The four titles in the Small Business Financial Kit (The Accounting Equation, The Balance Sheet, Cash Flow, and The Income Statement) have been produced over the past few years as part of an ongoing series to aid small businesses. We watched The Accounting Equation and Cash Flow. The Accounting Equation uses an on-camera host to explain what source documents are (receipts, invoices, etc.) and how they're entered into the various accounting books used in small businesses (chart of accounts, general ledger, balance sheet, etc.). Good graphics and numerous examples make the concepts easy to understand and the instruction simple to follow. Along with The Balance Sheet and The Income Statement, The Accounting Equation was produced in 1988. Cash Flow, made in 1991, represents a shift in approach to the subject matter. The same on-camera host appears, but then we're introduced to the fictional company of CalTron Industries, run by Cal, who appears to be having some cash flow problems. Cal and his stereotypical secretary Betty work through a tiresome skit before settling on the bright idea of calling the "host" for help. Once he arrives, viewers begin to get some advice about calculating working capital, collecting receivables, short term cash planning, and meeting financial obligations on time. Unfortunately, the Cal/Betty routine is still maintained (and still tiresome). Unlike The Accounting Equation, where the emphasis was on information, the emphasis in Cash Flow is on entertainment (and it's pretty paltry entertainment). Still, there is a lot of useable information here in a nicely packaged, and extremely affordable (for business tapes) series. A 111page workbook (which does include fill-in-the-blank exercises that can be removed) and two audiotapes (Financial Ratios and The Business Plan) are also available for the total package price - including all four videotapes-of $199.75. Recommended. (Available from: Greatapes, 1523 Nicollet Ave., Minneapolis, MN 55403; 1-800-2798284.)
Small Business Financial Kit
(198$ 1991) 4 tapes, approx. 30 m. each. $39.95 each. Greatapes. Public performance rights included. Color cover. Vol. 7, Issue 2
Small Business Financial Kit
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