Presentation is loading. Please wait.

Presentation is loading. Please wait.

1 Economics of Farm Enterprises II. (Farm Management II.) MSc level Lecture I Capital and Taxation Sources and Use of Credit and Capital.

Similar presentations


Presentation on theme: "1 Economics of Farm Enterprises II. (Farm Management II.) MSc level Lecture I Capital and Taxation Sources and Use of Credit and Capital."— Presentation transcript:

1 1 Economics of Farm Enterprises II. (Farm Management II.) MSc level Lecture I Capital and Taxation Sources and Use of Credit and Capital

2 2 The use of capital Capital as a resource Making capital work

3 3 Managing cash using cash flows Cash flows (Fig 63) Assessing overdraft requirements Preparation for control Items including cash flows (Fig 63 and 64) Points to note Differences between profit and loss accounts and cash flows (Fig 65) Reconciling profit with cash (Fig 66) Managing cash flow

4 4

5 5

6 6

7 7

8 8 Sources and use of credit and capital Policy Long term credit Medium term credit Short term credit Credit worthiness

9 9

10 10 Calculating the cost of capital Simple interest Compound interest Compounding within a year Bank overdrafts Front loading Repayment of front loaded loans (Table 5) Taxation Other sources of money

11 11


Download ppt "1 Economics of Farm Enterprises II. (Farm Management II.) MSc level Lecture I Capital and Taxation Sources and Use of Credit and Capital."

Similar presentations


Ads by Google