Accounts Payable Business Mission Cash Flow Budget

(AP) Business Plan Cash Flow Statement

Accounts Receivable
B Buy-Sell Agreement Cash Sales
(AR)
Back End (Websites) C Cash Spending
Accrual-Based
Accounting Balance Sheet C Corporation Central Driving
Forces Model
Accumulated Benchmark (C Corp)
Depreciation Channel Conflicts
Brand Compound Average
Acid Test Brand Equity Growth Rate Channels of
Distribution
Acquisition Costs Brand Extension (CAGR)
Click-Through Rate
Adaptive Firm Strategy Cannibalization
Brand Recognition Capital Assets Co-Branding
Adventure Capital
Cost of Goods Sold
Advertising Break-Even Analysis Capital Expenditure
Opportunity Collection Period
Break-Even Point Capital Input
(Days)
Agent Broker Cash
Commission
Asset Turnover Bundling Cash Basis
Commission Percent
Assets Burden Rate Cash Flow
Community Interest Corridor Principal Direct Mail (EBIT)
Company Cost of Sales Marketing Earnings Before
(CIC) Direct Marketing Interest Taxes
Cross Elasticity of
Competitive Demand Directory Depreciation and
Amortization
Advantage
Current Assets Distinctive
Competitive Analysis Competency (EBITDA)
Current Debt
Economies of Scale
Competitive Entry Current Liabilities Diversification
Wedges Effective Demand
Dividends
D
Completed Store Effective Tax Rate
Dual Distribution
Transactions Doing Business As
Entrepreneur in Heat
Concentrated Target (DBA)
(EIH)
Marketing Debt and Equity
Entrepreneur
Contribution E
Depreciation
Early Adopters Equity
Contribution Margin Differentiated
Equity Financing
Conversion Rate Target Marketing Early Majority
Evaluating Ideas and
Core Marketing Differentiation Earnings
Opportunities
Strategy Direct Cost of Sales Earnings Before
Everett Rogers
Corporation Interest and Taxes
Exclusive Fighting Brand Front End (Websites)
Distribution Strategy Full-Cost Price
Expense First Mover Strategies
I
Experience Curve First Mover Future Value
Ideas Versus
Advantage Projections
Opportunities
First Mover
Impressions
Disadvantage
F Income Statement
Fiscal Year
G
Features, Initial Public Offering
Five Forces Model
Advantages, and Goodwill
(IPO)
Benefits Fixed Cost Gross Margin
Innovation
(FAB) Fixed Liabilities
Gross Margin (Evolutionary or
Failure Rule, Floating Liabilities Percent Revolutionary)
Common Causes
Focus Group Guerrilla Marketing Innovators
Failure Rule,
Forms of Market Integrated
Exceptions to the
Research Marketing
Rule Communications
Frequency
Fatal 2% Rule H
Marketing Intensive
Harvesting Distribution
Interest Expense Labor Loss Market Redefinition
Intraprenuership Laggards Loyalty Programs Market Sales
Potential
Inventory Leveraged Buy Out
Market
Inventory Turnover (LBO)
Segmentation
Inventory Turns Liabilities M
Market Share
Life Cycle Manufacturer’s
Agent Marketing
Limited (Public)
Marketing Audit
J Company (AUS) Market
Marketing Mix
Jobber Limited Liability Market
Company Development Funds Marketing Plan
(LLC) Market Marketing Cost
Development Analysis
Limited Liability
K Strategy
Partnership Materials
No listings Market Evolution
Long-Term Assets Materials Included in
Long-Term Interest Market Penetration Cost of Sales
Strategy
Rate Mission Statement
Long-Term Liabilities Market Plan
L
Moving Weighted Newsletter Opportunity Analysis Payment Days
Average Subscriptions Opportunity Cost Payment Delay
Multiple Channel Not Invented Here
Original Equipment Payroll
System (NIH) Manufacturer
Payroll Burden
(OEM) Penetration Pricing
Other Short-Term Strategy
N O Liabilities Perceived Risk
Net Cash Flow Outsourcing
Obligations Incurred Perceptual Map
Net Present Value
Offering Personal Selling
(NPV)
Offering Mix or PEST analysis
Net Profit Portfolio P Plant and Equipment
Net Profit Margin On-Costs Pageviews
Point of Purchase
Before Taxes Operating Expenses Paid-In Capital Advertising
Net Worth
Operating Leverage Partnership (POP)
New Visitors
Operations Control Payables Portfolio
New Brand Strategy Opportunities Versus Payback Period Positioning
Ideas
Premiums Profit Return on Sales
Price Elasticity of Profit Before Interest Return Visitors
Demand and Taxes
R Rich-Gumpert
Privately Owned Profit or Loss Evaluation System
