Lesson Unit content* Activities Links to other units Resource checklist
|
|
- Morgan Chase
- 5 years ago
- Views:
Transcription
1 Unit 2: Finance fr Business Scheme f wrk Guided learning hurs (GLH): 30 Number f lessns: 15! Duratin f lessns: 2 hurs Lessn Unit cntent* Activities Links t ther units Resurce checklist Learning aim A: Understand the csts invlved in business and hw businesses make a prfit 1 Tpic A.1 Understand the csts invlved in business Understand and identify csts f a business, including: start-up csts perating (running) csts Understand, define and identify the differences between fixed and variable csts, direct and indirect csts, ttal csts Calculate ttal csts: ttal csts = fixed csts + variable csts Teacher/tutr t make clear there are n assignments, but there will be plenty f practice utside f class as an effective way t learn and remember this unit. Class discussin: Learners persnal csts and thse f their family. Class discussin: What srts f csts culd a business have? Tutr/teacher input: Difference between variable and fixed csts (using learner examples) and hw ttal csts are calculated. Individual activity: Learners t cmplete exercises calculating csts f a business. Set wrk t be cmpleted utside class. Fr example, a practice exercise r Unit 1: Enterprise in the Business Wrld Calculatrs Pearsn Educatin Ltd 2014.! 1
2 Unit 2: Finance fr Business Lessn Unit cntent* Activities Links t ther units Resurce checklist 2 Tpic A.2 Understand hw businesses make a prfit Teacher/tutr input: Review any wrk that has been cmpleted utside class. Unit 1: Enterprise in the Business Wrld Cmputers with internet access Understand and identify hw businesses make mney frm selling their prducts r services Individual activity: Learners t cmplete exercises calculating revenue and expenditure. Calculatrs Identify surces f revenue fr a business Calculate revenue: revenue = number f sales price per unit Describe hw businesses have t spend mney t succeed Identify types f expenditure (including verheads) businesses may have Class discussin: What kinds f verheads might a business have? Recrd items identified at frnt f class. Discussin shuld draw ut why it s imprtant fr businesses t spend mney. Set wrk t be cmpleted utside class. Fr example, a practice exercise r Understand that expenditure is anything a business pays ut and verheads are the everyday running csts f a business Pearsn Educatin Ltd 2014.! 2
3 Unit 2: Finance fr Business Lessn Unit cntent* Activities Links t ther units Resurce checklist 3 Tpic A.2 Understand hw businesses make a prfit understand that businesses must knw hw much mney is cming in (revenue) and ging ut (expenditure), befre they can wrk ut whether the business has: made a prfit made a lss define: prfit revenue is mre than expenditure lss expenditure is mre than revenue calculate prfit prfit = revenue expenditure Learning aim B: Understand hw businesses plan fr success Teacher/tutr input: Review any wrk that has been cmpleted utside class. Class discussin: Review revenue exercises frm lessn 2 as a starting pint fr this lessn. Individual activity: Learners t cmplete exercises calculating prfit and lss. Give tutr guidance as needed. Use simple examples f prfit and lss. Fr example, a car bt sale, a raffle r a market stall. Individual activity: Practice activities using examples based n cmpanies which learners knw. Cmpare the prfits f different rganisatins and encurage learners t research them n the internet. Set wrk t be cmpleted utside class. Fr example, a practice exercise r Cmputers with internet access Sme examples f prfit data frm large cmpanies Calculatrs Pearsn Educatin Ltd 2014.! 3
4 Unit 2: Finance fr Business Lessn Unit cntent* Activities Links t ther units Resurce checklist 4 Tpic B.1 Understand the planning tls businesses use t predict when they will start making a prfit define breakeven breakeven = fixed csts (selling price per unit variable cst per unit) be able t interpret frm a break-even chart: break-even pint prfit lss variable csts fixed csts ttal revenue ttal csts margin f safety Teacher/tutr input: Review any wrk that has been cmpleted utside class. Classrm activity: Learners shuld lk at sme charts already prepared, and identify each f the items n the chart. Grup activity: Fr each item n the list after the break-even pint (apart frm margin f safety), use questins and answers with the grup t check understanding frm previus lessns, and ask them t give examples. Teacher/tutr input: Prvide a hand-ut explaining margin f safety and breakeven pint and give examples: A business can wrk ut the vlume f sales it needs t achieve t cver its csts. This is knwn as the break-even pint. The margin f safety is hw much utput r the sales level can fall befre a business reaches its break-even pint. Individual activity: Learners t cmplete exercises where they will need t create and analyse break-even charts. Give tutr guidance if needed. Set wrk t be cmpleted utside class. Fr example, a practice exercise r Examples f breakeven charts Calculatrs Pearsn Educatin Ltd 2014.! 4
5 Unit 2: Finance fr Business Lessn Unit cntent* Activities Links t ther units Resurce checklist 5 Tpic B.1 Understand the planning tls businesses use t predict when they will start making a prfit Calculate the breakeven Analyse and explain the value and imprtance f breakeven analysis t businesses when planning fr success Analyse and explain the assciated risks t businesses f nt cmpleting a breakeven analysis Teacher/tutr input: Review any wrk that has been cmpleted utside class. Individual activity: Learners t cmplete exercises using a frmula t calculate the break-even pint. Give tutr guidance as necessary. Althugh the frmula will be given in the assessment, it is imprtant that learners understand the lgic f the frmula and remember it themselves. Set wrk t be cmpleted utside class. Fr example, a practice exercise r Calculatrs Pearsn Educatin Ltd 2014.! 5
