Financial Analysis I
Financial Analysis I ABM 121
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Morgan Community College 7 Ag and Business Management 072004 Study Guide Enterprise Analysis Introduction This study guide covers the concept of enterprise analysis and should provide the foundation for the student to think about and analyze the different enterprises that hisher business may be engaged in Not all businesses have multiple enterprises yours may truly be a one enterprise business But most businesses are able to identify different enterprises that contribute to the success of the business We use enterprise as an equivalent term to a component division pro t center segment phase process or unit of a business You may be familiar with other terms as well Bottom line an enterprise is any subset of the business that is or should be considered separately from the rest of the business in some way Another way of thinking about enterprise analysis is to think of it as the opposite of what a business owner does when compiling information for tax preparation where multiple income and expense categories are typically combined into fewer categories For enterprise analysis we want to see how each subset of the business does on its own and not just how well the business does when we aggregate them together Why Analyze Enterprises Analyzing enterprises enables fine tuning of decisions by looking at facts rather than just going on a hunch Enterprise analysis answers the question of whether an enterprise is making a profit is just breaking even or is losing money Until we examine the profitability of each enterprise we may be mis identifying the sources of business success or failure Some Examples of Entemrises Here are a few examples of enterprises Read through this list and think of any other enterprises that may come to mind 0 The divisions of General Motors Ford Motor Company and Daimler Chrysler can be considered enterprises Each enterprise is expected to make a profit independent of and sometimes competing with other divisions of the same company 0 A retail chain has multiple locations Each must make a profit on its own for that location to stay open 0 A farmer raises cattle corn and alfalfa He has three enterprises Each competes for the farmer s time and money and the crop enterprises compete against each other for other resources especially land The farmer could produce more corn but that would mean producing less alfalfa Both corn and alfalfa can provide inputs to the cattle enterprise EileStudy Guide Enterprise Analysisdoc 1 Morgan Community College 7 Ag and Business Management 072004 0 A service business provides lawn care and tree trimming Types of Entemrises One way to think about enterprises is to classify them according to the relationship of one enterprise to another The list below though not exhaustive shows some of the more common types of enterprises Complementary enterprisesiThese are enterprises that complement each other the product of one enterprise is an input for another In turn the product of the second enterprise is an input to the first For example it is not unusual for a chicken farmer to raise marigolds to add to the feed for brighter egg yolks In turn the marigolds are fertilized with dried poultry waste Competitive enterprisesiThese are enterprises that compete for the same resources A bottle manufacturing facility that can produce 12000 milk bottles or 20000 mayonnaise jars in one shift has two competing enterprises The manufacturer probably will try to come up with a combination of products that would receive the greatest return Competitive enterprises can also be set up by the business owner to test two different processes or methods of production A farmer who raises wheat with conventional and no till methods has two enterprises Sequential enterprisesiThese enterprises that make up part of a chain of enterprises that ultimately lead to a saleable product A manufacturer may have separate processes in the fabrication of the product that have specific criteria and costs associated with it The product is not sold outside of the business but is rather sold to another enterprise within the business The product of one enterprise becomes the raw material for the next A dairy that makes and sells its own ice cream and bottled milk is an example of a sequential enterprise Similarly a cow calf rancher who retains ownership of the calf beyond weaning actually has two enterprises The first enterprise the cow calf enterprise produces a product that is then the input for the cattle feeding enterprises Stand alone enterprisesienterprises that have no real connection to another enterprise other than their ownership and possible efficiencies that are realized by the two enterprises being owned under one roof andor sharing a pool of labor or facilities In some cases the greater efficiency or reason for having the enterprises is that there are similarities in how they must be managed In several cases the only thing that ties the different enterprises together is that they are managed by the same person An example might be a car service business that also houses in the same building a sandwich shop At a macro level Proctor and Gamble and R R Nabisco are two large corporations that have divisions that produce a variety of products with some of the products having very little to do with others FileStudy Guide Enterprise Analysisdoc 2 Morgan Community College 7 Ag and Business Management 072004 Break Even Analysis Break even analysis shows the cost associated with producing one unit of output or performing one service It provides a quick gauge of how costly andor profitable the production