TIPED Accounting and Finance Introduction to Financial Statements - PowerPoint PPT Presentation

Jun 19, 2023 •325 likes •556 views

TIPED Accounting and Finance Introduction to Financial Statements Financial Statements The Financial Statements The Importance of Cash Flow Some Accounting Concepts Matching / Accruals Prudence Consistency The Income

TIPED Accounting and Finance
Introduction to Financial Statements
Financial Statements • The Financial Statements – The Importance of Cash Flow • Some Accounting Concepts – Matching / Accruals – Prudence – Consistency
The Income Statement • Covering a period of time • Accruals • Different Layouts • The Various Sub-Totals • Judgement Aspects
The Balance Sheet • Where the funding has come from and where is it being put to use • As at … • Accounts never close • Assets and Liabilities • Layout Options
The IS and BS Connection … • How are the two linked • Examples – Provisions – Fixed Assets and Depreciation • A closer look at equity – Profit and Retained Earnings
TIPED Accounting and Fina nce The Financial Planning Process
The Financial Planning Process • What is a Budget? – Projected or pro-forma set of financial statements • Strategy, Planning & Budgeting
The Budgeting Process • When is the Budget Prepared? • How is it Prepared? • Who Prepares it?
Budget Preparation • Last year ++ • Actual Contracts and Commitments • Balance Sheet Budgeting • Zero Based Budgeting
Why Budget? • Predict External Funding Needs • Allocation of Scarce Resources • Control – Focus Attention (variance analysis) – Performance Benchmarking • Look ahead and plan for the Future
TIPED Accounting and Finance Introduction to Corporate Finance
Time Value of Money • Present and Future Value • Graphical Representation • The Calculations – Calculator – Discount Tables – Examples
Valuing Debt • Bonds • Coupon Rates • Valuing a Bond • Changes in Interest Rates
Capital Investment Appraisal • Mapping the cash flows • The Discount Factor • Present Value vs NPV • Positive or Negative
Capital Investment Appraisal Cont … • Payback • Discounted Payback • IRR • PI
Share Issues • IPO (JSE Regulations) • Pricing the IPO • Over/Under Subscription • Underwriting • Dilution
Rights Issue • Proportional Offer to Existing Shareholders • Nil Paid Letter • Value of a Right • Examples
Debt Financing • Issuing Debt • Types of Debt – Term Loans – Bonds – Debentures – Commercial Paper
Cost of Capital • WACC • Cost of Debt • Cost of Equity • Differing Expectations • The effect of tax • Gearing and WACC
Investor Ratios and Metrics • EPS • P : E • Earning Yield • Dividend Yield • Market-to-book
Some Market Issues • What drives a share price? • The role of analysts – Small Cap • STRATE on the JSE • Insider Trading

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