Receivables
Pro Forma Income Proprietary (Private) Receivables
Statement Limited Company
Turnover
Pro Forma Public Relations Regional Marketing S
Statements
Publicly Traded
Relevant Cost S Corporation
Product Definition
Pull Communication
Repositioning (S Corp)
Product Strategy
Development Resource Sales Break Even
Push
Requirements Sales Forecast
Product Communication (Websites)
Development Strategy Sales on Credit
Strategy Retained Earnings
Scrambled
Product Life Cycle Return on Assets
Merchandising
(PLC) Return on
Q Seed Capital
Investment
Product Line Selective
Questionable Costs (ROI)
Product Line Pricing Distribution
Selling Approaches Small Business Switching Costs Traffic
Senior Corps of Investment Council SWOT Analysis Types of
(SBIC)
Retired Executives Entrepreneurs
Systematic
(SCORE) Sole Proprietorship Innovation
Shareholders Sole Trader
Short-Term Starting Date
U
Short-Term Assets Stock T User Interface
Short-Term Notes Stock Market
Tactics (UI)
Short-Term Stock Turnover
Target Market Unique User Sessions
Liabilities Strategic Control
Target Marketing Unit Variable Cost
Simple Linear
Strategic Marketing Tax Rate Percent Units Break-Even
Regression Management
Situation Analysis Taxes Incurred Unpaid Expenses
Success Factors
Skimming Pricing Telemarketing User Benefits
Success
Strategy Trade Margin User Registrations
Requirements
Slotting Allowances Trading Down
Sunk Cost
Surplus or Deficit Trading Up
V The obligation of bound to each
both husband and other based on the
Valuation wife to support principle that no
Value 1.LAW; their family. one shall be
2.CONTRACTS; unjustly enriched
Variable Cost 3.QUASI- CONTRACTS– or benefited at the
Variance CONTRACTS; When the both expenses of
4.ACTS OR parties arise from another.
Venture Capitalists OMISSIONS stipulation.
(VC) PUNISHED BY TWO KINDS OF
LAW; Example; QUASI-
Venture Capital 5. QUASI A borrowed money CONTRACTS
DELICTS; from B, B has the
obligation to repay The obligation to
DISCUSSION by virtue of return money paid
agreement. by mistake or
W
LAW- There is which is not due.
Website obligation when it QUASI-
was imposed by CONTRACT-This 1. Solutio Indebiti,
Website Metrics
the law. are judicial relation exist when;
Website Traffic arising from certain
Example; lawful,voluntary a) Something is
Wholesaler and unilateral acts recieved;
Working Capital by virtue of which
the parties become
b) When there is 2. Negotiorum Juan without the Mr. X
no right to demand Gestio, Which power of the owner inflicted serious
it; exist when one: of the house physical injury to
increase the Mr.Y, Mr.X will be
c) It was unduly a) Voluntary takes payment which is responsible
delivered through charge of the not due to the for the payment of
mistake. agency or boarders. Mr.Juan all the medical
management of has the obligation expenses and
Example; the business or to return the damages of Mr.Y.
property of money paid which Hence, Mr.X
Mr. A the assistant another. is not due to the has the obligation
of Mr.B,in the boarders. for the payments of
absence of b) Without any medical expenses
Mr.B, Mr.A power from the ACTS OR and damages of
received the latter. OMISSIONS Mr.Y.
amount of PUNISHED BY
5000 for the Example; LAW– Civil liability QUASI DELICTS
payment of B’s is arised and it is or TORTS– When
labor. Mr.A has Mr. Juan the the consequences they arise from
the obligation to caretaker of house of the criminal damages caused
give the amount to for rent recieved offense committed. to another,there
Mr.B. the amount of being fault or
more than the Example; negligence,giving
boarders due. Mr. rise to the
obligation to pay
for the damage law. In other words percentage games Banking
done. There must we have only two conducted prior to Corporation.
be no pre-existing sources the institution of
contractual relation of obligation which suit. Leung Ben’s The motion to
between the is the LAW and stated in his squash the
parties. CONTRACTS. complaint that attachment filed by
O’Brien asked for Leung Ben was
Example; LEUNG BEN VS an attachment dismissed by the
O’BRIEN against the court.
