Better Business, 5/e

B

• baby boomers, 8, 241

• Bachman, Andrew, 142

• backward scheduling, 321

• balance of payments (BOP), 95

• balance sheet, 198, 459, 479

  • accounts payable, 481

  • accrued expenses, 481

  • assets, 480–481

  • business plans, 545, 547

  • current ratio, 482–483

  • debt-to-equity ratio, 483–484

  • depreciation, 480

  • fundamental accounting equation, 479

  • inventory, 481

  • liabilities, 481

  • liquidity, 480

  • owner’s equity, 481

  • ratio analysis, 482–484

  • retained earnings, 481

  • short-term financing, 481

  • working capital, 482

• Baldrige, Malcolm, 325

• Bank of America, 184, 507

• bank runs, 50

• bankruptcies, 47, 128–129

• banks, 49–51

• Barclay’s Bank, 214

• bargaining unit, 274

• bartering, 31

• bear market, 511

• Belbin, R.M., 243

• Belize, 94

• Bell Atlantic, 182

• benefits, ...