"The Balance Sheet Pocketbook" begins by contructing a model that examines how money works within a business - where funds come from and how they are used. The structure of the balance sheet and profit and loss reports are then examined and explained within the context of this model.
Anne Hawkins BA, ACMA, is a Management Accountant with a first class honours degree in Business Studies. As a training consultant she develops and presents finance programmes to Directors and Managers from all sections of industry. Clive Turner, ACMA, MCBS is Director of a management consultancy. He works with managememt to deveeop strategic businesssoptions. He participates in the evaluation process, disigns the appropriate structure and provides management development to support the implementation process.
The business financial model - sources of funds, uses of funds, making profit, summary; classification of expenditure - why classify?, capital or revenue, control; financial reports; the balance sheet - use of funds (fixed assets, working capital), source of funds, the balancing act, published format; profit and loss account - profit is not cash, operating profit, financing costs, published format; appendix 1 - jargon explained; appendix 2 - calculating depreciation.
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Anne Hawkins, Clive Turner