5. (c) David L. Olson - 2011 Next, I thought I’d try regular pictures – last year, Shane included a picture of his dog, so I thought I’d follow suit and try that this year, so…
24. Percent of total – pie chart (c) David L. Olson - 2011 What’s the story here?
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Notes de l'éditeur
You’ll be happy to hear, I gave up on the drawing – this would have taken forever. I may use a picture from time-to-time however… Shane showed us a picture of his dog at last year’s conference, so, to get started, I thought that I would do the same this year… So, here’s a picture of Shane’s dog!!
How? What types of information ? How much operating cash do they have? How much debt are they carrying? Do they have enough cash to pay the bills? Are they breaking even or losing $$, each year? Where are their revenues coming from? Where are they spending their $$? Are any of their revenue streams “at-risk”? Are they carrying an accumulated deficit in their net assets? How efficient are they in the running of various aspects of their operation?
A lot of unique terms, concepts in accounting – must know what the “industry” is referring to
Use tools to tell the story
% revenue split % expense split (70/15/15) Efficiency ratios : Fdr exp/fdr inc Mktg exp/Tkt sales Working capital : current assets – current liabilities – what does this tell us? Current ratio : current assets/current liabilities: proportion of curr assets to curr liabilities
Look to: Decreases in pledges receivable? Increase in bank borrowings? Big increase in unearned ticket sales? Big gain on the P & L?
