rises to $7. Gonstruc: [Sock sah tt dgoh____» Sart tang Ne oh < 2 etalk even. . — = $40 per wees ®) Aswming oo change a dan | Nes quantity = B2bo hotdags ger wees Pelee cise, Coleus odo MENACE SAKeLY. i 50 Flag Iho 0 in 20 Doo Boweky > RE 4) MOSaq= 280 - BEQ _, SF = Te BE@ = 400 = 400 5 7-2 5 QVOG Oooo 0/0|0|0\0\0|0\0 Mos = 250-80 = 260 units oF hotdogs * mi | 0 = a eile tye cane ler si | | lololgjalc'olc FJ] + Government = ensue that business gays coaneck toe, Frind , ; Proc AOS Integr iS i 05! siolololoolo|olo|0 Pividends , Retained _geogit re Important source interna) Finance| | Date si | | re = EXAM PRACTICE Cg) | Matanow Ski com, < oF $4500, cling shock TI] og $28000, oma purthosed stock dutiog the year or $65000, Colaulake COGS. Ea cal Opening Ack —_ERCO Go Purchases 45000565000 ed Closing Stack —_ $BE000 SS Gost oF ops S3e__110000-% E009 = 7 5000 $ GY] Construct o progit Kloss account for Arner Insurance Company For year ending [| March a6\6 CO} coms = $430000 Net prot = $190000 CI] Dividends = $5000 __Nek grogit agter LRT = §135000 TI} Expenses = $80000 Retained progit = $70000 TI] Gores Reagit, =$2470000 Sales Turnover = $700000 Triterest & Tore = $55000 fa oI | oI ES SS. Prorit CO 1 |¢ Sales Revenwe = __(optionai) row CI] Less Expenses 80 Opening Stecr: - | Net prot oe Purchases - fa Tas BS Casing Staak = C1] Net prasit acter iaheresh UTax VHS 2 |eCosts oF qnods = (ae 3. Gross progit —SiEanS CI |__ Dividends 65 4 |r _Eypenses = CI] Retained Prorit 10 5 at BH TAT ei o digbiees = oS : a 5 Ly EA To]- Dividends SXOURTGIOBAL NOOSA Nie Rebuined Progit ©ean GLOBAL NOS ar | 3 4 g 4 del ' Aa eae dlojg(ojog|ojjojolo i@eig eee oooo|oole|oeWhat goes where? eeaemideniagens CI] Fives Assets = Not intended eos sole over next \2 Montns o 1) Premises C3} Current Assets = Cash 2) Machinery J 2) Stock Less Accomulatea Depreciation oO a Reohos cE CaP Corvent Vntes ~D Shot ~ term oO D Troe creditors fel 2 Toreation Ted Dividends Et Overdrores ule ong= term _Niabiliies - 1) Mortqoge C3 2) Debentures BiSSIIIE sco Meeneereei ek Bank tanec Ed Fy | LimitoTiOnS _o¢ valance Sheets i) OC] - Stotic ‘onl he - z ES = Only, esimotes. Gorhage 19. ao out | = No specigied caccnak. “DirForect Wwssiness, dieresent coughs ___ CO] — Trtaroinre assets Bvalve oF human axial ae wot Wduded ee ed] € ase FguRs ia TDR as | 3) Maren Wis Year + Eo C31 Cosh = TDR 32m Property= TDR DEOM, CI} Coohitrrs = Ine 45m Retained Ropits = IDR loom iJ = IDR 35 ital = IDR (5m © ee Stacks = Tok 60% (sea) = oR Wm Se a intial oc ggasi) OOO o}o TJ] e) thing dbave data, Constuet the brag sheet For Serhayo. Fabses “SEKOLAH GLOBAL INDO -ASIA[BR ; Rupiah (million) Rugiah (raillion) Fixed Assets: Propectss 350 | Not fixed Assets 380. Clojg\oo ploiolola oO] Mortgage (27 CT) [Total tong-tere Wiabilibies 427 (a) CO} Net Assets 215 | : CJ} Financed by: 9-5 TO] Shore cagital +90. +6 = Retained Qrogits ae a 5 te Eapity ie ry BEKOLATGLOBALINDO-*Date : | ajaia qo ole3.5 Progitability b Liapidity Rakio Analysis eae OD] Progitability ond S08: Margo Margin io 4 I Possivie stratises_to improve thee rotios ACB Z EJ[> Ratio Aoolyis- acinoncial rasosenent tcl gor analyzing & ydsing busiee Sens ay ie OE saith coomgedibnr’ . | Cle Bucpose: | CO] + Exasnine a gisen's a a clolololo Trove the GPM by: 7 Raiving sales_savenvelo\g}o\o\q\G\0\0 Q = loan capital + vital + }1o|0|o|o|o|o|o|0|0\o\0|o\o Colo \o\0\0 TEE EE y ‘SEKOLAN GLOBALINDO -ASIADate : Pe cares 2 Conse AIRED Conent Liabilities icn’s igus \ alo let Riser etaas \il. Taeotly 2°) : — + — * a ima a ss a ae Te below: nt, firm je nro t idity.crisise BRS rv fer ‘busines chee Sack Tok easly cowertible fo_cavh. ata 2} Tdeally, 21 Use