Contents reporting cash in the balance sheet definition of brs the purpose of the brs nature of the cash book and the bank statement reasons for difference between the cb and the bs rules of debit and credit in brs steps in preparing brs illustration. Causes of difference in the balance of cash book and pass book unpresented cheques are those cheques paid out to the creditors of a business and already recorded in the cash book of the business. This powerpoint template will be a perfect choice for presentation on blind people, blindness, braille books, helping blind people with adaptation, etc. When creating a short presentation, remember that its important to know your audience well. The cash book is 100% free for you to download and use forever, and it is fully customizable so you can change anything in it. This excel cash book is suitable for any small business that wants an easy bookkeeping method a simple way to track your income and expenses. Similarly, when cash is paid out the same is recorded on the credit or right hand side of the cash book. Contents reporting cash in the balance sheet definition of brs the purpose of the brs nature of the cash book and the bank statement reasons for difference between the cb and the bs rules of debit and credit in brs steps in preparing brs illustration 2.
Once youve opened the presentation, save it to your computer by clicking the download icon in the upper right of the screen it looks like a down arrow with a line under it. Balances in the cash book are taken directly to the trial balance. Presentation on works and accounts management information system wamis. Ppt petty cash book powerpoint presentation, free download. Tips for preparing a presentation of your financial model. Bank reconciliation statements authorstream presentation. No one is more qualified than you are to talk about your model, so you may be asked to communicate the results of the financial model as a formal presentation to the board or senior management.
Development of e books the internet went live in 1974, with the creation of the protocol tcpip by vinton cerf and bob kahn. Add balance to the depositors accounting record credit memorannda issued by the bank. How to get free gift cards, electronics, and cash online. Discover everything scribd has to offer, including books and audiobooks from major publishers. Besides maintaining a main or general cash book, many companies also maintain a small cash book known as petty cash book to record small day to day expenditures of the business petty cash book is a type of cash book that is used to record minor regular expenditures such as office teas, bus fares, fuel, newspapers, cleaning, pins, and causal labor etc. A mortgage loan is a secured loan by a real property. Create attractive presentations with our professional powerpoint templates, slide designs, and themes.
Cash is a current asset which consists of items used in day to day financial transactions as medium of exchange. It may be defined as the book in which transactions are. Presentation of cash flow statement 2 methods article shared by. Presentation pro powerpoint templates, business ppt. A home buyer can obtain financing to purchase the property from the bank through a mortgage loan. Presentation templates professional pitch decks and. Cash is the primary asset used to acquire other assets as well as to pay for operating expenses. Adorning a persons name may diminish value, but it could also increase value e.
Entries in the cash book are then posted into the general. A free powerpoint ppt presentation displayed as a flash slide show on id. It is monitored and depicted by almost every organization and is of utmost importance to every individual. Download as ppt, pdf, txt or read online from scribd.
Looking up information on the health care system different types of information. They are taken from various successful realty institutions to give you a good primer on the basic principles and key insights behind a successful real estate presentation to buyers and investors. These free presentation templates will show you holistic approaches that work. Contra entries financial accounting ppt bbabcom12th. A cash flow projection is a good way to prepare and plan for your financing needs and is often a required part of a business loan application.
Cash flow statement indirect method presented below is the comparative balance sheets for jyoti ltd. This is the simplest form of cash book and is used in businesses where payments are made and received mostly in. This is the simplest form of cash book and is used in businesses where payments are made and received mostly in cash and where usually no cash discount is received or given. Presentation overview valuation concept purpose of valuation principal methods of valuation net assets value nav method price to book multiple pb method price earnings capitalisation pecv method enterprise value ebitda multiple ccm method discounted cash flow dcf method market price method. With the help of cash book cash and bank balance can be checked at my point of time. When cash is received it is entered on the debit or left hand side.
It also serves the purpose of a ledger account and therefore, the cash account and bank. Ppt valuation and forecasting powerpoint presentation. A record of financial situation of a firm on a particular date by listing its assets and the claims against those assets. Add infographics, charts, ppt slides, themes, editable diagrams to your slideshows to standout. A roadmap to the preparation of the statement of cash flows. Must be used if cash or checks are received in person, unless a cash register or other validated receipting system is in place. Cash and check are separate cash sales, except amex separate from visamcdiscover other ccs. How to make a killer powerpoint networking presentation.
Gl lines for the customer account balance to get reflected. Give them a more detailed report to look through after the presentation. Presentation on works and accounts management information system wamis for government of odisha centre for development of advanced computing. The cash book is updated from original accounting source documents, and is therefore a book of prime entry and as such, can be classified as a special journal. Cash book maintenance transfer entries ag submission management information system. Voucher is a form which shows what a payment is for. Before talking about the cash book, we would briefly explain what is cash. The cash book is updated from original accounting source documents, and is therefore a book of prime entry and as such, can be classified as a special journal unlike other special journals such as the purchases journal or the sales journal, the cash ledger book. This free template shows a minimalist but elegant design with geometric lines and dark background. Cash ac and bank ac are two busiest accounts in ledger and they are removed from the ledger to reduce its volume and size. Financial and accounting powerpoint presentation templates.
The cash book is a chronological record of the receipts and payments transactions for a business. It is a financial journal that contains all cash receipts and payments, including bank deposits and withdrawals. Basic financial issues for the small church treasurer april 4, 20. Electronics, and cash online new 2016 hey youtubers. Ppt petty cash book powerpoint presentation free to download. Read this article to learn about the following types of cash book and its preparation, i. Arrange the paid cheques in sequence by serial number and compare each cheque with the corresponding entry in the cheque register.
