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Fire and ice 10 piece glass containers. Goodguys 1st kentucky nationals. The failure rate of new businesses is high. Many entrepreneurs would like to think that if they have a good business model, boundless enthusiasm, and work tirelessly they are sure to succeed.
The evidence speaks otherwise. To press home our point we ask an embarrassing question: Are you really on top of the financial functions that keep your business on course and out of trouble for achieving your financial objectives?
Our book helps you to answer yes to these questions. We could beat around the bush and suggest that you might be able to get along with only a minimal grasp on your financial statements. Check with Tage, the coauthor of this book, regarding his hourly rate for advising small business clients. Chapter 1: Managing Your Small Business Finances Financial statements are prepared according to established, or one could say entrenched conventions.
Uniform styles and formats for reporting financial statements have evolved over the years and become generally accepted. The conventions for financial statement reporting can be compared to the design rules for highway signs and traffic signals. Without standardization there would be a lot of accidents.
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It would be confusing if each business made up its own practices for presenting its financial statements. If your financial statements did not abide by these rules they would look suspect to your lenders, owners, and anyone else who sees the financials. They might question whether your accountant is competent. We present many financial statements and accounting reports throughout the book.
Therefore, at this early point in the book we explain the communication styles and conventions of financial statements.
This business example is organized as a pass-through entity for income tax purposes and, therefore, does not itself pay income tax. We discuss pass-through entities in Chapter 9. Sales revenue is listed first, which is the gross total income from the sale of products and services before any expenses are deducted. If the main revenue stream of the business is from selling products the first expense deducted from sales revenue is cost of goods sold, as in this example. Improving Your Profit, Cash Flow, and Solvency Deducting cost of goods sold expense from sales revenue gives gross margin also called gross profit.
Before interest expense is deducted the standard practice is to show operating profit also called operating earnings , which is profit before interest expense. Some financial statements display all figures in a single column. Or, the accountant who prepared the financial statement may assume that you know that expenses are deducted from sales revenue, so no parentheses are put around the number.
In the illustration all amounts are have a dollar sign prefix. However, financial reporting practices vary quite a bit on this matter. This means that the expense amount is being subtracted from sales revenue. The number below the underline, therefore, is a calculated amount. Trying to read down a column of numbers that are not right aligned would be asking too much; the reader might develop vertigo reading down a jagged column of numbers.
Really big businesses round off to the nearest million, and drop the last six digits. However, this gives a false sense of precision. Accounting for business transactions cannot be accurate down to the last dollar; this is nonsense.
A well-known economist Chapter 1: Managing Your Small Business Finances once quipped that accountants would rather be precisely wrong than approximately correct. This is about as carried away as accountants get in their work — a double underline. Instead of a double underline for a bottom-line number, it may appear in bold. The accounting terminology in financial statements is mixed bag. Many terms are straightforward. If you have business experience you should understand most terms. Nevertheless, we must admit that accountants use jargon more than they should.
In some situations accountants resort to arcane terminology to be technically correct, like language used by lawyers in filing lawsuits and drawing up contracts. Your accountant should prepare financial statements that are as jargon-free as possible.
Where we have to use jargon in the book we pause and clarify what the terms mean in plain English. See Chapter 6 13 14 Part I: You need to make a steady profit to survive and thrive.
The evidence suggests just the opposite. They generally know that profit information comes out of their accounting system. A quick peek at the bottom line is no way for keeping your business profitable and growing your business. A good part of this chapter explains this profit performance financial statement. You should thoroughly understand this accounting report.
You have to read the newspaper to learn the news. In this chapter, we concentrate on the fundamentals of profit accounting and the basic design of the financial statement that reports your profit performance.
Periodic means for a period of time, which can be one calendar quarter three months , one year, or some other stretch of time.
These days, a business manager may want it displayed on his computer screen. Your Controller is the profit and loss scorekeeper for your business, although managers generally have a lot to say regarding the methods and estimates used to measure profit and loss. Your business sells products, which are also known as goods or merchandise. Your basic business model is to sell a volume of products at adequate markups over their costs to cover operating expenses so that you generate a satisfactory profit after your interest and income tax expenses.
As a matter of fact, this basic business model fits a wide variety of businesses that sell products — from Wal-Mart to your local bookstore or shoe store. Chapter 2: Sales revenue Cost of goods sold expense Gross margin Operating expenses: You and your accountant can use these templates for your business situation. Basically, the spreadsheet template provides a quick means to simulate profit under different conditions.
We include the source column in Figure to call your attention to where the dollar amounts come from. For example, the business keeps several accounts for recording sales revenue.
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This important number is also called gross profit. In the source column, you see not applicable. The business is organized legally as a so-called pass-through entity. We explain different legal types of business entities in Chapter 9. GAAP stands for generally accepted accounting principles. GAAP refers to the body of authoritative accounting and financial reporting standards that has been established by the accounting profession over many years.
In short, these accounting standards should be used by all businesses no matter their size. Unless a financial statement makes clear that different accounting methods are being used, the reader is entitled to assume that GAAP are used to measure profit and to present financial condition.
You should assume that the business is using accrual-basis accounting, not a cash-basis method. The first step in your business model is to sell a lot of products at adequate markups over their costs. This amount is called gross margin or gross profit.
Gross margin equals profit before other expenses are taken into account. In accounting, the word gross simply means before other expenses are deducted. Indeed, your profit or loss depends on the size of the other expenses: Even a fairly small business keeps more than expense accounts. In filing its annual federal income tax return, a business has to Chapter 2: Of course, a business should keep these basic expense accounts.
