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Finance and investment cycle - Coggle Diagram
Finance and investment cycle
Elements of cycle
Raising of Finance
Obligations of Financing
Process of Application of funds raised
Possible Fraud within Cycle
Omittion of Liabilities
Understating Liabilities
Overstating Assets and depresciaton
INVESTMENT ACTIVITIES
Acquisitions, disposal and management of tangible and intangible assets.
Transcations:
Purchase of assets
Capitalisation of assets
Disposal of assets
Purchase/development of intangible assets
Revaluation
Depreciation
Documentation:
Capital budgets
Fixed Asset requisition
Minutes of Board of Directors
Invoices
Fixed Asset register
General Ledger
Fixed Assets
Depreciation
Profit/Loss on disposa
Acc. depreciation
3 main activities in terms of assets
Disposal
Repair and maintainance
Additions
Finance Activities
Owner's Equity
Issue of shares
Share buy backs
Statutory requirements
Authorisation for the issue of shares
Declaration of dividends
Borowings
Cash inflow
Subsequent repayment
Interest charged
Authorisation required
Documentation
Minutes of
shareholders/directors
Debenture trust deed
Prospectus
Share certificate
Loan/lease contract
Mortgage bond
Journal voucher