Abm 12

They are the highest policy-making body in a corporation.

• VP for Finance

• Stockholders

• President

• Board of Directors

It is about setting goals of the organization and identifying ways to achieve them.

• Management Planning

• Financial Statement Analysis

• Budget Preparation

• Working Capital Management

It is prepared to find out if the company will be in need of cash in the coming accounting period and to have an estimate of how much is needed and at what particular period that need will arise.

• Sales budget

• Production budget

• Cash budget

• Operating budget

It refers to issuance of new shares of stocks and retained earnings plowed back into the operations of the company.

• Debt FInancing

• Short-term financing

• Equity Financing

• Long-term financing

A concept which states that “A peso today is worth more than a peso tomorrow”.

• Financing Concept

• Cash Dividends declaration

• The higher the risk, the higher the return

• Time Value of Money

It is one of the sources of short-term funds wherein you have to be a member before you can borrow a certain funds.

• Banks

• Credit Cooperatives

• Insurance Companies

• Lending Companies

It refers to the risk created by the choice of capital structure- the financing mix of the issuing company.

• Financial risk

• Liquidity risk

• Exchange rate risk

• Equity risk

It is the risk related to the nature of the company's products and its operating strategy.

• Liquidity risk

• Business risk

• Country risk

• Exchange rate risk

A deposit account which provides a low fixed rae of return but provides the convinience of availability.

• Savings account

• Time deposit account

• Checking account

• Credit account

A financial statement which provides an explanation regarding the change in cash balance from one accounting period to another.

• Statement of Cash Flows

• Statement of Financial Position

• Statement of Income

• Statement of Changes in Equity