MaRS Library

The MaRS Library contains articles, templates, reports, workbooks, reference guides and videos covering a range of topics, including accounting, funding, governance, intellectual property, leadership, legal issues, marketing, product management, selling, social innovation, strategy and talent.

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Supported by the Business Acceleration Program

 

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Article

06 Dec 2009

Cash flow: Cash in, cash out through operations, financing and investing

Money moves through a company (“cash flow”) via three main channels: operations, financing and investing.

Article

06 Dec 2009

Closing entries

At the end of the fiscal period, accountants close certain accounts in order to prepare the financial statements.

Article

06 Dec 2009

Closing process: Overview

At the end of the fiscal period, accountants close the temporary accounts. This overview describes the closing process.

Article

06 Dec 2009

Accounting mechanics: An example of financial statements

This sample financial statement highlights the relationship between the different parts of the financial statements.

Article

06 Dec 2009

Financial statements: Balance sheet and income, retained earnings and cash flow statements

Financial statements describe the profitability and value of a business, and have four main components.

Article

06 Dec 2009

Financial statements: Research in Motion (RIM)

The following consolidated financial statements demonstrate how the accounts from one statement affect another.

Article

06 Dec 2009

Fiscal period

The fiscal period represents a periodic set amount of time for which a business reports on its financial performance.

Article

06 Dec 2009

Fiscal period assumption

The fiscal period assumption entails that accounting take place over periodic and set time frames of equal duration.

Article

06 Dec 2009

Going concern concept

The going concern concept assumes that a company will stay in business during and beyond the next fiscal period.

Article

06 Dec 2009

Journal entries: Credits and debits

Journal entries have two sides: they record both an equal debit and credit for every business transaction.

Article

06 Dec 2009

Current liabilities and long-term liabilities on the balance sheet

Two main types of liabilities exist: current liabilities and long-term liabilities. Both are financial obligations.

Article

06 Dec 2009

Revenue (definition)

Revenue: definition: the measure of assets generated by a company’s business operations during a set period.

Article

06 Dec 2009

Shareholders’ equity, or net worth (definition)

Shareholders’ equity, or net worth: The net worth of a company equals the total assets minus the total liabilities.

Article

06 Dec 2009

Using your business plan’s executive summary to attract investors

The executive summary is a key document for entrepreneurs and new companies looking for investors.

Article

06 Dec 2009

Chairperson (definition)

Chairperson: head of a corporation or board of directors, or one who presides over a meeting.

Article

06 Dec 2009

Financing Social Enterprises: Government grants, corporate funders, foundations, bootstrapping or funders and investors?

Financing for social enterprises can come from many locations including corporate funders, government grants, bootstrapping or philanthropic foundations.

Article

06 Dec 2009

A strategy canvas: A tool for developing a differentiation strategy for technology products

Companies can use a strategy canvas to develop a competitive differentiation strategy for new technology products.

Article

06 Dec 2009

Cash versus accrual accounting

Two principal accounting methods exist to record business transactions: cash accounting and accrual accounting.

Article

06 Dec 2009

Gross margin (definition)

The gross margin is what remains after you divide your gross profit by your net sales.

Article

06 Dec 2009

Canada’s four business structures: Sole proprietorship, partnership, corporation and cooperative

In Canada, four ways exist to structure your business: sole proprietorship, partnership, corporation and cooperative.

Article

06 Dec 2009

T-accounts

In the ledger, accountants keep a running balance of the funds in different accounts using a system called a T-account.

Article

06 Dec 2009

Working capital (definition): Its relationship to current liabilities and current assets

Working capital is what remains on the balance sheet after current liabilities are subtracted from current assets.

Report

04 Dec 2009

A Bright Future for Diagnostic Imaging in Ontario

This report focuses on diagnostic imaging and the Ontario-grown companies that are breaking new ground to bring cutting-edge imaging capabilities to the world. 

Video

13 Nov 2009

Impact Investing: Building prosperity outside the mainstream

A discussion with Rt. Hon. Paul Martin and Bill Young, moderated by John Tory with Ilse Treurnicht. How can market forces be used to effectively solve social challenges in Canada? How can social purpose businesses impact social and environmental change in Canada, and how with changes to the Canada Revenue Agency regulations and better tax … Read More

Report

04 Sep 2009

Molecular Diagnostics: New tools for evidence-based medicine

This white paper highlights some of the developments fueling the medical diagnostic (Dx) industry — including accomplishments and promise as well as the challenges facing the sector. 

Video

18 Jun 2009

Net Change Week – Wired Wednesday

MaRS – Building Canada’s next generation of global technology companies. www.marsdd.com

Video

13 Jun 2009

Net Change Week – Ric Young

MaRS – Building Canada’s next generation of global technology companies. www.marsdd.com

Video

28 May 2009

"Been There" with Sean O’Dea

Charles Plant, MaRS advisor, interviews Sean O’Dea, one of the men behind Second Cup. From one tiny store to a national coffee retailing powerhouse, listen in as Sean talks about the highs and lows of the caffeine business and how tough times led to the business model innovation that forever changed the way the world … Read More

Report

07 Apr 2009

Social Entrepreneurship: Social Venture Finance

Social entrepreneurs are mobilizing talent and capital from both the public and private sectors to address complex societal challenges. But many promising social ventures fail to achieve their true potential due to limited access to resources. This introductory report to social venture financing will be the first in a series discussing the opportunities and challenges in the social finance ecosystem.

 

Video

03 Apr 2009

Entrepreneurship 101 2008/09 – Human Capital: Building high performance teams for your start-up’s success

Speaker: Lance Laking Every start-up encounters speed bumps on the highway of growth. It’s the people on your team who will enable your company to power through them. Skills and capabilities must evolve as you grow. You’ll need to navigate advisory and other boards, recruit well and have effective team communication and a CEO who … Read More

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