We Moved! As of November 17, 2014, our address is 1629 Telegraph Ave., Suite 200, Oakland, CA 94612. (Our phone numbers remain the same.)
Home » Publications »
Includes CD

Front-Line Finance Manual and CD

$50.00 for NCEO members; $75.00 for nonmembers

A 20% quantity discount will be applied if you are a member (or join now) and order 10 or more of this publication. If you need to order more than the maximum number in the drop-down list below, change the quantity once you have added it to your shopping cart.

Quantity:
This manual has been designed to enable an employee, regardless of his or her experience as a "trainer," to teach basic financial skills to workers in companies with an employee stock ownership plan (ESOP). The manual uses a fictionalized company and financial statement from the employee's own company to provide a step-by-step instruction on teaching the basics of financial statements, ESOP tax advantages, and valuation. If you want to increase participation, thinking like owners, and an understanding of the company and how it really works, Front-Line Finance can help you achieve those goals. Armed with this information, front-line workers will be able to make informed decisions and suggestions around their own activities and the realize the potential for increased company profitability. The manual in the ring binder is the facilitator's manual. The book includes a CD with the participant's manual in Microsoft Word format so the training facilitator can print out as many copies as are needed. The participant's manual uses short, easy-to-understand worksheets which give hands-on experiences to the employees. For each page in the the participant's manual, there is a corresponding lesson plan in the Facilitator's Manual that shows the participant's manual page and discusses how to teach it.

Publication Details

Format: 3-ring binder
Includes CD
Publication date: January 1996
Status: In stock

Contents

Facilitator's Manual in Binder

PART ONE
Facilitator Preparation
Structure and Format of Front-Line Finance
Course Materials
Supporting Participant Progress
Preparing to Present Front-Line Finance
Presenting Front-Line Finance
Adult Learning Issues
Presentation Techniques
A Facilitator's Review of Financial Information

PART TWO
ESOP Basics/Work Sheet and Lesson Plan
Basic Business & Financial Terminology/Work Sheet and Lesson Plan
Introduction to Company Example and the ESOP Loan/Work Sheet and Lesson Plan
The Income Statement/Work Sheet and Lesson Plan
The Balance Sheet/Work Sheet and Lesson Plan
Aspects of Ownership/Work Sheet and Lesson Plan
Cash Flow/Work Sheet and Lesson Plan
ESOP Allocation/Work Sheet and Lesson Plan
ESOP Valuation/Work Sheet and Lesson Plan
Financial Follow-Up/Work Sheet and Lesson Plan
Addendum
Glossary
Warmup

Participant's Manual on CD

ESOP Basics
Basic Business & Financial Terminology
Introduction to Company Example and the ESOP Loan
The Income Statement
The Balance Sheet
Aspects of Ownership
Cash Flow
ESOP Allocation
ESOP Valuation
Financial Follow-Up
Addendum
Glossary

Excerpts

From the Facilitator's Manual (in the binder)

Each module within the facilitator's manual begins with a title page summarizing module content, key course points, recommended time schedule and a preparation checklist. "The Module" then begins by showing corresponding pages from the participant's manual on the left-hand side of this book with facilitator notes and instructions for how to teach and work with this information on the right-hand side. This design enables quick reference to what the participants are seeing as the facilitator proceeds through the material.

Questions and Answers (Q&A) are outlined for the Facilitator. These are designed to encourage the facilitator to ask open-ended questions of the participants. The answers are provided to ensure that the intended issues are discussed in the class session. Also provided are actions that the Facilitator should take, for example, "Discuss the issue of ...." or "Review the participants' responses to ...".

Company Specific Information is the heading given to discussion or exercise suggestions in the Facilitator's Manual. This is designed to assist the facilitator in adapting the module's content to their own company's situation.

It is important for the facilitator to review the manual prior to presenting each module. Only this way can the information be presented in an informal manner in which the facilitator is not reading directly from the notes.

From the Participant's Manual on CD

Review the major balance sheet concepts as were introduced in Module Two.

It always balances - ASSETS = LIABILITIES + OWNERS' EQUITY
It is valid only at ONE POINT IN TIME - like a snapshot
It summarizes what the company OWNS and what it OWES at that moment

One side of the balance sheet is called ASSETS and this side represents everything that the company OWNS. Assets are sub-divided into various categories depending upon their type and ability to quickly be turned into cash.

Accounts Receivable and Inventory are called CURRENT ASSETS because they will be converted into cash within 12 months.

FIXED ASSETS, like buildings or machinery, are essentially long-term parts of the business and are not converted into cash quickly (although they are slowly through depreciation).

OTHER ASSETS can include intellectual property (such as patents), goodwill and other types of investments (such as investments in other companies).

KCP2: Business literacy: knowing how to keep score

Company Specific Information: Which company assets could be turned into cash most quickly if needed to meet expenses, finance an expanded order or pay for maintenance repairs?