Enumerations Flashcards

1
Q

Current Assets

A

Cash and Cash Equivalent
Accounts Receivable
Inventory
Prepaid Expenses

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2
Q

Noncurrent assets

A

Property, plant, equipment
Intangible assets
Long term investments

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3
Q

Current liabilities

A

Accounts Payable
Accrued Expenses
Unearned Revenue

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4
Q

Noncurrent liabilities

A

Long-term Loans
Deferred Tax Liabilities
Pension Obligations or Post-employment Benefits

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5
Q

Owner’s Equity

A

Common Stock
Retained earnings
Treasury stock
Additional paid-in capital
Accumulated other comprehensive income

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6
Q

Types of accounts

A

Asset
Expense
Liability
Equity
Revenue

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7
Q

Types of tax

A

Income
Payroll
Unemployment
Sales

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8
Q

Recording Accounting Transaction

A

Journal entries
Receipt of supplier invoices
Double entry

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9
Q

Types of business accounts

A
  • Assets
  • Liabilities
  • Equities
  • Revenue
  • Expenses
  • Gains
  • Losses
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10
Q

Types of financial statements

A

Balance sheet
Income statement
Statement of owner’s equity
Cash flow statement

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11
Q

Common financial analysis techniques

A

Liquidity ratio
solvency
profitability
efficiency
coverage
market prospect

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12
Q

Types of cost by behavior

A

Fixed
Variable
Mixed
Step

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13
Q

Examples of variable costs

A

Labor
● Commissions
● Packaging
● tility expenses
● Raw materials for production

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14
Q

The Four Main Types of Budgets and Budgeting Methods

A

Incremental
Activity based
Value proposition
Zero based

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15
Q

Forecasting techniques

A

Qualitative forecasting models
A time series analysis
Econometric Analysis

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16
Q

Sources of capital

A

Personal savings
* Friends and family
* Angel investors
* Venture capitalists (VC)
* Corporations
* Federal, state, or local governments
* Private loans
* Work or business operations
* Going public with an IPO

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17
Q

Four types of capital

A

Debt
Equity
Trading
Working

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18
Q

Examples of capital

A

Financial
Human
Intellectual
Physical
Real estate
Securities

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18
Q

Reasons to raise capital

A

Expansion and growth
Working capital needs
Investment in Technology and Infrastructure
Acquisitions and Mergers
Market Opportunities
Product Development and Innovation
Risk Management
Shareholder Value Creation

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18
Q

Types of financial capital

A

Equity
Debt financing

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19
Q

Equity Capital Options for Early-Stage Companies

A

Angel Investors
Venture capitalists
Seed funding

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20
Q

Debt Financing Options for Early-Stage Companies

A

Bank loan
Line of credit
Revenue-based financing

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21
Q

Sources of Equity Capital

A

Boostrapping
Personal contacts
Equity crowdfunding
Accelerators
Angel investors
Venture capitalists

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22
Q

Source of debt capital

A

Short term loans
Immediateand long term loans
Bonds and stocks
Commercial banks

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23
Q

types of business loans in the philippines

A

Term loans
Credit line
Secured business loans
Unsecured business loan

24
Q

Roles of business ethics

A

Ethics in Finance
HR Management
Marketing
Production
Society

25
Q

Factors impacting business ethics

A

Culture
Personal code of ethics
Legislation
Ethical code and policy of the company
Government rules and regulations
Social pressures
Ethical climate of the industry

26
Q

Ethical dilemmas

A

whistleblowing
Creating honest marketiing
Letting client go
Keeping Employees Because of Seniority
Accepting Job Applicants from Competitors
Collaborating with Friends

27
Q

Ethical issues

A

Discrimination
Harassment
Unethical accounting
Health and safety
Abuse of leadership authority
Nepotism and favoritism
Privacy
Corporate espionage and nondisclosure

28
Q

Facets of Business Ethics

A

Stakeholder/Shareholders or other providers of money
Employees
Customer relations
Society
Government

29
Q

HOW TO WRITE CODE OF ETHICS

A

Develop a team.
Know the company goals and stockholder needs
Review past ethical issues.
Conduct Research and Analysis.
Spell out Consequences.
Start writing as a team.
Review and Revise

