Financial Forecasting, Analysis and Modelling: A Framework for Long-Term Forecasting

Index

‘2/10 net 30’ discount agreements 3, 6–7

9/11 terrorist attacks 140

accounting equation 17–20, 28–9, 66–73

accounting policies 32–41

accounting standards 4–6, 17–41

accounting theory 4–5, 17–41

accounts payable 18–20, 22–3, 27–9, 30–2, 38, 39–41, 43–73, 76–92, 110–14, 155, 158, 168–78

see also creditors; days payable outstanding

accruals principle 26, 27–9

accrued expenses payable 32

accrued payroll 22–3, 30–2

accumulated depreciation contra account 30–2, 50–1, 63–73, 109–10

ActiveX Controls 193–4

additional paid-in capital 22–3

adopters of new innovations, sales' forecasts 93–9, 206

amortization, intangible assets 21, 25–6, 36, 52–9, 121–4

Analysis ToolPak 195–201

anchoring bias 46

Apple 116

art 4, 8–9, 12–13, 43, 75–92

the articulation of financial statements 29–32

asset management ratios 37–8

assets 17–41, 63–73, 103–10, 113–14, 115–20

see also current...; non-current...

definition 18–19, 20–1

types 18, 20–3, 63–73

Association for Financial Professionals 158

assumptions sheets 9, 10–13, 48–59, 66–73, 80–92, 124, 151, 155, 167–8, 173–4, 175–7, 204–6

audits 6, 14, 32–3

bad debts 72–3, 113–14

balance sheets 3, 4–5, 9–13, 17, 19–24, 26–32, 34–5, 43–59, 75, 80, 103–10, 121–4, 203–6

see also assets; liabilities; owner's equity; solvency ratios

articulation 29–32

cash-flow statement effects 27–8, 29–32, 53, 69–73

checks 13, 66–73

definition 19–21, 63–4

income statements 23–4, 29–32, 66–73

modelling 43–62, 63–73, 122–4

balancing accounts, accounting equation 18–20, 66–73