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Front-Line Finance Manual and CD
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Format: 3-ring binder
Publication date: January 1996
Status: In stock
Facilitator's Manual in BinderPART ONE
Structure and Format of Front-Line Finance
Supporting Participant Progress
Preparing to Present Front-Line Finance
Presenting Front-Line Finance
Adult Learning Issues
A Facilitator's Review of Financial Information
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
Participant's Manual on CDESOP Basics
Basic Business & Financial Terminology
Introduction to Company Example and the ESOP Loan
The Income Statement
The Balance Sheet
Aspects of Ownership
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 CDReview 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?