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UNDERSTANDING CAPITAL AND PROFITIntroductionNo business will succeed unless it has a sound financial foundation.This means that the capital invested in the firm must:be sufficient for its needs,be organized in the most efficient way.But what is capital?Unfortunately, the word capital is used in many ways. Even within the business world, it has various meanings. It is very important that, when you see the word, you ask yourself In what way is this word being used?Capital, assets and liabilitiesTo understand the ways in which the word capital is used, it is necessary to appreciate the nature of a firm’s assets and liabilities.What are assets?Assets consist of all the thing a firm owns, whether these are paid for or not.Assets fall into groups. These are:Fixed assetsThese remain in the firm for a relatively long period of time. Examples include land, premises, machinery, equipment, vehicles. ‘Fixed assets’ is sometimes referred to as fixed capital – that is, the amount of capital invested in the fixed assets.Current assetsThese are constantly being used and replaced during everyday business. Examples include stocks (of both raw materials and finished goods), debtors and cash. They are sometimes called current or circulating capital. This is because they circulate (‘go round’ in a circle) in normal trading in the following way.The raw materials are turned into finished goods.Готовой продукции продаются потребителям.Клиенты платят наличными.Наличные деньги используются для покупать больше сырья.Что такое «ответственность»?Обязательства являются долги, которые фирма обязана другим.Большинство фильмов приобрести их активов, особенно их запасов, в кредит. Это означает, что товары были закуплены и находятся в собственности фирмы, но они будут не оплачены до позже. Долги, обязательства.Они могут быть:Долгосрочные пассивыЭто долги, не подлежащих возврату, по крайней мере на один год. Лонг команда кредиты являются примером.Текущие пассивыЭто долги которые погашению в течение одного года. Торговля кредиторов (то есть фирмы, от которых товары были куплены в кредит) являются основным примером.Презентация бухгалтерской информацииТребования к системы учетаЗапись и представление финансовой информации является ответственность отдела учета во главе во главе с финансовым менеджером.Первые три требований конкретных частей системы бухгалтерского учета. Сделки день сегодня впервые отметил в оригинальных документов, например, счета, кредит ноты и квитанции. Затем они обобщаются в день книги перед вводом в главной книге, где записан их полный эффект. Книга состоит из отдельных счетов – один для каждого элемента, под которым требуется информация.From the ledger, the balances of some accounts are transferred to the trading and profit and loss account, which shows the profit for the year (that is, the second requirement above), or are summarized in the balance sheet to show the financial position at a given date (the third requirement above).There is no simple document which directly gives the answer to the fourth requirement. This demands an intelligent interpretation of the whole accounting system (particularly) of the ratios we considered earlier in this chapter), coupled with a good understanding of such factors as economic trends, possible changes in the law, and statics generally.The balance sheetManagers will be primarily concerned with two accounting documents – the balance sheet and the Profit and loss account.The balance sheet is a summary of the firm’s assets, liabilities and capital as at a given date. There are a number of ways in which it can be set out. The conventional way is to list the assets on the right-hand side of the document, and liabilities and capital on the left. Bear in mind that assets less the liabilities will always give the capital (that is, the ‘capital invested’ using the definitions above). This means that assets equal liabilities plus capital.However, this old practice is changing and an increasing number of firms are showing the sides reversed. Companies normally present the data in ‘statement’ form showing liabilities as a deduction from assets, to give the capital.Profit and loss accountThe profit and loss account (usually abbreviated to P & L) shows how the profit (or loss) was made. It covers a period, and this is reflected in the title for the document. Notice the different nature of the items listed. They are descriptions of either how the money was earned, or of how the money was spent. The items do not have a continuing material existence of their own. The first part of a P & L, showing the ‘gross’ profit, is sometimes called a trading account (or trading section of the P & L).
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