Mr. A bitten by my property of Leung
German dog, I as a FACTS Ben on the ground ISSUE
possessor of that that the latter was
Dog has the An action was about to leave the Whether or not the
obligation to the instituted in the Philippines with his statutory obligation
injury of Mr. A court of first intent to defraud to restore money
caused by my Dog. Instance of t his creditors. The won at gaming an
he city of manila by attachment was obligation arising
NOTE; P.J O’Brien to issued through the from
recover the sum of acting authority , contract,express or
P15,000 an the sheriff attached implied?
Obligation arising the amount of
from quasi- alleged lost by
Leung Ben to P.J P15,000 and
contract,delict and HELD
O’Brien in a series deposited by the
quasi delicts are O’Brien with the
really imposed by of gambling,
banking and international
Where Act 1757 of logical proper. That implied and is
the Philippine the duty of the therefore of such
Commission defendant to nature that the
recognizing the refund the money court had authority
right to recover which he won from to issue writ of
money lost in the plaintiff at attachment. The
gambling,arises gaming is a duty application for the
the cause of action imposed by writ of certiorari
for recovery of statute. It therefore must therefore be
money lost. In this arises exlege (by denied and the
case,the remedy virtue of law). proceedings
was restored from dismissed.
historical By all the criteria
antecedent and which the common
Juris prudential law supplies,this a
sources of the duty in the nature
common law as of debt and is
basis of Code of properly classified
Civil Procedure on as an implied
determining contract.The cause
sources of of action stated in
obligation. The the complaints in
court came up with the lower court is
the recognition of based on a
this remedy at one contract ,expressor
 What Does Supply
and Demand
Mean?
What is the
definition of supply
and demand? The
What is Supply and term supply refers
Demand? to how much of a
Home » Accountin certain product,
g item, commodity,
Dictionary » What or service
is Supply and suppliers are
Demand? willing to make
Definition: Supply available at a
and demand are particular price.
economic are the Demand refers to
economic forces of how much of that
the free market product, item,
that control what commodity, or
suppliers are service consumers
willing to produce are willing and able
and what to purchase at a
consumers are particular price.
willing and able to In other words,
purchase. supply pertains to
how much the demands of buyers willing to buy from to make
producers of a are endless, not all the market. purchases.
product or service that is demanded The mechanism of
are willing to can be supplied determining
produce and can due to scarcity of market price
provide to the resources. This is through demand
market with limited where the and supply can be
amount of relationship of better understood
resources demand and by observing the
available. supply plays a market economic
Whereas, demand significant role, theories.
is how much of that allowing efficient
product or service allocation of Supply and
the buyers desire resources and Demand Curve
to have from the determining a Example Example 1: A
market. market price for the According to shopkeeper was
product or service, the law of demand, offering a box of
Law of Supply and known as the price of a chocolate at price
Demand as equilibrium product or service of $20, for which
Demand and suppl price. This price rises, the demand he was able to sell
y play a key role in reflects the price at of buyers will on average 50
setting price of a which suppliers are decrease for it due boxes every week.
particular product willing to supply to limited amount He decided to offer
in the market and the buyers are of cash they have 50% discount,
economy. Since decreasing the
price to $10. This provide 100 hours the resources are
resulted in if he were paid efficiently
increase of his more i.e. $20. allocated.
sales to 100 boxes From this we can Supply and
each week. conclude that Demand Graph
According to demand has an
the law of supply, inverse
as the price of a relationship with
product increases, price; whereas,
the suppliers will supply has a direct
be more willing to relationship with
supply that product price. Therefore,
as they can enjoy Example 2: A when both demand
higher profits by factory worker is and supply are put
selling that product paid $10 for together, we can
or service. providing his determine the
services to the equilibrium price,
factory for 50 hours which is the market Example 3: Jack
per day. However, price of a product initiated a hot dog
due to extra or service. This is selling business
workload, more the point at which and decided to sell
services were the quantity 150 hot dogs per
required per day supplied and quan week, pricing each
for which the tity demanded is at $30. Other hot
worker would only exactly equal and dog sellers in the
market had been the shopkeeper
selling hot dogs for was only ready to
$20, which accept minimum of
diverted the $20 for each CD,
potential which is the market
customers away. rate.
