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PREPARATION OF ACCOUNTS :
INPUTS:
• Sales documents
• Purchasing documents
• Payroll records
• Bank records
• Travel & Entertainment records

ACCOUNTING SOFTWARE:
• Entries recorded chronologically into journals
• Journals to ledgers  goes to specific categories
• Trial balance
 Finance & Organizational structure
CFO
Financial controller Treasurer Chief Accounting Officer

Managing cash flow

• Causes of problems
• Solutions

Sources of new funds

• Debt financing
• Equity financing • Cost centers
• Profit centers
Issues in financial management • Variance analysis
• Costing methods
• Valuing assets
• Ratio analysis
Financial Statements

• Profit & Loss Account

&
• Balance Sheet

• Cash Flow Statement

P & L Account
Balance Sheet
Cash Flow Statements

• Cash receipts

• Cash payments
Cash Flow Problems
• Unexpected late payments
• Unforeseen costs
• Unexpected drop in demand
• Investing too much in fixed assets

Cash Flow Solutions

• Credit control
• Stock control
• Expenditure control
• Sales promotion
• Factoring
 THANK YOU
FOR
YOUR ATTENTION