Finance and Accounting for Nonfinancial Managers wCD-ROM (Catlett, VA)

Finance and Accounting for Nonfinancial Managers wCD-ROM

Local pick-up preferred but will ship at the buyer s expense.Author Steven Finkler Ph.D. CPAPublisher Prentice HallKingston Books Financing and AccountingContentsPart 1 INTRODUCTIONCHAPTER ONE AN INTRODUCTION TO FINANCIAL MANAGEMENTWhat is Financial Management The Goals of financial Management Profitability ViabilityKey ConceptsPart II THE FRAMEWORK OF ACCOUNTINGCHAPTER TWO ACCOUNTING CONCEPTSBasicsAssetsLiabilitiesOwner s EquityThe Accounting EquationKey ConceptsCHAPTER THREE AN INTRODUCTION TO THE KEY FINANCIAL STATEMENSThe Balance SheetsThe Income StatementThe Statement of Cash FlowsNotes to Financial StatementsKey ConceptsCHAPTER FOUR THE ROLE OF THE OUNSIDE AUDITORGenerally Accepted Principles (GAAP)The AuditThe Management Letter and Internal ControlFraud and EmbezzlementThe Auditor s ReportThe Management ReportKey ConceptsCHAPTER FIVE VALUATION OF ASSETS AND EQUITIESAsset Valuation Historical Cost or Acquisition Cost Price-Level Adjusted Historical Cost Net Realizable Value Future Profits Replacement Cost Which Valuation is Right Valuation of LiabilitiesValuation of Stockholders EquityKey ConceptsCHAPTER 6 RECORDING FFINANCIAL INFORMATIONDouble Entry and the Accounting EquationDebts and Credits The Accountant s SecretRecording the Financial EventsKey ConceptsCHAPTER SEVEN REPORTING FINANCIAL INFORMATIONLedgersExecutive Corporation s Financial Statements The Income Statement The Balance SheetThe Statement of Cash FlowsLooking AheadKey ConceptsPART III FINANCIAL DECISIONSCHAPTER EIGHT LEVERAGEFinancial Leverage How Much Financial Leverage Is Enough The Rule of OPM The Collateral Factor Stability of EarningsOperating LeverageBreak-Even AnalysisKey ConceptsCHAPTER NINE DEPRECIATION HAVING YOUR CAKE AND EATING IT TOO AmortizationAsset Valuation for Depreciation The Depreciation Base Asset LifeStraight-Line vs. Accelerated DepreciationComparison of the Depreciation MethodsModified Accelerated Cost Recovery System (MACRS)Key ConceptsCHAPTER TEN DEPRECIATION AND DEFERRED TAXES ACCOUNTING MAGIC A One-Asset Firm Deferred Taxes for the Multi-Asset Firm Summary Key ConceptsCHAPTER 11 INVENTORY COSTING THE ACCOUNTANT S WORLD OF MAKE BELIEVE The Inventory Equation Periodic vs. Perpetual Inventory Methods The Problem of Inflation Cost-Flow Assumptions Comparison of the LIFO and FIFO Cost Flow Assumptions Postscripts on LIFO Switching to LIFO The LIFO Conformity Rule Who Shouldn t Use LIFO LIFO LiquidationsKey ConceptsCHAPTER TWELVE C APITAL BUDGETING AND DSICOUNTED CASH FLOW ANALYSIS Investment Opportunities Data Generation Evaluation of Cash Flow Information The Payback Method The Time Value of Money Evaluation of Cash Flow Information The Net Present Value (NPV) Method The Hurdle Rate NPV Calculations Evaluation of Cash Flow Information The Internal Rate of Return Method (IRR) Variable Cash Flow Project Ranking Summary Key ConceptsCHAPTER THIRTEEN LEASE OR BUY A TAXING QUESTIONAccounting Issues Operating vs. Capital Leases Criteria for Capital LeasesManagement Considerations for LeasingTax Considerations for LeasingKey ConceptsCHAPTER FIFTEEN BUDGETINGDefinition and Role of BudgetsThe Master Budget Budget Preparation Preliminaries Forecasting Departmental Budgets Using Budgets for Control Static Budgets Flexible Budgeting Flexible Budget Variances and Volume Variances Price and Quality Variances Key ConceptsPART IV FINANCIAL STATEMENT ANALYSISCHAPTER 16 A CLOSER LOOK AT FINANCIAL STATEMENT The Balance Sheet Current Assets Long-Term Assets Liabilities Stockholders Equity The Income Statement The Statement of Cash Flows The Notes to the Financial Statements Key ConceptsCHAPTER EIGHTEEN RATIO ANALYSIS Benchmarks for Comparison Common Size Ratios The Balance Sheet Assets The Balance Sheet Equities The Income Statement Common Size Ratios Additional Notes Liquidity Ratios Efficiency Ratios Receivable Ratios Inventory Ratios Solvency Ratios Profitability Ratios Margin Ratios Return on Investment (ROI) Ratios Key ConceptsCHAPTER NINETEEN SUMMARY AND CONCLUSIONREFERENCESINDEXUSER S MANUALHardcover 271 pages ISBN 0-13- 5793-2