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Business Acumen for Learning Professionals: An Innovative Approach (ASTD 2011)
Business Acumen for Learning Professionals: An Innovative Approach (ASTD 2011)
Business Acumen for Learning Professionals: An Innovative Approach (ASTD 2011)
Business Acumen for Learning Professionals: An Innovative Approach (ASTD 2011)
Business Acumen for Learning Professionals: An Innovative Approach (ASTD 2011)
Business Acumen for Learning Professionals: An Innovative Approach (ASTD 2011)
Business Acumen for Learning Professionals: An Innovative Approach (ASTD 2011)
Business Acumen for Learning Professionals: An Innovative Approach (ASTD 2011)
Business Acumen for Learning Professionals: An Innovative Approach (ASTD 2011)
Business Acumen for Learning Professionals: An Innovative Approach (ASTD 2011)
Business Acumen for Learning Professionals: An Innovative Approach (ASTD 2011)
Business Acumen for Learning Professionals: An Innovative Approach (ASTD 2011)
Business Acumen for Learning Professionals: An Innovative Approach (ASTD 2011)
Business Acumen for Learning Professionals: An Innovative Approach (ASTD 2011)
Business Acumen for Learning Professionals: An Innovative Approach (ASTD 2011)
Business Acumen for Learning Professionals: An Innovative Approach (ASTD 2011)
Business Acumen for Learning Professionals: An Innovative Approach (ASTD 2011)
Business Acumen for Learning Professionals: An Innovative Approach (ASTD 2011)
Business Acumen for Learning Professionals: An Innovative Approach (ASTD 2011)
Business Acumen for Learning Professionals: An Innovative Approach (ASTD 2011)
Business Acumen for Learning Professionals: An Innovative Approach (ASTD 2011)
Business Acumen for Learning Professionals: An Innovative Approach (ASTD 2011)
Business Acumen for Learning Professionals: An Innovative Approach (ASTD 2011)
Business Acumen for Learning Professionals: An Innovative Approach (ASTD 2011)
Business Acumen for Learning Professionals: An Innovative Approach (ASTD 2011)
Business Acumen for Learning Professionals: An Innovative Approach (ASTD 2011)
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Business Acumen for Learning Professionals: An Innovative Approach (ASTD 2011)

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Session Number: TU312 …

Session Number: TU312
Session Title: Business Acumen for Learning Professionals: An Innovative Approach
Session Start Date: 5/24/2011
Session Time: 4:00 PM - 5:30 PM
Room: W 311 AB

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  • These two reports are very valuable and are key tools in making informed business decisions. They provide a moment in time view of how the business is doing.
  • This slide will be animated to introduce complete concept of financial reporting.Will be used as the basis for discussion to explain key accounting concepts such as:- turnover/sales *- operating profit *- EBITDA *- profit (Bottom Line) *- minority interests*- EPS *- profit margin *- cashflow statements *- Liquidity *- Capitalisation *
  • This slide will be animated to introduce complete concept of financial reporting.Will be used as the basis for discussion to explain key accounting concepts such as:- turnover/sales *- operating profit *- EBITDA *- profit (Bottom Line) *- minority interests*- EPS *- profit margin *- cashflow statements *- Liquidity *- Capitalisation *
  • Accounting is merely a way of organizing in such a way that you can quickly fin specific information.
  • An important element of accounting is maintaining the perspective of the entity.
  • For every transaction there is a balancing transaction.
  • Help them unlearnI can finish my MBA!
  • Help them unlearnI can finish my MBA!
  • Help them unlearnI can finish my MBA!
  • Help them unlearn good, bad, positive, negative, increase, decrease.I can finish my MBA!
  • This slide will be animated to introduce complete concept of financial reporting.Will be used as the basis for discussion to explain key accounting concepts such as:- turnover/sales *- operating profit *- EBITDA *- profit (Bottom Line) *- minority interests*- EPS *- profit margin *- cashflow statements *- Liquidity *- Capitalisation *
  • This slide will be animated to introduce complete concept of financial reporting.Will be used as the basis for discussion to explain key accounting concepts such as:- turnover/sales *- operating profit *- EBITDA *- profit (Bottom Line) *- minority interests*- EPS *- profit margin *- cashflow statements *- Liquidity *- Capitalisation *
  • Transcript

