Preface |
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xiii | |
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1. Accounts Payable Ratios |
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1 | (1) |
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2. Accounts Receivable Management |
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2 | (4) |
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3. Accounts Receivable Ratios |
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6 | (2) |
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4. Acid-Test (Quick) Ratio |
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8 | (1) |
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9 | (1) |
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9 | (1) |
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10 | (1) |
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11 | (1) |
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9. Annual Percentage Rate |
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12 | (3) |
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10. Applied (Predetermined) Overhead Rate |
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15 | (1) |
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16 | (2) |
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12. Arithmetic Average Return |
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18 | (1) |
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13. Asset Utilization (Turnover) |
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19 | (2) |
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21 | (1) |
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15. Average (Arithmetic Mean) |
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21 | (2) |
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23 | (1) |
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24 | (3) |
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18. Barron's Confidence Index |
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27 | (1) |
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27 | (4) |
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20. Black-Scholes Option-Pricing Model |
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31 | (1) |
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31 | (2) |
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33 | (4) |
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37 | (1) |
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38 | (1) |
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39 | (2) |
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26. Capital-Asset Pricing Model |
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41 | (1) |
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42 | (1) |
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43 | (2) |
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29. Cash-Management Models |
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45 | (2) |
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30. Cash Plus Cash Equivalents to Working Capital |
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47 | (1) |
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48 | (1) |
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32. Certainty-Equivalent Approach |
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49 | (1) |
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33. X(2) (Chi-Square) Test |
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50 | (3) |
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34. Coefficient of Variation |
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53 | (1) |
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35. Common-Stock Valuation |
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54 | (4) |
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58 | (2) |
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37. Controllable (Budget, Spending) Variance |
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60 | (1) |
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61 | (1) |
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39. Corporate Planning Models |
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61 | (4) |
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65 | (4) |
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69 | (6) |
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75 | (2) |
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43. Cost of Prediction Errors |
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77 | (1) |
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44. Credit Cost on Installment Purchase |
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78 | (1) |
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45. Current-Liability Ratios |
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78 | (1) |
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79 | (2) |
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81 | (2) |
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83 | (1) |
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49. Decomposition of Time Series |
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84 | (6) |
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50. Defensive Interval Ratio |
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90 | (1) |
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51. Deposits Times Capital Ratio |
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90 | (1) |
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52. Depreciation Formulas |
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91 | (3) |
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53. Direct Costs-to-Sales Ratios |
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94 | (2) |
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54. Discretionary-Cost Ratios |
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96 | (1) |
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97 | (2) |
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56. Dollar-Cost Averaging |
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99 | (1) |
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100 | (3) |
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103 | (2) |
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59. EBIT-EPS Approach to Capital Structure |
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105 | (3) |
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60. Economic Order Quantity |
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108 | (1) |
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61. Economic Production Run Size |
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109 | (1) |
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62. Effective Annual Yield |
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110 | (2) |
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63. Effective Interest Rate |
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112 | (1) |
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113 | (1) |
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113 | (2) |
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115 | (2) |
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67. Equivalent Taxable Yield |
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117 | (1) |
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68. Estimated Expenses versus Cash Expenses |
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118 | (1) |
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69. Expected Value and Standard Deviation |
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119 | (3) |
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70. Exponential Smoothing |
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122 | (2) |
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124 | (5) |
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72. Fixed-Charge Coverage |
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129 | (1) |
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73. Flexible-Budget Variance |
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130 | (1) |
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74. Foreign-Exchange Gains and Losses |
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131 | (1) |
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75. Forward Premium (or Discount) on a Forward Exchange Contract |
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132 | (1) |
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76. Funded Debt (Long-Term Debt) to Operating Property |
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133 | (1) |
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77. Funds-Flow Adequacy Ratio |
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133 | (1) |
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78. Future (Compound) Value |
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134 | (2) |
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79. Future Value of an Annuity |
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136 | (2) |
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80. Geometric Average Return |
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138 | (2) |
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81. Gordon's Dividend Growth Model |
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140 | (1) |
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82. Gross Income Multiplier |
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140 | (1) |
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83. Gross Profit Variance |
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141 | (5) |
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146 | (1) |
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147 | (3) |
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86. Holding-Period Return |
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150 | (1) |
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151 | (1) |
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88. Housing-Affordability Measures |
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152 | (1) |
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89. Index-Number Trend Series |
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153 | (1) |
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90. Index of Bearish Sentiment |
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153 | (1) |
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91. Indirect Labor to Direct Labor |
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154 | (1) |
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92. Inflation Adjustments |
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155 | (2) |
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93. Instability Index in Earnings |
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157 | (1) |
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94. Insurance Reimbursement |
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157 | (1) |
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158 | (1) |
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96. Interest Coverage (Times Interest Earned) Ratio |
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159 | (1) |
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160 | (2) |
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98. Internal Rate of Return (Time-Adjusted Rate of Return) |
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162 | (2) |
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99. Intrayear Compounding |
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164 | (2) |
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166 | (2) |