6 Unit 2: Finance fr Business Lessn Unit cntent* Activities Links t ther units Resurce checklist 6 Tpic B.1 Understand the planning tls businesses use t predict when they will start making a prfit Present given infrmatin graphically n a break-even chart Analyse the effect n the break-even pint if sales r (fixed and variable) csts change, and explain the impact f these changes n the business Teacher/tutr input: Review any wrk that has been cmpleted utside class. Class activity: Review ne f the charts that were examined in lessn 4 and discuss hw each line is pltted. Give learners the riginal data s they can cnstruct the same chart and make cmparisns. Individual activity: Several practice exercises in which they have t name and quantify in units and mney: break-even pint prfit lss variable csts fixed csts ttal revenue ttal csts margin f safety Set wrk t be cmpleted utside class. Fr example, a practice exercise r Graph paper Breakeven exercises Calculatrs Pearsn Educatin Ltd 2014.! 6
7 Unit 2: Finance fr Business Lessn Unit cntent* Activities Links t ther units Resurce checklist 7 Tpic B.2 Understand the tls businesses use t plan fr success Budgeting: Understand the purpse f budgeting in setting expenditure and revenue budgets Understand the difference between budgeting and budgetary cntrl (checking perfrmance against plan) 8 Tpic B.2 Understand the tls businesses use t plan fr success Cash flw frecasting: Knw the purpse f a cash flw frecast Be able t identify inflws and utflws Explain the purpse f a cash flw frecast Understand the surces f cash cming int the business Understand the surces and destinatin f cash leaving the business Identify the impact f timings f inflws and utflws Teacher/tutr input: Review any wrk that has been cmpleted utside class. Class discussin: Using the Chancellr s budget as an example, learners shuld discuss why this is necessary and why taxes smetimes g up, fr example, if the gvernment realise that mre revenue is needed. Teacher/tutr input: Give ther simple examples f budgets. Individual activity: Learners t cmplete exercises calculating budgets and explaining budgetary cntrl. Set wrk t be cmpleted utside class. Fr example, a practice exercise r Teacher/tutr input: Review any wrk that has been cmpleted utside class. Individual activity: Learners t d cash flw frecasting exercises based n the cash in and ut f a typical teenager s budget. The tutr/teacher shuld prvide the figures, which shuld include hlidays, presents, mbile phne csts, etc. Set wrk t be cmpleted utside class. Fr example, a practice exercise r Simple representatin f the Chancellr s budget f the previus year Calculatrs Cmputers with internet access and sftware fr spreadsheet use Calculatrs Pearsn Educatin Ltd 2014.! 7
8 Unit 2: Finance fr Business Lessn Unit cntent* Activities Links t ther units Resurce checklist 9 Tpic B.2 Understand the tls businesses use t plan fr success Cash flw frecasting: Understand the benefits f using a cash flw frecast t plan fr success in a business and explain the assciated risks t businesses f nt cmpleting a cash flw frecast Cmplete a cash flw frecast frm given infrmatin, shwing individual and ttal inflws, individual and ttal utflws, net inflws and utflws, and pening and clsing balances Analyse a business s finances based n cash flw infrmatin and identify pssible issues fr the business frm any cash surplus r deficit Teacher/tutr input: Review any wrk that has been cmpleted utside class. Class discussin: Learners shuld identify the imprtance f cash flw fr a business, fr example, planning fr expenditure s that the business desn t end up withut enugh cash. Draw n relevant case studies frm the business wrld, especially if a business knwn t learners has suffered a cash flw shrtage. Individual activity: Learners t cmplete exercises calculating cash flw frecasting. IA: Learners cmplete the interactive activities. Set wrk t be cmpleted utside class. Fr example, a practice exercise r Calculatrs Learning aim C: Understand hw businesses measure success and identify areas fr imprvement 10 Tpic C.1 Understand hw businesses measure success Making a prfit: Define cst f sales the cst f prducing a prduct Define grss prfit the mney made frm selling a prduct (revenue) after the cst f prducing the prduct (cst f sales) has been deducted Calculate grss prfit: grss prfit = revenue cst f sales Teacher/tutr input: Review any wrk that has been cmpleted utside class. Tutr/teacher input and class discussin: Intrduce cst f sales and grss prfit. Check learner understanding and explre cncepts. Individual activity and class discussin: Learners t cmplete activities n grss prfit and discuss results with the class. Set wrk t be cmpleted utside class. Fr example, a practice exercise r Calculatrs Pearsn Educatin Ltd 2014.! 8
9 Unit 2: Finance fr Business Lessn Unit cntent* Activities Links t ther units Resurce checklist 11 Tpic C.1 Understand hw businesses measure success Making a prfit: Explain the impact f psitive and negative grss prfit n businesses Define net prfit the mney made frm selling a prduct after all csts (expenditure) have been deducted Calculate net prfit: net prfit = grss prfit expenditure Explain the impact f psitive and negative net prfit n businesses Measuring success by lking at financial statements: Understand what financial statements are dcuments that recrd the financial activities f a business, smetimes required by law, including incme statement (prfit and lss accunt) and statement f financial psitin (balance sheet). Teacher/tutr input: Review any wrk that has been cmpleted utside class. Teacher/tutr input: This tpic will need lts f practice s build up slwly with simple examples f making a prfit with few verheads, fr example, a car bt sale, a raffle r a market stall. It is imprtant t emphasise that prfit is nt always the same as cash. Explain why businesses need t display their statements in a frmal way, and then discuss wh might want t see them. Individual activity: Learners t cmplete exercises calculating grss and net prfit. Set wrk t be cmpleted utside class. Fr example, a practice exercise r Calculatrs Pearsn Educatin Ltd 2014.! 9
10 Unit 2: Finance fr Business Lessn Unit cntent* Activities Links t ther units Resurce checklist 12 Tpic C.1 Understand hw businesses measure success Incme statement (prfit and lss accunt): Identify the purpse f an incme statement t shw hw the business perfrmed financially ver a perid f time (usually ne year) Cmplete an incme statement frm given figures, including: trading accunt includes figures fr revenue and cst f sales and calculates the amunt f grss prfit expenses/verheads calculating net prfit. Teacher/tutr input: Review any wrk that has been cmpleted utside class. Teacher/tutr input: Identify what might g in an incme statement review wrk n revenue and expenditure. Relating it t small businesses will prvide a useful link t business enterprise. Use f the Nw Let s Get Started website (listed ppsite) may be helpful. Class exercise: Give learners sme practice exercises t cmplete. Remember, sme learners may have a barrier t anything t d with numbers. Practice will shw them that there is a lgical system t fllw and that the mathematics required is nt difficult. Individual activity Learners t cmplete exercises n incme statements. Set wrk t be cmpleted utside class. Fr example, a practice exercise r Calculatrs Nw Let s Get Started a website cntaining infrmatin and tls fr new businesses: ed.c.uk/ understanding_prfit _and_lss_accunts.aspx Pearsn Educatin Ltd 2014.! 10
