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% Document Info
\author{2spoons (2spoons)}
\pdfinfo{
  /Title (finance-business-studies.pdf)
  /Creator (Cheatography)
  /Author (2spoons (2spoons))
  /Subject (Finance -(business studies) Cheat Sheet)
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    \vspace{-2pt}\large{\bf{\textcolor{DarkBackground}{\textrm{Finance -(business studies) Cheat Sheet}}}} \\
    \normalsize{by \textcolor{DarkBackground}{2spoons (2spoons)} via \textcolor{DarkBackground}{\uline{cheatography.com/172853/cs/36330/}}}
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  \mymulticolumn{2}{p{5.377cm}}{\bf\textcolor{white}{Cheatographer}}  \\
  \vspace{-2pt}2spoons (2spoons) \\
  \uline{cheatography.com/2spoons} \\
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  \mymulticolumn{1}{p{5.377cm}}{\bf\textcolor{white}{Cheat Sheet}}  \\
   \vspace{-2pt}Not Yet Published.\\
   Updated 2nd January, 2023.\\
   Page {\thepage} of \pageref{LastPage}.
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  Measure your website readability!\\
  www.readability-score.com
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\begin{multicols*}{3}

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\mymulticolumn{4}{x{5.377cm}}{\bf\textcolor{white}{Sources of finance}}  \tn
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\}There are many sources of finance. Finance can be used to: buy \seqsplit{stock/products}, \seqsplit{advertising}, create websites, taxes, wages, rent, buy machinery & {\bf{New share issue}} -shares represent ownership of a company & {\bf{Bank Loan}} - a set amount of money borrowed from the bank, normally for a specific purpose to be paid back over a period of time \{\{bl\}\} & {\bf{Hire purchase}} -  spreading the cost of an asset over a period of time \tn 
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Examples of internal sources of finance: family \& friends, retained profits, sales of assets & \seqsplit{-shareholders} will receive a dividend (a share of the profits) and be given a voting right (one voter per share) \{\{bl\}\} & -interest has to be paid on the amount borrowed eg. 5years with a fixed interest rate 6\% of the initial sum yearly & -the asset is received by the business \seqsplit{immediately} but paid for in regular \seqsplit{instalments} \tn 
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Examples of external sources of finance: new shares, bank loans, mortgages, overdraft, hire purchase \seqsplit{government} grants or trade credits & -the amount of dividend payable will vary year on year and depends on: profit levels and company \seqsplit{objectives} & -banks may require security on the loan, known as \seqsplit{collateral}. This can be an asset of the business owner or the company e.g. house, factory & - after all payments have been made the asset belongs to the business \tn 
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{\bf{Trade credit}} - when a customer is allowed to purchase goods or services and pay the supplier at a later scheduled date & \{\{bl\}\} & {\bf{Mortgage}} - a type of long term loan secured against an asset, normally a building &  \tn 
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\{\{bl\}\}If cash outflow is higher than cash inflow over a period time then cash in hand will decrease. At some point it may run out. & {\bf{Cash Flow Statements}}-  a record of all the cash flowing into and out of the business. It is normally produced monthly but can be any time frame e.g. weekly & {\bf{Cash flow forecast}} - the process of \seqsplit{predicting} future cash inflows and outflows. This allows a business to identify any potential negative closing balances in advance and therefore take action: speed-up or increase cash inflows, slow down or reduce cash outflows, arrange an overdraft & {\bf{Cash Flow problems}} - when a business is spending more money than one is currently earning; not having money. \tn 
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{\bf{net cash flow}} - the \seqsplit{difference} between total cash in and cash out & {\bf{Opening balance}} - cash available at the start of the month & -can monitor actual cash flow against predicted & -if a business does have a cash flow problem this can be serious and they may need to take \seqsplit{corrective} action \tn 
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 & {\bf{Closing balance}} - cash available at the end of the month & -can help set targets for future years & \seqsplit{-businesses} do fail as a result of cash flow problems so it is important to find a solution \tn 
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 &  & -allows a business to identify positive closing balances: if too high can be seen as being too careful & - a solution to improve cash flow is to \seqsplit{strategically} sell products \tn 
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% That's all folks
\end{multicols*}

\end{document}