Business Accounts - Lecture notes

Lecture notes from Biz/ed site about 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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