Jack was left with Summary
excess supply of Definition
hot dogs with no Define Supply and
buyers willing to Demand: Supply &
purchase at price Demand means
$30. the amount of
Example goods or services
4: Jennifer offered companies are
to pay $10 to the willing to produce
shopkeeper for a and the amount of
CD she wanted to goods or services
buy. The that consumers are
shopkeeper denied willing to purchase.
arguing that the
costs he incurs to
produce one CD
are $12 and he will
be left with nothing
but a loss of $2. So
What Is the Law of price and vice market prices
Supply and versa. and volume of
Demand? goods that
KEY TAKEAWAYS are traded on
The law of supply
and demand is a a market.
 The law of  Several
theory that demand says
explains the independent
that at higher factors can
interaction prices, buyers
between the affect the
will demand shape of
sellers of a less of an
resource and the market supply
economic and demand,
buyers for that good.
resource. The influencing
 The law of both the
theory defines how supply says
the relationship prices and
that at higher quantities that
between the prices, sellers
availability of a we observe in
will supply markets.
particular product more of an
and the desire (or Volume 75%
economic
demand) for that good.
product has on its  These two
price. 1:27
laws interact
Generally, low to determine
supply and high the actual
demand increase
Law of Supply and decrease in cost of buying that an upward slope.
Demand various ways. good. As a result, This means that
Understanding the people will the higher the
Law of Demand vs. naturally avoid price, the higher
Law of Supply and
Law of Supply buying a product the quantity
Demand
The law of demand that will force them supplied.
The law of supply
states that, if all to forgo the Producers supply
and demand, one
other factors consumption of more at a higher
of the most basic
remain equal, the something else price because
economic laws,
higher the price of they value more. selling a higher
ties into almost all
a good, the less The chart below quantity at a higher
economic
people will demand shows that the price increases
principles in some
that good. In other curve is a revenue.
way. In practice,
words, the higher downward slope.
supply and Unlike the demand
the price, the lower
demand pull Like the law of relationship,
the quantity
against each other demand, the law of however, the
demanded. The
until the market supply supply relationship
amount of a good
finds an demonstrates the is a factor of time.
that buyers
equilibrium price. quantities that will Time is important
purchase at a
However, multiple be sold at a certain to supply because
higher price is less
factors can affect price. But unlike suppliers must, but
because as the
both supply and the law of demand, cannot always,
price of a good
demand, causing the supply react quickly to a
goes up, so does
them to increase or relationship shows change in demand
the opportunity
or price. So it is will need umbrellas A movement refers original demand
important to try and year-round, the to a change along relationship. In
determine whether change in demand a curve. On the other words, a
a price change that and price will be demand curve, a movement occurs
is caused by expected to be movement denotes when a change in
demand will be long term; a change in both the quantity
temporary or suppliers will have price and quantity demanded is
permanent. to change their demanded from caused only by a
equipment and one point to change in price,
Let's say there's a production facilities another on the and vice versa.
sudden increase in in order to meet the curve. The
the demand and long-term levels of movement implies Like a movement
price for umbrellas demand. that the demand along the demand
in an unexpected relationship curve, a movement
rainy season; Shifts vs. remains along the supply
suppliers may Movement consistent. curve means that
simply For economics, the Therefore, a the supply
accommodate "movements" and movement along relationship
demand by using "shifts" in relation the demand curve remains
their production to the supply and will occur when the consistent.
equipment more demand curves price of the good Therefore, a
intensively. If, represent very changes and the movement along
however, there is a different market quantity demanded the supply curve
climate change, phenomena. changes in will occur when the
and the population accordance to the price of the good
changes and the beer was $2 and Conversely, if the hops; beer
quantity supplied the quantity of beer price for a bottle of manufacturers
changes in demanded beer was $2 and would be forced to
accordance to the increased from Q1 the quantity supply less beer
original supply to Q2, then there supplied for the same price.
relationship. In would be a shift in decreased from Q1
other words, a the demand for to Q2, then there How Do Supply
movement occurs beer. Shifts in the would be a shift in and Demand
when a change in demand curve the supply of beer. Create an
quantity supplied is imply that the Like a shift in the Equilibrium Price?
caused only by a original demand demand curve, a Also called a
change in price, relationship has shift in the supply market-clearing
and vice versa. changed, meaning curve implies that price,
that quantity the original supply the equilibrium pric
Meanwhile, a shift demand is affected curve has e is the price at
in a demand or by a factor other changed, meaning which the producer
supply curve than price. A shift that the quantity can sell all the
occurs when a in the demand supplied is effected units he wants to
good's quantity relationship would by a factor other produce and the
demanded or occur if, for than price. A shift buyer can buy all
supplied changes instance, beer in the supply curve the units he wants.
