PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 18 pot

... different. BUSINESS VALUATION STANDARDS Professional business appraisers follow certain standards when doing business valuations. Business valuation standards include the following: Uniform Standards ... values would represent changes in accounting estimates. Changes in accounting principles: A change in the accounting treatment ap- plied to a particular area of accounting. The m...

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... incurred in the manufacturing process. Beginning and end- ing inventories consist of raw materials, work -in- process, and finished goods. Administrative Expense Budget (7–10) The expected administrative ... in the bud- geted income statement is budgeted after-tax net income. Nonoperating items in C&G’s income statement include interest income and interest expense. Amounts bor...

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... writing any business plan is getting started. Com- piling the data, shaping it into an articulate story, and producing the finished product can be a daunting task. The best way to attack a business ... manipulated in tables and graphs. RDS Bizsuite Linked databases providing data and full-text searching on firms. Bloomberg Detailed financial data and analyst reports. 276 Planning a...

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... by classifying taxable income and loss in three major categories: active, portfolio, and passive. Active income consists mainly of wages, salaries, and bonuses; portfolio income is mainly interest and ... 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 shares remain...

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... changes in the accounting for currency derivatives were introduced with the issuance of SFAS No. 133, Accounting for Derivative Instruments and Hedging. 37 Initial required application of the standard ... earnings 180 (income statement) 27 Total liabilities and equity $2,600 $1,544 364 Planning and Forecasting EXHIBIT 12.5 Hedging with forward contracts. Company Hedging Targets A...

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... 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 ... added: • Chapter 1: Using Financial Statements • Chapter 3: Cost-Volume-Profit Analysis • Chapter 5: Information Technology and You • Chapter 6: Forecasts and Bud...

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... (1999) Aircraft engines, automotive Avco Financial parts, and finance Services Watts Industries Inc. (1999) Valves for plumbing, heating Industrial oil and gas and water quality industries businesses SOURCES : ... separate line items within the listing of revenues or gain and expense or loss, or are included in an “other income (ex- pense)” line. A sampling of nonrecurring items...

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... “rise-over-run” using the y-axis intercept and that point. For this calculation my line 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 ... buying books in large quantity from publishers, warehousing them, and selling in smaller quantities to bookstores. Of course, the last piece is the bookstore, where in- sto...

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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 ... fulfillment, tracking, and customer-information stor- age and mining. All these systems must talk to one another, which means that interfaces must be maintained. This...

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... cost as little as $100. In higher-priced inkjet printers, print quality is excellent in black -and- white and color. Today many people are using high-end inkjet printers to print pictures taken with ... Understanding the Numbers Internet Multimedia The Internet provides an amazing plethora of information, and not just in text or still-picture format. Video and audio streaming medi...

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