or service is Think of the grocery stores that indicate a per unit cost for grocery items There might several brand choices and different numbers of servings in a product One way of deciding what to buy is to see what it costs per unit In the same way we can express the costs and profit associated with an enterprise on a per unit basis For example if a farmer determines that it costs 275 to produce one bushel of wheat he already has a oor for the price he would be willing to sell the wheat for If the farmer were to sell at 350 he should make a profit of 50 cents per bushel The first step of a breakeven analysis is to have a comprehensive enterprise analysis that has found all the revenue and expense that is associated with a particular enterprise Once that information is know it is relatively easy to express those revenues and expense on a per unit basis If a business has multiple enterprises there are always some expenses which are overhead type expenses that are difficult to attribute equitably to the different enterprises For those types of expenses there are a couple of ways to think about expensing those costs Percentage methodiOne way spread those overhead costs to multiple enterprises is to arbitrarily decide that each enterprise gets a certain percentate of the cost So a store with three departments within that store could decide to split the electricity bill for lighting according the square feet occupied by each of the three departments By extension then the manager might decide that what is good for electricity would also be good for the natural gas bill as well Labor costiAnother way would be to look at the enterprises in terms of the employees time they are taking If in the example above we have an accurate accounting of how much time an employee worked inb each of the different departments we could certainly expense the employee s labor to the different enterprises in an equitable way We might even be able to use the employee s labor as an indicator of other expenses If the employee waxing the oor then the cost of the oor wax could be expensed to the different enterprises based on the amount of labor it took to wax the oor Cost of Production or Enterprise AnalysisiWhich is it In the past the ABM department has used the terms interchangeably We now view enterprise analysis as the broader term Service based business do not have a cost of production yet should have an analysis of the different services offered Determining the cost of production only makes sense for those enterprises that produce something typically those producing agricultural commodities Other terms such as cost per service are more appropriate for those businesses that provide a particular service to their customers FileStudy Guide Enterprise Analysisdoc 3 Morgan Community College 7 Ag and Business Management 072004 Regardless of whether your business is agricultural commodity production value added agricultural marketing or service based you need to be able to analyze the different enterprises that make up your business Some Entemrise Analysis Terms Direct CostiA cost that can be easily attributed to one enterprise The classic example is the cost of the seed for a farming enterprise Most of the time a direct cost is also a variable cost but not all variable costs are direct costs Direct refers to the method of allocating an expense to an enterprise lndirect CostiA cost that cannot be directly attributed to one enterprise It could be fuel a variable cost that must be divided between different enterprises or a fixed cost such as depreciation on machinery Explicit CostsiThose costs that must be paid to someone else lmplicit CostsiThose costs that are not paid to someone else Examples include depreciation expense which is reported as expense but not paid out in cash and the unpaid labor of a family member had the family member not been there the labor they are contributing would have to be paid for Fixed costiA cost that must be paid whether one unit of product or one service is sold For example even if a store decided to close the taxes on the building must still be paid Variable costiA cost that would not have to be paid if you did not have an enterprise Variable costs also change with the scope or size of the enterprise A sandwich shop would not have the cost of napkins if the shop was closed On the other hand if the shop stays open and the number of customers doubles assuming that the demand for napkins stays constant we can safely assume that the cost of napkins will increase EileStudy Guide Enterprise Analysisdoc 4 Morgan Community College 7 Ag and Business Management 072004 Study Guide Spreadsheet Essentials Introduction This study guide is intended to give basic background on the use of spreadsheets and provide a practical foundation for using spreadsheets in support of the business In this study guide we will give an overview of why spreadsheets are so useful a list of the essential things to know about spreadsheets and do some activities to practice your spreadsheet skill Spreadsheets have changed the world If you are not already using one you may be missing the boat Overview Successful business owners and managers use spreadsheets to answer specific questions and to make the business more profitable Spreadsheets offer great exibility in handling complex calculations that are difficult to do by hand They have become invaluable tools in business for recording and manipulating business information The basic layout of a spreadsheet is like the rows and columns on a piece of ledger paper but the spreadsheet version extends much further down the page and to the right Imagine a sheet of normal ledger paper