Evaluating your client's debt position.

The National Public AccountantVol. 38 Nbr. 9, September 1993

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Summary


There are several aspects an accounting practitioner must consider in analyzing the debt position of his or her client. The first thing that should be examined are the client characteristics, such as present income, marital status and other personal details which can have some bearing on finances. The maximum amount of debt the client can handle should be determined. Several tips on how to manage debt properly are presented.

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Evaluating your client's debt position.

This article looks at one aspect of personal financial planning--the management of personal debt including the mortgage on a home. We first begin with general personal financial planning considerations by discussing client characteristics. We then turn our attention to how much debt the client can handle, whether debt is being managed properly, determining the cost of credit, whether a loan should be paid off early, what price to pay for a home, how much can one afford to spend for housing and refinancing of a home.

Client Characteristics

When doing personal financial planning for clients, you should take into account present income and desired future income, possible inheritances, net worth, age and health (e.g., younger clients are more concerned with reducing taxes, middle-age individuals look...

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