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Business Accounts - Notes

This series of notes looks at the balance sheet and profit and loss account, providing definitions and associated theories.

• The Balance Sheet
  • What are Current Assets?
  • What are Stocks?
  • Stock Control Methods
  • Stock Turnover Ratio
  • What are Debtors?
  • Debt Control and Debt Collection Period
  • What is Cash?
  • Liquidity, Investment and Cash Flow
  • What are Current Liabilities?
  • Current and Acid Test Ratio
  • What are Long Term Liabilities?
  • Debentures, Mortgages and Long Term Loans
  • What is Working Capital?
  • Working Capital Cycle
  • What are Net Assets?
  • Theories and Further Information about Net Assets

• Profit and Loss Account
  • What is Sales Revenue?
  • What is Cost of Goods Sold?
  • What is Operating Profit?
  • What is Interest Payable?
  • Profit Margin
  • What are Dividends Payable?
  • Theories and Further Information about Dividends Payable
  • What is Reported Dividend per Share?
  • Dividend Cover Ratio
  • What is Reported Earnings per Share?
  • What is Shareholder's Equity?
  • Theories and Further Information about Shareholder's Equity
  • Price Elasticity and Pricing Policy
  • Break-Even Analysis and Contribution
  • Gearing Ratio and Interest Cover Ratio

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