11 Unit 2: Finance fr Business Lessn Unit cntent* Activities Links t ther units Resurce checklist 13 Tpic C.1 Understand hw businesses measure success Statement f financial psitin (balance sheet) Identify the purpse f a statement f financial psitin Understand the frmat f a statement f financial psitin Categrise ttal assets and liabilities using a statement f financial psitin Understand that a statement f financial psitin shws at a pint in time: hw a business is funded (capital) hw a business is using these funds (net assets). Teacher/tutr input: Review any wrk that has been cmpleted utside class. Teacher/tutr input: Intrduce the cncept f assets and liabilities. Explain that they will always be equal because assets are bught either with cash frm the bank r by creating liabilities. Use simple examples t shw this. Fr example, ask the grup what they have bught recently and ask them t identify these items as assets and liabilities. Then ask learners t identify the assets and liabilities a business might have. Individual activity: Learners t cmplete activities n assets, liabilities and wrking capital. Teacher/tutr input: Shw learners sme simple balance sheets fr well-knwn rganisatins, but emphasise that learners will d simpler versins. Set wrk t be cmpleted utside class. Fr example, learners culd lk up simple balance sheets n the internet and bring in examples fr the next lessn. Calculatrs Pearsn Educatin Ltd 2014.! 11
12 Unit 2: Finance fr Business Lessn Unit cntent* Activities Links t ther units Resurce checklist 14 Tpic C.1 Understand hw businesses measure success Cmplete a statement f financial psitin (balance sheet) with given figures fr a small business (such as a sle trader r partnership), identifying: net assets what a business wns r is wed, including fixed and shrt-term assets liabilities what the business wes t thers, including current liabilities and lng-term liabilities capital hw the business is funded frm: internal surces mney frm sharehlders r retained prfits external surces bank lans r ther frms f finance that have t be repaid wrking capital if this figure is negative, the business may have prblems financing its day-t-day activities. Teacher/tutr input: Review any wrk that has been cmpleted utside class. Teacher/tutr input: Review the terminlgy in lessn 13. Differentiate between: current and fixed assets shrt- and lng-term liabilities internal and external surces. Teacher/tutr input: Shw learners balance sheets that have already been cnstructed (yu culd cmpare them t nes they have fund themselves). Class discussin: Discuss the cncept f net current assets and why it is s imprtant t cntrl these funds. As befre, start by talking abut persnal finances and what happens if an individual builds up t much shrt-term debt, then apply this t businesses. Individual activity: Learners t cmplete activities n statements f financial psitin. Give tutr guidance as needed. Set wrk t be cmpleted utside class. Fr example, a practice exercise r Calculatrs Examples f balance sheets Pearsn Educatin Ltd 2014.! 12
13 Unit 2: Finance fr Business Lessn Unit cntent* Activities Links t ther units Resurce checklist 15 Tpic C.2 Understand hw businesses can be mre successful Identify ways in which a business can increase prfits Analyse financial statements fr a small business (such as a sle trader r partnership) and suggest apprpriate actins the business can take t succeed. * See the specificatin fr full details f unit cntent. Teacher/tutr input: Review any wrk that has been cmpleted utside class and set further activities fr any areas that learners need mre practice. Individual activity: Learners t cmplete exercises n analysing financial statements and suggesting ways fr businesses t increase prfits.!! Pearsn Educatin Ltd 2014.! 13
Business Studies Financial Management - Complete Notes
HSC Business Studies Year 2016 Mark 93.00 Pages 38 Published Jan 14, 2017 Business Studies Financial Management - Cmplete Ntes By Katie (99.15 ATAR) Pwered by TCPDF (www.tcpdf.rg) Yur ntes authr, Katie.
More informationFinancial Statement Analysis, (FIN-621)
Lessn-5 ACCOUNTING CYCLE/PROCESS (Cntinued) Preparing Balance Sheet frm Trial Balance: We have assumed that the first mnth i.e. July was taken up in setting up f the business and n business activity as
More informationTOPIC 12: PART 1 WAYS OF GATHERING AUDIT EVIDENCE
TOPIC 12: PART 1 WAYS OF GATHERING AUDIT EVIDENCE ISA 500 is the relevant auditing standard fr audit evidence. 7 basic ways fr the auditr t gather audit evidence thrughut the audit prcess: 1. Observatin
More informationChapter 11. Financial Planning and. forecasting Chapter 11
Chapter 11 Financial planning and frecasting Chapter 11 Financial Planning and Frecasting Learning utcmes Discuss the purpse f a financial plan detail Define financial plan and financial plicy Discuss
More informationFoolProof Teacher Guide. Module 6. Sucker Punch
Mike Sheffer Directr f Educatin FlPrf Teacher Guide Mdule 6 Sucker Punch Lessn: An extensive lk at credit cards Time: Three 45-60 minute class perids Tw parts: pre-teach & pst-teach Due t the cntent and
More informationBUSINESS FIRMS Why Do Business Firms Exist?
BUSINESS FIRMS Why D Business Firms Exist? Ecnmics Chapter 7: Business Operatins A business firm is an rganizatin that uses resurces t prduce gds and services that are sld t cnsumers, ther firms, r the
More informationThe FoolProof Teacher Guide
The FlPrf Teacher Guide - Mdule 3: Kick Sme Buck! - This guide intrduces yu t Mdule 3: Kick Sme Buck, which teaches yur students that smart cnsumers critically evaluate marketing and advertising messages
More informationSpecifications. RE: Architecture Firm with Professional Team. Business Overview. Established for over 30 years with a 25% profit margin!
