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capital budget/financial accounting

cash equivelents highly liquid shot term investment that can be readily turned into cash
cash flows cash receipts and payments
direct method format of the operating activities statement of cash flow; it list major categories of operationg cash receipts and payments
financing activities activities obtained to sustain cash when needed
free cash flow the amount of cash left available after paying for planned investments in plant, equipment, & other long term assets
indirect method format of the operating activities section of the stamnt of cash flows; starts with net income and reconciles to net cash provided by operating activities
investment activitites activities that increase long or short term investments
operating activities activities that create revenue or expense
horizontal anaylsis this year- previous year = () divided by previous year
trend % any year divided by base year x 100
vertical analysis each item divided by revenue (net sales) times 100
common size stmnt only reports percentages
current ratio current assets / current liabilities
acid test (quick ratio) shows how fast you can pay off your debts if they are due immediately
acid test formula cash + short term investments + net current receivables / current liabilities
inventory turnover formula COGS / average inventory
inventory turnover measures the number of times a company sells its average inventory level in a year
Accts Rcvbl turnover measures the ability to collect cash from credit customers
Acct rcvble turnover formula net credit sales / average net accts rcbls
debt ratio measures the amount of assets financed by debt
debt ratio formula total liabilities / total assets
Rate of return formula net income / net sales
rate of return show the % each sales dollar earned as net income
EPS of common stock issued stock - treasury stock
P/E ratio market price per share of common stock / EPS
debenture bonds bonds backed on good faith of the borrower
serial bonds matures in installments at regular intervals
market interest rate interest rate that investors demand in order to loan their money
target costs allowable cost to produce product
opportunity costs the lost benefit for not choosing a particular action
sunk costs a past cost that cant be changed regardless of future action
Created by: nashanta