    • 1. May 23-25, 2011
      Orlando, Florida
      May 23-25, 2011
      Orlando, Florida
      Business Acumen for Learning Professionals:
      An Innovative Approach
      Peter Frampton • 24 May 2011
      4:00 PM - 5:30 PM
      ASTD 2011 International Conference & Exposition
    • 2. Foundation of Business Acumen is…
      Understanding the Numbers.
      2
      p9
    • 3. 3
      Look beyond the stripes
      p11
    • 4. Color Accounting Framework™- Definitions
      SOURCE OF FUNDS
      USE OF FUNDS
      Assets
      Liabilities
      Obligation/
      Outsiders’ Claim
      Valuable
      Balance
      Sheet
      Equity
      Owners’ Contribution/
      Claim
      Profit Story
      Expenses
      Income
      Income
      Statement
      Generation of Value
      Loss of Value
      © ACA
    • 5. Accounting Layout & Logic
      SOURCE OF FUNDS
      USE OF FUNDS
      Assets
      Outsiders’ Claim
      Bank loan 30 000
      Property 50 000
      1
      Borrow/Lenders
      =
      Cash  600
      +
      Statement of Position
      Stakeholders’ Claim
      Cash  100
      Endowment  20 000
      Stakeholders
      2
       500
      Surplus
      500
      Expenses
      Income
      Customers/Donors
      Consulting 600
      3
      Taxi used100
      Statement of Activity
      © ACA
      NFP CAF
    • 6. Organizing principles
    • 7. Perspective
      7
      p46
    • 8. To communicate effectively you must stay cognizant of the duality of accounting.
    • 9. Balancing the books
      Sources of funds
      Uses of funds
      $99
      $99
    • 10. Balancing the books
      Sources of funds
      Uses of funds
      $99
      $99
    • 11. Balancing the books
      Sources of funds
      Uses of funds
      $99
      $99
    • 12. Balancing the books
      Sources of funds
      Uses of funds
      $99
      $99
    • 13. The ONLY 4 transactions that exist
      13
      p24
    • 14. Debit accounts
      Credit accounts
      Crediting
      Debiting
      Crediting
      Debiting
      Same = 
      Opposite = 
    • 15. Dec
      Dec
      Dec
      Mar
      Mar
      Mar
      Jan
      Jan
      Jan
      Feb
      Feb
      Feb
      Business receives payment at the same time as the income was earned
      Earning income

      Liabilities
      Assets
      1
      Equity

      Money received
      Profit
      Expenses
      Income
      Work performed

      X


      2

      Business receives payment before the income was earned
      (a)
      (b)
      Liabilities
      Assets
      Equity
      Profit

      X


      Expenses
      Income
      3
      Money received
      Work performed
      A/R
      Cash

      (a)
      (b)
      Business does the work first and then receives payment later
      Liabilities
      Assets
      Equity
      Profit
      Expenses
      Income
      Money received
      Work performed
    • 16. Dec
      Dec
      Dec
      Mar
      Mar
      Mar
      Jan
      Jan
      Jan
      Feb
      Feb
      Feb
      Business pays at the same time as incurring the expense
      Incurring an expense
      Liabilities
      Assets

      1
      Equity
      Cash paid

      Profit
      Expenses
      Income
      Expense incurred
      X



      2
      PrepaidExpense
      Cash
      Business pays before incurring the expense

      (a)
      Liabilities
      Assets
      (b)
      Equity
      Profit
      X


      Expenses
      Income
      Money paid
      Expense incurred

      3

      (a)
      (b)
      Business incurs the expense first and then pays for it later
      Liabilities
      Assets
      Equity
      Profit
      Expenses
      Income
      Money paid
      Expense incurred
    • 17. Gross Profit Margin
      USE OF FUNDS
      SOURCE OF FUNDS
      Liabilities
      Assets
      Equity
      Gross Profit
      %
      Income
      Expenses
      Indirect Expenses
      Direct Expenses
      Sales
      © CAI 2008
    • 18. Color Accounting Framework™
      Labor Consulting, Inc.
      SOURCE OF FUNDS
      USE OF FUNDS
      Assets
      Liabilities
      Bank loan+300 000
      Property+400 000
      1
      Borrow/Lenders
      =
      Cash +100 000
      +
      Balance
      Sheet
      Equity
      Cash +6 000
      Share capital+200 000
      Investment/Owners
      2
      Cash -100
      Profit
      5 900
      Profit Story
      Expenses
      Income
      Net Income/Customers
      Fees earned+6 000
      3
      Taxi used+100
      Income
      Statement
      © ACA
    • 19. EBITDA& EBIT
      19
      p53
    • 20. 20
      Cash Flow Statement
      Operating activities
      Investing activities
      Financing activities
      p54
    • 21. 21
      Global Retail – headline reviewtable
      p38
    • 22. 22
      Global Retail – headline reviewtable
      p38
    • 23. 23
      Global Retail – headline reviewtable
      p38
    • 24. 24
      Global Retail – headline reviewtable
      p38
    • 25. Liabilities
      Assets
      Income
      Expenses
      A value story…
      The value cycle!
      USE OF FUNDS
      SOURCE OF FUNDS
      Equity
    • 26. A whimsical farming analogy
      26
      p49

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