Business Overview RE: Architecture Firm with Prfessinal Team Established fr ver 30 years with a 25% prfit margin! Specificatins Price $1,450,000 Prfit Margin 25% Service Area Hustn & Dallas Revenue $1,668,433
More informationEC161 - Group Assignment with Individual Components
2011 2012 EC161 - Grup Assignment with Individual Cmpnents Egan, Jasn (11817875) Questin B Firini, Mayra Maia (11841746) Questin C Tzilalis, Antnis (11822308) Questin A Business Management with Finance
More informationStatement of Cash Flows
C H A P T E R 14 Statement f Cash Flws Crprate Financial Accunting 13e Warren Reeve Duchac human/istck/360/getty Images Reprting Cash Flws (slide 1 f 3) The statement f cash flws reprts a cmpany s cash
More informationPurpose of a Ratio Analysis Types of Ratios Analyzing your Business with Financial Ratios
Financial Statements and Rati Analysis ACCORD Crpratin Bridgette Winicki Outline Filling in yur Financial Statements Incme Statement Balance Sheet Cash Flw Statement Purpse f a Rati Analysis Types f Ratis
More informationEOFY tax strategies for small businesses
As we apprach the end f the financial year (EOFY), there are a number f smart strategies yu culd cnsider t help yu streamline yur finances and legitimately save n yur tax bill. Insurance premiums Sme insurance
More informationABLE Accounts: 10 Things You Should Know
ABLE Natinal Resurce Center 1667 K Street, NW Suite 640 Washingtn, DC 200006 (202) 296-2040 inf@ablenrc.rg ABLE Accunts: 10 Things Yu Shuld Knw 1. What is an ABLE accunt? ABLE Accunts, which are tax-advantaged
More informationConsumer Buy to Let Mortgage
Cnsumer Buy t Let Mrtgage What is it? Cnsumer buy-t-let (CBTL) mrtgages are any buy-t-let cntracts that are nt entered int by an individual whlly r predminantly fr the purpse f a business. They are usually
More informationFirm Evaluation & Financial Statement Analysis
Firm Evaluatin & Financial Statement Analysis Evaluate Cmmunity ED Benefits: Triple Bttm Line Assess Business Plan and Prspects Diagnse financial cnditin, perfrmance, debt capacity f firm Analyze financial
More informationTaxAid. Your Personal Tax Account Filing Your Tax Return
TaxAid Yur Persnal Tax Accunt Filing Yur Tax Return The Persnal Tax Accunt (PTA) Yur persnal tax accunt allws yu t manage yur tax affairs with HMRC nline. It can be used fr a number f purpses including:
More informationNeighborhood Tool Kit. Office of Neighborhood Vitality City of Mesquite, Texas
Neighbrhd Tl Kit Office f Neighbrhd Vitality City f Mesquite, Texas TABLE OF CONTENTS Tpic Page Neighbrhd Rles and Respnsibilities............................................. 1 Starting A Neighbrhd Grup....................................................
More informationRELATE ACCOUNTS PRODUCTION. Limited Liability Partnership (UK) Format
RELATE ACCOUNTS PRODUCTION Limited Liability Partnership (UK) Frmat The Limited Liability Partnership (LLP) frmat fllws the applicable regulatins: Limited Liability Partnership Act 2000 Limited Liability
More informationThe VCT and EIS regimes encourage investment in unquoted trading companies by offering generous tax reliefs to investors.
briefing January 2017 VCT and EIS Qualifying Investments Is yur cmpany lking t raise investment frm venture capital trusts (VCTs) r frm individuals seeking tax relief under the enterprise investment scheme
More informationSocial Security Administration
Scial Security Administratin 1329 S. Divisin St. Traverse City MI 49684 July 26, 2018 Mnthly Infrmatin Package August 2018 Clumns & Features WORKING WHILE DISABLED SOCIAL SECURITY CAN HELP... 2 WE KNOW
More informationANCESTRY.COM LLC REPORTS Q FINANCIAL RESULTS
REPORTS Q2 FINANCIAL RESULTS Ancestry.cm Subscriber Grwth f 5% Year-Over-Year Q2 Nn-GAAP Revenues $138 millin, Up 16% Year-Over-Year Adjusted EBITDA Grwth f 26% Year-Over-Year PROVO, Utah, July 30, Ancestry.cm
More informationKEY PRODUCT INFORMATION DOCUMENT CONTRACT FOR DIFFERENCES (CFD) ON FX PAIRS - SPOT
KEY PRODUCT INFORMATION DOCUMENT CONTRACT FOR DIFFERENCES (CFD) ON FX PAIRS - SPOT This is nt a marketing material. This dcument prvides yu with key infrmatin abut this prduct grup. The purpse f this infrmatin
More informationFinancial Wellness Curriculum
Financial Wellness Curriculum The Financial Wellness Curriculum prvides students with infrmatin and financial tips fr reducing persnal debt and develping smart mney management skills. The gal is t help
More informationLICENSEE STANDARDS. Life Insurance Advice. (including Replacement of Product Advice)
LICENSEE STANDARDS Life Insurance Advice (including Replacement f Prduct Advice) Versin 1.0 Octber 2017 0 OVERVIEW Advice relating t persnal risk insurance (bth attached t superannuatin and stand-alne)
More informationEconomics Chapter 12: ECONOMIC CHANGES AND CYCLES
Ecnmics Chapter 12: ECONOMIC CHANGES AND CYCLES SECTION 1 Inflatin and Deflatin What Is Inflatin? Inflatin is an in the level, r the average level f prices. Hw D We Measure Inflatin? If the price level
More information2018 ADASS Tutorial Selection Process, Criteria and Requirements
2018 ADASS Tutrial Selectin Prcess, Criteria and Requirements Cntributrs: Kathleen Labrie Last mdified: April 23, 2018 1 Purpse This dcument attempts t define the basic requirements and the selectin prcess
More informationRamsey Million Partnership
Ramsey Millin Partnership General Pints GUIDANCE FOR APPLICATIONS FOR FUNDING GENERAL GRANTS POT 2019 (i) Opening Statement Yur grant applicatin must meet the criteria as established by the Big Lcal and
More informationDisclosures in the financial statements-seminar of WIRC on & May, By Jayesh Gandhi
Disclsures in the financial statements-seminar f WIRC n & May, 2016 -By Jayesh Gandhi 1) Cash Flw Statement - Cash flw statements is cvered under the definitin f financial statements Sectin 2(40) f the
More informationGrant Application Guidelines
Grant Applicatin Guidelines The prgram staff f the Cmmunity Fundatin f Greater New Britain lks frward t wrking with yu. This frm is fr rganizatins that have submitted a Letter f Intent t us and were invited
More informationSetting up the Creative Pension Trust - Moneysoft User Guide
Setting up the Creative Pensin Trust - Mneysft User Guide Nte: This guide has been designed t wrk with the latest versin f Payrll Manager. The area f 'Aut Enrlment' is fast mving, and we are adding extra
More informationQ1' FY16 Q1' FY17 Y/Y Chg Sales $ 4,600.8 $ 4,173.4 $ (427.4) Gross Profit $ $ $ (37.8) Gross Profit Margin 12.2 % 12.
