The Essentials of Finance and Accounting for Nonfinancial Managers, 3rd Edition

Index

absorption accounting, 194–196

accounting, 12

absorption, 194–196

definition of, 10

fair value, 89–90

for fixed assets, 33–37

and forecasting, 13, 228

for inventory, 37–39

significant issues in, 86–90

accounts payable

on balance sheet, 39

on statement of cash flows, 73

accounts receivable

aging of, 131–132

on balance sheet, 26–28, 49–50

days’ sales outstanding for, 130–131

improving management of, 132–134

on statement of cash flows, 75

for strategic business units, 159

accounts receivable financing, 241

accumulated depreciation, 33

acid test ratio, 128–129

activists, shareholder, 108–113

adding value, 275–276

administrative costs, in variance

analysis, 207–208

adverse opinion (audit), 105

after-tax cash flow (ATCF), 161–162

aging of accounts ...