Читать книгу Management Accounting - 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
3.1.3. 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
3.2.4. Receivables | Receivables from Trade | Accounts Receivable
3.2.5. Bank Account | Bank Balance, Cash | Cash Balance
3.2.7. Equity Capital and Reserves
3.2.9. Liabilities | Liabilities from Trade | Accounts Payable | Payables
3.3. Profit/Loss Account – Total Cost Method
3.3.5. Other Operating Expenses
3.3.6. Expense for Interest Paid
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
5. Profit Plan | Finance Plan | Budgeted Balance Sheet
5.1. Profit Plan
5.1.1. Profit Plan and Profit/Loss Account
5.1.2. Profit Plan and Contribution Margin Costing
5.1.3. Profit Plan – Internal and External Accounting
5.2. Finance Plan
5.2.1. Result after Tax
5.2.2. Depreciation
5.2.3. Provisions
5.2.4. Provisions for Taxation
5.2.5. Reserves
5.2.6. Goods on Own Account (Capitalized)
5.2.7. Receivables from Trade
5.2.8. Liabilities from Trade
5.2.9. Inventory
5.2.10. Other Receivables
5.2.11. Other Liabilities
5.2.12. Deferred Charges
5.2.13. Deferred Income
5.2.14. Investments
5.2.15. Long-Term Liabilities | Loans | Credits
5.2.16. Capital Increase
5.2.17. Dividends | Distributions
5.2.18. Surplus of Cash | Demand for Cash
5.2.19. Summary of the Items | Mathematical Signs in the Finance Plan
5.3. Budgeted Balance Sheet
5.4. Connections
5.4.1. Profit Plan | Finance Plan – Connection
5.4.2. Finance Plan | Budgeted Balance Sheet – Connection
5.4.3. The Big Picture – The Overall Context
6. Profit Plan | Finance Plan | Budgeted Balance Sheet - Numerical Examples
6.1. Example 1: Foundation of an Enterprise
6.2. Example 2: Investment
6.3. Example 3: Financing
6.4. Example 4: Investment and Financing
6.5. Example 5: Purchase of Goods, Use of Goods, Turnover/Sales
6.6. Example 6: Deferred Charges
6.7. Example 7: Deferred Income
6.8. Example 8: Provisions
6.9. Example 9: Asset Disposal
6.10. Example 10: Goods on Own Account
7.1. Ratios Balance Sheet | Budgeted Balance Sheet
7.2. Ratios Profit | Profit Plan
7.2.1. Minimum Turnover
7.2.2. Volume Range
7.2.3. Price Range
7.2.4. Volume Range | Price Range - Connection
7.2.5. Minimum Turnover (price-related)
7.3. Ratios Liquidity | Finance Plan
7.4. Ratios Profit | Profit Plan – Liquidity | Finance Plan
7.4.1. Turnover Rate – Receivables from Trade
7.4.2. Turnover Rate – Liabilities from Trade
7.5. Ratios Profit | Profit Plan – Balance Sheet | Budgeted Balance Sheet
7.5.1. Return on Investment | ROI
7.5.2. Return on Equity | ROE
7.5.3. Return on Sales | ROS
