LEADER 04936nam 22006614a 450 001 9910876939103321 005 20200520144314.0 010 $a1-119-20317-1 010 $a1-280-41145-7 010 $a9786610411450 010 $a0-471-78471-0 035 $a(CKB)1000000000354756 035 $a(EBL)256194 035 $a(OCoLC)71292403 035 $a(SSID)ssj0000096522 035 $a(PQKBManifestationID)11130563 035 $a(PQKBTitleCode)TC0000096522 035 $a(PQKBWorkID)10081994 035 $a(PQKB)10928964 035 $a(MiAaPQ)EBC256194 035 $a(EXLCZ)991000000000354756 100 $a20051102d2006 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aAccounting and finance for your small business /$fSteven M. Bragg and E. James Burton 205 $a2nd ed. 210 $aHoboken, N.J. $cJ. Wiley$dc2006 215 $a1 online resource (314 p.) 300 $aRev. ed. of: Accounting and finance for your small business / E. James Burton, Steven M. Bragg. 2001. 300 $aIncludes index. 311 $a0-471-77156-2 327 $aAccounting 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 Sequence 327 $aProducing 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 Budgets 327 $aIndications 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; Summary 327 $aSection 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 Requirements 327 $aLocal Government RequirementsCreditors; Equity Holders; Management Reports; Summary; Index 330 $a""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 own 606 $aIndustrial management$vHandbooks, manuals, etc 606 $aBusiness enterprises$xFinance$vHandbooks, manuals, etc 606 $aSmall business$xManagement 606 $aNew business enterprises$xManagement 615 0$aIndustrial management 615 0$aBusiness enterprises$xFinance 615 0$aSmall business$xManagement. 615 0$aNew business enterprises$xManagement. 676 $a658 700 $aBragg$b Steven M$0472801 701 $aBurton$b E. James$01761765 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910876939103321 996 $aAccounting and finance for your small business$94201380 997 $aUNINA