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Business Accounting

Transcript: Transportation Different Types of Services By:Jocelyn,Jeffrey,Kevin,and Jonathan By Sea Ships Ferries A service business is any assistance or advice given to a customer. Restaurants Mobile Pet Grooming Dry Cleaning Pick-Up and Delivery Personal Chef Hand Car Wash Babysitting Healthcare and Medical services are services that are concerned for the public's health. For example... Hospitals Clinics Nursing homes Maternity homes Health Insurance Companies Professional Services These are services in which you offer you're profession in doing service. Such as.... Engineers Architects Lawyers Accountants By Air Airplanes Jets Helicopters Healthcare and Medical Transportation is one of the basic needs of the people in the community. Education Service Businesses Education is a service business because the government is providing you this service. Preschools, Elementary, Middle, and High schools all serve the need of our community in the field of education. By Land Public utility vehicles Taxi's Buses

Business Templates Advantage

Transcript: KBI Slides Advatage Business Templates Wide variety of business templates covering different business models and business project plans. Benefit 1 Unique & Elegant slides Benefit 2 Easy-to-manage Unlimited color themes Benefit 3 Project-related Analysis Benefit 4 Create stunning presentation and impress your team and stakeholders PowerPoint Presentations Professionally-Designed Presentation Benefit 1 Wide Selection of Layout Options Benefit 2 Go from data into insights in a minutes Benefit 3 Explore extensive selections of shapes and icons professionally designed to express your ideas and illustrate your deliverable Shapes & Icons Vector-Based Shapes Benefit 1 Resizable without losing its quality Benefit 2 Discover our maps of continents, regions, countries and world maps that come with a collection of pins, countries' flags and some more useful illustrations Maps Designed for different business cases Benefit 1 Visualize your data and information Benefit 2

Accounting PowerPoint

Transcript: Accounting is a key part to the success of any sort of business, it includes recording all types of financial transactions involved with the business. These records will be held as the financial information that will keep order and may prove to be vital in terms of the success of a business. Lennon Roper Purpose of Accounts Keeping a record of every single transaction involved in a business may be a vital part to a triumphant business. The record of transactions means that all income to the business, this money going in may come from sales, fixed assets, rent recieved and also commission recieved. Record of Transactions Record of Transactions Failure to keep record of transactions in a business may lead to problems such as not paying bills which can add up over time and prove to be an increasing problem in the future. It may mean that entrepreneurs are not chasing up money or the correct money. Problems with tax may occur because tax payments may be incorrect. Example Example: If a self employed joiner doesn't keep record of their transactions, this might mean that they forget how much money they are owed after each job which may lead to being under paid without knowledge so that the owner of this business isn't getting their full potential of income because of failure to keeping record of finances. Monitor Activity and Control of Accounts Monitor Activity and Control of Accounts Updating records of transactions daily is a very important factor to good organisation of finances. for example, kowing exactly how much is coming in and going out of a business shows clearly any problems that could have occured which means they can be dealt with quickly and effectively. Also keeping record of how much money stands in the bank means that the owner knows if they can afford to pay bills and taxes without problems. Keeping a clear understanding of the finances of a business can mean that solutions will be easier to come to with problems concerned with profit. For example, if the expected income doesn't match the actual income but all the other finances are correct, the owner can adjust prices or wages etc. Capital and Revenue Income Capital and Revenue Income Capital income is the large sum of money used in order to set up the business that comes eitehr from the owner or investors that are giving the ownwer a sort of kick start financially. the sort of things that this money is put towards are things such as the actual bricks and mortar of the company, vehicles and equipment used in the premises such as offices, tables computers. These things are often known as fixed assets. Opening stock is also paid for in some cases by capital income in order to get sales on track quickly. Revenue income is the income from daily activities involved with the business. for example the profit they came from the product or products they sell or even the service they provide to their market daily. this income can come in 3 different ways: sales rent recieved commission Sales is the profit a business makes from daily sales of produtcs or a service. Not all businesses make profit from rent however if a company rents out apart of land to another business, they will recieve rent for the land. The money that businesses make from commission is the percentage of a product they sell as an agent that they can keep. Capital and Revenue Expenditure Capital and Revenue Expenditure Expenditure is ultimately the money spent from a business and there's many different ways in which a business spends their funds. For example, capital expenditure and revenue expenditure. Capital Expenditure is the money that a business pays in order to buy their fixed assets liek the actual building in which the company is set up or the parts inside which are going to last a long time. Revenue Expenditure is the finances that leave the business because of things such as wages for employees and general operating costs like water, gas, reppairs which may be neccessary in the workplace.

