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Financial calculation / Financial administration - Coggle Diagram
Financial calculation / Financial administration
Financial analysis
Statement of income
When comparing two financial elements we can look for two different types of valuations.
Analysis Types
Analysis of autonomy
Policy analysis
Profitability analysis
Debt analysis
Origin and Applications of Funds
It is an accounting statement whose objective is to present, in a simplified but sufficiently analytical way, the resources obtained within the year, classifying them according to their different origins.
Balance sheet
We know that the balance sheet is structured in two parts, assets and liabilities.
Passive
Represents the means of financing available to the company, both its own and third parties.
Active
Indicates which assets and rights have invested these means
Razones Financieras
Relates two elements of financial information to each other by dividing one amount by the other.
Types of reasons
Balance Sheet Reasons
Liquidity ratios
Leverage ratios
Dynamic Ratios and Static-Dynamic Ratios
Activity reasons
Profitability reasons
Basic financial concepts
Risk, Return and Value
The return on holding an investment for some period, say a year, equal to any cash payment received due to the property, plus the change in market price, divided by the initial price.
Operating Leverage
It is present whenever a company has fixed operating expenses regardless of volume.
Time value of money
Almost all financial decisions, both personal and business, include considerations about the time value of money.
As they are
Interest
It is the return on a capital placed at a specific rate and time.
It's divided in
Exact Simple Interest
Ordinary Simple Interest
Exact and ordinary Simple Interest
Present value of a Debt
interest rate
It allows us to adjust the value of cash flows whenever they occur at a particular point in time.
Financial appeceament
It involves the use of fixed cost financing. Interestingly, it is acquired by selection, while operating leverage is sometimes not.
Decision making
Correlation of Financial Statements
It serves for
The equity and financial situation of the company
Evolution of the company
The increase and decrease of the patrimony
Utility levels
Adjust to the information needs of the companyAdjust to the information needs of the company
Be manageable and easy to interpret
Be accurate in reflection of reality
Graphics Presentation
This form of graphic expression is perhaps the most valuable and used auxiliary to express statistical data. It allows a better and easier understanding and saves time.
Ways to introduce yourself
Areas or surfaces (circles, squares, rectangles)
Through volumes (Cubes or spheres)
By lines (columns or bars)
Graphic components
Coordinate systemss
Logarithmic scale
Grid or graticule
Arithmetic scale
Abstracts
Financial management is interested in acquiring, financing and managing assets, with a global goal in mind.
Almost all financial decisions, both personal and business, include considerations about the time value of money.
Index Programming
They are not only used to calculate the tax that must be paid, or to demonstrate the solvency of the individual entrepreneur or the commercial company that banks require when granting a loan.
Work capital Management
Cash and Negotiable Securities
When a bank loan is approved, the contract is executed by signing a promissory note.
The specific promissory note
The amount requested in loan
The percentage interest ratel
The rebate program
Any other terms and conditions
Any collateral that may have to be provided as collateral for the loan
Inventories
Available merchandise representing the products that will be sold to customers
Accounts Receivable
Acquire an account receivable when you sell different goods or services, on credit.
Types of items receivable
Classes of accounts receivable
Represents the sum of money that corresponds to the sales of merchandise, or the provision of services on credit to a customer
Senior Assistant for Clients and Control Accounts
They are classified in alphabetical order in a major call. In information kept by an individual record
Short Term Financing
It is defined as any liability that was originally scheduled to be settled at the end of one year
Main types of short-term funds
Debts to pay
Bank loans
Accumulated liabilities
Commercial paper