https://blog.smarttechventures.au/tags/notes/Recent content in Notes on Chris McKelt - Remembering ThoughtsHugo -- 0.147.2enTue, 12 Mar 2013 00:00:00 +0800https://blog.smarttechventures.au/articles/posts/13-steps-to-exception-presentation-design-from-httpmichellebowden-com-au/Tue, 12 Mar 2013 00:00:00 +0800https://blog.smarttechventures.au/articles/posts/13-steps-to-exception-presentation-design-from-httpmichellebowden-com-au/<h2 id="13-steps-to-exception-presentation-design">13 Steps to exception presentation design</h2> <ol> <li>Pace, Pace, Pace</li> <li>Lead</li> <li>WIIFM (What’s in it for me?) – Reduce Maintain Improve</li> <li><a href="http://michellebowden.com.au/2012/05/27-things-every-engineer-needs-to-know-about-influencing-their-stakeholders/" target="_blank">POO</a> (Pacing Out Objectives)</li> <li><a href="http://michellebowden.com.au/2012/05/understanding-others-internalexternal-frame-of-reference/" target="_blank">Frame</a> -  (i.e. Agenda Other Speakers)</li> <li>What (from <a href="http://michellebowden.com.au/2013/01/how-can-people-develop-more-confidence-when-presenting-in-front-of-an-audience/" target="_blank">4Mat</a>)</li> <li>How (from <a href="http://michellebowden.com.au/2013/01/how-can-people-develop-more-confidence-when-presenting-in-front-of-an-audience/" target="_blank">4Mat</a>)</li> <li>- <ol> <li>Other info “by the way”</li> <li>my pleasure</li> <li>Contact Details</li> </ol> </li> <li>Summary (why, what, how)</li> <li>Call to action</li> <li>QA</li> <li>Negative &amp; Positive</li> <li>Closing Statement</li> </ol>https://blog.smarttechventures.au/articles/posts/lifo-vs-fifo/Mon, 21 Jun 2010 00:00:00 +0800https://blog.smarttechventures.au/articles/posts/lifo-vs-fifo/<table id="tbl1"> <thead> <tr> <th valign="top" width="255">LIFO</th> <th valign="top" width="57"></th> <th valign="top" width="288">FIFO</th> </tr> </thead> <tbody> <tr> <td valign="top" width="255">higher COGS</td> <td valign="top" width="57"></td> <td valign="top" width="288">lower COGS</td> </tr> <tr> <td valign="top" width="255">lower taxes</td> <td valign="top" width="57"></td> <td valign="top" width="288">higher taxes</td> </tr> <tr> <td valign="top" width="255">lower net income</td> <td valign="top" width="57"></td> <td valign="top" width="288">higher net income</td> </tr> <tr> <td valign="top" width="255">lower inventory balances</td> <td valign="top" width="57"></td> <td valign="top" width="288">higher inventory balances</td> </tr> <tr> <td valign="top" width="255">higher cash flows (less tax paid out)</td> <td valign="top" width="57"></td> <td valign="top" width="288">lower cash flows (more tax paid out)</td> </tr> <tr> <td valign="top" width="255">lower net and gross margins</td> <td valign="top" width="57"></td> <td valign="top" width="288">higher net and gross margins</td> </tr> <tr> <td valign="top" width="255">lower current ratio</td> <td valign="top" width="57"></td> <td valign="top" width="288">higher current ratio</td> </tr> <tr> <td valign="top" width="255">higher inventory turnover</td> <td valign="top" width="57"></td> <td valign="top" width="288">lower inventory turnover</td> </tr> <tr> <td valign="top" width="255">DA and DE higher</td> <td valign="top" width="57"></td> <td valign="top" width="288">DA and DE lower</td> </tr> </tbody> </table> <p> </p> <p>Under IFRS the permissible cost flow methods are:</p> <ul> <li>Specific Identification</li> <li>FIFO</li> <li>Weighted average cost</li> </ul>https://blog.smarttechventures.au/articles/posts/cfa-accounting-ratios/Sat, 08 May 2010 00:00:00 +0800https://blog.smarttechventures.au/articles/posts/cfa-accounting-ratios/<h1 id="liquidity-ratios">Liquidity ratios</h1> <p> </p> <p><img alt="\\mbox{Current ratio} = \\frac {\\mbox{Current Assets}} {\\mbox{Current Liabilities}}" loading="lazy" src="images/7c13dea39b40168c4fac5208d83f6f73.png"></p> <p><img alt="\\mbox{Quick (Acid Test) Ratio} = {\\mbox{Cash and Cash Equivalent} + \\mbox{Marketable Securities} + \\mbox{Accounts Receivable}\\over \\mbox{Current Liabilities}}" loading="lazy" src="images/fcda4b9d4dc44a8ba4d194b8dbc12fd9.png"></p> <p>Cash ratio is the same as Quick without the accounts receivable</p> <h1 id="solvency-ratios">Solvency ratios</h1> <p>Long term debt to equity =  total debt / total equity</p> <p>Debt to equity = total debt / total equity</p> <p>Total debt ratio = total debt / total assets</p> <p>Financial leverage ratio = total assets / total equity</p>