HBR 20-Minute Manager Boxed Set (10 Books) (HBR 20-Minute Manager Series)

123

Index

accounting methods, 11–13

accrual, 12–13, 99

cash-based, 11, 102

accounts payable, 21, 99

ending, 35–36

accounts receivable, 20, 99

ending, 35

accrual, 99

accrual accounting, 12–13,

99–100

accrued expenses, 21

acid-test ratio, 37, 100, 113.

See also quick ratio

allocation, 100

amortization, 100

assets, 17–22

acquisition of, 18

capital, 25

cash fl ow statements and,

23, 25

current, 20, 104

current, minus inventory,

37. See also quick ratio

in current ratio, 37

defi nition of, 18, 100

fi xed, 20–21, 107

fi xed/long-term, 20–21

return on, 33

turnover of, 35, 101

valuation of, 20–21

assumptions, in budgets,

52–58

articulating, 53–58

documenting, 56

quantifying, 59–61

sensitivity analysis on, 67,

77–79

balance sheets, 10, 17–22,

101. See also fi nancial

statements

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