PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 2 doc

... 18,685 22 5, 026 Equity in income of joint ventures 4 ,26 2 1,947 2, 925 Net income $ 28 ,959 $ 20 ,6 32 $ 22 7,951 Note: Per share amounts omitted. SOURCE : Shaw Industries Inc., annual report, January 20 00, ... Shaw Industries Inc. (in thousands). Year Ended Jan. 3 Jan. 2 Jan. 1 1998 1999 20 00 Net sales $3,575,774 $3,5 42, 2 02 $4,107,736 Cost of sales $2, 680,4 72 $2, 6...

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... 20 6 Understanding the Numbers Price Indices “If you only examine Panel A of Exhibit 7 .2, ” Jane said, “you will think that net income leaped 62% and that the reason for the dramatic increase ... budget. Now, after adjust- ing for sales volume, we find that instead of that dramatic increase of 62% in net income, there was a 19% drop in net income from budget. Using that same basis of...

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... S-K (§ 22 9.508 of this chapter) . Item 9. Description of Securities to Be Registered. Furnish the information required by Item 20 2 of Regulation S-K (§ 22 9 .20 2 of this chapter) . Item 10. Interests ... registrant: (a) Information required by Item 101 of Regulation S-K (§ 22 9.101 of this chapter) , description of business; (b) Information required by Item 1 02 of Regulation S-K...

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... Citicorp and Travelers Inc. announced their merger in 1998, incremental revenue was a key factor: Incremental Revenues − Incremental Costs − Incremental Taxes − Incremental Investment in New Working ... overlooked by managers and researchers in finance and accounting is culture. Two types of culture can come into play in an acquisition. One is corporate or industry culture a...

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... 4,846 Short-term investments 12, 261 18,9 52 Accounts receivable 2, 245 3 ,25 0 Other 2, 221 3 ,26 0 Total current assets $21 ,7 02 $30,308 Property and equipment, net $ 1,611 $ 1,903 Investments 15,3 12 19,939 Total ... businesses, or thinking of doing so. • Business people in nonfinancial positions who want to be better versed in financial matters. • BBA or MBA alumni who want...

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... 1. 725 Least squares 90 2. 733 Cost-Volume-Profit Analysis 125 9. To compute the slope, find a point that the line intersects and then measure the “rise-over-run” using the y-axis intercept and ... 5,000 Revenue $25 0,000 $25 0,000 $ 0 $25 0,000 Relevant costs: Printing $175,000 $150,000 $ 0 $150,000 Logistics 50,000 25 0 0 25 0 10% site referral 25 ,000 0 0 0 5% Web site expense 12...

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... Web-based marketing and selling, rather than transaction processes and the hiring and training of people involved in these processes. In addition, the avoidance of investment in this type of infrastruc- ture ... credit and payment processing, in- ventory management and fulfillment, tracking, and customer-information stor- age and mining. All these systems must talk to on...

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... =SUM(B5:G5) Operating Expenses Salaries =$B 22* B3 =$B 22* C3 =$B 22* D3 =$B 22* E3 =$B 22* F3 =$B 22* G3 =SUM(B8:G8) Benefits =$B23*B3 =$B23*C3 =$B23*D3 =$B23*E3 =$B23*F3 =$B23*G3 =SUM(B9:G9) Rent =3 ,20 0 =3 ,20 0 =3 ,20 0 =3 ,20 0 =3 ,20 0 =3 ,20 0 =SUM(B10:G10) Utilities 4,300 4,750 3,790 4,100 3,100 2, 800 =SUM(B11:G11) Advertising =$B24*B3 ... 176,4 72 Benefits 11 ,20 0 14,000 15, 120...

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... 108000 23 000 23 000 23 000 23 000 23 000 23 000 23 000 23 000 23 000 26 300 25 800 26 000 26 500 27 800 29 900 43700 522 00 720 00 34 72 34 72 34 72 34 72 34 72 34 72 34 72 34 72 34 72 922 22 909 72 914 72 927 22 959 72 10 122 2 ... 15907 327 1 32 299 637 14 82 2 827 11754 16984 29 541 121 62 122 94 125 93 1 323 1 14713 17540 29 294 4 627 8 75819 199895 2...

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... (percent) Corporate income (thousands) 0 10 20 30 40 50 22 5 8 CHOOSING A BUSINESS FORM Richard P. Mandel THE CONSULTING FIRM Jennifer, Jean, and George had earned their graduate business degrees to- gether and ... state’s minimum incorporation fee (e.g., 20 0,000 shares for $20 0 in Massachusetts) and then issue only 10,000 or so, leaving the rest on the shelf for future financin...

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