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x --Year x was a common year starting on Sunday or Monday (link will display the full calendar)
of the Julian calendar (the sources differ, see leap year error for further information) and a common year
starting on Friday of theProleptic Julian calendar. At the time, it was known as the  


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era became the prevalent method in Europe for naming years.

x- : The Stereo 6 Band VST Compressor Plugin. Give your mixes that finalised, radio-ready
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a CRT, a serial port to connect to a main computer, and a keyboard.

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capturing human-marked data from document forms such as surveys and tests.

!"  

 
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by electronic means. It is used to transfer electronic documents or business data from one computer
system to another computer system, i.e. from one trading partner to another trading partner without
human intervention.

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even cheques with appropriate EDI messages. It also refers specifically to a family of standards, e.g.
UN/EDIFACT, ANSI X12.

The National Institute of Standards and Technology in a 1996 publication [1] defines electronic data
interchange as "the computer-to-computer interchange of strictly formatted messages that represent
documents other than monetary instruments. EDI implies a sequence of messages between two parties,
either of whom may serve as originator or recipient. The formatted data representing the documents may
be transmitted from originator to recipient via telecommunications or physically transported on electronic
storage media.". It goes on further to say that "In EDI, the usual processing of received messages is by
computer only. Human intervention in the processing of a received message is typically intended only for
error conditions, for quality review, and for special situations. % & ' 
 

 
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commerce transactions in the world

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andBroadband ISDN (B-ISDN).

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Presented in this Small Business Inventory Management guide is a sampling of information

that should be helpful to business owners and managers in dealing with  


+
  
 
 problems. Included is a balanced selection in terms of
emphasis on techniques, on the one hand, and general management principles on the other.

üInventoryü to many business owners is one of the more visible and tangible aspects of
doing business. Raw materials, goods in process, and finished goods, all represent various
forms of inventory encountered in a manufacturing organization. Each type represents
money tied up until the inventory leaves the factory as a purchased product. Likewise,
merchandise stocks in a retail store contribute to profits only when their sale puts money
into the cash register.

In a literal sense, inventory refers to stock of anything necessary to do business. These

stocks represent a large portion of the business investment and must be well managed in
order to maximize profits. In fact, many small businesses cannot absorb the types of losses
arising from poor inventory management. Unless inventories are controlled they are
unreliable, inefficient, and costly. In attempting to control inventories, managers usually
lean towards keeping inventory levels on the high side, yet this greater investment (given a
constant amount of profit), yields a lower return on the dollar invested. This is one of the
contradictory demands made upon the manager with respect to keeping inventory, others
include:

Ô Maintain a good assortment of products - but not too many;

Ô Increase inventory turnover - but only at a good profit level;
Ô eep stocks low - but not too low;
Ô Make volume purchases to obtain lower prices - but don't overbuy; and
Ô èet rid of obsolete items - but not before their replacements have taken hold in the
market.


 c

 
  


  

 
  
 

 

 



 
  

©

The following basic overview will give you some overall perspective on the basic processes
involved in financial management in small for-profit businesses in the United States. ey
terms to learn are bolded. You'll learn more about the key terms later in subsequent
sections when you return to

The following activities described on this page occur regularly as part of the
yearly 


 

. The accounting cycle includes bookkeeping, generating financial
statements and analyzing information from the statements.

NOTE: Sole proprietorships do not have boards of directors, whereas corporations do.
Therefore, any mention of boards of directors in the following, pertains to corporations.


 

  

Bookkeeping is basically recording various financial transactions. Bookkeeping activities can
often by done by someone who's doing basic clerical work in the business.

ë




  



 

 
 

s your business grows, it helps to develop a set of procedures for how your business
manages its finances, including how the following activities are carried out by your business.
You and your employee will be able to work from the manual to carry out financial
management activities. You can also hire a finance professional to review the manual to
ensure it's up to date.

