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FinanceSemester 1
Chapter 1
Perspectives on finance
Income statement: results over a period (expenses and profit),
measure the flow
Balance sheet: statement of financial position, states what you
have/own – point of time (owner's equity), take stock
Cash budget
Accounting principles
Revenue recognition: value earned in a certain period
Matching expenses: value loss in that period
Difference: the profit or the loss.
Balance sheet
- Who want to know? Shareholders, accountability management, tax
agencies, divend decision
- What tells it? Sales volume, expenses, proft, revenues, expense
- At the end of the month, depreciation means a lower value for any
fixed assets
- And in theory, some assets may even have appreciated in value.
- Both would normally be reflected in the balance sheet, and would
have an effect on owner’s equity.
Assets (debit) – owns Liabilities and owner’s equity (credit) - owes
Current assets Current liabilities
Cash Account payable
Bank Advance deposits
Short term investments Line of credit
Account receivable
Inventory Non-current liabilities
Prepaid expenses Mortgages
Bonds and other longtherm loans
Non-current assets
Land Owners equity
Buildings Common stocks
Furniture
Goodwill
, Terms
USALI: Uniform System of Accounts for the Lodging Industry
Assets: active, bezittingen van bedrijf
Liabilities and owner’s equity: schulden en eigen vermogen
Accounts receivable: vorderingen
Inventory: verkoopproducten (geen spullen/invenytaris)
Prepaid expenses: vooruitbetaalde kosten (auto)
Accounts payable: handelsschulden
Advance deposits: vooruitbetalingen
Current maturities: huidige looptijden
Mortgages: hypotheken
Retained earnings: ingehouden winst
FFE: furniture, fixtures & equipment
Cash Flow: moning going from a to b
Preopening expenses: uitgaven nieuwe vestiging of nieuw bedrijf
Numerator: teller, number above the line
Denominator: noemer, number below the line
Grace period: periode tussen het einde van factureringscyclus en
de datum waarop je betaling verschuldigd is.
Gross Operating Profit (GOP): difference between its operating
revenue and operating expenses.
IFA: intangible fixed asset
Impairment: beperking
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