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The Business Professor
Profit Center Performance - Variable and Absorption Income Statements
Measuring the performance of a profit center is based upon the reporting of profits and losses. Pursuing an absorption or variable costing approach for inventory will alter the gross profit calculation.
The Business Professor
Pro Forma Financial Statements
Pro Forma Financial Statements or Pro Forma are used to project the peformance of a business or project. This video explains how to create pro forma financial statements - namely the balance sheet, income statement, and cash flow statement.
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Understanding Provisions and Reserves: Lessons from Mom and Business
The video explains the concepts of provisions and reserves in business and relates them to how a household budget is managed by a mother. It provides examples of different types of provisions and reserves and their characteristics. The...
The Business Professor
Pro Forma Financial Statements
Pro Forma Financial Statements or Pro Forma are used to project the peformance of a business or project. This video explains how to create pro forma financial statements - namely the balance sheet, income statement, and cash flow statement.