In Figure , we show four operating expense lines below the gross margin profit line. Operating expenses encompass the various costs of running a business. Many small businesses have substantial advertising and other sales promotion costs.
The cost of using its long-term operating assets building, machines, trucks, and equipment is recorded as depreciation expense.
This measure of profit is also called operating earnings or earnings before interest and income tax. A business may be organized as an entity that is subject to paying federal income tax. Interest is deductible to determine annual taxable income just like other business expenses. Thus, it makes sense to put income tax expense below the interest expense line.
Instead, this type of business entity passes through its taxable income for the year to its owners. In the example shown in Figure , the business is a pass-through tax entity, so it has no income tax expense. Until sold, the cost of products is recorded in an asset account called inventory.
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This is one basic element of accrualbasis accounting. Accrual-basis accounting can be viewed as economic reality accounting.
Businesses that sell products and hold an inventory of products awaiting sale , sell on credit, make downloads on credit, and own long-lived operating assets buildings, trucks, tools, equipment, and so on use accrual-basis accounting to measure their profit and to record their assets and liabilities. Basically, accrual-basis accounting recognizes the assets and liabilities of selling and downloading on credit and spreads the cost of long-term operating assets over the years of their useful lives, which is called depreciation.
It is also called net earnings, or just earnings. The term profit is generally avoided.
So, the business model was executed successfully: This question crosses the border from the accounting function to the financial management function. Accountants provide information; managers interpret and judge the information and take action for the future. For example, they think sales revenue equals cash inflow from customers during the period.
In addition to the confusion over the cash flows of revenue and expenses, small business managers should be aware of several other issues, outlined in the following sections, in measuring and reporting profit. Most are arbitrary and subjective to some degree. For one example, a business has to estimate the useful lives of its fixed, or long-term, operating assets in order to record depreciation expense each year.
Predicting useful lives of fixed assets is notoriously difficult and ends up being fairly arbitrary. At the end of the year, a business may have to record an expense caused by the loss in value of its inventory because some of its products will have to be sold at a price below cost, or the products may not be salable at all. Determining the loss in inventory value is notoriously difficult.
Inventory write-down is subject to abuse by businesses that want to minimize their taxable income for the year. The reliability of your accounting system depends first of all on hiring a competent accountant to put in charge of your accounting system. Bigger businesses have an advantage on this score. They hire more experienced and generally more qualified accountants. We recommend that you hire a trained and competent accountant to put in charge of your accounting system.
This person is typically given the title Controller, assuming that she has adequate accounting education and experience. To save money, many small businesses hire a bookkeeper who knows recordkeeping procedures but whose accounting knowledge is limited. If you employ a bookkeeper instead of a better educated and more experienced accountant , you should consider using an independent CPA to periodically review your accounting system.
Improving Your Profit, Cash Flow, and Solvency Additionally, every business should enforce internal accounting controls to prevent or at least minimize errors and fraud.
We explain these important controls in Chapter 5. As a practical matter, errors can and do sneak into accounting records, and employees or others may have committed fraud against the business.
In order to conceal theft or embezzlement, they prevent the recording of the loss in your accounting records. Ideally your accounting system should capture and record all your transactions completely, accurately, and in a timely manner. Furthermore, any losses from fraud and theft should be rooted out and recorded. You have to be vigilant about the integrity of your accounting records. Our advice is to avoid taking your accounting records for granted; use good internal accounting controls; and be ever alert for possible fraud.
Trust, but verify. Someone needs to select the accounting methods for recording revenue and expenses Sales revenue can be recorded sooner or later, and likewise expenses can be recorded sooner or later.
Some accounting methods record revenue and expenses as soon as possible; alternative methods record these profit transactions as late as possible. Remember that profit is a periodic measure.
Expenses for the period are deducted from sales revenue for the period to measure profit for the period. This state of affairs is like having different speed limits for a highway. How fast do you want to drive? In short, accounting standards permit different methods regarding when to record revenue and expenses. Take cost of goods sold expense, for example one of the largest expenses of businesses that sell products.
You can use three alternative, but equally acceptable, methods.
Someone has to decide which method to use. You should take the time to discuss the selection of accounting methods with your Controller. For one thing, the IRS insists on this consistency in filing your annual income tax returns. A passthrough business tax entity must file an information return with the IRS. For Chapter 2: Otherwise, it would be next to impossible to compare profit performance one year to the next.
In addition to these ongoing profit-making activities, most businesses experience certain types of gains and losses now and then, which are incidental to their normal operations. For example, your business may sell a building you no longer need at a sizable gain or loss. Or, you may lose a major lawsuit and have to pay substantial damages to the plaintiff. These special, nonrecurring events are called extraordinary gains and losses. Figure , for example, includes only one line for all sales.
You also want to know a lot more information about your sales — by customers, by products, by locations if you have more than one , by size of order, and so on. The best approach is to put detailed information in separate schedules. Our advice: How much was spent on each type of advertising? How much was spent on special rebates? You need to keep on top of many details about your expenses.
For details, you have to read deeper. This cost was recorded in its inventory asset account at the time of download. When products are sold, their cost is removed from the inventory asset account and recorded in cost of goods sold expense. You can easily find the beginning and ending inventory balances in your balance sheet. R 62, Watchmen Edio Definitiva Vrios Autores.
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We explain the important topic of cash flow from profit or loss in Chapter 3. There are no handy yardsticks Chapter 2: Nevertheless, you should try to develop a benchmark to judge this expense. Asphalt 9 legends android indir. We could beat around the bush and suggest that you might be able to get along with only a minimal grasp on your financial statements.
Malabar court india way. For details, you have to read deeper. Or putting it another way, your sales revenue was not enough to justify this level of compensation.
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