{"id":"https://openalex.org/W1597589179","doi":null,"title":"Accounting and Finance for Your Small Business","display_name":"Accounting and Finance for Your Small Business","publication_year":2000,"publication_date":"2000-12-15","ids":{"openalex":"https://openalex.org/W1597589179","mag":"1597589179"},"language":"en","primary_location":{"id":"mag:1597589179","doi":null,"is_oa":false,"landing_page_url":"http://digilib.umpalopo.ac.id:8080/jspui/bitstream/123456789/99/1/Accounting%20and%20Finance%20for%20Your%20Small%20Business.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"book","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5109897152","display_name":"Steven M. Bragg","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Steven M. Bragg","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5059059185","display_name":"Eric James Burton","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"E. James Burton","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":26,"citation_normalized_percentile":{"value":0.3139313,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":100},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.4009000062942505,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.4009000062942505,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12544","display_name":"Working Capital and Financial Performance","score":0.1981000006198883,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14239","display_name":"Business, Education, Mathematics Research","score":0.10459999740123749,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/small-business-accounting","display_name":"small business accounting","score":0.8730000257492065},{"id":"https://openalex.org/keywords/small-business-financing","display_name":"small business financing","score":0.8220000267028809},{"id":"https://openalex.org/keywords/responsibility-accounting","display_name":"responsibility accounting","score":0.8690000176429749},{"id":"https://openalex.org/keywords/capital-budgeting","display_name":"capital budgeting","score":0.9359999895095825},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.6100000143051147},{"id":"https://openalex.org/keywords/fraud-prevention","display_name":"fraud prevention","score":0.8740000128746033},{"id":"https://openalex.org/keywords/cash-flow-management","display_name":"cash flow management","score":0.9610000252723694},{"id":"https://openalex.org/keywords/cash-budgeting","display_name":"cash budgeting","score":0.6859999895095825},{"id":"https://openalex.org/keywords/financing","display_name":"financing","score":0.5059999823570251},{"id":"https://openalex.org/keywords/bank-lending","display_name":"bank lending","score":0.7070000171661377},{"id":"https://openalex.org/keywords/debt-financing","display_name":"debt financing","score":0.6940000057220459},{"id":"https://openalex.org/keywords/financial-ratios","display_name":"financial ratios","score":0.6420000195503235},{"id":"https://openalex.org/keywords/performance-measurement","display_name":"performance measurement","score":0.8970000147819519},{"id":"https://openalex.org/keywords/balanced-scorecard","display_name":"balanced scorecard","score":0.9610000252723694},{"id":"https://openalex.org/keywords/breakeven-analysis","display_name":"breakeven analysis","score":0.8939999938011169},{"id":"https://openalex.org/keywords/capacity-utilization","display_name":"capacity utilization","score":0.8159999847412109},{"id":"https://openalex.org/keywords/risk-analysis","display_name":"risk analysis","score":0.8870000243186951},{"id":"https://openalex.org/keywords/risk-management","display_name":"risk management","score":0.8059999942779541},{"id":"https://openalex.org/keywords/insurance","display_name":"insurance","score":0.8970000147819519},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.6589999794960022}],"concepts":[{"id":"https://openalex.org/C128044525","wikidata":"https://www.wikidata.org/wiki/Q1682806","display_name":"Cash flow forecasting","level":3,"score":0.8021554946899414},{"id":"https://openalex.org/C97366136","wikidata":"https://www.wikidata.org/wiki/Q460184","display_name":"Cash flow statement","level":3,"score":0.7760019302368164},{"id":"https://openalex.org/C166819830","wikidata":"https://www.wikidata.org/wiki/Q2025903","display_name":"Operating cash flow","level":3,"score":0.7590655088424683},{"id":"https://openalex.org/C163428354","wikidata":"https://www.wikidata.org/wiki/Q1047513","display_name":"Cash flow","level":2,"score":0.6875181198120117},{"id":"https://openalex.org/C76087492","wikidata":"https://www.wikidata.org/wiki/Q1047352","display_name":"Cash management","level":3,"score":0.6618027091026306},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.6007319688796997},{"id":"https://openalex.org/C184454666","wikidata":"https://www.wikidata.org/wiki/Q140830","display_name":"Cash