04936nam 22006614a 450 991087693910332120200520144314.01-119-20317-11-280-41145-797866104114500-471-78471-0(CKB)1000000000354756(EBL)256194(OCoLC)71292403(SSID)ssj0000096522(PQKBManifestationID)11130563(PQKBTitleCode)TC0000096522(PQKBWorkID)10081994(PQKB)10928964(MiAaPQ)EBC256194(EXLCZ)99100000000035475620051102d2006 uy 0engur|n|---|||||txtccrAccounting and finance for your small business /Steven M. Bragg and E. James Burton2nd ed.Hoboken, N.J. J. Wileyc20061 online resource (314 p.)Rev. ed. of: Accounting and finance for your small business / E. James Burton, Steven M. Bragg. 2001.Includes index.0-471-77156-2 Accounting and Finance for Your Small Business, Second Edition; About the Authors; Contents; Preface; Section I: Preparing to Operate the Business; Chapter 1: Budgeting for Operations; Definition or Purpose of an Operating Budget; Signs of Budget Ineffectiveness; Improvements to the Budgeting System; Responsibility Accounting; Budget Tracking and Maintenance; The System of Interlocking Budgets; Need for Budget Updating; Summary; Chapter 2: Investing in Long-Term Assets and Capital Budgeting; Definitions; Overview and Use of Capital Budgeting; Life Cycles; Capital Budgeting SequenceProducing Numbers to Get Dollars, the Use of Forms, and the Capital Budgeting ModelMiscellaneous Considerations; Product Discontinuance; Bailout; Summary; Appendix: Examples and Comparison of Calculations; Comparison of the Internal Rate of Return Method and the Net Present Value Method; Chapter 3: Basic Control Systems; The Need for Control Systems; Types of Fraud; Key Controls; When to Eliminate Controls; Summary; Section II: Operating the Business; Chapter 4: Cash Flow Concerns; Cash; What to Do with Excess Cash; Cash Flows; Introduction to Cash Flow BudgetsIndications of Cash Flow ProblemsManaging Cash; Preparation of the Cash Budget; Disbursements; Net Cash Flow and Cash Balances; Exceptions to Expected Cash Flows; Summary; Appendix: Cash Flow Example; Chapter 5: Financing; New Businesses; Zero Working Capital and Zero Fixed Assets; Types of Financing; Private Placement of Stock; Swapping Stock for Expenses; Stock Warrants; Stock Subscriptions; How to Obtain a Bank Loan; Sources of Debt Financing; Types of Loan Arrangements; Restrictions on Loans; Conditions That a Borrower Should Seek; SummarySection III: Evaluating the Operations of the BusinessChapter 6: Performance Measurement Systems; Financial Ratios; Types of Financial Ratios; Using Performance Measurements for Predictions; Operating Ratios; Other Ratios; The Balanced Scorecard; Summary; Chapter 7: Financial Analysis; Risk Analysis; Capacity Utilization; Breakeven Analysis; Summary; Chapter 8: Taxes and Risk Management; Controlling Tax Liabilities; Risk Management; Insurance; Types of Insurance Companies; Claims Administration; Summary; Chapter 9: Reporting; Federal Government Requirements; State Government RequirementsLocal Government RequirementsCreditors; Equity Holders; Management Reports; Summary; Index""Once again, Bragg has turned his discerning eye and formidable talents on a topic and the results are outstanding. Both those new to the business and the long-established entrepreneur will benefit greatly when he joins forces with E. James Burton to produce this outstanding work.""-Mary S. Schaeffer, Editorial Director Accounts Payable Now & Tomorrow ""I use the tips and practices found in [this book] all through the year. They are clear, direct, and efficient-which, in turn, improves our company and our bottom line. I recommend [this book] to anyone wanting to improve their ownIndustrial managementHandbooks, manuals, etcBusiness enterprisesFinanceHandbooks, manuals, etcSmall businessManagementNew business enterprisesManagementIndustrial managementBusiness enterprisesFinanceSmall businessManagement.New business enterprisesManagement.658Bragg Steven M472801Burton E. James1761765MiAaPQMiAaPQMiAaPQBOOK9910876939103321Accounting and finance for your small business4201380UNINA