Titre :	Finance and accounting for nonfinancial managers
Titre original :	all the basics you need to know
Type de document :	texte imprimé
Auteurs :	William G. Droms (1944-), Auteur
Editeur :	Cambridge, MA : Perseus Books
Année de publication :	©1997
Importance :	xii, 265 p.
Format :	24 cm
ISBN/ISSN/EAN :	978-0-201-31139-6
Note générale :	Includes index
Langues :	Anglais (eng)
Catégories :	Accounting Business entreprises--Finance Managerial accounting.
Index. décimale :	HF 5657.4
Résumé :	This fifth edition is the definitive guide to the principles of finance and accounting, revised and updated to include access to interactive worksheets online.
Note de contenu :	I. Introduction -- 1. Contemporary financial management -- Evolution of the finance function -- Goals of financial management -- Organization and structure of the book -- Conclusion -- Summary -- 2. The tax environment -- Organizational form and taxes -- Corporate income taxes -- Personal income taxes -- Subchapter S corporations -- Summary -- II. Financial accounting fundamentals -- 3. Introduction to financial statements -- Objectives of financial accounting -- The auditor's opinion -- The balance sheet -- Book value of securities -- The income statement -- Supplemental "pro-forma" or "operating" earnings -- Accumulated and retained earnings -- Statement of cash flows -- Summary -- 4. Accounting, a financial information system -- The accounting process -- The accrual concept -- Double-entry accounting -- The accounting cycle -- Summary -- 5. Special topics in accounting -- Changes in the equity account -- Depreciation accounting -- Inventory accounting -- Accounting for leases -- Intercorporate investments -- Summary. III. Financial analysis and control -- 6. Financial statement analysis -- Objectives of financial statement analysis -- Ratio analysis -- Common-size statements -- Sequence of analysis -- Case study, Technosystems, Inc. -- Financial analysis and financial fraud -- Summary -- 7. Financial forecasting and cash budgeting -- Objectives of financial forecasting -- Short-term forecasts and cash budgeting -- Financial forecast for the Cutler Toy Company -- Long-term financial planning -- Summary -- 8. Breakeven analysis for profit planning -- Assumptions of breakeven analysis -- Breakeven applications -- The breakeven technique -- Breakeven charts -- Nonlinear breakeven analysis -- Summary -- IV. Working capital decisions -- 9. Working capital policy -- Importance of working capital management -- Short-term versus long-term financing -- Relative magnitude of working capital investment -- Inventory control policy -- Credit policy -- Accounts payable payment policy -- Summary -- 10. Working capital management -- Management of cash and marketable securities -- Accounts receivable management -- Inventory management -- Sources of short-term financing -- Summary -- Appendix 10.1. Economic order quantity mathematical derivation. V. Long-term investment decisions -- 11. Mathematics of compound interest -- Compound interest -- Present value -- Present value of an annuity -- Compound value of an annuity -- Application to personal decision making -- Summary -- 12. Capital budgeting -- Payback -- Net present value -- Internal rate of return -- Profitability index -- Selection of method -- Dealing with uncertainty -- Case study -- Summary -- 13. Cost of capital -- Cost of capital defined -- Marginal cost and capital budgeting -- Calculating the average cost of capital -- The capital asset pricing model -- Capital structure management -- Summary -- VI. Long-term financing decisions -- 14. Sources and forms of long-term financing -- The money and capital markets -- Intermediate- and long-term debt -- Lease financing -- Preferred stock -- Common stock -- Dividend policy -- Summary -- 15. Valuation of financial assets -- Capitalization-of-income method -- Selecting appropriate capitalization rates -- Bond valuation -- Preferred-stock valuation -- Common-stock valuation -- Summary -- 16. Valuing closely held businesses -- Valuation principles -- Revenue ruling 59-60 -- Case analysis : valuing Home Medical Care, Inc. -- Summary -- An invitation.

Finance and accounting for nonfinancial managers = all the basics you need to know [texte imprimé] / William G. Droms (1944-), Auteur . - Cambridge, MA : Perseus Books, ©1997 . - xii, 265 p. ; 24 cm.
ISBN : 978-0-201-31139-6
Includes index
Langues : Anglais (eng)

Catégories :	Accounting Business entreprises--Finance Managerial accounting.
Index. décimale :	HF 5657.4
Résumé :	This fifth edition is the definitive guide to the principles of finance and accounting, revised and updated to include access to interactive worksheets online.
Note de contenu :	I. Introduction -- 1. Contemporary financial management -- Evolution of the finance function -- Goals of financial management -- Organization and structure of the book -- Conclusion -- Summary -- 2. The tax environment -- Organizational form and taxes -- Corporate income taxes -- Personal income taxes -- Subchapter S corporations -- Summary -- II. Financial accounting fundamentals -- 3. Introduction to financial statements -- Objectives of financial accounting -- The auditor's opinion -- The balance sheet -- Book value of securities -- The income statement -- Supplemental "pro-forma" or "operating" earnings -- Accumulated and retained earnings -- Statement of cash flows -- Summary -- 4. Accounting, a financial information system -- The accounting process -- The accrual concept -- Double-entry accounting -- The accounting cycle -- Summary -- 5. Special topics in accounting -- Changes in the equity account -- Depreciation accounting -- Inventory accounting -- Accounting for leases -- Intercorporate investments -- Summary. III. Financial analysis and control -- 6. Financial statement analysis -- Objectives of financial statement analysis -- Ratio analysis -- Common-size statements -- Sequence of analysis -- Case study, Technosystems, Inc. -- Financial analysis and financial fraud -- Summary -- 7. Financial forecasting and cash budgeting -- Objectives of financial forecasting -- Short-term forecasts and cash budgeting -- Financial forecast for the Cutler Toy Company -- Long-term financial planning -- Summary -- 8. Breakeven analysis for profit planning -- Assumptions of breakeven analysis -- Breakeven applications -- The breakeven technique -- Breakeven charts -- Nonlinear breakeven analysis -- Summary -- IV. Working capital decisions -- 9. Working capital policy -- Importance of working capital management -- Short-term versus long-term financing -- Relative magnitude of working capital investment -- Inventory control policy -- Credit policy -- Accounts payable payment policy -- Summary -- 10. Working capital management -- Management of cash and marketable securities -- Accounts receivable management -- Inventory management -- Sources of short-term financing -- Summary -- Appendix 10.1. Economic order quantity mathematical derivation. V. Long-term investment decisions -- 11. Mathematics of compound interest -- Compound interest -- Present value -- Present value of an annuity -- Compound value of an annuity -- Application to personal decision making -- Summary -- 12. Capital budgeting -- Payback -- Net present value -- Internal rate of return -- Profitability index -- Selection of method -- Dealing with uncertainty -- Case study -- Summary -- 13. Cost of capital -- Cost of capital defined -- Marginal cost and capital budgeting -- Calculating the average cost of capital -- The capital asset pricing model -- Capital structure management -- Summary -- VI. Long-term financing decisions -- 14. Sources and forms of long-term financing -- The money and capital markets -- Intermediate- and long-term debt -- Lease financing -- Preferred stock -- Common stock -- Dividend policy -- Summary -- 15. Valuation of financial assets -- Capitalization-of-income method -- Selecting appropriate capitalization rates -- Bond valuation -- Preferred-stock valuation -- Common-stock valuation -- Summary -- 16. Valuing closely held businesses -- Valuation principles -- Revenue ruling 59-60 -- Case analysis : valuing Home Medical Care, Inc. -- Summary -- An invitation.