business accounting

Transcript: Business Accounting Thank you for listening !!!!!!! Presented by PERSON for COMPANY Accounting is the process of recording and summarizing financial information in a useful way what is accounting what is accounting A Financial Accountant is someone who is responsible for running the accounting and financial activities of an organization. They analyze the economic stability of the company and provide financial information to other departments, enabling these departments to make budgeting and investment decisions. definition of a financial accountant definition of a financial accountant An accountant is a person who performs financial functions related to the collection, accuracy, recording, analysis and presentation of a business, organization or company's financial operations. The accountant usually has a variety of administrative roles within a company's operations. Who is a financial accountant and what is his/her role in an organization Who is a financial accountant and what is his/her role in an organization -Preparing the monthly profit and loss, and balance sheet reports -Tax reporting and inventory processing -Collecting and analyzing data, which is then used in the preparation of weekly and monthly estimates -Advising on estimates for project funding -Creating KPI reports -Preparing weekly cash flow statements, and controlling expenditure and cash flow - the role of a financial accountant the role of a financial accountant records transaction monitor activity control management the business measurement of financial performance the five purposes of accounting the five purposes of accounting record transactions Record transactions keeping business records accurate and up to date. the way nike records its transactions is by knowing how much money is going in and out of the business from sales and all the money going out such as expences nike's record transactions nike record transactions records will be updated on a regular basis and therefore provide a good indication of how the business is doing in terms of sales. Monitor activity monitor activity nike monitors activities by updating the records on a daily basis and therefore providing a good indication of how the business is doing in terms of sales, recieving payments paying expenses and so on. how does nike monior activity how does nike monitor activity The ability to control the businesses acccounts is a direct result of the prevous two purposes. if accurate records of trasactions are maintained and activity closely monitered , then actions can be taken to control the balance beetween money flowing in and out of the business Control control Nike controls by having accurate records of transactions are maintained and activity closely monitered , then actions can be taken to conntrol the balance between money flowing in and out of the business Nike's control nike's control A manager is someone who is responsible for the planning, monitering and controlling of the resources for which they are responsible. managment of the business management of the business Nike manages its businesss by having a manager who understands the businesses accounts will be better able to make imformed decisions and plan for the future . How does nike manage their business How does nike manage their business without financial recordsit would be immpossible to know if the business was making a profit or a loss or wheather or not the business was owed money or in debt to others measurment of financial performance measurement of financial performance without financial records it would be impossible to know if the business was making any profit or a loss, or whether or not the business was owed money or in debt to others how does nike measure its financial performance how does nike measure its financial performance The accounting process provides financial data for a broad range of individuals whose objectives in studying the data vary widely. Three primary users of accounting information were previously identified, Internal users, External users, and Government/ IRS. Each group uses accounting information differently, and requires the information to be presented differently. users of accounting information who are the key users of financial information's Accounting supplies managers and owners with significant financial data that is useful for decision making. This type of accounting in generally referred to as managerial accounting. Some of the ways internal users employ accounting information include the following: Assessing how management has discharged its responsibility for protecting and managing the company’s resources Shaping decisions about when to borrow or invest company resources Shaping decisions about expansion or downsizing internal users internal users Typically called financial accounting, the record of a business’ financial history for use by external entities is used for many purposes. The external users of accounting information fall into six groups; each has

