A Manager's Guide to Financial Analysis

Index

Accounting, 201

accrual, 24, 201

alternative treatment of assets in, 75–78

alternative treatment of liabilities and equity in, 78–81

cash basis, 24, 202

accounting model, 2

accounting-oriented analysts

ratio analysis by, 41, 42

return on assets for, 46

accounting principles

changes in, 26

generally accepted, 77, 206

accounting rate of return (ARR), 126

accounting system, 201

accounts

chart of, 202

concentration, 204

zero balance, 92, 94

accounts payable

alternative accounting treatment for, 79

on balance sheets, 22

definition of, 201

in sales-proportional forecasting model, 146

accounts receivable

alternative accounting treatment for, 76

on balance sheets, 21

collection efforts by, 99

credit quality standards for, 97–98

credit terms for, ...