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Accounts and Finance (3.1 Sources of finance (Role (Capital expenditure,…
Accounts and Finance
3.1 Sources of finance
Role
Capital expenditure
Revenue expenditure
Sources
Internal
Personal funds
retained profit
sales of assets
External
Share capital
Loan capital
overdrafts
trade credit
grants
subsidies
debt factoring
Leasing
Venture capital
Business angels
3.3 Break even analysis
Formula: Total contribution over contribution per unit
FC / (SP - VC)
Breakeven chart and the following aspects of break-even analysis
Breakeven quantity / point
Profit or loss
Margin of safety
Target profit output
Parget profit
Target price
3.2 Costs and revenues
Types of cost
Fixed
Variable
semi-variable
Direct
Indirect / overhead
3.4 Final accounts
Profit and Loss account (income statements)
Balance sheet
3.5 Profitability and liquidity ratio analysis
Profitability and efficiency ratio
Gross profit margin
Net profit margin
ROCE
Liquidity ratios
Current
Acid-test
3.6 Efficiency ratio analysis
3.7 Cash flow
3.8 Investment Appraisal
PBP
ARR