Edition |
2nd ed. |
Description |
iv, 316 pages ; 23 cm |
Note |
Includes index. |
Contents |
Organization of the Book -- Additional Background -- Accounting Defined -- Generally Accepted Accounting Principles -- Financial Analysis -- Some Additional Perspectives on the Planning Process -- pt. 1 Understanding Financial Information -- 1. The Balance Sheet -- Expenses and Expenditures -- Assets -- Important Accounting Concepts Affecting the Balance Sheet -- Liabilities -- Stockholders' Equity -- Total Liabilities and Stockholders' Equity -- Additional Balance Sheet Information -- Analysis of the Balance Sheet -- 2. The Income Statement -- Analysis of the Income Statement -- 3. The Statement of Cash Flows -- Sources of Funds -- Uses of Funds -- Statement of Cash Flows -- Financial Practice Review -- Analyzing the Statement of Cash Flows -- 4. Generally Accepted Accounting Principles: A Review and Update -- The Fiscal Period -- The Going Concern Concept -- Historical Monetary Unit. |
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Conservatism -- Quantifiable Items or Transactions -- Consistency -- Full Disclosure -- Materiality -- Significant Accounting Issues -- 5. The Annual Report and Other Sources of Incredibly Valuable Information -- The Annual Report -- The 10-K Report -- The Proxy Statement -- Other Sources of Information -- The Securities and Exchange Commission -- pt. 2 Analysis of Financial Statements -- 6. Key Financial Ratios -- Statistical Indicators -- Financial Ratios -- Liquidity Ratios -- Ratios of Working Capital Management -- Measures of Profitability -- Financial Leverage Ratios -- 7. Using Return on Assets to Measure Profit Centers -- Assets -- Revenue -- After-Tax Cash Flow (ATCF) -- Return on Assets: Its Components -- 8. Overhead Allocations -- Problems That Arise from Cost Allocation -- What About the IRS and GAAP? -- Effect on Profits of Different Cost Allocation Issues -- pt. 3 Decision Making for Improved Profitability. |
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9. Analysis of Business Profitability -- Chart of Accounts -- Fixed Costs -- Variable Costs -- Development of Fixed-Cost Estimates -- Development of Variable-Cost Estimates -- Breakeven Calculation -- Variance Analysis -- 10. Return on Investment -- What Is Analyzed? -- Why Are These Opportunities Analyzed So Extensively? -- Discounted Cash Flow -- Present Value -- Discounted Cash Flow Measures -- Risk -- Capital Expenditure Defined -- The Cash Flow Forecast -- Characteristics of a Quality Forecast -- Establishing the ROI Target -- Analytical Simulations -- Comprehensive Case Study -- pt. 4 Additional Financial Information -- 11. Financing the Business -- Debt -- Equity -- Some Guidance on Borrowing Money -- 12. Business Planning and the Budget -- S.W.O.T. Analysis -- Planning -- Significant Planning Guidelines and Policies -- Some Additional Issues -- A Guide to Better Budgets -- Preparation of the Budget -- 13. Selected Business Readings -- Profitability During Tough Times -- Do the Right Thing. |
Summary |
"Filled with crystal-clear examples, the book helps you understand: balance sheets and income/cash flow statements; annual reports; fixed-cost and variable-cost issues; financial analysis, budgeting, and forecasting; and much more"--Back cover. |
Subject |
Accounting.
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Finance.
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Accounting. (OCoLC)fst00795379
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Finance. (OCoLC)fst00924349
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Accounting.
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Finance.
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Added Title |
Finance and accounting for nonfinancial managers |
ISBN |
9780814416242 (alk. paper) |
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0814416241 (alk. paper) |
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