the size of a blackboard with hundreds of columns and thousands of rows and you have an idea of the immensity of the spreadsheet environment In recent years the most sophisticated spreadsheets such as industry leading Microsoft Excel have expanded on the original ledger paper model and now include tab dividers at the bottom of the sheet to organize separate sheets into electronic workbooks Spreadsheets are more than an alternative to paper for recording information they offer unique ways to manipulate and arrange information This can range from something as simple as suming averaging or counting a column or row of numbers to making complex statistical or financial calculations like determining the payment amount for an amortized loan What ifl don t have the Excel Program This information about spreadsheets is generic enough to apply to any sort of spreadsheet program But it applies most easily to Microsoft Excel Microsoft Works is an introductory program that may do everything that you need to it to However the more you work with spreadsheets probably the more you will want to use a more advanced and professional program such as Excel wwwmicrosoftcomoffice or Corel Quattro wwwcorelcom or even Lotus 123 wwwlotuscom If you don t have Excel 95 this information is going to be useful but there may be some fine points that will not apply to the spreadsheet software you are using I have a Macintosh There are not as many programs that will run a Mac but Microsoft does have a version of Excel designed for Macs EilezStudy Guide Spreadsheetsdoc Morgan Community College 7 Ag and Business Management 072004 Essential Things to Know Spreadsheets are powerful and can be intimidating We hope to provide a sound foundation for students to explore spreadsheets independently of their instructor There are entire college courses devoted to learning spreadsheets In this guided study we will concentrate on the most essential aspects of spreadsheets These essential things to know about fall into five categories terms cell properties survival commands essential M and essential concepts A Essential Spreadsheet Terms 1 D U 4 0U 00 D H H H The marker that shows your position in the spreadsheet is called the cursor and is moved by using the arrow keys andor the mouse The rows of a spreadsheet are identified by a unique number starting with the number 1 The columns of a spreadsheet are identified by a unique combination of one or more letters starting with the letter A So when the 27Lh column is designated it will be AA and the 28Lh will be AB The intersection of one row and one column is called a cell and is identified by the column and row it occupies The cell marked by the cursor is called the current cell The location of the current or active cell is specified by its cell address which indicates the column and row it occupies For example the current cell is C7 as indicated in Name Box A range block or selection is a rectangular group of adjacent cells specified by the upper left cell address and the lower right cell address separated by a colon For example the range C7E12 specifies the 18 adjacent cells beginning in column C row 7 and extending to column E and row 12 In a spreadsheet cell a word such as Cost 450 is considered a label because it starts with a letter The 4500 will not be available for use in a calculation Labels are not used in numeric calculations In a cell a word starting with a number such as is considered a label In a cell a number such as 528 is considered a value and can be used in calculations In a cell an expression beginning with a 2 sign is interpreted as a formula and is evaluated by the spreadsheet with the result of the formula being displayed An example is A5B5 In a spreadsheet cell the characters are the symbols for mathematical operators of plus minus multiplication and division The EilezStudy Guide Spreadsheetsdoc Morgan Community College 7 Ag and Business Management H U 4 H H H H H D 072004 use of one or more pairs of parentheses determines the order in which the operations are done For convenience some basic formulas have been written so the user has to supply only minimal information These special formulas are called functions For example will sum together the contents of cells c1 to c5 the E means that the rest of the cell is a formula is the name of the special function thel and characters enclose the information provided to the function and is the range for the sum function to work on A collection of several spreadsheets in one file is called a workbook Each individual spreadsheet or sheet is identified and accessed by a sheet tab which is visible along the bottom border of the sheet A collection of buttons for related spreadsheet commands is called a toolbar Each toolbar can be moved around on the spreadsheet to a more convenient place The title bar is at the top of the spreadsheet screen and indicates the name of the program being used and the name of the file being accessed The status bar is located at the bottom of the page and contains information about the program including whether the CapsLock and NumLock keys are in the locked position The name box is on the same line as the formula bar above the column letters It displays the address of the current cell or selection If the selection has been named that name is displayed The menu bar is the toolbar with the common commands such as File Edit View etc The formula bar is located directly above the column letters and displays the contents of the active cell The user can edit the cell contents here or in the actual cell The select function button is also on this toolbar B Cell Properties 1 Spreadsheet cells have six properties or