000			08444nam a2200697 i 4500
001			6812900
003			IEEE
005			20200413152848.0
006			m eo d
007			cr cn |||m|||a
008			081015s2007 caua foa 001 0 eng d
020			_a1598291696 (electronic bk.)
020			_a9781598291698 (electronic bk.)
020			_a1598291688 (pbk.)
020			_a9781598291681 (pbk.)
024	7		_a10.2200/S00074ED1V01Y200612TME001 _2doi
035			_a(OCoLC)82272444
035			_a(CaBNVSL)gtp00531470
040			_aCaBNVSL _cCaBNVSL _dCaBNVSL
050		4	_aHF5681.B2 _bR548 2007
082	0	4	_a657.3 _222
090			_a _bMoCl _e200612TME001
100	1		_aRiggs, Henry E.
245	1	0	_aUnderstanding the financial score _h[electronic resource] / _cHenry E. Riggs.
250			_a1st ed.
260			_aSan Rafael, Calif. (1537 Fourth Street, San Rafael, CA 94901 USA) : _bMorgan & Claypool Publishers, _cc2007.
300			_a1 electronic text (xv, 159 p. : ill.) : _bdigital file.
490	1		_aSynthesis lectures on technology, management, and entrepreneurship, _x1933-9798 ; _v#1
538			_aMode of access: World Wide Web.
538			_aSystem requirements: Adobe Acrobat Reader.
500			_aPart of: Synthesis digital library of engineering and computer science.
500			_aSeries from website.
500			_aIncludes index.
505	0		_aThe balance sheet -- The fundamental accounting equation -- A statement of financial position -- Structure of the balance sheet -- Assets -- Liabilities -- Once again: what is owners' equity -- How is the equality of the balance sheet maintained -- Single-entry vs. double-entry bookkeeping -- Accounting periods -- Debits and credits -- Could the balance sheet suffice as the only financial statement -- Example: Federated Department Store balance sheet -- A balance sheet reflects the nature of the business -- New terms -- The income statement -- Structure of the income statement -- An income statement reflects the nature of the business -- Why aren't dividend payments considered an expense -- Debits and credits -- General ledger and chart of accounts -- Example: Federated Department Stores income statement -- Footnotes to financial statements -- New terms -- Valuation -- Definition of accounting -- Valuation: cost, market or time-adjusted -- Valuation at cost -- Valuation at market -- Understanding the financial score -- Time-adjusted valuation -- Estimating and approximating values -- Accounting for currency fluctuations -- Some valuation rules -- New terms -- Timing -- Matching, accrual and deferral -- Materiality -- Allowances; contra accounts -- Accounting for fixed assets -- Depreciation and income taxes -- Accounting for cash discounts on purchases and sales -- FIFO/LIFO inventory valuation -- Recurring and non-recurring adjusting entries -- Again, Federated Department Stores -- Challenging timing issues in certain industries -- Book publishing -- Motion picture studios -- Software -- Industries offering generous product warranties -- More accounting rules -- New terms -- Capital structure -- Sources of debt -- Trade credit -- Other short-term borrowing -- Long-term borrowing -- Leasing -- Public-borrowing -- High-yield (junk) bonds -- Equity -- Stock markets -- When is a stock a good candidate for purchase or sale -- Stock dividends and stock splits -- Stock options and warrants -- Earnings-per-share (EPS) and price/earnings (P/E) ratios -- Going public -- Share repurchase -- The role of regulators -- Preferred stock -- Hybrid securities -- When is borrowing more attractive than selling additional equity -- Debt leverage -- Equity dilution -- Designing a corporate capital structure -- Corporate mergers and acquisitions -- Once again: Federated Department Stores -- New terms -- Cash flow -- Three key sections of the cash flow statement -- Federated's cash flow statement -- Cash flow from operations -- Cash flow from investing activities -- Cash flow from financing -- Cash flows in other industries -- Growth -- Profitability -- Asset intensity -- New terms -- Evaluating with ratios -- Ratio analysis -- Categories of ratios -- Liquidity ratios -- Current ratio -- Quick or acid-test ratio -- Utilization of working capital ratios -- Accounts receivable collection period -- Inventory turnover -- Accounts payable payment period -- Capital structure ratios -- Profitability ratios -- Cash adequacy ratios -- Interpreting ratios -- Trends -- Comparisons within the department store industry -- Sustainable growth rate -- Another example: analysis of a manufacturing company -- New terms -- Cost accounting -- Cost accounting in manufacturing -- Accounting for overhead -- Example: DJM Manufacturing -- Example: Ware and Foster, a law firm -- Understanding and interpreting overhead -- Pricing based on cost accounting information -- Analyzing subcontracting opportunities -- Full costs are not incremental costs -- Interpreting overhead variances -- Standard costing -- Summary -- New terms -- Budgeting and forecasting -- Operating budgets -- Pro forma financial statements -- Example: Wellstock Corporation -- Cash budgeting -- New terms -- Rules and integrity -- Ethics, values, and culture -- Accounting rules -- Audits and auditors -- Regulators -- Cooking the books -- Overstating assets -- Understating liabilities -- Overstate or accelerate revenues -- Understate or defer expenses -- Summary -- New terms -- Appendix: Scorekeeping at not-for-profits -- How are not-for-profits different -- Gifts -- Endowment -- Revenues and expenses -- Assets and liabilities -- Example: Avenidas -- Another example: Stanford University -- Unrealized business income -- Accounting principles for not-for-profits -- Summary -- New terms.
506	1		_aAbstract freely available; full-text restricted to subscribers or individual document purchasers.
510	0		_aCompendex
510	0		_aINSPEC
510	0		_aGoogle scholar
510	0		_aGoogle book search
520			_aFinancial statements and information drawn from them confront us daily: in the media, in corporate annual reports, in the treasurer's reports for clubs or religious groups, in documents provided to employees and managers, as one considers alternative investments, in documents provided by homeowners' association and government agencies. Various readers of a company's "financial score" make decisions based on financial information: the company's managers devise actions to improve operations; investors buy or sell the corporation's securities; creditors decide how much to lend; customers judge the reliability of this supplier; potential employees decide whether to invest their careers in the company. If you are training to be an accountant, find another book. This book's objective is to increase your ability to draw useful information from financial statements, and thus to make better decisions, in both your personal life and your professional life. Studying this book should help you be a better manager. That is both its objective and its perspective. The book starts at square one; it assumes no prior knowledge on your part. To increase your financial literacy, you will learn the common nomenclature (but not esoteric jargon) used by accountants and financial experts. You will be equipped to ask insightful questions of experts, to engage them and your colleagues in thoughtful debates about financial and accounting issues, and to make better decisions.
530			_aAlso available in print.
588			_aTitle from PDF t.p. (viewed on October 15, 2008).
650		0	_aFinancial statements.
690			_aManagement.
690			_aEntrepreneurship.
690			_aFinancial statement analysis.
690			_aAccounting.
690			_aBudgeting.
690			_aRegulations.
690			_aDebt leverage.
690			_aFinancing corporations.
690			_aFinancial decision-making.
690			_aValuation.
690			_aCash flow.
690			_aSustainable growth.
690			_aNot-for-profit accounting.
730	0		_aSynthesis digital library of engineering and computer science.
830		0	_aSynthesis lectures on technology, management, and entrepreneurship ; _v#1.
856	4	2	_3Abstract with links to resource _uhttp://ieeexplore.ieee.org/servlet/opac?bknumber=6812900
856	4	0	_3Abstract with links to full text _uhttp://dx.doi.org/10.2200/S00074ED1V01Y200612TME001
999			_c561563 _d561563