colour accounting basis framework from the holst group
TRANSCRIPT
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BaSIS Framework™ and The Value Cycle
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Fix the cause not the symptom
Accounting Literacy enables Financial Literacy which enables
Business Literacy.
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Understand the BaSIS Framework
The BaSIS Framework brings
a balance sheet and income statement
together to tell the story of how finance
moves around an organisation.
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Understand the Value Cycle
The Value Cycle is used to show how the
business generates value for the owners
through the funding and using of assets.
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Equity
USE OF FUNDS SOURCE OF FUNDS
The owners contribute funding…
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Equity
USE OF FUNDS SOURCE OF FUNDS
Funding is leveraged with loans
Liabilities
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Equity
USE OF FUNDS SOURCE OF FUNDS
Assets acquired andused to earn income….
Liabilities
Assets
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Equity
USE OF FUNDS SOURCE OF FUNDS
Unfortunately the business must destroy value as expenses…
Liabilities
Assets
Expenses
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Equity
USE OF FUNDS SOURCE OF FUNDS
…to generate value as income…
Liabilities
Assets
ExpensesIncome
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Equity
USE OF FUNDS SOURCE OF FUNDS
Owners claim the surplus as profit
Liabilities
Assets
ExpensesIncome
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Learn
• How a balance sheet and income statement work together
• Build confidence with financial statements• Learn the language your finance team speaks• Develop your financial literacy
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Next steps?
Attend a public course Arrange an in-house course Book a meeting
www.colouraccounting.holstgroup.co.uk [email protected]
0845 456 4000