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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 Statement3. 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.
Part 4: Additional Financial Information11. 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.
Problems That Arise from Cost AllocationWhat 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.
The 10-K ReportThe 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.