... 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 ... Therefore, in order to assess business viability, it is important to analyze profitability. When analyzing profitability, it is usually done in two phases, which are: 1. Profitability in relation ... Receivable Turnover should be in line with credit terms; turnover sliding out of line with credit terms signals increasing danger to liquidity. Inventory Turnover Inventory turnover is computed...
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PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 2 doc
... items of revenue or gain and EXHIBIT 2.6 Nonrecurring items of revenue, gain, expense, and loss included in operating income. Company Nonrecurring Item Expenses and Losses Air T Inc. (2000) Start-up/merger ... follows: 1. On a separate line item within the operating income section of the in- come statement (step one in the nonrecurring items search sequence). 2. Within the operating activities section of the ... Business Earnings 45 expense or loss are either presented as separate line items within the listing of revenues or gain and expense or loss, or are included in an “other income (ex- pense)” line....
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PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 3 pps
... lunch in Boston. He was excited. “Abbey, this is what I have found so far. Setting up a Web site is very easy, but maintaining it and keeping it fresh and exciting so that people want to re- visit ... creativity process, supplies the editing, prints the book, and markets it. Wholesalers like Ingram add value to this system by buying books in large quantity from publishers, warehousing them, and ... slope, find a point that the line intersects and then measure the “rise-over-run” using the y-axis intercept and that point. For this calculation my line intersected the June data at point ($13,500,...
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PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 4 pps
... credit and payment processing, in- ventory management and fulfillment, tracking, and customer-information stor- age and mining. All these systems must talk to one another, which means that interfaces ... the ability to focus all their attention on their primary activity, Web-based marketing and selling, rather than transaction processes and the hiring and training of people involved in these processes. ... latest technology, and you will never have to worry about a customer waiting, updating your interfaces, or hiring and training another IT person,” would be music to their ears. Eric in- sisted that...
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PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 5 pptx
... 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 ... dis- played, it is inflated back to its original form with little or no loss of picture quality. Printers Printer technology has stabilized in recent years, with two standards having emerged, laser printers ... personal financial management, with many links to other personal finance Web sites 154 Understanding the Numbers de cisions, tax services, accounting standards (GAAP and GAAS), continuing education...
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PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 6 potx
... 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 ... financing activities in this exam- ple are increases (decreases) in bank loans outstanding. The bank line of credit is the buffer that keeps assets equal to liabilities and stockholders’ equity. ... budgeting is the process of identifying, evaluating, planning, and financing an organization’s major investment projects. Decisions to expand production facilities, acquire new production machinery,...
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PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 7 docx
... resources. Finally, the reader is invited to visit my own site, at www.smu.edu/∼mvanbred, with its many links and notes on both financial and managerial accounting. NOTES 1. R. Kaplan and D. Norton, ... 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. ... Actual Productivity Rates × Actual Unit Costs 5. Price Indices = Actual Unit Costs/Standard Costs 6. Activity Indices = Actual Productivity Rate/Standard Productivity Rate.” COLLECTING STANDARDS After...
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PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 8 pdf
... benefits associated with employee benefits and capital expenditures, it is not likely that our consultants will be able to af- ford much in the way of employee benefits and capital expenditures in ... limitation of risk in favor of simplicity of operation. Since there is no difference between the entity and its owner, all the liabilities and obligations of the business are also liabilities and ... excessively involves her- or himself in management may forfeit limited liability and be treated, for the purposes of creditors, as a general part- ner, with unlimited personal liability. Mitigating this...
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PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 9 potx
... born and rode the wave of the emerging technology, including Apple, Microsoft, and Intel. In the nineties, it was anything dealing with the Internet. As we enter the twenty-first century, it appears ... 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 ... kept and filed and occa- sionally looked back upon for the lessons you have learned. I find writing a business plan, although daunting, exciting and creative, especially if I am working on it with...
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PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 10 pps
... factoring in points and origination fees and assuming the mortgage will not be prepaid. RECENT INNOVATIONS IN CAPITAL BUDGETING Recent years have seen the introduction of two new capital budgeting ... methods and schedules. Windfall Profit and Windfall Tax In order to compute windfall profit and windfall tax, we must be able to track an asset’s book value over its life. Book value is the initial ... NoDebt’s equity is $1 million, since debt plus equity must equal assets—the balance- sheet equality. Since SomeDebt is financed with an equal mix of debt and eq- uity, its debt must be worth $500,000, and...
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PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 11 potx
... 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 ... time during which it could earn him additional income with no offsetting expense. In a sense, he would be receiving his salary in advance while not paying any income tax until he earned it. Morris ... and Business Decisions 321 by a healthy long-term capital gain. Thus, an investor with high taxable income could be offered short-term pass-through tax losses with a nice long-term gain waiting...
Ngày tải lên: 05/07/2014, 13:20
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