Business accounting

Transcript: BUSINESS ACCOUNTING Aisha Ali It is a systematic process of identifying, recording, measuring, classifying, verifying, summarizing, interpreting and communicating financial information. It reveals profit or loss for a given period, and the value and nature of a firm's assets, liabilities and owner's equity. what is accounting someone whose job is to provide financial reports about a company’s profits, debts, cash flow etc. so that investors, banks, etc. can measure the company’s performance: Financial accountants draw up the profit and loss account, balance sheet and cash flow, statement for the company as a whole. who is a financial accountant what is his role in am organization Review financial records and transactions . Report to senior management Advise management Tax issues Role of finacial accountant in an organisation my business The business i decided to do on is a corner shop (kiosk) record transactions A business must record all of the money that is coming into the business(from sales) and all the money going out, such as expenses. if my corner shop business fails to do this they might fail in trouble with KRA since they wont have record the transactions correctly their tax payment pay be wrong. The five purposes of accounting Monitoring activity records will be updated on a regular basis and therefore provide a good indication of how my corner shop business is doing in terms of sales, receiving payments and paying expenses, by doing so i would get to see if money going out seemed to be on the increase while sales were dropping off. Control if accurate records of transactions are maintained and activity closely monitored, then actions can be taken to control the balance between money flowing in and out of the business. for example in my business the corner shop, if the appeared that expenses were creeping up but sales staying the same, then i will have to look for ways to control or cut costs management of the business a manager is someone who is responsible for planning, controlling and monitoring of resources. management of a business involves careful co ordination of resources including staff, materials, stocks and money. the manger must ensure there are sufficient funds to pay wages, order new stock and pay bills to meet other demands for cash outflows balancing with the money coming in from sales Measurement of financial performance without financial records it would be impossible to know of the business is making profit and loss or whether the business owned debts. Businesses accounting looks at money coming into and out of a business. key features of financial performance include: gross profit net profit value owed to the business value owed by the business External competitors - Entities competing against a business will attempt to gain access to its financial statements, in order to evaluate its financial condition. The knowledge they gain could alter their competitive strategies. Government - A government will request financial statements in order to determine whether the business paid the appropriate amount of taxes. Investors - Investors will likely require financial statements to be provided, since they are the owners of the business, and want to understand the performance of their investment. Suppliers - Suppliers will require financial statements in order to decide whether it is safe to extend to the business. Unions - A union needs the financial statements in order to evaluate the ability of a business to pay compensation and benefits to the union members that it represents. key users of financial information Internal customers - When a customer is considering which supplier to select for a major contract, it wants to review their financial statements first, in order to judge the financial ability of a supplier to remain in business long enough to provide the goods or services stated in the contract. owners - owners will want to see the finacial statement so they can plan for the future and also see how well the business is doing. using a business your familiar with describe their accounting history and compare this to their current financial performance & position Revenue - The income generated from sale of goods or services, or any other use of capital or assets, associated with the main operations of a business before any costs or expenses are deducted. Expenditure - Payment of cash or cash-equivalent for goods or services, or a charge against available funds in settlement of an obligation as evidenced by an invoice, receipt, voucher, or other such document Define the following terms : capital expenditure - this is used to buy capital items, which are assets that will stay in the business for a long period of time. capital items(machinery and vehicles) are fixed assets and intangible assets. & revenue expenditure - is the spending of items on a day to day or regular basis. these are the expenses incurred by a business that are shown on the profit and loss account for example

Business Accounting

Transcript: Business Accounting Value owed to the business - There can also sometimes be a cost that the business needs to pay to administrate the fund of the pension. If a bank if confident that a business can pay them back, then they are capable of offering them preferential rates and this would help to keep the business's image loyal to the customer. Purchase of Stock Partnership The business may not own the property and due to that they have to pay a regular amount of money for its use of the area. Contents insurance - The money invested by the owners or other investors that is used to set up a business or buy additional equipment. It tends to be used to buy things that will stay within the business for mostly long periods of time. Examples: vehicles, equipment, premises, etc. (fixed assets) Insurance For normal people there is an addition of contribution to their pension and National Insurance tax. Capital Expenditure Premises costs Personal traders usually invest into the business from their personal savings or borrow money from the bank through a secure loan. Items owned by the business and will remain in the business for a certain period of time. This section is covering a whole range of costs which are associated with appealing the customer and convincing them to buy the business' products. Carriage of sales Once the business is more established, then the business could stock on credit. Actions taken to control the amount of money flowing in and out of the business. e.g. expenses going up but sales staying the same Resolution: The owner would look for ways to control or cut the costs. Administrative costs can be items like postage, printing and stationary. In this form of business, all partners are expected to contribute to the capital income, which increases the potential amount of money available. By securing the loan with a personal asset, it convinces the bank that the risk being taken isn't big and if the business fails to meet the payments, the bank can reclaim the asset. A symbol, logo, brand name or colour which represents the business and separates it's goods and services from that of its competitors. Capital Expenditure is used to buy capital items, however these are assets that will stay in the business for long time period. Capital Income This covers the payments for services like gas and electricity and the business receives regular bills, often every three months for the use of the services. The smaller amount of profit made after all other expenses are deducted from the gross profit. Finance costs for a business may include: Public liability insurance - Personal banking is generally free but businesses a charged for each transaction they make. For example, when people rent a flat in a building, they all individually pay a certain amount of money as their rent to the building owner. In case the employee is injured during work, the business is protected from any claims for compensations or any legal costs occurred. The amount of money lent to the business or its owner from the bank. Most business who provide a service will require some sort of stock, which could be raw materials, finished goods to sell on or supplies to provide the service. This allows the business to make a profit and loss account and see whether or not they are in debt to another business or another business owes them money. To ensure that business records are accurate and up to date. Record the money that goes in and out of the business. Keeping up with any debt that must be paid or any money that needs to be redeemed. HMRC payments are made based on financial performance records. Loans Gross profit - Banks might place an offer free banking to businesses for the first year as a part of their marketing technique, but after the first year is over the bank charges can really start to add up to a large sum of money. Land line costs are split into two: line rental cost which is paid quarterly in advance and call charges which are paid quarterly after use. For survival, a business must make enough sales to cover all of the costs. Administrative costs When a business is registered with Companies House and issues shares to its shareholders. To protect what is inside the building in terms of machinery or fixtures and stock from any damage that could be done by events such as fire. For example, Apple has money coming in each time a customer buys a product from them. Training employees makes them work much better. Paying wages instead of a normal salary allows more flexibility for the employer and the employee. Often sales staff is given a commission- based salary, meaning the more they sell, the more they can earn. Bank charges Value owed by the business - The amount of money owed to the business from sales that have not yet been paid for. Not only is providing training costly but it also takes out time while the worker is not carrying out their job. Sole traders do not have to do everything on their own but instead only own the business

