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Fillippo Sabetti (31)

Class Notes for Fillippo Sabetti

Accounting for Managers

ventures.docx

Venture Capital is a form of "risk capital". In other words, capital that is invested in a project (in this case - a business) where there is a substantial element of risk relating to the future creation of profits and cas...

Accounting
ACCT 210
Fillippo Sabetti
ACCT 210 Lecture Notes - Installment Credit, Hire Purchase, Mezzanine Capital

Other forms of finance provided in addition to venture capitalist equity include: - Clearing banks - principally provide overdrafts and short to medium-term loans at fixed or, more usually, variable rates of interest. -...

Accounting
ACCT 210
Fillippo Sabetti
ACCT 210 Lecture Notes - Irredeemable, Secured Loan

Where do venture capital firms obtain their money? Just as management teams compete for finance, so do venture capital firms. They raise their funds from several sources. To obtain their funds, venture capital firms have ...

Accounting
ACCT 210
Fillippo Sabetti
ACCT 210 Lecture Notes - Corporate Social Responsibility

A business may have important non-financial objectives which will limit the achievement of financial objectives. Examples of these are summarised below: Welfare of employees The provision of employee welfare is an impor...

Accounting
ACCT 210
Fillippo Sabetti
ACCT 210 Lecture Notes - Normative Social Influence, Mechanical And Organic Solidarity, Morale

Chapter 1 When social integration is weak or social solidarity is low, it tends to be weak in modern societies, than certain types of suicide increase. When social solidarity becomes too high, as it is in pre modern so...

Accounting
ACCT 210
Fillippo Sabetti
ACCT 210 Lecture Notes - Competition Commission

The financial accounts provide a wealth of information that is useful to various users of financial information, as summarised below: User Interest in / Use of Accounting Information Investors ...

Accounting
ACCT 210
Fillippo Sabetti
ACCT 210 Lecture Notes - Planning Permission

Stakeholder groups vary both in terms of their interest in the business activities and also their power to influence business decisions. Here is a useful summary: Stakeholder Main Interests ...

Accounting
ACCT 210
Fillippo Sabetti
ACCT 210 Lecture Notes - Corporate Finance, William Baumol

In much of economic theory, it is assumed that a business aims to maximise profits. In reality, most businesses which are run for “commercial gain” do have profit maximisation as an important objective – since the shareho...

Accounting
ACCT 210
Fillippo Sabetti
maximize.docx

f an important financial objective of a business is to maximise the value of the business, how can this be achieved? The answer lies in the different approaches to valuing a business. There are two broad approaches to val...

Accounting
ACCT 210
Fillippo Sabetti
ACCT 210 Lecture Notes - Companies House, Unlimited Company, Sole Proprietorship

legal structures of a business The legal structure a business chooses is fundamental to the way it operates. This legal framework determines who shares in the profits and losses, how tax is paid, where legal liabilities r...

Accounting
ACCT 210
Fillippo Sabetti
ACCT 210 Lecture Notes - Initial Public Offering

New share issues via public flotations Introduction There are three main ways of raising equity finance: - Retaining profits in the business (rather than distributing them to equity shareholders); - Selling new shares...

Accounting
ACCT 210
Fillippo Sabetti
ACCT 210 Lecture Notes - Working Capital, Share Capital, Startup Company

Often the hardest part of starting a business is raising the money to get going. The entrepreneur might have a great idea and clear idea of how to turn it into a successful business. However, if sufficient finance can’t be...

Accounting
ACCT 210
Fillippo Sabetti
ACCT 210 Lecture Notes - Overdraft, Cash Flow Statement, Asset

Financing using an overdraft Overdraft financing is provided when businesses make payments from their business current account exceeding the available cash balance. An overdraft facility enables businesses to obtain shor...

Accounting
ACCT 210
Fillippo Sabetti
rights.docx

What is a rights issue? A rights issue is an issue of new shares for cash to existing shareholders in proportion to their existing holdings. A rights issue is, therefore, a way o...

Accounting
ACCT 210
Fillippo Sabetti
ACCT 210 Lecture Notes - Private Equity, Cash Flow, Overdraft

Types of Finance - Introduction A brief description of the key features of the main sources of business finance is provided below. Venture Capital Venture capital is a general term to describe a range of ordinary and p...

Accounting
ACCT 210
Fillippo Sabetti
Permachart - Marketing Reference Guide: Statement Of Changes In Equity, Retained Earnings, Cash Cash

permacharts MT FINANCIAL STATEMENTS • Financial statements are documents that are BALANCE SHEET (B/S) STATEMENT OF RETAINED EARNINGS (SRE) ...

Accounting
ACTG 2010
All Professors
Accounting II - Reference Guides

Advance your knowledge with our advanced Accounting II! This companion Guide to Accounting I develops the reader’s understanding of balance sheets before moving into an effective summary of how assets are treated for accou...

Accounting
ACTG 2010
All Professors
Cost Accounting - Reference Guides

Specialized Accounting quick reference information in one handy place! This Guide provides specialized reference material that flows naturally from the contents of its companion Guides Accounting I and Accounting II. The t...

Accounting
ACTG 2010
All Professors

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