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The essentials of finance and accounting for nonfinancial managers /
This third edition of a popular crash course for managers helps you make sense of financial data, assess performance, and channel efforts into the most promising areas. Packed with the latest information on federal regulations, pertinent GAAP rules, global trends that can impact the financial pictur...
| Clasificación: | Libro Electrónico |
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| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
New York :
AMACOM, American Management Association,
[2016]
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| Edición: | Third edition. |
| Colección: | Business professional collection
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| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Cover; Title; Copyright; Contents; Introduction; Organization of the Book; Additional Background; Accounting Defined; Generally Accepted Accounting Principles; Financial Analysis; Some Additional Perspectives on the Planning Process; Part 1: Understanding Financial Information; 1. The Balance Sheet; Expenses and Expenditures; Assets; Important Accounting Concepts Affecting the Balance Sheet; Liabilities; Stockholders' Equity; Total Liabilities and Stockholders' Equity; Additional Balance Sheet Information; Analysis of the Balance Sheet; A Point to Ponder; 2. The Income Statement.
- Analysis of the Income Statement; 3. The Statement of Cash Flows; Sources of Funds; Uses of Funds; Statement of Cash Flows; Analyzing the Statement of Cash Flows; 4. Generally Accepted Accounting Principles: A Review and Update; The Fiscal Period; The Going Concern Concept; Historical Monetary Unit; Conservatism; Quantifiable Items or Transactions; Consistency; Full Disclosure; Materiality; Significant Accounting Issues; 5. The Annual Report and Other Sources of Incredibly Valuable Information; The Annual Report; The Gilbert Brothers: The Original Shareholder Activists; Modern-Day Activists.
- The 10-K Report; The Proxy Statement; Other Sources of Information; The Securities and Exchange Commission; Part 2: Analysis of Financial Statements; 6. Key Financial Ratios; Statistical Indicators; Financial Ratios; Liquidity Ratios; Ratios of Working Capital Management; Measures of Profitability; Financial Leverage Ratios; Revenue per Employee; Ratios: Quick and Dirty; 7. Using Return on Assets to Measure Profit Centers; Assets; Revenue; After-Tax Cash Flow (ATCF); Return on Assets: Its Components; A Business with No ''Assets''; 8. Overhead Allocations.
- Problems That Arise from Cost Allocation; What About the IRS and GAAP?; Effect on Profits of Different Cost Allocation Issues; Part 3: Decision Making for Improved Profitability; 9. Analysis of Business Profitability; Chart of Accounts; Breakeven Calculation; Variance Analysis; 10. Return on Investment; What Is Analyzed?; Why Are These Opportunities Analyzed So Extensively?; Discounted Cash Flow; Present Value; Discounted Cash Flow Measures; Risk; Capital Expenditure Defined; The Cash Flow Forecast; Characteristics of a Quality Forecast; Establishing the ROI Target; Analytical Simulations.
- Part 4: Additional Financial Information; 11. Financing the Business; Debt; Equity; Some Guidance on Borrowing Money; 12. Business Planning and the Budget; S.W.O.T. Analysis; Planning; Significant Planning Guidelines and Policies; Some Additional Issues; A Guide to Better Budgets; Preparation of the Budget; 13. Final Thoughts; Profitability During Tough Times; Do the Right Thing; Appendix A. Financial Statement Practice; Appendix B. Finance and Accounting Terms; Appendix C. Comprehensive Case Study: Paley Products, Inc.; Appendix D. Ratio Matching Challenge.