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Finance - Coggle Diagram
Finance
Accounting
The Ledger
Cash Account
Accounts Payable
Capital
The Journal
The Account
Liability
Owner's Equity
capital accounts
Investments
Net Income (revenue-expense)
Net loss (expenses-revenues)
withdrawals
Miscellaneous
Asset
OE = A - L
GAAP (Generally Accepted Accounting Principles)
Auditing
Payroll
Salary
Net Pay
Wages
Business Organizations
Partnership
Corporation
Proprietorship
Cash-basis Accounting
Ratios Analysis
Profitability Ratios
Return on Investment
Return on equity
Net Profit Margin
Activity Ratios
Average daily rate
RevPar
Occupancy Percentage
Solvency Ratios
Debt-to-equity ratio
Debt-to-asset ratio
Investor Ratios
Earnings per share
Price-to-earnings ratio
Turnover Ratios
Accounts Receivable Turnover
Inventory Turnover
Liquidity Ratios
Working Capital
Quick Ratio
Current Ratio
Day's Sales in Receivables
Working Capital
Creditors
Debtors
Inventory
Cash
Current Assets - Current Liabilities
Depreciation
Estimated useful life
Financial Statements
Balance Sheet :
A = L + OE
Liabilities
Current Liabilities
Account Payable
Ex: Deferred Revenue
Accrued Expenses
Income Tax Payable
Note Payable
Mortgage
Owner's Equity
Capital Stock
Retained Earning
Assets
Fixed / Capital Assets
Land (Property, Plant and Equipment)
Other Assets
Current Assets
Cash
Marketable Securities
Receivables
Notes Receivable
Account Recievables
ex: Accrued Revenue
Inventory
Intangible asset
Owner's Equity Statement
Capital
Net income
Withdrawal
Income Statement
Revenue
ex: Float Revenue
COGS
Expenses
Ex: Insurance
Utilities expense
Gross Profit
Cash Flow Statement
Operating
Financing
Investing
Budgeting
Type of budgets
fixed budget
flexible budget
operating budget
long-term budget
capital budget
short-term budget
master budget
department budget
Pricing Theory
The Bottom-Up Approach
Hubbart Room Rate Formula
Interest Rate
Billing
Discounts
Trade Discount
Volume Discount
Rack Rate
Purchase Discount
Amortization
Depreciation
Estimated Useful life
Methods of Amortization
Units-of-production
Double Declining-Balance
Straight-line
Costing
Type of Costs
Indirect Cost
Direct Cost/Expense
Discretionary cost
Sunk Cost
joint cost
Variable cost
Fixed Cost
Standard Cost
Cost_volume-profit approach
Breakeven
Recording Transactions
T-accounts
Credit / Debit
Assets
Liability
Owner's Equity