... businesses, or thinking of doing so. ã Business people in nonfinancial positions who want to be better versed in financial matters. ã BBA or MBA alumni who want a refresher in finance and accounting. 26 ... amount of income available for paying interest is simply earnings be- fore interest and before income taxes. (Business interest expense is deductible for income tax purposes; therefore, income taxes ... provid- ing free roadside assistance and loaner cars when customer cars are being serviced. 2. Maintaining prices but reducing the quantity of product in the pack- age. Candy bar manufacturers and...
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PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 2 doc
... (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 found in the other-income -and- expense ... listed in Exhibit 2.13 represent changes in accounting estimates as opposed to accounting principles. Changes in depreciation method are changes in accounting principle, whereas changes in depreciable...
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PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 3 pps
... “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- store promotion and the final ... cases of dumping have involved the textile and steel industries. Another recent case of dumping concerned Japanese auto companies accused by U.S. competitors of dumping minivans in this country. Also,...
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PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 4 pps
... 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 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 are suboptimal in scale and soon obsolete? In you spending...
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PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 5 pptx
... 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 media is becoming increas- ingly ... American Accounting /Accounting/ raw/aaa Association Financial Management Site www.fma.org Homepage of the Financial Management Association International, with lots of useful information and many links...
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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 ... 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 borrowed carry an interest ... on budgeting from a business perspective, many of the principles are also applicable to individuals in the planning of their personal finances. 192 Understanding the Numbers extend linearly with...
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PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 7 docx
... family law, and so on, right down to individual lawyers in the firm. And knowing what has happened in the past, they have an excellent tool for beginning to plan for the future. I think we should be doing ... 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. ... cost into a quasi-variable cost by finding and using the appropriate cost driver. “Controlling fixed costs is also a matter of scale. Consider the machine again. Assume one has just one machine...
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PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 8 pdf
... (preferably in writing) setting forth their understandings on the many issues which will arise in such an arrangement. Principal among these are the investments each will make in the business, the ... filing an application with the state government and paying the 234 Planning and Forecasting time to cash in on their efforts as founders and promoters. The survival of the business as a whole in ... are publicly traded) and will rarely be sig- nificant to a small business such as those described at the beginning of this PART TWO PLANNING AND FORECASTING Choosing a Business Form 235 of existence...
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PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 9 potx
... 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 and Forecasting three ... Many new com- panies were 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...
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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 ... rate. Borrowing from a bank or selling bonds to raise funds is known as “debt financing.” Issuing stock to raise funds is known as “equity financing.” Equity financing is an alternative to debt financing, ... volatile: 48% in good times and 0% in bad times. This is the third EXHIBIT 10.6 Performance of NoDebt Inc. and SomeDebt Inc. NoDebt Inc. (thousands) SomeDebt Inc. (thousands) Net Earnings Good Times...
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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 ... 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 remaining. If, however, Morris ... option and again upon exercise. Upon sale of the underlying stock, the employee includes in taxable income the difference between the price received and the total paid for the stock and op- tion and...
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