accpac simply accounting 9.0 Manuale Utente
Chapter 24: Maintaining A Healthy Business
User Guide 24–5
SW9UG 24-27.doc, printed on 1/8/02, at 4:14 PM. Last saved on 1/6/02 11:59 AM.
ACCPAC INTERNATIONAL, INC. Confidential
A
H
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Bus
ine
s
s
s
A
H
ealthy
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Bus
ine
s
s
s
As At 03/15/2001
As At 06/30/2000
Percent
ASSETS
CURRENT ASSETS
Regal Bank: Current
97,969.06
123,722.47
-20.82
Regal Bank: Savings
63,716.09
421.32
15022.97
Oakville Dominion Bank: Payroll
70,337.02
28,534.66
146.50
Cash: Net
232,022.17
152,678.45
51.97
AMEX Receivable
10,597.16
0.00
0.00
MasterCard Receivable
34,895.19
0.00
0.00
VISA Receivable
1,911.72
0.00
0.00
Credit Card Receivables: Net
47,404.07
0.00
0.00
Accounts Receivable
470,749.59
777,744.04
-39.47
Advances Receivable
0.00
0.00
0.00
Receivables: Net
470,749.59
777,744.04
-39.47
Prepaid Expenses
5,955.57
5,955.57
0.00
TOTAL CURRENT ASSETS
756,131.40
936,378.06
-19.25
INVENTORY ASSETS
Drywall
81,916.85
103,012.71
-20.48
Hardware
216,114.68
85,738.65
152.06
Lumber
652,321.35
504,946.28
29.19
Roofing Materials
256,565.13
322,924.98
-20.55
TOTAL INVENTORY ASSETS
1,206,918.01
1,016,622.62
18.72
CAPITAL ASSETS
Buildings
80,000.00
80,000.00
0.00
Accum Amort: Buildings
-30,000.00
-22,000.00
36.36
Buildings: Net
50,000.00
58,000.00
-13.79
Equipment
156,738.75
156,738.75
0.00
Accum Amort: Equipment
-75,500.00
-67,500.00
11.85
Equipment: Net
81,238.75
89,238.75
-8.96
Vehicles
10,737.56
10,737.56
0.00
Accum Amort: Vehicles
-8,510.00
-7,710.00
10.38
Vehicles: Net
2,227.56
3,027.56
-26.42
Land
195,000.00
195,000.00
0.00
TOTAL CAPITAL ASSETS
328,466.31
345,266.31
-4.87
TOTAL ASSETS
2,291,515.72
2,298,266.99
-0.29
Accounts on the
balance sheet are
usually listed from most
liquid to least. The
greater the subtotals at
the top of the balance
sheet, the more easily
you can get at your
cash, if you need it.
balance sheet are
usually listed from most
liquid to least. The
greater the subtotals at
the top of the balance
sheet, the more easily
you can get at your
cash, if you need it.
Liabilities
Liabilities — the money that you owe to others — are usually
categorized as short-term and long-term. How much do you owe
to your creditors? How much of it will you need to pay in a short
time?
categorized as short-term and long-term. How much do you owe
to your creditors? How much of it will you need to pay in a short
time?
Other reports will help you further evaluate these figures,
including cash-flow reports and vendor aged reports. Cash flow
is discussed later in this chapter, in “Understanding Your Cash
Flow.” For more information on vendor aged reports, refer to
“Finding Out When Payments Will Come Due” in Chapter 25.
including cash-flow reports and vendor aged reports. Cash flow
is discussed later in this chapter, in “Understanding Your Cash
Flow.” For more information on vendor aged reports, refer to
“Finding Out When Payments Will Come Due” in Chapter 25.