Business Finance

1. Long term

1.1. Expenditure

1.1.1. Land

1.1.2. Buildings

1.1.3. Plant

1.1.4. Fixtures

1.2. Finance

1.2.1. Issue of shares

1.2.2. Long term loans

1.2.3. Retained profits

1.2.4. Debentures

1.2.5. Sale and leaseback

1.2.6. Grants

2. Definitions

2.1. Current expenditure

2.2. Capital expenditure

2.3. Fixed asset

2.3.1. Medium term

2.3.2. Long term

2.4. Factoring

2.5. Debenture

2.6. Sale and leaseback

3. Short term

3.1. Expenditure

3.1.1. Wages

3.1.2. Insurance

3.1.3. Electricity

3.1.4. Stock

3.2. Finance

3.2.1. Own cash

3.2.2. Use of creditors

3.2.3. Overdraft

3.2.4. Factoring debtors

3.2.5. Accruals/ expenses due

4. Medium term

4.1. Expenditure

4.1.1. Computers

4.1.2. Delivery vans

4.1.3. Furniture

4.1.4. Photocopiers

4.2. Finance

4.2.1. Term loan

4.2.2. Hire purchase

4.2.3. Leasing