《财务管理》课程PPT教学课件（英文版）Chapter 04 Financial forecasting, Planning, and Budgeting

Next year of $40m Assets Current assets S10m 25% Fixed assets S20m 50 Totalassets S30m Liab. and equity Accounts Payable Sam 12.5 Accrued Expenses 12.5% Notes Payable n/a Long Term Debt n/a Total liabilities Common Stock n/a Retained earnings equity Total Liab. equity

Next year % of $40m Assets Current Assets $10m 25% Fixed Assets $20m 50% Total Assets $30m Liab. and Equity Accounts Payable $5m 12.5% Accrued Expenses 12.5% Notes Payable n/a Long Term Debt n/a Total Liabilities Common Stock n/a Retained Earnings Equity Total Liab. & Equity

Next year of $40m Assets Current assets S10m 25% Fixed assets S20m 50 Totalassets S30m Liab. and equity Accounts Payable Sam 12.5 Accrued Expenses Sam 12.5% Notes Payable n/a Long Term Debt n/a Total liabilities Common Stock n/a Retained earnings equity Total Liab. equity

Next year % of $40m Assets Current Assets $10m 25% Fixed Assets $20m 50% Total Assets $30m Liab. and Equity Accounts Payable $5m 12.5% Accrued Expenses $5m 12.5% Notes Payable n/a Long Term Debt n/a Total Liabilities Common Stock n/a Retained Earnings Equity Total Liab. & Equity

Next year of $40m Assets Current assets S10m 25% Fixed assets S20m 50 Totalassets S30m Liab. and equity Accounts Payable Sam 12.5 Accrued Expenses Sam 12.5% Notes Payable SIm n/a Long Term Debt n/a Total liabilities Common Stock n/a Retained earnings equity Total Liab. equity

Next year % of $40m Assets Current Assets $10m 25% Fixed Assets $20m 50% Total Assets $30m Liab. and Equity Accounts Payable $5m 12.5% Accrued Expenses $5m 12.5% Notes Payable $1m n/a Long Term Debt n/a Total Liabilities Common Stock n/a Retained Earnings Equity Total Liab. & Equity