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Introduction
1. Introduction to Financial Statements
2. Transactions
3. Accounting Equation
4. Account Categories
5. Double Entry Bookkeeping System
6. Structures of Key Financial Statements
7. Accounting and Finance Terms and Phrases
8. Journal Entries
9. Relationships Between Financial Statements
10. Key Information in Financial Statements
11. Reporting Current Assets
12. Reporting Inventories
13. Reporting Noncurrent Assets
14. Reporting Stockholder Equity
15. Reporting Unearned Revenue
16. Reporting Expenses
17. Introduction to Analyzing Data from Financial Statements
18. Introduction to Other Financial Components
19. Core Financial Ratios
20. Calculating Return on Investment
21. Calculating Return on Equity
22. Other Key Ratios
23. Profitability Ratios
24. Limitations of Financial Statements
25. Putting It Together: Financial Statements of Business Organizations
26. Introduction to Cost-Volume-Profit Elements
27. Cost-Volume-Profit Analysis
28. Contribution Margin Model
29. Net Operating Income
30. Contribution Margin Ratio
31. Introduction to the Application of Cost-Volume-Profit Concepts
32. Cost-Volume-Profit Analysis and Decision Making
33. Statement of Fixed Cost and Sales Volume
34. Statement of Variable Costs and Sales Volume
35. Statement of Fixed Cost, Selling Price, and Sales Volume
36. Statement of Variable Cost, Fixed Cost, and Sales Volume
37. Introduction to Break-Even Point Analysis
38. Break-Even Point
39. Methods to Determine the Break-Even Point
40. Target Profit Analyis
41. Margin of Safety
42. Introduction to Cost-Volume-Profit and Cost Structures
43. Cost Structures
44. Operating Leverage
45. Putting It Together: Cost Volume Profit Analysis
46. Introduction to the Master Budget
47. Budgeting and Business
48. Responsibility Accounting
49. Alternative Budget Periods
50. Self-Imposed Budgeting
51. Introduction to Preparing a Master Budget
52. Sales Forecast and the Master Budget
53. Components of the Master Budget
54. Production Budget
55. Direct Materials Budget
56. Direct Labor Budget
57. Manufacturing Overhead Budget
58. Ending Inventory Budget
59. Selling and Administrative Budget
60. Cash Budget
61. Budgeted Income
62. Budgeted Balance Sheet
63. Introduction to Flexible Budgeting
64. Shortcomings of Static Budgets
65. Flexible Budget Report
66. Flexible Budget Reports and Multiple Cost Drivers
67. Putting It Together: Operating Budgets
68. Introduction to Non-Financial Performance Measures
69. Performance Reports
70. Introduction to Financial Performance Measures
71. Trend Analysis of Financial Statements
72. Common-Size Analysis of Financial Statements
73. Ratio Analysis of Financial Information
74. Introduction to Evaluating an Organization
75. For-Profit Organizations
76. Non-Profit Organizations
77. Putting it Together: Performance Evaluation in Organizations
78. Introduction to Capital Budgeting
79. Steps of Capital Budgeting
80. When to Make Capital Budgeting Decisions
81. Time Value of Money
82. Introduction to Budget Methods for Making Decisions
83. The Payback Method
84. Internal Rate of Return
85. Net Present Value
86. Simple Rate of Return
87. Introduction to Risk and Capital Budgeting
88. Risk and Return
89. Introduction to Finalizing Capital Budgeting Decisions
90. Analyzing a Project
91. Postaudit
92. Putting It Together: Capital Budgeting Decisions
93. The Most Important Thing
94. You Need a Budget
95. Earn More
96. Live Frugally
97. Manage Money
98. Control your own destiny
Appendix
Attribution
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Business Finance Copyright © by Nicolet College and Ellen Mathein is licensed under a Creative Commons Attribution 4.0 International License, except where otherwise noted.