The essentials of finance and accounting for nonfinancial managers / Edward Fields.
2011
658.15 F461e 2011
Available at 2nd (Main) Floor
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Title
The essentials of finance and accounting for nonfinancial managers / Edward Fields.
Author
Edition
2nd ed.
ISBN
9780814416242 (alk. paper)
0814416241 (alk. paper)
0814416241 (alk. paper)
Imprint
New York : American Management Association, c2011.
Language
English
Description
iv, 316 p. ; 23 cm.
Call Number
658.15 F461e 2011
System Control No.
(OCoLC)683595736
(OCoLC)683595736
(OCoLC)683595736
Note
Includes index.
Formatted Contents Note
Machine generated contents note: Organization of the Book
Additional Background
Accounting Defined
Generally Accepted Accounting Principles
Financial Analysis
Some Additional Perspectives on the Planning Process
pt. 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
The 10-K Report
The Proxy Statement
Other Sources of Information
The Securities and Exchange Commission
pt. 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
pt. 3 Decision Making for Improved Profitability
9. Analysis of Business Profitability
Chart of Accounts
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
pt. 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.
Additional Background
Accounting Defined
Generally Accepted Accounting Principles
Financial Analysis
Some Additional Perspectives on the Planning Process
pt. 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
The 10-K Report
The Proxy Statement
Other Sources of Information
The Securities and Exchange Commission
pt. 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
pt. 3 Decision Making for Improved Profitability
9. Analysis of Business Profitability
Chart of Accounts
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
pt. 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.
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