BUAD 195

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BUAD 195 by Mind Map: BUAD 195

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