PowerPoint Game Templates

Transcript: Example of a Jeopardy Template By: Laken Feeser and Rachel Chapman When creating without a template... http://www.edtechnetwork.com/powerpoint.html https://www.thebalance.com/free-family-feud-powerpoint-templates-1358184 Example of a Deal or No Deal Template PowerPoint Game Templates There are free templates for games such as jeopardy, wheel of fortune, and cash cab that can be downloaded online. However, some templates may cost more money depending on the complexity of the game. Classroom Games that Make Test Review and Memorization Fun! (n.d.). Retrieved February 17, 2017, from http://people.uncw.edu/ertzbergerj/msgames.htm Fisher, S. (n.d.). Customize a PowerPoint Game for Your Class with These Free Templates. Retrieved February 17, 2017, from https://www.thebalance.com/free-powerpoint-games-for-teachers-1358169 1. Users will begin with a lot of slides all with the same basic graphic design. 2. The, decide and create a series of questions that are to be asked during the game. 3. By hyper linking certain answers to different slides, the game jumps from slide to slide while playing the game. 4. This kind of setup is normally seen as a simple quiz show game. Example of a Wheel of Fortune Template https://www.teacherspayteachers.com/Product/Wheel-of-Riches-PowerPoint-Template-Plays-Just-Like-Wheel-of-Fortune-383606 Games can be made in order to make a fun and easy way to learn. Popular game templates include: Family Feud Millionaire Jeopardy and other quiz shows. http://www.free-power-point-templates.com/deal-powerpoint-template/ Quick video on template "Millionaire" PowerPoint Games Some games are easier to make compared to others If users are unsure whether or not downloading certain templates is safe, you can actually make your own game by just simply using PowerPoint. add logo here References Example of a Family Feud Template PowerPoint Games are a great way to introduce new concepts and ideas You can create a fun, competitive atmosphere with the use of different templates You can change and rearrange information to correlate with the topic or idea being discussed. Great with students, workers, family, etc. For example: With games like Jeopardy and Family Feud, players can pick practically any answers. The person who is running the game will have to have all of the answers in order to determine if players are correct or not. However, with a game like Who Wants to be a Millionaire, the players only have a choice between answers, A, B, C, or D. Therefore, when the player decides their answer, the person running the game clicks it, and the game will tell them whether they are right or wrong.

Business Accounting

Transcript: BAD DEBTS are probable in many businesses,so they create a special contra-account to accounts receivable called allowance for bad debts which bring the accounts receivable balance to the amount which is expected to be realized and hence prevents overstatement of ASSETS. An expense called bad debts expense is also booked to stop net income from being overstated. Method In General In General An accounting principle that requires recording expenses and liabilities as soon as possible, but the revenues only when they are realized or assured. Example Example Is an accounting standard which makes sure that assets and income are not overstated and liabilities and fees are not devalued. It obliges recording expenses and liabilities as soon as possible but the revenues only when they are realized or assured. Accounting Concept In Accounting Prudence Concept Consistency Concept The concept of consistency means that accounting methods once adopted must be applied consistently in future. Also same methods and techniques must be used for similar situations. Company A has been using declining balance depreciation method for its IT equipment. According to consistency concept it should continue to use declining balance depreciation method in respect of its IT equipment in the following periods. States that once a pattern is developed in accounting, it must be continued. This makes sense because often accounting is thrown off by high sudden costs. Developing is steady, consistent accounting plan can help to stabilise money flow. Business Accounting Declining balance depreciation method Straight line method Revaluation method In Accounting

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