30
Q

Carroll’s pyramid

A

Economic responsibilities
Legal responsibilities
Ethical responsibilities
Philanthropic responsibilities

31
Q

TOOLS OF CORPORATE RESPONSIBILITY

A

Corporate Cause Promotions
Cause-Related Marketing
Corporate Social Marketing
Corporate Philanthropy
Corporate Volunteering
Socially Responsible Business Marketing

32
Q

RESPONSIBILITIES OF CSR

A

Individuals
Environment
Community

33
Q

Types of globalization

A

Economic
Political
Social
Cultural
Ecological

34
Q

Causes and Effects of globalization

A

Technological Advancements
Economic Liberalization
Multinational Corporations (MNCs)
Government Policies
Cultural Exchange
Economic Growth
Job Creation and Displacement
Income Inequality
Cultural Homogenization and Diversity
Environmental Degradation
Political Interdependence

35
Q

Purpose of business plan

A

External usesE

36
Q

External uses of business plan

A

Investment funds
Bank financing
Strategic alliances
Mergers and acquisitions
Customer and distributor relationships

37
Q

Internal uses of business plan

A

Company’s development and modification
Overall commitment
Control performance

38
Q

Types of business plan

A

Based on audience
Based on scope
Based on the purpose and format

39
Q

Type of business plan based on audience

A

Internal
External

40
Q

Based on scope

A

Standard
Lean

41
Q

Based on the purpose and format

A

One-page
Start up
Strategic
Feasibility
Operational
Growth
What if

42
Q

A standard plan contains

A

Executive summary
Company overview
Problem analysis
Market analysis
Customer analysis
Competitive analysis
SWOT analysis
Marketing plan
Operations plan
Management team
Finances plan
Supporting documentation

43
Q

Lean business plan

A

Strategies
Tactics
Metrics
Finance

44
Q

Process of writing a business plan

A

Gathering right data
Outlining the plan
Determining the kind of plan
Designating responsibilities

45
Q

Parts of business plan

A

Executive summary
B. THE COMPANY, STRATEGY, AND MANAGEMENT TEAM
C. MANAGEMENT AND ORGANIZATION
D. THE MARKET AND COMPETITORS
D. THE PRODUCT OR SERVICE
E. MARKETING AND SALES
F. DISTRIBUTION PLAN
G. FINANCIAL PLAN

46
Q

Components of balance sheet

A
  1. CURRENT ASSETS
  2. NONCURRENT ASSETS
  3. CURRENT LIABILITIES
  4. NONCURRENT LIABILITIES
  5. NET WORTH
47
Q

Liquidity ratios

A
  1. CURRENT RATIO
  2. QUICK RATIO
48
Q

Solvency ratio

A
  1. DEBT RATIO
  2. EQUITY RATIO
49
Q

Profitability Ratios

A
  1. GROSS PROFIT RATIO
  2. NET PROFIT MARGIN
  3. RETURN ON ASSETS
50
Q

Parts of execution plan

A
  1. Goals and objectives
  2. Project stakeholders and responsibilities
  3. Scope of business
  4. Work breakdown structure
  5. Cost breakdown structure
  6. Tracking and reporting KPIs
51
Q

Components of OKR method

A

Objectives
2. KEY RESULTS

52
Q

Types of scope

A
  1. PRODUCT SCOPE
    PROJECT SCOPE
53
Q

TYPES OF WBS

A
  1. DELIVERABLE-BASED WBS
  2. PHASE-BASED WBS
54
Q

STEPS IN CONSTRUCTING WBS

A
  1. Identify key team members
  2. Define level 1 element
  3. Breakdown the level 1 elements
55
Q

KEY COMPONENTS OF BUSINESS COST

A

Cost drivers
Amount
Hidden costs

56
Q

METHODS OF GROUPING COSTS

A

a. By time periods
b. By cost types

57
Q

COMMON THINGS KPIs MIGHT TRACK

A

Revenue
Employee statistics
Customer service
Marketing
Efficiency

58
Q

KPIs USED IN THE EXAMPLE

A
  1. Unit Costs
  2. Return on Assets (ROA)
  3. Maintenance Costs