Enumerations Flashcards
Current Assets
Cash and Cash Equivalent
Accounts Receivable
Inventory
Prepaid Expenses
Noncurrent assets
Property, plant, equipment
Intangible assets
Long term investments
Current liabilities
Accounts Payable
Accrued Expenses
Unearned Revenue
Noncurrent liabilities
Long-term Loans
Deferred Tax Liabilities
Pension Obligations or Post-employment Benefits
Owner’s Equity
Common Stock
Retained earnings
Treasury stock
Additional paid-in capital
Accumulated other comprehensive income
Types of accounts
Asset
Expense
Liability
Equity
Revenue
Types of tax
Income
Payroll
Unemployment
Sales
Recording Accounting Transaction
Journal entries
Receipt of supplier invoices
Double entry
Types of business accounts
- Assets
- Liabilities
- Equities
- Revenue
- Expenses
- Gains
- Losses
Types of financial statements
Balance sheet
Income statement
Statement of owner’s equity
Cash flow statement
Common financial analysis techniques
Liquidity ratio
solvency
profitability
efficiency
coverage
market prospect
Types of cost by behavior
Fixed
Variable
Mixed
Step
Examples of variable costs
Labor
● Commissions
● Packaging
● tility expenses
● Raw materials for production
The Four Main Types of Budgets and Budgeting Methods
Incremental
Activity based
Value proposition
Zero based
Forecasting techniques
Qualitative forecasting models
A time series analysis
Econometric Analysis
Sources of capital
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
Four types of capital
Debt
Equity
Trading
Working
Examples of capital
Financial
Human
Intellectual
Physical
Real estate
Securities
Reasons to raise capital
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
Types of financial capital
Equity
Debt financing
Equity Capital Options for Early-Stage Companies
Angel Investors
Venture capitalists
Seed funding
Debt Financing Options for Early-Stage Companies
Bank loan
Line of credit
Revenue-based financing
Sources of Equity Capital
Boostrapping
Personal contacts
Equity crowdfunding
Accelerators
Angel investors
Venture capitalists
Source of debt capital
Short term loans
Immediateand long term loans
Bonds and stocks
Commercial banks