BUAD 195
by Kan brar
1. Chapter 1
2. Chapter 2
3. Chapter 3
4. Chapter 4
5. Chapter 5
6. Chapter 6
7. Chapter 7
8. Chapter 8
9. 3 Types of Businesses
10. Sole Proprietorship
11. Partnership
12. Corporation
13. 4 Types of Financial Statements
14. Income Statement
15. Balance Sheet
16. Statement of Retained Earnings
17. Statement of Cash Flows
18. Gross Profit Ratio
19. Earnings Per Share
20. Price Earnings Ratio
21. Ratios
22. Profitability Ratios
23. Asset Utilization Ratios
24. Liquidity Ratios
25. Debt Utilization Ratios
26. Profit Margin (Net Income/Sales)
27. Return on Assets (Net Income/Total Assets)
28. Return on Equity (Net Income/Shareholder Equity)
29. Receivables Turnover (Credit Sales/Receivables)
30. Receivables Average Collection Period (365/Receivables Turnover)
31. Inventory Turnover (COGS/Inventory)
32. Capital Asset Turnover (Sales/Net Capital Assets)
33. Total Asset Turnover (Sales/Total Assets)
34. Current Ratio (Current Assets/Current Liabilities)
35. Quick Ratio ((Current Assets - Inventory)/Current Liabilities)
36. Debt to Total Assets (Total Debt/Total Assets)
37. Times Interest Earned (EBIT/Interest Expense)
38. Pro Forma Financial Statements
39. Pro Forma Income State
40. Pro Forma Statement of Retained Earnings
41. Pro Forma Balance Sheet
42. Fixed Cost
43. Variable Cost
44. Contribution Margin (CM)
45. Break Even Point (BEP) (Fixed Costs/CM per Unit)
46. Target Profit Point (Fixed Costs +Required Profit/CM per Unit)
47. Contribution Margin Ratio (CMR) (CM per unit/Selling Price)
48. Break even in $ of Sales (Fixed Costs/CMR)
49. Degree of Operating Leverage (DOL) (CM/EBIT)
50. Degree of Financial Leverage (DFL) (EBIT/EBT)
51. Degree of Combined Leverage (DCL) (DOL * DFL)
52. Financing Assets
53. Long Term Assets
54. Current Assets
55. Plant And Equipment
56. Cash, AR, Inventory
57. Minimum Cash Balance
58. Model of Current Assets
59. Perfectly Hedged
60. Conservative Approach
61. Short Term Financing
62. Current Asset Management
63. Cost of Inventory
64. Cost of Inventory
65. Ordering Cost
66. Carrying Costs
67. Economic Order Quantity (EOQ)
68. Safety Stock
69. Average Inventory (EOQ/2+Safety Stock)
70. Sources of Short Term Financing
71. Bank Credit
72. Trade Credit
73. Components of Bank Financing Arrangement
74. Payments
75. Interest Rate
76. Effective Rate
77. Effective Annual Rate (r=i/pt)
78. Pro Forma Steps
79. 1) Establish Sales Projection and total revenues/ collections
80. 2) Determine production schedule and costs of production
81. 3) Prepare a cash budget (collections, payments, loans needed)
82. 4) Prepare pro-forma statements of income and retained earnings
83. 5) Prepare a pro-forma balance sheet
