CAPITAL SOURCING

50問 • 1年前

GLAIZA

通報

問題一覧

the most common source of funds

Personal Savings

the easiest way to source funds especially for an entrepreneur whose family is financially secure

Borrow from family and friends

Business Loan from a Bank

the most popular and the most difficult source of business capital in the Philippines

HOW TO RAISE CAPITAL FOR THE BUSINESS

Personal Savings Borrow from Friends and Family Business Loan from a Bank

5C’S OF CREDIT

Character Capacity Capital Collateral Conditions

a loan that uses your home equity as a guarantee that the money you borrow will be paid back

Home Equity Loan

issued by a financial institution that lets you borrow money to make a purchase

Credit Card

is a type of financing given from investors to businesses that are in dire need of support or other small businesses

Venture Capital

is not always in the form of money. Sometimes, it could be in the form of technical or managerial expertise.

Venture Capital

wealthy individuals who invest their own money into companies

Angel Investors

business – oriented agencies SSS, Pag-Ibig Fund, Land Bank, etc.

Small Business Loans from Government Agencies

predicting what will happen in the future by gathering and analyzing past and current data

Forecasting

is developed by identifying trends in past data and using information to predict a company’s financial position in the future

FINANCIAL FORECASTING

2 TYPES OF FINANCIAL FORECAST METHODS

1. Qualitative Method 2. Quantitative Method

Successful Forecasting =

Science + Art

implies that the body of the forecasting knowledge lies on the solid ground of quantitative forecasting methods (solid data and figures) and their correct utilization for various business situation

SCIENCE

represents a combination of a decision maker’s experience, logic, and intuition to supplement the forecasting quantitative analysis

ART

Important Considerations in making the expansion leap, estimating the investments and financing needed for the expansion

REVENUES COST EXPENSES

shown usually as the item in an income statement from what all charges, costs, and expenses are subtracted to arrive at net income

REVENUES

an amount that has to be paid

COST

incurred by a business

EXPENSES

What the expenses included in a business?

1. Rent 2. Phone and utilities 3. Equipment 4. Fixtures 5. Inventory 6. Leaseholds improvements 7. Licenses and tax deposits 8. Marketing budgets

a portrait of the financial standing of a business at a point in time

BALANCE SHEET

it shows what your business owns and what it owes

BALANCE SHEET

will show a summary of a company’s assets, liabilities and owner’s equity at a specific point in time

BALANCE SHEET

WHY PREPARE A BALANCE SHEET

to evaluate its financial health to evaluate financial performance and making financial business decisions

- are items owned by a business

ASSETS

- are items that are expected to be sold or turned into cash within one year (short-term)

CURRENT ASSETS

is considered the most liquid of all assets

CASH

SHORT-TERM ASSETS

1. Prepaid expenses 2. Accounts Receivable (A/R)

money owed by customers who purchased goods or services on credit that was provided by the company

Accounts Receivable (A/R)

example rent or insurance

Prepaid expenses –

are items that are not expected to take more than one year to be consumed or converted into cash (long-term assets)

NON-CURRENT ASSETS

– a loan due to creditors

CURRENT LIABILITIES

– SHORT-term LOANS typically OWED by the business from purchases made on credit from SUPPLIERS OR VENDORS

Accounts Payable (A/P)

– taxes that have accrued but have not yet been paid

Taxes Payable

– a debt that is due more than one year (long-term liabilities)

NON-CURRENT LIABILITIES

– EARNINGS that are reinvested in the business after the DEDUCTION OF ANY DIVIDENDS

Retained Earnings

amount of PRINCIPAL that will be due within ONE YEAR of the date of the balance sheet

Current Portion of Long-Term Debt

– net worth or paid-in capital and is the AMOUNT OWNERS have INVESTED in the business

Owner’s Equity

WHAT IS INCLUDED IN A BALANCE SHEET?

CURRENT ASSETS (short-term assets) -Cash -Accounts Receivable -Inventory -Supplies NON-CURRENT ASSETS (long-term) -Land -Buildings and Improvements -Furnitures and Fixtures -General Equipments -Intangible assets

– are debts for the business and will include short-term and long-term liabilities

LIABILITIES

TYPES OF LIABILITIES IN A BALANCE SHEET

Accounts Payable Taxes Payable Salaries/Wages Payable Interest Payable

are listed in a specific order depending on if they are assets or liabilities

balance sheet accounts

are ordered on the balance sheet in terms of how long it would take to change them into cash

assets

WHAT IS THE ORDER OF ITEMS ON THE BALANCE SHEET?