attributes that can be controlled by the spreadsheet user These are number alignment font border patterns and protection These six properties are changed by highlighting a cell or range of cells and then using the formatting toolbar or going into the Format gt Cells menu a Number 7 This attribute controls the display of numbers Dollars signs commas the number of decimals to display how to display a negative numberithese are all specified in the Number format section EileStudy Guide Spreadsheetsdoc Morgan Community College 7 Ag and Business Management 072004 0 Alignment 7 This attribute controls how a number or text is displayed inside the cell Left centered or right aligned vertical or angle alignment word wrapping etc c Font 7 This section controls the font size and color of the contents of the cell 9 Border 7 The border tab of the Format menu controls whether there is a border around the cell and if so what style of line and how thick it is and whether the border is on top bottom left and right or some combination e Patterns 7 The patterns tab of the Format menu controls whether there is a background color or pattern in the cell Typically a crosshatch pattern might be placed in a cell that is not meant to have a number quot7 Protection 7 The protection tab controls whether the cell is locked or hidden when protection for the sheet is turned on 2 The height and width of a cell can also be controlled but are controlled for an entire row and column C Four Survival Commands 1 The command to save a spreadsheet file is File gt Save As gt and then type the name you want and select the folder to save it in Then click on Save 2 The command to print a spreadsheet file is File gt Print Select the number of copies and other options here before printing by clicking on Ok 3 The command to retrieve or open a spreadsheet file is File gt Open gt and select the file to open 4 The command to exit or quit the spreadsheet program is File gt Exit D Essential Tools 1 The cut tool Edit gt Cut erases the selected range of cells but holds a copy of it in memory on the clipboard to paste later 2 The copy tool Edit gt Copy copies the selected range of cells to the clipboard leaving the original range as it was 3 The paste tool Edit gt Paste replaces the selected range of cells with what was last placed on the clipboard by the cut or copy command 4 The undo Edit gt Undo command reverses the last command or keystroke typed continued clicking on undo will step further back in time This command may not always work if you have saved the file and then try to undo a command it will not work FilezStudy Guide Spreadsheetsdoc Morgan Community College 7 Ag and Business Management 5 O l 00 072004 The insert tool allows the user to insert a row above the current cell insert a column left of the current cell and to insert another worksheet into the file The delete command allows a person to delete a cell or range of cells without putting the contents on the clipboard The edit command allows the user to edit the content of the cell by either highlighting the cell and then clicking on the formula bar or pressing the F2 key Don t be confused by the Edit Menu at the top of the menu toolbar The fill handle is used to fill several cells with new content based on a pattern that you specify with a sample For instance if you want columns labeled with the days of the week start off by typing Monday in the first column Then click and hold the fill handle and drag to the right The other cells will follow the pattern and should be listed to the right of the column E Essential Concepts D Relative Cell Reference When a formula in one cell is copied to another cell the spreadsheet automatically compensates for the different location of the formula The cells referenced by the formula change according to the location the formula is now in so that the formula is still correct For example if cell A3 containing the formula A1A2 is copied to B3 the formula in B3 will read B1B2 and is said to be the same formula relative to its position on the spreadsheet Absolute Cell Reference 7 At times the spreadsheet s treatment of cells references as relative when copied will result in incorrect formulas There are times that you want a cell to always refer to a particular cell This is called an absolute reference and can be achieve in a formula by preceding the row andor column with the 38 character This can be done while editing the cell by pressing the F4 key and cycling through the possibilities Here is an example of using absolute references in a formula if cell A3 containing the formula A1A2 is copied to cell B3 it will still read A1A2 But if it is copied to B4 it will read A2 A3 The reference for the column is absolute but the reference for the row is still relative EileStudy Guide Spreadsheetsdoc Morgan Community College 7 Ag and Business Management Some example Spreadsheets 072004 The table below shows the names of three of the spreadsheet files that the ABM department has developed This list gives an indication of the variety of files available This list is by no means complete Your instructor should have more files if you are interested Spreadsheet Name amp Description View Open Excel Snapshot File Amortize amortizejpg amortizexls This file is used to calculate an amortized loan where all of the necessary information is known View Open with Snapshot Excel Cow Calf Records Cow Calf Cow Calf This file is an example of how a spreadsheet can be used Recordsjpg Recordsxls as a database It could be used without modification for cow calf production records One advanced feature is View Open with the ability to filter the contents of the spreadsheet for a Snapshot