2.10 Example Genius Ltd Cash flow

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Do curso por University of London

International Business Capstone

46 classificações

University of London

International Business Capstone

46 classificações

Curso 6 de 6 em Specialization International Business Essentials

The Capstone project is the culmination of the International Business Essentials specialisation, and brings together knowledge gained in the previous courses and applies this to a real-world scenario. Throughout the Capstone, you’ll be taught new skills, and will use the knowledge you have gained throughout the Specialisation to develop a business plan. This course forms part of a specialisation from the University of London designed to help you develop and build the essential business, academic, and cultural skills necessary to succeed in international business, or in further study. If completed successfully, your certificate from this specialisation can also be used as part of the application process for the University of London Global MBA programme, particularly for early career applicants. If you would like more information about the Global MBA, please visit https://mba.london.ac.uk/. This course is endorsed by CMI

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Development of the Financial Statements for Business Planning

This week will include concepts such as the income statement, the balance sheet, and the cash flow statement.

2.1 Pricing part one10:25

2.2 Pricing part two9:08

2.3 Sales forecast 15:19

2.4 Cash forecast 15:12

2.5 Forecast examples 1 (Ian Speedy)12:29

2.6 The business cycle6:17

2.7 Accounting Concepts 14:26

2.8 Accounting concepts 2- Depreciation3:10

2.9 Example- Genius Ltd5:56

2.10 Example Genius Ltd Cash flow3:19

2.11 Income Statement3:14

2.12 Income Statement Solution5:02

2.13 Balance Sheet6:06

2.14 Balance Sheet Solution5:08

Conheça os instrutores

Barry McCarthy
Senior Teaching Fellow
School of Management, UCL

[MUSIC]

Okay, so now we've introduced the question,

let's start by getting the solution underway.

And we'll start with the cash flow statement.

This cash flow statement is

not quite the same as one we've looked at previously, this is for the entire year.

So this is going to look at the picture and

build up a picture of all the cash coming in and all the cash going

out over the entire year rather than being broken down onto a monthly basis.

I expect you to do both for your business plan.

Although you can actually get the picture for

the entire year as an amendment to your monthly plan.

Anyway let's move on.

So let's have a look at the cash inflows.

If you recall from the question, if you look at the first cash inflow is at

very top of the question at the very first point which is the issues of shares.

And those shares were 101 pound shares, so

therefore we have a cash inflow of 100 pounds.

In fact, the second point that was mentioned was a bank loan, and

that bank loan was for 50 pounds.

What that means is you went to the bank,

you took out a loan and they gave you 50 pounds.

That's a cash inflow of 50 pounds.

And if you can recall during the year, you made some sales,

you made some sales of 80 pounds.

You didn't receive all of those 80 pounds, but you did receive 60 pounds.

In other words, you were still owed 20 at the end.

So we had a cash inflow from our sales revenue that's 60 pounds.

If you add up the investment in shares, the bank loan and the receipts that you

received from your customers, the total cash inflow for the year was 210 pounds.

Okay, let's have a look at the cash outflows that which went out.

Of course the first one was the rent and we paid rent of 5 pounds.

We also bought some equipment, that equipment cost 50 pounds.

There was some inventory.

Okay, if you can remember, we haven't actually paid for the inventory.

We spent 50 pounds on inventory, but we still owe ten at the end of the year.

Which means we must have paid for 40 pounds worth of inventory during the year.

There were some various expenses that amounted to 5 pounds, and

some interest as well that also amounted to 5 pounds.

And the final item of cash that was flying out of the business was a dividend

of 10 pounds.

If you add up the total of all of the cash outflows they come to 115 pounds.

So now we have two totals.

We've got the total cash in of 210 and we got the total cash out of 115.

Therefore, at the end of the year we have

a total net cash inflow of 95 pounds.

That's something that we feed into our balance sheet a little bit later on but

we've now completed a simple cash flow statement for the year.

[MUSIC]

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