even though price suddenly became would occur if, for
remains the same. the only type of instance, a natural At any given point
For instance, if the alcohol available disaster caused a in time,
price for a bottle of for consumption. mass shortage of the supply of a
good brought to expect to be able same quantity of labor and
market is fixed. In to charge. So over goods that materials, and the
other words the time the supply consumers will be number of
supply curve in this curve slopes willing to pay for at competitors
case is a vertical upward; the more that price. Supply directly affect how
line, while the suppliers expect to and demand are much supply
demand curve is be able to charge, balanced, or in businesses can
always downward the more they will equilibrium. The create. Ancillary
sloping due to the be willing to precise price and factors such as
law of diminishing produce and bring quantity where this material
marginal utility. to market. occurs depends on availability,
Sellers can charge the shape and weather, and the
no more than the With an upward position of the reliability of supply
market will bear sloping supply respective supply chains also can
based on curve and a and demand affect supply.
consumer demand downward sloping curves, each of
at that point in demand curve it is which can be Factors Affecting
time. Over time easy to visualize influenced by a Demand
however, suppliers that at some point number of factors. The number of
can increase or the two will available
decrease the intersect. At this Factors Affecting substitutes,
quantity they point, the market Supply consumer
supply to the price is sufficient to Production preferences, and
market based on induce suppliers to capacity, productio the shifts in the
the price they bring to market that n costs such as price of
complementary financial market
products affect statements? equilibrium.
demand. For The preparation of
example, if the the financial Economic
price of video statements is the What is equilibrium is the
game consoles summarizing Economic combination of
drops, the demand phase Equilibrium? economic
for games for that of accounting. A variables (usually
Economic
console may complete set price and quantity)
equilibrium is a
increase as more of financial toward which
condition or state
people buy the statements is normal economic
in which economic
console and want made up of five processes,
forces are
games for it. components: such as supply
balanced. In
an Income and demand, drive
effect, economic
Statement, the economy. The
variables remain
a Statement of term economic
unchanged from
Changes in Equity, equilibrium can
their equilibrium
a Balance Sheet, also be applied to
values in the
a Statement of any number of
absence of
Cash Flows, and variables such as
external
Notes to Financial interest rates or
influences.
Statements. aggregate
What are the 5 Economic
consumption
components of equilibrium is also
spending. The
referred to as
point of equilibrium
represents a Tax law, body of Summary report the firm is arrived
theoretical state of rules under which that shows how a at over a stated
rest where all a public authority firm has used the period, and (3)
economic has a claim on funds entrusted to cash flow
transactions that taxpayers, it by its statement, which
“should” occur, requiring them to stockholders shows the inflows
given the initial
transfer to the (shareholders) and and outflows of
state of all relevant
authority part of lenders, and what cash caused by the
economic
variables, have their income or is its current firm's activities
taken place. property. The financial position. during a stated
power to impose The three basic period. Also called
taxes is generally financial business
recognized as a statements are the financials.
right of (1) balance sheet,
governments. which shows firm's Read more:
assets, liabilities, http://www.busines
and net worth on a sdictionary.com/de
stated date; (2) finition/financial-
income statement statement.html
financial (also called profit &
statement loss account),
Definition which shows how
Related Terms the net income of
What Is a A sole A cooperative (al a company or group
Balance Sheet? proprietorship, so known as co- of people authorized
A balance sheet is also known as operative, co-op, to act as a single
a financial the sole or coop) is entity (legally a
statement that trader, individual "an autonomous a person) and
reports a entrepreneurship ssociation of
company's assets, recognized as such in
or proprietorship persons united law
liabilities and , is a type of voluntarily to meet
shareholders'
enterprise that is their common
equity at a specific
owned and run by economic, social, What Is a
point in time, and
provides a basis one person and in and cultural needs Corporation?
for computing which there is no and aspirations A corporation is a
rates of return and legal distinction through a jointly- legal entity that is
evaluating between the owner owned separate and
its capital and the business and democratically distinct from its
structure. It is a entity. A sole trader - owners.
financial statement does not controlled enterpri Corporations enjoy
that provides a necessarily work se".[1 most of the rights
snapshot of what a 'alone'—it is and
company owns possible for the responsibilities
and owes, as well sole trader to cor·po·ra·tion that individuals
as the amount possess: they can
employ other
invested by enter contracts,
shareholders. people.[1]
loan and borrow
money, sue and
be sued, hire
employees, own
assets and pay
taxes. Some refer
to it as a "legal
person."