M certain criterion see the drop down menu for the breed type For heavy duty databases the appropriate tool is to use Microsoft Access lnvntory lnvntoryjpg lnventoryxls This file shows a manual method of tracking commodity inventory Several students have modified this to track View Open with other items Depending on your business situation it Snapshot M may be better to track this in your accounting software FilezStudy Guide Spreadsheetsdoc Morgan Community College 7 Ag and Business Management 072004 Test your Knowledge Spreadsheet Essentials Test Your Knowledge Name Date Instructions This test will help you determine what you know about spreadsheets Underlined items indicate the content of a spreadsheet cell Follow the instructions for each of the sections below This assessment extends to a second page Good luck Multiple Choice Read the statement and select the best answer by placing the letter beside the answer in the blank space provided Each question is worth 10 points 1 7 In a spreadsheet cell a number such as M is considered to be aan a range b formula c label d value e None of the above 2 71f a spreadsheet cell contained 272 27 2 what number would the cell display a 36 b 18 c 90 d 3888 e None of the above TrueFalse Indicate whether the statement is true or false by placing a T or E in the space by the statement Each question is worth 10 points 3 Clicking on Format gt Cells gt Border allows the user to change the background color of the spreadsheet cell 4 The formula C35A5G is a valid formula in other words it will NOT result in an error message Eile2Study Guide Spreadsheetsdoc Morgan Community College 7 Ag and Business Management 072004 Fill in the blank Read the statement and write in the missing word Each question is worth 10 points 5 The command is used to duplicate the contents of one cell or range once or many times 6 The intersection of one row and one column in a spreadsheet is called a Matching Below are two columns One column has a statement and the second column has possible answers to the statement Select the letter of the item in the second column that best fits the statement in the first column and write the letter in the space provided You will only use four of the 10 possible answers none of the answers will be repeated Each question is worth 10 points 7 The toolbar with the common commands such as File gt Edit gt a formula etc b value 8 Command used to change the name of a file 0 COPY 9 Contents of a spreadsheet cell d 01H that begins with a 2 character 6 Status bar 10 The command to move the f menu bar contents of one or more cells to the I Clipboard g title bar h File gt Save i File gt Save As j File gt Exit FileStudy Guide Spreadsheetsdoc Capstone Project Other Resources Spreadsheet Terms 011 Curriculum CDROM FilezStudy Guide Spreadsheetsdoc Filezsmdy Guide Spreadsheetsdoc Morgan Community College 7 Ag and Business Management Some example Spreadsheets 081404 The table below shows the names of three of the spreadsheet files that the ABM department has developed This list gives an indication of the variety of files available This list is by no means complete Your instructor should have more files if you are interested Spreadsheet Name amp Description View Open Excel Snapshot File Amortize amortizejpg amortizexls This file is used to calculate an amortized loan where all of the necessary information is known View Open with Snapshot Excel Cow Calf Records Cow Calf Cow Calf This file is an example of how a spreadsheet can be used Recordsjpg Recordsxls as a database It could be used without modification for cow calf production records One advanced feature is View Open with the ability to filter the contents of the spreadsheet for a Snapshot M certain criterion see the drop down menu for the breed type For heavy duty databases the appropriate tool is to use Microsoft Access lnvntory lnvntoryjpg lnventoryxls This file shows a manual method of tracking commodity inventory Several students have modified this to track View Open with other items Depending on your business situation it Snapshot M may be better to track this in your accounting software FilezStudy Guide Spreadsheetsdoc Page 6 Morgan Community College 7 Ag and Business Management Study Guide Protecting Your Data Introduction This study guide is intended to give you ideas and experience in protecting your financial analysis information Protecting information includes making backup copies of your data providing safeguards against viruses worms and unauthorized access to your data Overview One of the most exasperating things about computers is that as a technology they are still way more unreliable than a lot of other technological wonders that we take for granted One of the ways that we are troubled by computers is that we occasionally lose information to either hardware failure mistakes in using the computer or by unknowingly allowing viruses to invade our computers The suggestions in this study guide will help you reduce the chances of data loss in the following ways by showing you how to create backup copies of your data by taking your through a step by step process of doing a test restore to prove that the backup copy will work if needed and by explaining some of the terminology and behaviors that are common to the group of programs collectively called viruses or worms We will work through a checklist that will help you gauge your risk of data loss We will also explore some of the more common methods to back up your data and look at ways of restricting others access to your data Not lf but When If you use computers for useful things you will experience some data loss The degree of data loss may be very minor such