same methods as coment radio. + Encoureg? cash payments | + Negphate extended credit perioa wi = : onoaement Soeioololoo\o}ooloclololo}ob\goelo}opjolop'o|o\o}0}0eR Cash - Flow a bE Dierere : Ao2 Dletencingioe) — Somcerk osset__used_ to keep a business FANchon ng. {+-fungif 15 the positive digzerence bebote total soles & tutal cats og greaucticn. Net cach plow = Cash inglow - Cash autdow + Cosh How = _indicades whether sf con gag ifsbils hates cts. ‘Jrohtal> Progit is earned alker a sale is mode. But, the cash is not always teceived OS tte Customers ize cy by trode Crestit. Gosh low could be positive Qin i Here is “gloss & vice-versa. Geajolo|o|g|o|o\o ‘ i ic Ao, laldg|o|o|o Worki s cosh id oO! ie Liquidity - h i | Tasavengy = Current Assets < Current Vatoilities OW ogl|ojololololo Cosh-Flow Forests Ao2 ACY cash — & outplows , pen time _pervod. jojoDate = i OOOO yi ; lolojojojol}o\c'o|a llololclolo Govt payment towards neat $1000 Salary ger month $1600 gctricity (every second month From Augist) $200 Cleaning seni Imontriy = bo Sal g nijpioioinonieipioioia alo “SEKOLAH GLOBAL INDO ASiF Ca) DI sat. aw EI ase _indegendert R From Outgut. They rernwin constart even if podsetion = does gok Take Gace The rental costs ax a qond ecasnple of Fined Costs For & (B) | Colcviate BEG of meals that must be sold fo Poy For Me incense in Fined cots Toe S000 to provide Yaese meats. [2) Oli inst. C= 10-5- $5 EJ BEQ = Fixed Costs. TR = TC oO P= ANC loQ = %oo0+ BQ Vv oO BE@ = 3000 5Q= 3000 O to- by @ = CeO meals V og coeseaion, [6] You Cannot put rent os $igg0. “| mark. Good job - Arteveruthing- Cash- irs 6 ji Lncchini's [une t Opening balance oI. = sq [Wo | =a ololololololoo}o|oo0/0/o/o|0/0|0|0/0}4\o|0Ojo\a|oleiolo}o\o}o}o\0 a ‘ [aged in long=tes00. Tritialy, Coon outisiay. Wines it cells Pre Veolesteatas many, WAS loler, ik gor _cash-Floy results in missed Jonestment opcarhunities“SEKOLAN GLOBAL INDO -ASIA QOJig}oo|o|o|o\001 38 Investment Appraisal bas | gojgjo\oe ea gic ull be PeaNeAlly yorthuhile. | * Tnvesinent : regers to gurdnase oF On asset with the pekertiol + Simplest b quickest metod, ~ Contribution ig not constant vos OF investment appra sal derrand sluckustes (cease!) + Aids decsion- Making For iavestwenk, — Short-teron agpe’in:-Tgrors ei + ‘ AS IM longer term. + Forecast cash Flow and returns = Errors in calototions | Average Rate-of Return (age) ~ the average profit on an ixwekwent acct gs O gecentoge oF re arneunt inwested _ Dlgjojoo}o}0\0\g\o\0\0fe Date so: | Stole the Cost oF investwent projects 2 CH) R = $10 Project Boston = 15000 | Coliwicte Qayloack. yeried por totin prcyects & comment. (G) Pep = Lnitiol Tnvestenent cost: Contrioution per mona Wo= Go= 6000 year olojola O/0 60 -b0 = 0 1 yeor Potent PBR = 24 monks YL te 150- 60 - 60 = 70000 2yene | Pfs —Heeene esse _ "0000 30000. 6 ments au Gocco aa =— StS monthe RBC = dyears 6 wants Y > dlalgjolo|o|o|o\o\0 P.Atjanha has 0 shoridy PBR tran P. Bostod. & PA tas Dysors _wnile_PB has 2ygoss 6mOntns, Hewwever, the | tet cach plan dyer He 2 ygars is Wiohes Gor PB oF FOO while PA has fos00- RD veacnes break even a alxer GA. AS Cobsicte AOR, Te lancet coe 6 Tle, comateat on sinding DD [alo ARR = Nek profit per anwmy io, ~__Trvestraent P Atlante P_ Gaston =|40000 ARR = 4-16%p 2 ARR = 6:67% a + PA's ARR isMidenticat to interest coke (76%) while PB has tnighrer ARR, oF _GET%o. Hone, 06 seems Vike Finarnially Do wots oS inyestents ae CoBKirg Almost same wenky. By ololololo|o|o|o|o|o|o|o\ole|o|0 ‘SEKOLAN GLOBALINOO “ASIADate ee G fOr Anse hook, (pointers to hel Krew how to Qe goints)) olcla|olole dololoololo}oolojo}oloolo|o}oo|o\o|o|o|g}o0\0\g}00/0 ah SEKOLAN GLOBAL PO”