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Index > Index - Pg. 230

230 Index know-how 93 layout 95­8 liabilities 91­2, 94­7 non-current assets and liabilities 94 not-for-profit organisations 100­1 partnerships 100 prepayments 72­4 private companies 109­13 profit 92, 97­8 public companies 115, 116­18 sole traders 95­100 tax 98, 100 trial balances 92, 96­7 valuation of businesses 193­4, 197 working capital 95 banks 32­3, 94, 187, 195­6, 197 basics of accounting 5­15 book-keeping 19­42 bank reconciliation on regular basis, doing 32­3 cash receipts book 26­7 cheque payments book 27­8 plans 155­6, 162, 163, 165 preparation 156, 162 product costs 157­60 production quantities 157­8 profit statements 160­1 sales 156­7 short-term costs 163 variance analysis 164 business decisions 141, 144­7 business entities, definition of 11 business review in annual reports 121­2 businesses, valuation of see valuation of businesses capital accounting equation 12­13, 71 accumulated fund 100­1 balance sheet 91­2, 95, 97­101 financial ratio analysis 181, 182­5 financial statements 174 income statements 71­2, 82, 83