January 2013
Beginner
272 pages
6h 32m
English
INDEX
above the line expenses, 65
accounting departments, 20, 64, 72
accounts payable (A/P)
—cash conversion cycle and, 236–237
—cash flow statement connection, 140
—days payable outstanding and, 182
—defined, 107
—income statement connection, 116
—profitability ratios and, 169–170
—working capital and, 228
accounts receivable (A/R)
—cash conversion cycle and, 236–237
—cash flow statement connection, 140, 149
—days sales outstanding and, 181, 229
—defined, 96–97
—reconciling profit and cash and, 141
—working capital and, 227
accounts receivable aging, 239
accumulated depreciation, 99
accumulated earnings. See retained earnings
acid test, 177
acquisitions
—cash conversion cycle and, 238
—defined, ...