as the electricity going off while entering a transaction resulting in you having to re enter that transaction once you get the computer running again At the other extreme you may have your entire computer destroyed by fire or other catastrophic event Other events can leave your computer in working condition but leaves you unable to access your data Types of Potential Data Loss When you are missing data it doesn t much matter what sort of data loss it is But it does make a difference when you are looking at strategies for safeguarding the information Here is a list of three types of data loss and brief suggestions to prevent them 0 Human Error This type of data loss is basically an error on the part of the user The computer is working fine the operator has made some sort of mistake such as accidentally deleting a file Or they changed and saved a file they now wish they hadn t Suggestions include routine and systematic backup of the data don t be too tidy with the recycle bin you may be able to retrieve a deleted file from it Saving files under a new name before beginning to modify them File Study Guide 7 Protecting Your Data 1 Morgan Community College 7 Ag and Business Management 0 Logical Error The computer s operating system has encountered an error Generally the more programs you have loaded on your computer and the more programs you have running the greater the likelihood that the computer will have trouble with the file system Suggestions Routine systematic backups emptying the recycle bin running Disk Cleanup followed by Disk Defragmenter all will make the file system as simple as possible for the operating system The less complicated the file system is the less chance there is of logical error 0 Physical Damage The computer s hardware is somehow damaged This could include hard disk failure or something as severe as the destruction of the computer by fire ood etc Suggestions Routine systematic backups off site storage of backups multiple backups so that the existing backup is not destroyed while making the new backup Backups are Essential The only way you can really prevent potential data loss is to make a backup of the information that it can be retrieved if the original information is lost Depending on how much you use the computer the backup can be doing a File gt Save As and saving the file you are working on to a oppy disk On the other hand backups can be as complicated as doing a backup of all the files on the computer that have been changed since the last backup Test Restores are Essential Too Making routine systematic backups can give a person a false sense of security In at least one case we can think of a backup that should have worked was not able to be accessed when it was really needed Making a test restore is essential to prove that the hardware and software is capable of restoring the backup ln Conclusion Maintaining the integrity of you data will require a lot of diligence The first thing is to really consider the work that is done on the computer and have some imagination about what could happen to that data File Study Guide 7 Protecting Your Data 2 Appendix C FineTuning the QuickBooks Statement of Cash Flows The image below shows where you can specify what accounts should be considered operating investing and financing when running a Statement of Cash Flows from QuickBooks and QuickBooks Pro Software If you have the 2000 or 2001 version of QuickBooks you should be able to generate this report The screen below is found in QB 2001 in Company Preferences Reports and Graphs Company Preferences tab Click on Classify Cash to indicate what category the different accounts should be in QuickBooks cautions you not to change income and expense accounts You probably should only modify the asset and liability accounts EJQE 39 t 1 Q I Estimate anDlEE we Check Hill Red Atcm Oust Vend item Memrk Rmnd Find Backup x Ur Summary Revaquot Bast Revaquot Shaw Accmmls by Hal is Am a deem r Bash r Descvivlmn anly Deiaull e e New C N D ems and Deseupudn A m Re dds ed ee In wind 1 iD d d Al 5 5e ue ue sruememueeskem 5 than Mom C A W me sick kee u s M rem 7 7 useudnsuukesuememu seememueeskem seems Emmal Elass y Bash lai cask ndws ydkpnmmsemup mized Revail Lisl Revail Finder Lacale an lnluil ceiliiied deedunund pm Buy ekeeks mkdlees and dusmess ram speemeely desldned im UulEkBDDkS use aculale and campers annual depiecialian mum and keep a iecaid dryduy rked assels J quotitquot 17 a K S a 0 o m Ejs tudy Guldeeldakl Desktup gtgt Address EMQM 129 PM w ll Elll l l l4lLl Y CD Morgan Community College Study Guide amp Appendices Making Your Cash Flow Budget 15 The image below resulted from clicking on the quotClassify Cashquot tab To move an account from one category to another you would just click in the appropriate column 9pmquot Wman a 2 t Esllmale lnvulce 39 me Check Elll Rea Accm Oust Vend llem Mam Rmnd Fwd Backup E 2 W 39Summaw evmls am r quotRevaquot Shaw39Accmmlshy r l l l l a E l Salest WWW l m a balance sheet Wu l m a m an m m We rat RE Saleslax lheaccaunlDnlvhacksnancashlransaclmns k WW j a AccaunlName u alarm Warm Fmancmg Statemem awlm 9 Mn MarkelableSecunlle A SendFam 112 AccaunlsRecelvahle J I m mgr ckln nlmyValue J n Markelweslack asl Spelllng us Evaplm nlawyal 2 A US Supplleslnvenlm I 12 Pl lag nse J 122 IN l enlm mwmgtmps auzedRepmlLlsl l 89quot 128 MachlnelyEEqmp RepmlFmder m t m mm m C 39quotquot 39 quot m Breedrngslack a m elm Lacalea lnlm ll sun la a a K S E o o g l Murgan Cummunlt J VEStudy Gulder Mam lDesktup lAddrESS il Er PM lcdmmmlguamm Emma Morgan Communlty College Study Gulde amp Appendlces Maklng Your Cash Flow Budget 16
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