£

  
    £ 
 

ccounting starts with basic 




. When your organization

is just getting started, your bookkeeping system will probably be based on what's called
a
 


   , rather than 

    . Many
organizations, when starting out, use the cash-basis system and a checkbook to track
transactions. In the ümemoü portion of the checkbook, they note if the amount depicted on
the check is an expense or revenue, and where the amount came from or is going to. s
your organization grows, you'll begin using ledgers to track transactions, for example,
you'll
 cash receipts to a

 !
and checks you write to a

  journal.
s your nonprofit grows and as you begin using the accrual method, you'll likely need more
types of journals, for example, a Cash Receipts Journal, Cash Disbursements Journal,
Payroll Journal, ccounts Receivable Ledger, ccounts Payable Ledger, Sales Journal,
Purchases Journal and èeneral Ledger.

(In an accrual-basis system, you post entries when you earn the money and when you owe
it. Small organizations usually do not have the resources to use an accrual-based system.
However, financial statements are prepared on an accrual basis. s a compromise, many
organizations use the cash-based basis to record entries in journals, but get help to convert
to an accrual-based basis to generate financial statements.)

You can do postings using a    or 

    
. Double-entry works
from a basic accounting equation üassets = liabilities + capitalü. The double-entry method
makes sure that your books are always in balance. Every transaction has two journals
entries, a  and a
 . Each transaction effects both sides of the equation.

You'll post your cash disbursements in a !


  . Each posting might refer to
accompanying documents that you keep in a file somewhere. For example, postings about
cash receipts might refer to invoices that you sent to a customers which prompted them to
write checks to your business (checks which you posted cash receipts). For example,
postings about cash disbursements might refer to invoices that were sent to your business
which prompted you to write checks (checks which you posted as cash disbursements.)
When you make a deposit to the bank, you'll file the bank's deposit receipt in a file.

Other record keeping might include posting (probably in an accounts receivable journal)
what people owe you 


 
, (and posting in an accounts payable journal)
what you owe other people 


   and posting in another type of journal
what  (inventories, cash, facilities, equipment, etc.) you own. This information will
also be used to compute and pay your "at the end of the year.

Ê 


  


Your initial record keeping system will probably be based on a manual system (where you
make entries and total them by hand) or you might use a computer system. You might even
choose to outsource your record keeping system to another business that manages your
bookkeeping activities (along with other financial management activities) for you.

 computer-based system greatly automates entry of transactions, updating of ledgers,

generation of financial statements and financial analysis (more on these later), and
generation of reports needed for filing taxes, etc. The only drawback to using a computer is
that you might underestimate the importance of knowing how your accounting processes
really work -- that's an advantage of doing the bookkeeping yourself, if only for a few
months. You should also generate your own financial statements and financial analysis at
least for a couple of months. Having this knowledge and experience helps you develop an
instinct for getting the most out of your financial resources.
(We'll talk more about that back in the topic , after we've reviewed the rest of the
information on this page.)


 



You'll post each entry according to the category, or 

 , of the transaction. Each
account will be associated with an 


  . These numbers are referenced when
developing your financial statements (more on those later). You'll refer to a
 




  which will tell you what account number to use when you post an entry. You can
design your own chart of accounts, including coming up with your own account numbers.
The chart should organize account numbers in the general categories of assets, liabilities,
capital, income, and expenses. The account numbers you come up with should depend on
the particular kinds of revenues and expenses you expect to have most frequently.


  
 

You'll have a an
    (or    )#which shows planned revenue and
expenses, usually for the coming year. Budget amounts are usually divided into major
categories, for example, salaries, benefits, computer equipment, office supplies, etc. You
might also have
  , which depicts the cash you expect to receive and pay over
the near term, for example a month. You also might have
   , which depict
expenses to obtain or develop, and operate or maintain major pieces of equipment, for
example, buildings, automobiles, computers, furniture, etc. Development of the budgets is
usually driven by the chief executive. In the case of corporations, the board treasurer can
take a strong role in developing and presenting the budget to the rest of the board. The
board is responsible to authorize the yearly budgets.

Usually, each month (after you've done trial balancing -- more on that later), you'll update
your budget report to include actual revenue and expenses. Then you can compare your
planned revenue and expenses to your actual revenue and expenses. This will give you a
good idea whether your operating according to plan or not, including where you need to cut
down on expenses and build up on revenue.





