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

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Index

absorption accounting, 194196

accounting, 12

absorption, 194196

definition of, 10

fair value, 8990

for fixed assets, 3337

and forecasting, 13, 228

for inventory, 3739

significant issues in, 8690

accounts payable

on balance sheet, 39

on statement of cash flows, 73

accounts receivable

aging of, 131132

on balance sheet, 2628, 4950

days’ sales outstanding for, 130131

improving management of, 132134

on statement of cash flows, 75

for strategic business units, 159

accounts receivable financing, 241

accumulated depreciation, 33

acid test ratio, 128129

activists, shareholder, 108113

adding value, 275276

administrative costs, in variance

analysis, 207208

adverse opinion (audit), 105

after-tax cash flow (ATCF), 161162

aging of accounts ...

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