$ in millins - except per share data Octber 1, 2016 CFO Review f Fiscal 2017 First Quarter Results Discntinued Operatins On September 19, 2016, Avnet, Inc. annunced that it had entered int an agreement
More informationYou can get help from government organizations that are not connected with us
2011 Evidence f Cverage fr Medi-Pak Advantage MA (PFFS) Chapter 9: What t d if yu have a prblem r cmplaint (cverage decisins, appeals, cmplaints) BACKGROUND SECTION 1 Intrductin Sectin 1.1 What t d if
More informationNAVIPLAN PREMIUM LEARNING GUIDE. Set insurance goals
NAVIPLAN PREMIUM LEARNING GUIDE Set insurance gals Cntents Set insurance gals 1 Learning bjectives 1 NaviPlan planning stages 1 Client case 2 Describe the assumptins and analysis methds available fr determining
More informationSubject Access Requests
Subject Access Requests The Data Prtectin Act 1998 gives rights t individuals in respect f the persnal data that rganisatins hld abut them. One f thse rights is the right t get a cpy f the infrmatin that
More informationPlease call me at if you have any questions or comments about this report.
7712 Stanmre Drive Beltsville, MD 20705 (301) 210-5200 January 6, 2010 Mike Mnsn Fred Halenar Re: Reprt n Financial Analysis f Fiber Business Plans Gentlemen: Fllwing is a reprt that describes the wrk
More informationWhat Does Specialty Own Occupation Really Mean?
What Des Specialty Own Occupatin Really Mean? Plicy definitins are cnfusing, nt nly t dentists but als t many f the insurance prfessinals wh sell them. Belw we will try t prvide an understandable explanatin
More informationList of Services that we provide:
All f the cnsultants at AB Slutins cme frm an insurance agency backgrund, and each has a minimum f 20 years experience in Agency Operatins. Our wrk with hundreds f agencies ver the span f decades can ffer
More informationEconomic Activity Chapter 2
Ecnmic Activity Chapter 2 Sectin 2.1 Measuring Ecnmic Activity Ecnmic Grwth: steady increase f gds and services Grss Dmestic Prduct (GDP): Ttal value f all final gds and services prduced in the cuntry
More information2017 BUSINESS TAX ORGANIZER
2017 BUSINESS TAX ORGANIZER Instructins: The fllwing infrmatin is required fr preparatin f yur Business Tax Returns. Please fill ut this frm cmpletely and return it with the requested infrmatin fr yur
More informationAn Educational Guide for Individuals. Radius Choice SM. MassMutual s Premier Individual Disability Income Insurance Protection. Insurance Strategies
An Educatinal Guide fr Individuals Radius Chice SM MassMutual s Premier Individual Disability Incme Insurance Prtectin Insurance Strategies HELP MAKE YOUR FINANCIAL FUTURE MORE SECURE Radius Chice is disability
More informationIntroduction to Finance... 5 Definitions... 5 Finance Financial Markets... 10
Cntents Intrductin t Finance... 5 Definitins... 5 Finance... 5 Financial Markets... 5 Mney... 5 Mney vs. Barter Ecnmy... 5 Functins f Mney... 5 Evlutin f Mney... 6 Questins... 6 The Financial System...
More informationAnnual Return Guidance
Annual Return Guidance Updated July 2018 Scttish Charity Regulatr Annual Return Guidance CONTENTS Pg 3. 1. INTRODUCTION Pg 4. 2. SECTION A Pg 8. 3. SECTION B Pg 11. 4. SECTION C 1. Intrductin What this
More informationPROJECT CHARTER PLAN VERSION: 1A (DRAFT) <DD-MM-YY> <SECTION NAME>
The fllwing dcument is a sample Wrd template fr the creatin f a prject charter and r prject plan, which will demnstrate hw t apprach any type f prject and manage it effectively. The frmat is very basic
More informationInvestor s Guide to Exchange Traded Funds.
Investr s Guide t Exchange Traded Funds. Investment Strategies Risk Management 1.877.622.5552 www.firsttrust.ca ETFs Exchange-Traded Funds (ETFs) prvide an efficient and simple way t invest in wrldwide
More informationLecture # Cost-Benefit Analysis
Lecture # 23 -- Cst-Benefit Analysis I. Intrductin t Cst-Benefit Analysis (CBA) Public fficials ften use cst-benefit analysis t decide whether a prject is wrthwhile. Cst-benefit analysis can be used t
More informationACCT 101 LECTURE NOTES CH.