You'll have a lot of small, recurring expenses that you'll need to pay right away, for
example, to buy a computer power cord, stamps, etc. You'll probably work from a  

fund. You might establish this fund by writing a check to the fund, and noting on the
check that it goes to the üpetty cashü fund. You'll withdraw from the fund by filling out a
voucher that describes who took the money, how much, for what and on what date.

£ 

Usually, once a month, you'll 

 
$This activity usually starts by totaling the
entries from the journal(s) into a  . (s your business grows, you may use
other types of ledgers, too, for example for equipment, payroll, etc.) When using double-
entry accounting, you'll add up totals on both sides of the ledger to make sure that total
debits equal total credits.

You'll make sure that the individual postings and totals are correct by comparing each to its
accompanying documentation. For example, your recording of cash disbursements will be
compared to your bank's monthly checking statement that indicates what checks you wrote
over the month. Your recording of cash disbursements will also be compared to
accompanying invoices and other forms of billing to your business, to verify there was a
need for each check that was written to pay bills.

D
 


You will have various forms of  

 
 to ensure the business is following its
plans, minimize the likelihood of mistakes, avoid employee thefts, etc. There are a wide
range of internal controls. For example, you'll be careful about whom you hire. You might
have authorization lists about who can access which areas of the building, types of
information, etc.

s mentioned above, you'll carry over totals to various financial reports, including your
budget, to see if your financial activities are according to plan or not. To minimize employee
theft, the business's mail will be opened by one person who logs in each check that is
received. This person will be someone other than the person who deposits the checks to the
bank. Disbursements of large amounts, for example, over $500, may require a secondary
signature, for example, from the board treasurer in the case of corporations.

nother form of financial control is an   $n audit is a comprehensive analysis, by a

professional from outside the business, of your financial management procedures and
activities. The auditor produces a report, with a variety of supplements, that indicates how
well your business is managing its resources. It's usually good practice to have an audit,
whether you're required to or not.

ë 
   

In order to know how your business is doing, you'll do some ongoing financial planning and
analysis. In this planning and analysis, you'll likely use your bookkeeping information to
produce various financial statements, including a cash flow statement, and profit and loss
(P&L) statement and a balance sheet.

Your

%   depicts changes in your cash during the year. Your 
 

   depicts the changes in your assets over the past year. This statement is
particularly useful to tell you if you are operating with extra money or at a deficit. This gives
you a pretty good impression of your rate of revenues and spending. It signals areas of
concern, as well. Your 
 depicts the overall value of your business at a given
time (usually at the end of the year), including by reporting your total assets, subtracting
your total liabilities and reporting the resulting net assets. Investors often want to see the
balance sheet. You'll learn a lot more about financial statements, including examples, later
on back in the topic .
ë 




By themselves, numbers usually don't mean much. But when compare them to certain other
numbers, you can learn a lot about how your business is doing. For example, you can
compare the planned expenses depicted on your budget to your actual expenses in order to
see if your spending is on track.

nother form of comparison is by using ratios.  ratio is a comparison made by

mathematically dividing one number by the other. The interpretation of results from various
types of comparisons depends on the nature of the business. For example, a wholesale
business might have different types and ranges of expenses than a retail business. You'll
learn a more about financial analysis back in the topic .

ë 
 

The types of frequency of reports depend on the nature of the business and its situation. For
example, if the business is in some sort of crisis, management, bankers, etc., may require
frequent reports of various types.

In the case of corporations, your board typically will require regular financial reports at each
board meeting. When your business just gets started, the chief executive might prepare and
present financial reports to the board. When the business develops, a board finance
committee can be a big help. The committee, led by the board treasurer, ensures that
reports are complete and helps present them to other members of the board.

The board may require a cash flow statement, profit and loss statement and balance sheet
at each meeting. They also may request descriptions of finances for upcoming, major
initiatives. They may request information prior to filing taxes. They will certainly need to see
any results from financial audits. You'll learn a more about financial reporting back in the
topic .

Top references for   


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