Accounting Business Reporting for Decision Making

CHAPTER 12 Capital investment 527 Decision-making activities 12.35 Esther and Joan own and manage Cart and Carry, a roadside caf ...

528 Accounting: Business Reporting for Decision Making Appendix 12A Discount table Present value of $1 received in n periods of ...

CHAPTER 12 Capital investment 529 APPENDIX 12B Calculating net present value To solve the problem in illustrative example 12.4, ...

LEARNING OBJECTIVES After studying this chapter, you should be able to: 13.1 discuss the management of net working capital 13.2 ...

CHAPTER 13 Financing the business 531 Chapter 13 preview A major concern for all business entities is the way the entity is fina ...

532 Accounting: Business Reporting for Decision Making of funding with its use. The financial manager has control over the matur ...

CHAPTER 13 Financing the business 533 and 67 per cent respectively). Qantas Group has negative net working capital; however, clo ...

534 Accounting: Business Reporting for Decision Making such speedy accommodations normally cost more than planned increases in l ...

CHAPTER 13 Financing the business 535 it had expanded into many new markets, yet not all of the stores were profitable. The larg ...

536 Accounting: Business Reporting for Decision Making Benefits and costs of granting credit Why do entities sell goods or provi ...

CHAPTER 13 Financing the business 537 Total sales The value of total sales has an impact on the value of credit sales, so long a ...

538 Accounting: Business Reporting for Decision Making systems), accessing an accounts receivable ageing schedule is easy, as su ...

CHAPTER 13 Financing the business 539 ensure that sales can be effected immediately. JB Hi-Fi Ltd keeps over 78 per cent of its ...

540 Accounting: Business Reporting for Decision Making wholesale prices change, the value of inventory changes. A drop in wholes ...

CHAPTER 13 Financing the business 541 for a long period. For JB Hi-Fi Ltd, we must remember that the business specialises in a r ...

542 Accounting: Business Reporting for Decision Making Trade credit Trade credit is possibly the most important source of short- ...

CHAPTER 13 Financing the business 543 Bank overdrafts An overdraft is normally a loan facility attached to a current (cheque) ac ...

544 Accounting: Business Reporting for Decision Making Factoring or debtor/invoice/trade finance Financial institutions have bee ...

CHAPTER 13 Financing the business 545 The most important example of inventory finance is floor-plan finance, which is very commo ...

546 Accounting: Business Reporting for Decision Making • A bank overdraft is normally a loan facility attached to a cheque acc ...