1

2

, BOND MBA 2003420067IBM

200682013 1UFJ - M&A - M&A

2014-2 - M&A - M&A - - NPO Startup Weekend/

M&A8BOND MBA

3

MBA:Master of Business Administration

etc.

4

5

6

130

7

8

1

1

9

Agenda

10

1.2.B/SP/L3.4.

11

Facebook

.

12

ACCOUNTTING

!?

13

!?

14

!!!

= book keeping = accounting

15

16

Quiz.

17

5,00035,000

1/355,000=1

1/1=13=3,333

1/1=13=9

Quiz.1 VS

18

106

37.2

Quiz. VS

19

106

37.2

112

610 50012

610 2,00012

20

B/S

P/L

4

3

P/LB/S

.

21

B/SP/L

2. B/SP/L

22

= B/S = Balance Sheet = P/L = Profit and Loss

23

24

300

B/S P/L

25

B/SP/L

B/S

P/L=

P/L

26

P/L-=1P/L

2013 2014 2015P/L+

P/L P/L

P/L

27

28

Quiz.

29

7.8

4000

A B

Quiz.

30

5

C

1

60

B/S

31

B/SP/LB/S

2013 2014 2015P/L+

P/L P/LB/S

B/SB/S

B/S P/L

32 B/S

B/S

P/L=

B/S

33

34

50 100 30 20 100

1

200

35

Quiz. B/S

36

3730

1720

A

2010

H24

450 1,120 670 430 100

P/L

Quiz. 1.80 2.8070

37

3730

1720

A

2010

80

80

3730

1720

B

2010

24

80

56

3730

1720

2010

2. B/SP/L

38 B/SP/L

50 100 30 20 100

1

200

300

500

1000

40

0

B/S P/L

2. B/SP/L

39

210 100 30 20 100

1

200

300

500

1000

40

0

B/S P/L

40

3.

41

42

100

70

30

100

100100

10,000

7,000

3,000

7,000

3,000

2,400

600

100100

10,000

Pls memo!!

Quiz. 10

43 Thinking Time 2MIN.

110100=11,000

7,000

3,000

2,400

600

44 Whats your choice?

A. 660B. 900C. 1,200D. 1,600

D.1,600

45

110100

11,000

7,000

4,000

2,400

1600 10

Quiz. 10

46 Thinking Time 1MIN.

100110=11,000

7,000

3,000

2,400

600

47 Whats your choice?

A. 660B. 900C. 1,200D. 1,600

B.900

48

100110

11,000

7,700

3,300

2,400

900

300

Quiz. 10

49 Thinking Time 1MIN.

90100

7,000

3,000

2,400

600

50 Whats your choice?

A. -400B. 0C. 300D. 540

Quiz. 10

51

90100=9,000

7,000

2,000

2,400

-400

10%

52

10 1,000UP 1,000UP 10 1,000UP 700UP 300UP 10 1,000DOWN 1,000DOWN

53

54 2803004.4!?

3.

55

4.

56

57

58

300150141053030 20

50001,000 190101502530

THINKING TIME

10MIN

59

1

60

1

61

300

5,000

Step1:

62

=

300 150 15050%

5,000 1,000 4,000(80%)

Step1:

63

1005080

:50%

:80%

Step2:

64

50250

50

250

65

:50% 50

:80% 250

50%

80%

(BEP)

(BEP)

BEPBEP

BEP

Step4:

66 ()

:50% 50

:80% 250

(BEP)

(BEP)

1,000,000(5050%)

3,125,000(25080%)

67

50%

80%

(BEP)

(BEP)

50%

80%

(BEP)

(BEP)

68

1

69

300

5,000

25

25

BEP Quiz () () ()

70

BEP

BEP

BEP

BEP

A B

C D

BEP Quiz () () ()

71

BEP

BEP

BEP

BEP

A B

C D

() ()

()

4.

72

()

73

74

100%

70%

30%