Internal control for cash because cash is a highly desirable asset and is readily transferable, internal control over cash is especially important. In the same way no bank ac is opened in ledger for recording bank. Cash book is a subsidiary book which records the receipts and payment of cash. Background gray literature statistics research and journal articles international health care resources background resources that offer descriptive and consumer level information on various health care issues and topics medlineplus health system topics explanations. A cash flow projection helps you see the cash status of your business now and plan into the future. Dec 17, 2019 cash book in accounting the cash book is a chronological record of the receipts and payments transactions for a business.
Petty cash book is a type of cash book that is used to record minor regular expenditures such as office teas, bus fares, fuel, newspapers, cleaning, pins, and causal labor etc. Cash purchases of goods, cash and credit purchases of assets are not entered in this book. Use our ppt templates and slide designs to give unique appearance to your presentation. Instead of downloading an entire slideshare presentation, you can save a single presentation slide or slides using the clip slides. Voucher voucher is a form which shows what a payment is for. Imprest system imprest systems is a system by which a refund is made of the total paid out in a period.
Cash book cash book is a type of subsidiary book but treated as a principal book. With the right planning, you can quickly create snappy 5 minute presentations with just the right number of slides. All cash transactions are recorded in the cash book. Pitchbook valuation analysis template section of presentation. A cheque book can be issued for the account marked to avail cheque book facility. The investing and financing sections will be the same under either format. Ppt basic accounting concepts powerpoint presentation. Ms powerpoint tutorial bangla how to make a powerpoint.
What is a cash book definition, explanation and types. Bank reconciliation statement authorstream presentation. A cash book is a financial journal that contains all cash receipts and payments, including bank deposits and withdrawals. Similarly, when cash is paid out the same is recorded on. It also serves the purpose of a ledger account and therefore, the cash account and bank acccount are not maintained in the general ledger. These small expenditures are usually paid using coins and currency notes rather than checks. Cash book is a book of original entry in which transactions relating only to cash receipts and payments are recorded in detail. In accounting and finance, cash includes, currency notes made of paper, coins, demand deposits, money orders, checks and bank overdrafts etc. A free powerpoint ppt presentation displayed as a flash slide show on.
Our cash flow powerpoint template is a musthave presentation for every financial department, this highly informative and editable set will make your life a whole lot easier. Petty cash another internal control is to keep as little cash on hand as possible. Valuation and forecasting introduction valuation models. A financial statement that details excess of cash revenues over cash outlays excluding noncash expenses in a give period of time. Facilities like pass book, cheque book, atm and debit card that is needed for the account holders. Purchases book records only credit purchases of goods goods here means on which the trader s dealing by the trader. I contacted slidemodel about modifying some of the people. The template set consists of 18 editable ppt slides.
You can also find ppt cash book ca foundation notes edurev ppt and other ca foundation slides as well. The best writing anywhere on this is in guy kawasakis art of the pitch chapter in his book the art of the start. Engage your audience in your next business presentation with this design perfect for reports, business plans or project proposals. Basic financial issues for the small church treasurer. Cash ac is removed from the ledger and instead of it the single column cash book is kept. How to download ppt files from slideshare online for free. Cash ac is removed from the ledger and instead of it the single column cash book is kept to record cash transactions. Assetbased valuation models discounted cash flow models the abnormal earnings or edwardsbellohlson ebo. A cash book is a financial journal that contains all cash receipts and disbursements, including bank deposits and withdrawals. Ppt the cash book powerpoint presentation, free download id. Dormancy days post which the accounts are considered as dormant if there is no transaction performed during these days. Advantages and disadvantages of aar advantages easy to calculate needed information usually available disadvantages not a true rate of return time value of money ignored uses an arbitrary benchmark cutoff rate based on accounting net income and book values, not cash flows and market values internal rate of return most important alternative to. You need to decide how to communicate your findings in a clear and.
Basic accounting concepts aa roundup may 30, 2007 what is accounting. Discounting cash flows and valuation in your financial model. Cash sales can be recorded multiple times, but try to include as many cash receipts in one transaction as possible. After hearing your presentation, they should have a crystalclear idea of who you are, what you do, who you do it for and how they can. No cash or investment instruments store or mall gift card. Currency wise minimum balance to open an account, minimum balance for profit sharing, atm limit, cash reserve ratio, cash deposit limit for trust account. Post travel clean 112012 opening petty cash book balance 200. Ppt petty cash book powerpoint presentation free to.
The pitch presentation is a 20minute or so slide presentation, usually done live but with either powerpoint or keynote slides in the background, that tells investors about a new business. Cash book is the special journal which is used for recording all cash transactions. Check the bank statement and the cash book to see the items which have been omitted. A cash flow statement can be presented in either the direct or indirect format. Ppt presentation design productservice facebook 3 photos. Make sure the font is big enough and clear on the projector. Accounting is a process by which financial activities are organized, recorded, analyzed and. Cash book definition, example and format of cash book. You can create an effective slide presentation for any amount of time, if you know how.187 1372 878 471 725 1482 534 1268 407 625 288 1268 959 1339 780 601 325 884 649 819 271 190 1353 596 1299 861 894 1073 501 396 1298