ACCT 101 LECTURE NOTES CH. 11 Crprate Reprting and Analysis Gals: 1) Be familiar with characteristics f a crpratin and with different surces f equity. 2) Be familiar with varius cmmn stck transactins,
More informationLecture # 22 Cost-Benefit Analysis
Lecture # 22 Cst-Benefit Analysis I. Intrductin t Cst-Benefit Analysis (CBA) Public fficials ften use cst-benefit analysis t decide whether a prject is wrthwhile. Cst-benefit analysis can be used t guide
More informationUnderstanding Self Managed Superannuation Funds
Understanding Self Managed Superannuatin Funds Hw t read this dcument Managing yur finances t meet yur day t day requirements as well as yur lng-term gals can be a cmplex task. There are all srts f issues
More informationInfoPorte System Updates
Release 6.5, May 18, 2015 Finance Grants HR Faculty Dashbard Access Updates n updates General n updates Cming Sn Summary f the Changes Finance InfPrte cst cdes applied t sft encumbrances are nw displayed
More informationTracey Sopp Head of Accounting and Processing James Duncan, Deputy Chief Executive / Executive Director of Finance. Contents
Standard Financial Instructins Practice Guidance Nte Prcess f an Accunts Receivable Transactin V01 Date Issued Planned Review PGN N: Issue 1 September 2014 Issue 2 September 2017 Issue 3 March 2018 Issue
More informationTourism Development Fund ( TDF ) Guidelines for Grant Applicants
Turism Develpment Fund ( TDF ) Guidelines fr Grant Applicants Cntents 1. Abut the TDF 2. Applicant Eligibility 3. Grant Assessment Criteria 4. Business Plans & Accunts 5. Applicatin Prcedures 6. Agreements
More informationAAFMAA CAP FAQs. General Questions:
Overview: AAFMAA has prvided Career Assistance Prgram ( CAP ) lans as a benefit f membership fr many years. We have cmpiled this list f Frequently Asked Questins fr yur cnvenience and t prvide yu with
More informationThe Exemplar 5 Step Financial Planning Process
The Exemplar 5 Step Financial Planning Prcess Step 1: N Obligatin Meeting Step 2: Data Take Meeting Step 3: Plan Delivery Meeting Step 4: Implementatin Meeting Step 5: Annual Review Meeting Step 1: Cnducting
More information2.6 When introducing new systems, care must be taken to ensure:
Appendix 3 SRA Guidelines Accunting Prcedures and Systems 1. Intrductin 1.1 These guidelines, published under rule 26 f the SRA Accunts Rules 2011, are intended t be a benchmark r brad statement f gd practice
More informationRISK MANAGEMENT AND BUSINESS CONTINUANCE A FAIS Standard. An AC Guidance Note. July 2010
RISK MANAGEMENT AND BUSINESS CONTINUANCE A FAIS Standard An AC Guidance Nte July 2010 Risk Management and Business Cntinuance - A FAIS standard The General Cde f cnduct deals in a number f ways with the
More informationAre you ready for the FUTURE of your Quality Management system?
1 Are yu ready fr the FUTURE f yur Quality Management system? BACKGROUND Quality Management System standard, ISO 9001 has made sme majr changes released in September 2015. Organizatins are studying and
More informationLecture # Cost-Benefit Analysis
Lecture # 24 -- Cst-Benefit Analysis I. Steps t Cst-Benefit Analysis (cntinued) 4. Discunting The csts and benefits will ccur at different times. T cmpare them fairly, it is imprtant t discunt csts and
More informationIntroduction to Entrepreneurial Finance.
www.nlineeducatin.bharatsevaksamaj.net www.bssskillmissin.in 1 Intrductin t Entrepreneurial Finance. : Financial And Ecnmic Cncepts Tpic Objective: At the end f this tpic student wuld be able t: Understand
More informationbriefing The Enterprise Investment Scheme Tax reliefs
briefing January 2016 The Enterprise Investment Scheme This nte prvides a summary f the Enterprise Investment Scheme and has been prepared based n the law up t and including the Finance (N 2) Act 2015.
More informationDenver Public Schools. Financial Services. Full Time Ledger. Financial Services Manual
Denver Public Schls Financial Services Financial Services Manual Full Time Ledger Table f Cntents Intrductin... 3 Full Time Psitins Budget Develpment... 3 Full Time Ledger... 5 Ledger Frmat... 6 Ledger
More informationWELCOME. to The Orange Life! WORK, HOME and in the COMMUNITY. Benefits Orientation Guide for Permanent U.S. Part-Time Hourly Associates
WELCOME t The Orange Life!» WORK, HOME and in the COMMUNITY Benefits Orientatin Guide fr Permanent U.S. Part-Time Hurly Assciates We re glad yu decided t put n the range aprn and bring yur skills and knw-hw
More informationABORIGINAL ECONOMIC PARTNERSHIPS Program Application Guidelines
ABORIGINAL ECONOMIC PARTNERSHIPS Prgram Applicatin Guidelines The Abriginal Ecnmic Partnerships Prgram (AEPP) supprts Abriginal cmmunities, businesses and rganizatins t increase participatin in ecnmic
More informationArticle 5.2 of the Grant Agreement (GA) defines forms of costs and how they can be applied to the different budget categories.
