Читать книгу Management Accounting. Part 1 – Balance Sheet, Profit Loss Account - Werner Seebacher - Страница 9
ОглавлениеTable of Contents
2.3. Balance Sheet | Profit/Loss Account
2.4. Balance Sheet | Profit/Loss Account
Profit Plan | Finance Plan | Budgeted Balance Sheet
2.7. Profit Plan | Finance Plan
2.9. Finance Plan | Budgeted Balance Sheet
2.10. Profit Plan | Finance Plan | Budgeted Balance Sheet – the Big Picture
3. Balance Sheet | Profit/Loss Account
3.1.2. Profit/Loss Account
3.1.3. Balance Sheet | Profit/Loss Account – Connection
3.1.4. Balance Sheet | Profit/Loss Account – Procedure
3.1.5. Profit and Compilation of Profit
3.1.5.1. Compilation of Profit based on Balance Sheet | Profit/Loss Account
3.1.5.2. Compilation of Profit based on Cash Method of Accounting | Income-Surplus Method
3.1.5.3. Effects of the Different Methods of Compiling the Profit
3.2. Balance Sheet
3.2.1. Fixed Assets
3.2.2. Current Assets
3.2.3. Inventory
3.2.4. Receivables | Receivables from Trade | Accounts Receivable
3.2.5. Bank Account | Bank Balance, Cash | Cash Balance
3.2.6. Deferred Charges
3.2.7. Equity Capital and Reserves
3.2.8. Debt Capital
3.2.9. Liabilities | Liabilities from Trade | Accounts Payable | Payables
3.2.10. Provisions
3.2.11. Deferred Income
3.3. Profit/Loss Account – Total Cost Method
3.3.1. Turnover/Sales
3.3.2. Material Expenses
3.3.3. Personnel Expenses
3.3.4. Depreciation
3.3.5. Other Operating Expenses
3.3.6. Expense for Interest Paid
3.3.7. Other Operating Income
3.3.8. Income from Interest
3.3.9. Extraordinary Income
3.3.10. Extraordinary Expenses
3.3.11. Tax
3.3.12. Formation of Revenue Reserves
3.3.13. Reversal/Retransfer of Revenue Reserves
3.3.14. Change in Inventory
3.3.15. Goods on Own Account (Capitalized)
3.4. Profit/Loss Account – Cost of Sales Method
3.4.1. Turnover/Sales
3.4.2. Production Costs | Production Expenses (for services which were necessary for achieving the turnover)
3.4.3. Gross Profit (of Turnover/Sales)
3.4.4. Distribution Costs | Distribution Expenses
3.4.5. General Administrative Costs | General Administrative Expenses
3.4.6. Other Operating Expenses
3.4.7. Total Cost Method and Cost of Sales Method – Integration of the Presentation
3.5. Profit/Loss Account – Result Items
3.5.1. Operating Result
3.5.2. Financial Result
3.5.3. Profit | Loss from Ordinary Activities
3.5.4. Extraordinary Result
3.5.5. Net Profit | Net Loss
3.5.6. Distributable Profit
3.5.7. EBIT | EBT | EAT
3.5.8. EBIT | EBT | EAT | EBITD | EBITDA
4. Balance Sheet | Profit/Loss Account - Numerical Examples
4.1. Example 1: Foundation of an Enterprise
4.2. Example 2: Investment
4.3. Example 3: Financing
4.4. Example 4: Investment and Financing
4.5. Example 5: Purchase of Goods, Use of Goods, Turnover/Sales
4.6. Example 6: Deferred Charges
4.7. Example 7: Deferred Income
4.8. Example 8: Provision
4.9. Example 9: Asset Disposal
4.10. Example 10: Goods on Own Account
