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Lesson 1 Finance & investment cycle - Coggle Diagram
Lesson 1
Finance & investment cycle
Raise funds (finance)
Shares
Debentures
Loan
Obligations
Interest
Dividends
Application of fund to assets
Few transactions
Material
Expansion
Replacement
Legal & regulatory
Fraud
Omitting, overstating assets, understating loans
Investment activities
Acquire, dispose, manage
Tangible / intangeable
Transactions & accounts
Transaction, DR, CR
Key documents & records
Capital budgets, Asset req. with quote/neg. price, minutes of BOD, invoices, fixed asset reg., General ledgers
Add, dispose, maintain / repair
Financial activities
Owners equity
shares, share buy backs, statutory req. (company act) , auth. for issue of shares, dividend declare
Borrowings
Income from long/sort term loans, repayment of capital, interest on loan, authorize required for borrowings
Documents
Minutes
Debenture trust deed
Prospectus
Shares cert.
Loan/lease contract
Mortgage bond
Journal Voucher