and cash equivalents","level":4,"score":0.5729736089706421},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4825960397720337},{"id":"https://openalex.org/C207972119","wikidata":"https://www.wikidata.org/wiki/Q5048703","display_name":"Cash on cash return","level":5,"score":0.462564080953598},{"id":"https://openalex.org/C60679458","wikidata":"https://www.wikidata.org/wiki/Q823288","display_name":"Working capital","level":2,"score":0.46070969104766846},{"id":"https://openalex.org/C2777764128","wikidata":"https://www.wikidata.org/wiki/Q189539","display_name":"Loan","level":2,"score":0.416363000869751},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.37006843090057373}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:1597589179","doi":null,"is_oa":false,"landing_page_url":"http://digilib.umpalopo.ac.id:8080/jspui/bitstream/123456789/99/1/Accounting%20and%20Finance%20for%20Your%20Small%20Business.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W635831894","https://openalex.org/W642064707","https://openalex.org/W573427057","https://openalex.org/W7061977693","https://openalex.org/W389160004","https://openalex.org/W1570835317","https://openalex.org/W1501668217","https://openalex.org/W362151475","https://openalex.org/W629407854","https://openalex.org/W424887977"],"abstract_inverted_index":{"Preface.":[0],"Section":[1,112,216],"I:":[2],"Preparing":[3],"to":[4,25,68,108,124,132,156,193],"Operate":[5],"the":[6,26,71,76,115,145,219,222],"Business.":[7,116,223],"Chapter":[8,45,92,117,165,224,248,259,278],"1:":[9],"Budgeting":[10,27,64,78],"for":[11,41,99,186,238],"Operations.":[12],"Definition":[13],"or":[14],"Purpose":[15],"of":[16,21,37,58,73,90,103,137,144,178,182,199,203,221,232,272],"an":[17],"Operating":[18,114,240],"Budget.":[19,147],"Signs":[20],"Budget":[22,31,42],"Ineffectiveness.":[23],"Improvements":[24],"System.":[28],"Responsibility":[29],"Accounting.":[30],"Tracking":[32],"and":[33,51,56,75,88,152,173,262],"Maintenance.":[34],"The":[35,97,244],"System":[36],"Interlocking":[38],"Budgets.":[39,135],"Need":[40,98],"Updating.":[43],"Summary.":[44,85,111,160,215,247,258,277,295],"2:":[46],"Investing":[47],"in":[48],"Long-Term":[49],"Assets":[50],"Capital":[52,59,63,77,172],"Budgeting.":[53,60],"Definitions.":[54],"Overview":[55],"Use":[57,72],"Life":[61],"Cycles.":[62],"Sequence.":[65],"Producing":[66],"Numbers":[67],"Get":[69],"Dollars,":[70],"Forms,":[74],"Model.":[79],"Miscellaneous":[80],"Considerations.":[81],"Product":[82],"Discontinuance.":[83],"Bailout.":[84],"Appendix:":[86,161],"Examples":[87],"Comparison":[89],"Calculations.":[91],"3:":[93],"Basic":[94],"Control":[95,100],"Systems.":[96,101,228],"Types":[102,177,202,231,271],"Fraud.":[104],"Key":[105],"Controls.":[106,110],"When":[107],"Eliminate":[109],"II:":[113],"4:":[118],"Cash":[119,129,133,138,146,150,153,158,162],"Flow":[120,134,139,151,163],"Concerns.":[121],"Cash.":[122,128,142],"What":[123],"Do":[125],"with":[126],"Excess":[127],"Flows.":[130,159],"Introduction":[131],"Indications":[136],"Problems.":[140],"Managing":[141],"Preparation":[143],"Disbursements.":[148],"Net":[149],"Balances.":[154],"Exceptions":[155],"Expected":[157],"Example.":[164],"5:":[166],"Financing.":[167,179,201],"New":[168],"Businesses.":[169],"Zero":[170,174],"Working":[171],"Fixed":[175],"Assets.":[176],"Private":[180],"Placement":[181],"Stock.":[183],"Swapping":[184],"Stock":[185,188,190],"Expenses.":[187],"Warrants.":[189],"Subscriptions.":[191],"How":[192],"Obtain":[194],"a":[195,211],"Bank":[196],"Loan.":[197],"Sources":[198],"Debt":[200],"Loan":[204],"Arrangements.":[205],"Restrictions":[206],"on":[207],"Loans.":[208],"Conditions":[209],"That":[210],"Borrower":[212],"Should":[213],"Seek.":[214],"III:":[217],"Evaluating":[218],"Operations":[220],"6:":[225],"Performance":[226,236],"Measurement":[227],"Financial":[229,233,250],"Ratios.":[230,234,241,243],"Using":[235],"Measurements":[237],"Predictions.":[239],"Other":[242],"Balanced":[245],"Scorecard.":[246],"7:":[249],"Analysis.":[251,253,257],"Risk":[252,263,268],"Capacity":[254],"Utilization.":[255],"Breakeven":[256],"8:":[260],"Taxes":[261],"Management.":[264,269],"Controlling":[265],"Tax":[266],"Liabilities.":[267],"Insurance.":[270],"Insurance":[273],"Companies.":[274],"Claims":[275],"Administration.":[276],"9:":[279],"Reporting.":[280],"Federal":[281],"Government":[282,285,288],"Requirements.":[283,286,289],"State":[284],"Local":[287],"Creditors.":[290],"Equity":[291],"Holders.":[292],"Management":[293],"Reports.":[294],"Index.":[296]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":18},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