Fact Sheet 1.1 Overview f eligible csts per budget categry This Fact Sheet shall serve the EUROfusin beneficiaries and linked third parties as a guideline. It shall neither cnstitute a legally binding
More informationNon-Teacher Appraisal Goal-Setting Conference Guide
2014-2015 Nn-Teacher Appraisal Gal-Setting Cnference Guide TABLE OF CONTENTS Page Cntents 3 Intrductin 4 Nn-Teacher Gal-Setting Cnference Objectives 4-5 Preparing fr the Nn-Teacher Gal-Setting Cnference
More informationApproval Process and Arrangements for University Consultancy Work
Apprval Prcess and Arrangements fr University Cnsultancy Wrk 1 Intrductin Cnsultancy activities can be separated int tw types: thse undertaken in City s name (University cnsultancy) and thse undertaken
More informationSocial Security Administration
Scial Security Administratin 1329 S. Divisin St. Traverse City MI 49684 September 25, 2018 Clumns & Features Mnthly Infrmatin Package Octber 2018 WORKERS' COMPENSATION AND CERTAIN DISABILITY PAYMENTS MAY
More informationCONSTRUCTSAFE TIER 3 COMPETENCY FRAMEWORK
CONSTRUCTSAFE TIER 3 COMPETENCY FRAMEWORK May 2018 Versin 1.4 Table f cntents Intrductin... 1 Framewrk mdules... 2 Supervising Safely... 2 Health & Safety Supervisry Respnsibilities... 3 Hazard identificatin
More informationANNEX 1 Natural Capital Asset Check Proposed Approach October 2013
ANNEX 1 Natural Capital Asset Check Prpsed Apprach Octber 2013 Intrductin This is the first elabrated versin f the asset check apprach being develped thrugh a scping study fr Defra and the UKNEA fllw-n
More informationPeter and Rosa Weber are aged 47 and 45. An overview of their current situation is below.
OVERVIEW OF SMSF ADVICE PROCESS Case Study Je Sands, Senir Accuntant frm Sands Accunting Pty Ltd has had an initial discussin with Peter and Rsa Weber ver the phne and will be seeing them in a weeks time
More informationFinancial Inventory for Couples
Financial Inventry fr Cuples Step 1: Gather Yur Dcuments Take a mment t start gathering all the dcuments, accunts, and tls yu currently use. If yu have never dne this befre, it may take sme time. These
More informationWork Breakdown Structures
Wrk Breakdwn Structures The WBS 1 is a hierarchal decmpsitin f the ttal scpe f wrk t be carried ut by the prject team t accmplish the prject bjectives and create the required deliverables 2. The WBS shuld
More informationRequirements and Best Practices for Payroll Expense Transfers (PETS)
Requirements and Best Practices fr Payrll Expense Transfers (PETS) What is a PET? PET Best Practices Reasns fr Cmpleting a PET PET Reference Guide PET Checklist Grant Certificatin Tab and Examples Attachments
More informationSmall Business Employees Significantly Trail Their Large Company Counterparts in Retirement Savings and Preparedness
Transamerica Retirement Services 1150 Suth Olive Street Ls Angeles, CA 90015-2211 Cntacts: Michael Altfest/Vivian Dan Edelman (415) 222-9944 michael.altfest@edelman.cm vivian.dan@edelman.cm Small Business
More informationABORIGINAL ECONOMIC PARTNERSHIPS Program Grant Application Guidelines
ABORIGINAL ECONOMIC PARTNERSHIPS Prgram Grant Applicatin Guidelines Abriginal Ecnmic Partnerships Prgram (AEPP) grant funding supprts Indigenus cmmunities, cmmunity-wned businesses and nt-fr-prfit nn-gvernmental
More informationGrant Application
120 East Jnes Street, Suite 110, Santa Maria, CA 93454 26 West Anapamu Street, Santa Barbara, CA 93101 ymc@fundfrsantabarbara.rg www.fundfrsantabarbara.rg 2018-2019 Grant Applicatin Yuth Making Change
More informationMAA103 ACCOUNTING FOR DECISION MAKING EXAM NOTES
MAA103 ACCOUNTING FOR DECISION MAKING EXAM NOTES WEEK 1: THE ACCOUNTING ENVIRONMENT 5 CONCEPT 1: WHAT IS ACCOUNTING? 5 THE ROLE OF ACCOUNTING 5 WHO USES ACCOUNTING DATA? 5 WHAT IS THE DIFFERENCE BETWEEN
More informationStep One: Prepare for the Visit Find background information about your legislator, such as:
Easy Read D s and Dn ts f a Legislative Visit by NLLIC Staff Revised 2004 Step One: Prepare fr the Visit Find backgrund infrmatin abut yur legislatr, such as: his r her plitical party cmmittee assignments
More informationAAFMAA CAP FAQs. Q: What are the requirements for a CAP loan? A: The following items are required to receive a CAP Loan: Eligible military status: o
Overview: AAFMAA has prvided Career Assistance Prgram ( CAP ) lans as a benefit f membership fr many years. We have cmpiled this list f Frequently Asked Questins fr yur cnvenience and t prvide yu with
More informationSettlement agreements (Formerly compromise agreements)
FORUM LAW FACT SHEET Settlement agreements (Frmerly cmprmise agreements) Where an emplyee has ptential claims against the emplyer under the Emplyment Rights Act 1996 r ther emplyment legislatin, r where
More informationWEEK 1 WEEK 2 WEEK 3 WEEK 4 WEEK 5 WEEK 6 7,000 16,800 7,200 9,100 21,000 7,200 24,000 24,000 28,200 25,800 19,800 5,400
QUESTION ONE (a) Cash budget reveals the estimated cash balances fr each mnth tgether with receipts and payments estimated t be received and paid during the perid. Functins f a cash budget Ensure that
More informationCorrectly identifying the correct FSC/Plan is one of the most important aspects of collecting information from the patient.
