Financial Management and Planning

collecting cash on loans made

obtaining cash from creditors

obtaining capital from owners

repaying money previously borrowed

Cash budget

Capital budget

Pro forma Balance sheet

Pro forma income statement

An indication of a company’s liquidity

The same as cash in the bank

Not important when determining dividends

The cumulative earnings of the company after dividends

Profit analysis

Ratio analysis

Estimate statement

Forecast hypothesis

Return on assets

Earnings per share

Net profit ratio

Return on Investment

Cash in hand

Cash at bank

Debtors

Creditors

Increase in costs of goods sold

Increase in expense

Increase in Dividend

Decrease in sales

Fixed

Variable

Semi-variable

Borrowed

Solvency

Liquidity

Profitability

Turnover

must be prepared on a daily basis

summarizes the operating, financing, and investing activities of an entity

is another name for the income statement

is a special section of the income statement