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Unit 3.7

Horizontales
Expenditure in the working capital cycle
The transfer of money into and out of an organisation
Money that a business owes that needs to be repaid within the next 12 months
The value of cash left in a business at the end of each month
Items with a monetary value that belong to a business
Resources owned by a business not intended for resale within the next twelve months to generate revenue for the business
The time interval between cash outflows for costs of production and cash inflows from customers who receive their finished goods and services
(Total revenue) - (total costs)
The cash that is left over after cash outflows have been accounted for from the cash inflows
When a business does not have enough cash to pay its current liabilities
Liquid resources owned by a business
When a business attempts to expand too quickly without the sufficient resources to do so
The ability of a business to convert assets into cash quickly without a fall in its value
Verticales
Businesses that have sold goods or services on credit
Customers who have purchased goods or services on credit
Costs not directly associated with the production process
Records the actual cash inflows and outflows of a business during a specified period
A financial document that shows the predicted future cash inflows and outflows for a business during a trading period
A current asset that represents that actual money a business has
Where a firm's working capital is insufficient to meet its current liabilities
The physical goods that a business has in its possession
The value of cash in a business at the beginning of each month