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101. Investment Income to Investments |
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168 | (1) |
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168 | (1) |
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103. Lawsuit Damages to Sales |
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169 | (1) |
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170 | (4) |
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105. Least-Squares Regression |
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174 | (3) |
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106. Leverage Ratios and Financial Leverage |
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177 | (4) |
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107. Life Insurance Adequacy |
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181 | (1) |
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181 | (3) |
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109. Liquid Assets to Take-Home Pay |
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184 | (1) |
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184 | (1) |
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111. Loan-Loss Coverage Ratio |
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185 | (1) |
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186 | (1) |
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113. Maintenance and Repair Index |
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187 | (1) |
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187 | (1) |
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115. Marginal Cost and Marginal Revenue |
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188 | (2) |
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190 | (1) |
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117. Materiality of Options |
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191 | (1) |
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192 | (2) |
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119. Mix and Yield Variances |
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194 | (5) |
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199 | (1) |
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200 | (1) |
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201 | (2) |
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123. Multiple-Regression Tests |
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203 | (9) |
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124. Naive Forecasting Models |
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212 | (1) |
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213 | (1) |
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214 | (1) |
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127. Net Income Multiplier |
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215 | (1) |
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216 | (1) |
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216 | (1) |
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130. Noncurrent Assets to Noncurrent Liabilities |
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217 | (1) |
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218 | (2) |
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220 | (1) |
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133. Off-Balance-Sheet Assets and Liabilities |
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220 | (1) |
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134. Operating Assets Ratio |
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221 | (1) |
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222 | (1) |
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223 | (2) |
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137. Operating Revenue-to-Operating Property Ratio |
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225 | (1) |
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225 | (1) |
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139. Opportunity Cost of Not Taking a Discount |
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226 | (1) |
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227 | (1) |
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228 | (2) |
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142. Percent Earned on Operating Property |
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230 | (1) |
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143. Percent-of-Sales Method for Financial Forecasting |
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231 | (2) |
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144. Personal Debt to Personal Assets |
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233 | (1) |
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234 | (3) |
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146. Preferred Stock to Total Stockholders' Equity |
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237 | (1) |
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238 | (1) |
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148. Present Value of an Annuity |
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239 | (2) |
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149. "Pressing" Current Liabilities to "Patient" Current Liabilities |
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241 | (2) |
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150. Price-to-Book Value Ratio |
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243 | (1) |
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151. Price-Earnings Ratio (Multiple) |
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243 | (2) |
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152. Price (Rate, Spending) Variance |
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245 | (1) |
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246 | (1) |
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247 | (2) |
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155. Program Evaluation and Review Technique (PERT) |
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249 | (4) |
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253 | (2) |
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157. Quantity Discount Model (EOQ with Quantity Discounts) |
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255 | (2) |
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158. Quantity (Usage, Efficiency) Variance |
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257 | (2) |
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159. Realization Risk in Assets |
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259 | (1) |
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160. Regression Statistics |
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260 | (3) |
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263 | (2) |
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162. Repairs and Maintenance Ratios |
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265 | (1) |
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266 | (1) |
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164. Return on Total Assets |
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267 | (1) |
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165. Risk-Adjusted Discount Rate |
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268 | (1) |
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269 | (3) |
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167. Rule of 72 and Rule of 69 |
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272 | (1) |
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273 | (1) |
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274 | (4) |
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278 | (3) |
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171. Sales Returns and Allowances to Sales |
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281 | (1) |
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172. Sales to Current Assets |
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281 | (1) |
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173. Sales to Current Debt |
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282 | (1) |
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283 | (1) |
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284 | (1) |
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176. Salesperson Variances |
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285 | (2) |
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287 | (1) |
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178. Selling Price Computation |
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288 | (1) |
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289 | (2) |
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291 | (1) |
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181. Simple (Accounting) Rate of Return |
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292 | (1) |
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292 | (2) |
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294 | (5) |
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184. Sinking Fund Computation |
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299 | (1) |
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185. Systematic-Sampling Formula |
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300 | (1) |
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186. Take-Home Pay to Debt-Service Charges |
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301 | (1) |
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302 | (1) |
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188. Trading on the Equity (Real Estate) |
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302 | (1) |
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303 | (2) |
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190. Valuation of a Business |
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305 | (5) |
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191. Value of Option (Call and Put) |
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310 | (4) |
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192. Value of Stock Rights |
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314 | (3) |
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193. Variable Costs to Fixed Costs |
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317 | (1) |
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194. Vertical (Common-Size) Analysis |
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318 | (1) |
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195. Volume (Denominator) Variance |
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319 | (1) |
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196. Warehouse Cost Variances |
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320 | (1) |
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197. Weighted Average (Mean) |
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321 | (2) |
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198. Wilcox's Gambler's-Ruin Prediction Formula |
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323 | (1) |
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324 | (2) |
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200. Yield on Preferred Stock |
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326 | (1) |
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201. Z-Score Model: Forecasting Business Failures |
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327 | (2) |
Appendix |
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329 | (12) |
Index |
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341 | |