1. Cash would obviously be first then followed by 2. Accounts Receivable 3. Inventory 4. Fixed Assets (land, equipment and buildings) 5. Intangible assets at the end

A total liability is typically ordered with

1. Total current liabilities first and then 2. Non-current liabilities

should always balance because of the accounting equation

Balance Sheet

ASSETS =

LIABILITY+EQUITY

the reason for this equation is that if you take the total assets of the business and then subtract the total liabilities, you are left with the amount that belongs to the owner

ASSETS = LIABILITY+EQUITY

QUIZ NO. 1

QUIZ NO. 1

QUIZ 2- L234

QUIZ 2- L234

Long Test No. 1 L1-L4

GLAIZA · 33問 · 2年前

Long Test No. 1 L1-L4

Lesson5-8

Lesson5-8

Last

Last

ICT

ICT

PAGBASA

PAGBASA

Lesson 5 to Lesson 7

Lesson 5 to Lesson 7

21ST LESSON 1

21ST LESSON 1

LONG TEST

LONG TEST

QUIZ 1

QUIZ 1

QUIZ 2

QUIZ 2

QUIZ 2

QUIZ 2

COLORS

COLORS

Quiz 3

Quiz 3

Quiz 4

Quiz 4

問題一覧

the most common source of funds

Personal Savings

the easiest way to source funds especially for an entrepreneur whose family is financially secure

Borrow from family and friends

Business Loan from a Bank

the most popular and the most difficult source of business capital in the Philippines

HOW TO RAISE CAPITAL FOR THE BUSINESS

Personal Savings Borrow from Friends and Family Business Loan from a Bank

5C’S OF CREDIT

Character Capacity Capital Collateral Conditions

a loan that uses your home equity as a guarantee that the money you borrow will be paid back

Home Equity Loan

issued by a financial institution that lets you borrow money to make a purchase

Credit Card

is a type of financing given from investors to businesses that are in dire need of support or other small businesses

Venture Capital

is not always in the form of money. Sometimes, it could be in the form of technical or managerial expertise.

Venture Capital

wealthy individuals who invest their own money into companies

Angel Investors

business – oriented agencies SSS, Pag-Ibig Fund, Land Bank, etc.

Small Business Loans from Government Agencies

predicting what will happen in the future by gathering and analyzing past and current data

Forecasting

is developed by identifying trends in past data and using information to predict a company’s financial position in the future

FINANCIAL FORECASTING

2 TYPES OF FINANCIAL FORECAST METHODS

1. Qualitative Method 2. Quantitative Method

Successful Forecasting =

Science + Art

implies that the body of the forecasting knowledge lies on the solid ground of quantitative forecasting methods (solid data and figures) and their correct utilization for various business situation

SCIENCE

represents a combination of a decision maker’s experience, logic, and intuition to supplement the forecasting quantitative analysis

ART

Important Considerations in making the expansion leap, estimating the investments and financing needed for the expansion

REVENUES COST EXPENSES

shown usually as the item in an income statement from what all charges, costs, and expenses are subtracted to arrive at net income

REVENUES

an amount that has to be paid

COST

incurred by a business

EXPENSES

What the expenses included in a business?

1. Rent 2. Phone and utilities 3. Equipment 4. Fixtures 5. Inventory 6. Leaseholds improvements 7. Licenses and tax deposits 8. Marketing budgets

a portrait of the financial standing of a business at a point in time

BALANCE SHEET

it shows what your business owns and what it owes

BALANCE SHEET

will show a summary of a company’s assets, liabilities and owner’s equity at a specific point in time

BALANCE SHEET

WHY PREPARE A BALANCE SHEET

to evaluate its financial health to evaluate financial performance and making financial business decisions

- are items owned by a business

ASSETS

- are items that are expected to be sold or turned into cash within one year (short-term)

CURRENT ASSETS

is considered the most liquid of all assets

CASH

SHORT-TERM ASSETS

1. Prepaid expenses 2. Accounts Receivable (A/R)

money owed by customers who purchased goods or services on credit that was provided by the company

Accounts Receivable (A/R)

example rent or insurance

Prepaid expenses –

are items that are not expected to take more than one year to be consumed or converted into cash (long-term assets)

NON-CURRENT ASSETS

– a loan due to creditors

CURRENT LIABILITIES

– SHORT-term LOANS typically OWED by the business from purchases made on credit from SUPPLIERS OR VENDORS

Accounts Payable (A/P)

– taxes that have accrued but have not yet been paid

Taxes Payable

– a debt that is due more than one year (long-term liabilities)

NON-CURRENT LIABILITIES

– EARNINGS that are reinvested in the business after the DEDUCTION OF ANY DIVIDENDS

Retained Earnings

amount of PRINCIPAL that will be due within ONE YEAR of the date of the balance sheet

Current Portion of Long-Term Debt

– net worth or paid-in capital and is the AMOUNT OWNERS have INVESTED in the business

Owner’s Equity

WHAT IS INCLUDED IN A BALANCE SHEET?

– are debts for the business and will include short-term and long-term liabilities

LIABILITIES

TYPES OF LIABILITIES IN A BALANCE SHEET

Accounts Payable Taxes Payable Salaries/Wages Payable Interest Payable

are listed in a specific order depending on if they are assets or liabilities

balance sheet accounts

are ordered on the balance sheet in terms of how long it would take to change them into cash

assets

WHAT IS THE ORDER OF ITEMS ON THE BALANCE SHEET?

1. Cash would obviously be first then followed by 2. Accounts Receivable 3. Inventory 4. Fixed Assets (land, equipment and buildings) 5. Intangible assets at the end

A total liability is typically ordered with

1. Total current liabilities first and then 2. Non-current liabilities

should always balance because of the accounting equation

Balance Sheet

ASSETS =

LIABILITY+EQUITY

the reason for this equation is that if you take the total assets of the business and then subtract the total liabilities, you are left with the amount that belongs to the owner

ASSETS = LIABILITY+EQUITY