PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 6 potx

... 8000005 968 9 59821 60 120 60 758 62 240 65 067 768 21 93805 1233 46 85 968 9 859821 860 120 860 758 862 240 865 067 8 768 21 893805 9233 46 11 163 16 11 163 92 1120532 1131051 1149888 1248389 1354700 1532492 1 562 669 327 ... 2743005 468 71 550419 558031 572022 594331 69 6304 8 060 87 987351 1021000 62 5000 62 5000 62 5000 62 5000 62 5000 62 5000 62 5000 62 5000 62 5000−55555 −59027 62 499 65 971 69 443 −72915 − 763 87 −79859 −83331 569 445 ... −83331 569 445 565 973 562 501 559029 555557 552085 54 861 3 545141 54 166 911 163 16 11 163 92 1120532 1131051 1149888 1248389 1354700 1532492 1 562 669 0 0 0 0 0 0 0 8042 1 460 36 167 700 169 000 172250 180700...

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 9 potx

... manipulated in tables and graphs.RDS Bizsuite Linked databases providing data and full-text searching on firms.Bloomberg Detailed financial data and analyst reports.2 76 Planning and Forecastingthree ... writing any business plan is getting started. Com-piling the data, shaping it into an articulate story, and producing the finishedproduct can be a daunting task. The best way to attack a business ... Many new com-panies were born and rode the wave of the emerging technology, includingApple, Microsoft, and Intel. In the nineties, it was anything dealing with theInternet. As we enter the twenty-first...

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 11 potx

... 80 of the 100 out-standing shares and Lisa and Brad each own 10, a corporate redemption agree-ment leaves Lisa and Brad each owning half of the 20 outstanding sharesremaining. If, however, Morris ... ofthem vying for power and influence. He determined that the only workable so-lution would be to break the two businesses apart once again, leaving the tworivals in charge of their individual ... option and again upon exercise.Upon sale of the underlying stock, the employee includes in taxable income thedifference between the price received and the total paid for the stock and op-tion and...

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 12 potx

... $0 .66 $ 132Accounts receivable 100 0 .66 66 Inventory 300 0 .62 1 86 Property and equipment 2,000 0.58 1, 160 Total assets $2 ,60 0 $1,544Accounts payable$ $ 400 0 .66 $ 264 Notes payable 1,020 0 .66 ... $ 200 $0 .66 $ 132Accounts receivable 100 0 .66 66 Inventory 300 0 .62 1 86 Property and equipment 2,000 0.58 1, 160 Cost of sales 60 0 0 .62 372SG&A expense 40 0 .62 25Depreciation 60 0.58 35Tax ... payable 1,020 0 .66 67 3Common stock 1,000 0.58 580Retained earnings 180 (income statement) 27Total liabilities and equity $2 ,60 0 $1,544 364 Planning and ForecastingEXHIBIT 12.5 Hedging with forward...

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 1 pdf

... 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 a refresher in finance and accounting. 26 ... from financing (b) (111,000) Negative cashTotal sources of cash (a + b) $ 16, 60028 Understanding the NumbersUSING FINANCIAL RATIOSSome important points to keep in mind when using financial ... $ 49 ,60 0 $ 69 ,000Rent 36, 000 49,400 54,400Phone and utilities 14,400 19,400 26, 000Depreciation 3 ,60 0 3 ,60 0 3 ,60 0Interest 6, 000 6, 000 6, 000Total expenses $100,000 $128,000 $159,000Income...

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 2 doc

... (1999)Aircraft engines, automotive Avco Financial parts, and finance ServicesWatts Industries Inc. (1999)Valves for plumbing, heatingIndustrial oil and gas and water quality industriesbusinessesSOURCES: ... (income), net (7,032) 4 ,67 6 1,319Income before income taxes 30,283 57,092 382,387Provision for income taxes 5,5 86 38,407 157, 361 Income before equity in income of joint ventures 24 ,69 7 18 ,68 5 ... separate line items within the listing ofrevenues or gain and expense or loss, or are included in an “other income (ex-pense)” line. A sampling of nonrecurring items found in the other-income -and- expense...

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 3 pps

... 100.00%CVP target $1,115,9 86 Mix % allocation $ 462 ,585 $ 566 ,66 7 $ 86, 735 $1,115,9 86 Variable cost 71.3% 329,592 71.4% 404, 762 48.0% 41 ,63 3Contribution margin $132,993 $ 161 ,905 $45,102 $ 340,000Divide ... 43.75% 6. 25% 100.00%CVP target $1,128 ,63 1Mix % allocation $ 564 ,315 $493,7 76 $70,539 $1,128 ,63 1Variable cost 71.3% 402,075 71.4% 352 ,69 7 48.0% 33,859Contribution margin $ 162 ,241 $141,079 $ 36, 680 ... “rise-over-run” using the y-axis intercept and that point. For this calculation myline intersected the June data at point ($13,500, $15,500) so my rise was $11,500($4,000 to $15,500 in Total Cost) and my...

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 4 pps

... Web-based marketing and selling, rather thantransaction processes and the hiring and training of people involved in theseprocesses. In addition, the avoidance of investment in this type of infrastruc-ture ... fulfillment, tracking, and customer-information stor-age and mining. All these systems must talk to one another, which means thatinterfaces must be maintained. This interfacing is a nightmare ... investors see the value in your using their investment dol-lars and your creative energy to build transaction-processing systems that aresuboptimal in scale and soon obsolete? In you spending...

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 5 pptx

... 1 ,60 0 8 ,62 0Total operating expenses 54,800 66 ,850 70, 360 67 ,220 68 ,570 78,900 4 06, 700Net profit before taxes 45,200 58,150 64 ,64 0 59,780 63 ,430 76, 100 367 ,300Income taxes 11,300 14,538 16, 160 ... =G3-G14 =SUM(B 16: G 16) Income taxes=$B25*B 16 =$B25*C 16 =$B25*D 16 =$B25*E 16 =$B25*F 16 =$B25*G 16 =SUM(B17:G17)Net profit after taxes =B 16- B17 =C 16- C17=D 16- D17 =E 16- E17 =F 16- F17 =G 16- G17=SUM(B18:G18)AssumptionsCosts ... server Print server Internet/mail serverLaptopLaptopPrintersInternetFilesFiles 166 Understanding the Numberson your local network as well as to any other network within your WAN, including...

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 7 docx

... 2 06 Understanding the NumbersPrice Indices“If you only examine Panel A of Exhibit 7.2,” Jane said, “you will think that netincome 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 samebasis of comparison, ... questions and answers on this and many other accounting topics. The Institute of Management Accountants maintains a site at www.imanet.org that provides all kinds of managerial accounting resources....

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