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• 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
• 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
• Financial Practice Review
• 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
• 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
• 7. Using Return on Assets to Measure Profit Centers
• Assets
• Revenue
• After-Tax Cash Flow (ATCF)
• Return on Assets: Its Components
• 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
• Fixed Costs
• Variable Costs
• Development of Fixed-Cost Estimates
• Development of Variable-Cost Estimates
• 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
• Comprehensive Case Study
• 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. Selected Business Readings
• Profitability During Tough Times
• Do the Right Thing
• Appendixes
• Glossary
• A
• B
• C
• D
• E
• F
• G
• H
• I
• L
• M
• N
• O
• P
• Q
• R
• S
• T
• V
• W
• Z
• Index
• A
• B
• C
• D
• E
• F
• G
• H
• I
• J
• K
• L
• M
• N
• O
• P
• Q
• R
• S
• T
• U
• V
• W
• Z