Selecting a FSC/Plan Overview Intrductin This lessn intrduces yu t assigning a FSC/Plan. Failure t crrectly assign the FSC/Plan can significantly impact revenues and can result in unnecessary prblems fr
More informationNet Income $ $ $ (65.4) Adjusted Net Income (1) $ $ $ (61.0)
$ in millins - except per share data CFO Review f Fiscal 2016 Furth Quarter Results Fiscal 2016 Results Fiscal Years Ended July 2, 2016 June 27, 2015 Net Chg Sales $ 26,219.3 $ 27,924.7 $ (1,705.4) Grss
More informationPRIMARY GROWTH PARTNERSHIP FINANCIAL MANAGEMENT: ASSURANCE ON BALLANCE S USE OF PGP FUNDING
Assurance and Evaluatin Office f the Directr-General PRIMARY GROWTH PARTNERSHIP FINANCIAL MANAGEMENT: ASSURANCE ON BALLANCE S USE OF PGP FUNDING Final reprt issued: 19 December 2013 www.mpi.gvt.nz Cntents
More informationFlexible Working Policy
Our HR Plicies Flexible Wrking Plicy Aim f the plicy The Kelda Grup is cmmitted t prmting flexibility in the wrkplace and believes that this flexibility can increase mtivatin, prmte wrk-life balance, wellbeing
More informationA company is liable to UK corporation tax on all its profits and chargeable gains, whether made in the UK or elsewhere.
launchpad January 2014 crprate tax It may be sme years befre a start-up cmpany begins t make a prfit, but unfrtunately that des nt mean it can ignre tax issues. Even if tax is nt an issue n day ne f the
More information3. What do you need to do to take holiday or carry forward holiday prevented by sickness absence? 6. Appendix 1 Annual Leave Entitlement 7
Hliday Plicy 1 Cntents HOLIDAY POLICY 1. What des this plicy cver? 3 2. When des this plicy apply? 3 2.1 What annual hliday are yu entitled t? 3 2.2 Hw is annual leave apprved? 3 2.3 What Public Hlidays
More informationHandling Complaints at Lloyd s: Guidance for managing agents and their representatives
Cmplaints May 2017 Llyd s cmplaints Handling Cmplaints at Llyd s: Guidance fr managing agents and their representatives This guidance nte prvides a practical prcess fr handling UK cmplaints received frm
More informationCUTV Production Grant Form
CUTV Prductin Grant Frm 1. APPLICANT IDENTIFICATION Name: Address: Phne: Email: I have carefully read the eligibility criteria fr this prgram, which are described in the applicatin guidelines, and I meet
More informationSocial Security Administration
Scial Security Administratin 1329 S. Divisin St. Traverse City MI 49684 June 26, 2018 Mnthly Infrmatin Package July 2018 Clumns & Features SOCIAL SECURITY, A SOURCE OF INDEPENDENCE FOR MILLIONS... 2 10
More informationInternal Control Requirements for Adopting New Accounting Standards
Internal Cntrl Requirements fr Adpting New Accunting Standards Backgrund In previus articles, BKD discussed the U.S. Securities and Exchange Cmmissin s (SEC) expectatins regarding the requirement t disclse
More informationSchedule C Worksheet for Self-Employed Filers and Contractors tax year Part 1: Business Income and Expenses
Schedule C Wrksheet fr Self-Emplyed Filers and Cntractrs tax year 2017 This dcument will list and explain the infrmatin and dcumentatin that we will need in rder t file a tax return fr a self-emplyed persn,
More informationFUNDING GUIDELINES PREVENTION GRANTS FOR CULTURALLY AND LINGUISTICALLY DIVERSE COMMUNITIES
FUNDING GUIDELINES PREVENTION GRANTS FOR CULTURALLY AND LINGUISTICALLY DIVERSE COMMUNITIES CODE FOR APPLICATION COVER: CALD18 ISSUE DATE: 24 Octber 2017 PLACE FOR LODGEMENT: Please ldge yur applicatin
More informationEdexcel (B) Economics A-level
Edexcel (B) Ecnmics A-level Theme 3: The Glbal Ecnmy 3.1 Glbalisatin 3.1.4 Trade plicy and trade negtiatins Ntes Prtectinism: Prtectinism is the act f guarding a cuntry s industries frm freign cmpetitin,
More informationH Results Presentation 9 May 2018
H1 2018 Results Presentatin 9 May 2018 Disclaimer This dcument has been prepared by Cmpañía de Distribución Integral Lgista Hldings, S. A. ( Lgista Hldings r the Cmpany ) fr infrmatin purpses, and des
More informationNominal GDP Value of gross domestic product in a particular year measured in that year's prices - unadjusted GDP (nominal)
WEEK 5 Grss dmestic prduct Single number which culd summaries the utput f the ecnmy Ttal mney value f all final gds and services prduced within a natin's brder during a given perid f time (usually 3 mnths
More informationStartup for Fund Accounting
Startup fr Fund Accunting Setup........2 Preferences...2 Accunting Funds...2 Chart f Accunts....3 Accunts Payable...5 Credit Card Payable...5 Accunts Receivable...5 Beginning Balances...6 *** Since tax
More informationMIFID Policy Client classification
MIFID Plicy Client classificatin Page 1 f 8 Cntents 1. Intrductin... 3 2. Purpse... 3 3. Client Classificatin... 5 a) Eligible cunterparties... 5 b) Prfessinal clients... 6 c) Retail clients... 8 d) Classificatin
More informationFrequently Asked Questions (FAQs) for Providers
Frequently Asked Questins (FAQs) fr Prviders 30 Nvember 2016 ndis.gv.au 30 Nvember 2016 FAQs fr Prviders Cntents Intrductin... 6 New Prvider Prtal - myplace... 6 1. What is myplace?... 6 2. Why d we need
More informationAPPLICATION FORM FOR ASSISTANCE FROM THE AFRICAN WORLD HERITAGE FUND
APPLICATION FORM FOR ASSISTANCE FROM THE AFRICAN WORLD HERITAGE FUND This template is the riginal assistance request frm which when sent shuld cver all the questins asked. It can be adjusted t accmmdate
More informationRequest for Proposals # Tulsa Transit CNG Fuel Station Maintenance Amendment# 3 October 9, 2018
This amendment prvides additinal infrmatin t firms respnding t RFP #19-1902 CNG Fuel Statin Maintenance issued by. Purpse: This amendment answers questins psed by prpsers wh attended the Pre- Prpsal Meeting.
More information