The Portable MBA in Finance and Accounting PDF
Preview The Portable MBA in Finance and Accounting
Table of Contents Title Page Copyright Page List of Downloadable Materials Syllabus Preface Acknowledgements About the Contributors Part I - Financial Accounting Chapter 1 - Understanding Financial Statements What Are Financial Statements? A Case Study Points to Remember about Financial Statements Financial Statements: Who Uses Them and Why Financial Statement Format Guide to SEC Filings The Notes to the Financial Statements Financial Accounting Standards From GAAP to IFRS Summary and Conclusions Downloadable Resources for this chapter available at www.wiley.com/go/portablembainfinance Internet Links For Further Reading Chapter 2 - Analyzing Financial Statements How to Analyze Financial Statements Using Financial Ratios Combining Financial Ratios The Z-Score Summary and Conclusions Downloadable Resources for this chapter available at www.wiley.com/go/portablembainfinance Internet Links Notes For Further Reading Chapter 3 - Analyzing Business Earnings The Nature of Nonrecurring Items The Process of Identifying Nonrecurring Items Nonrecurring Items in the Income Statement Nonrecurring Items in the Statement of Cash Flows Interpreting Information in the Operating Activities Section Nonrecurring Items in the Inventory Disclosures of LIFO Firms Nonrecurring Items in the Income Tax Note Nonrecurring Items in the Other Income and Expense Note Nonrecurring Items in Management’s Discussion and Analysis (MD&A) Nonrecurring Items in Other Selected Notes Earnings Analysis and Other Comprehensive Income Summarizing Nonrecurring Items and Determining Sustainable Earnings Role of the Sustainable Earnings Base Application of the Sustainable Earnings Base Worksheet: Pfizer, Inc. The Pfizer Worksheet Analysis: Downloadable Tool 3.38 Summary Downloadable Resources for this chapter available at www.wiley.com/go/portablembainfinance Internet Links Annual Reports Referenced in the Chapter Notes For Further Reading Part II - Financial Management Chapter 4 - Discounted Cash Flow Time Value of Money Future Value Present Value Annuities Amortized Loans Summary Downloadable Resources for this chapter available at www.wiley.com/go/portablembainfinance For Further Reading Chapter 5 - Capital Structure Risk and Return Portfolio Risk Capital Asset Pricing Model Cost of Capital Cost of Debt and Equity Capital Weight of Debt and Equity Capital Capital Structure Theory Capital Structure in Practice Bond Valuation Equity Valuation Conclusion Downloadable Resources for this chapter available at www.wiley.com/go/portablembainfinance Online Content Note Chapter 6 - Planning Capital Expenditure The Objective: Maximize Wealth Computing NPV: Projecting Cash Flows Initial Cash Outflow Cash Flows in Later Years Treatment of Net Working Capital Depreciation Windfall Profit and Windfall Tax Taxable Income and Income Tax Interest Expense Putting the Pieces Together to Forecast Cash Flow Guiding Principles for Forecasting Cash Flows Computing NPV: The Time Value of Money Discounting Cash Flows Summing the Discounted Cash Flows to Arrive at NPV Outsourcing and the Build/Buy Decision The Discount Rate Weighted Average Cost of Capital The Effects of Leverage Divisional versus Firm Cost of Capital Other Decision Rules Internal Rate of Return Innovations in Capital Budgeting Summary and Conclusions Note For Further Reading Chapter 7 - Global Finance Currency Exchange Rates: A Case of Individual Investing Currency Exchange Rates: A Case in China with Country Risk Local Partner: Robinson Investment Case Unknown Rental Cars Borrowing Case: January 1, 1985 Theory: Interest Rate Parity Theory: Purchasing Power Parity Futures and Options Summary For Further Reading Part III - Business Entities Chapter 8 - Choosing a Business Form The Consulting Firm The Software Entrepreneur The Hotel Venture The Purpose of This Chapter Business Forms Comparison Factors Formation of Sole Proprietorships Formation of Partnerships Formation of Corporations Formation of Limited Partnerships Formation of Limited Liability Companies Out-of-State Operation of Sole Proprietorships and Partnerships Out-of-State Operation of Corporations, Limited Partnerships, and Limited ... Recognition of Sole Proprietorships as Legal Entities Recognition of Partnerships as Legal Entities Recognition of Corporations and Limited Liability Companies as Legal Entities Recognition of Limited Partnerships as Legal Entities Continuity of Life Transferability of Interest Control Liability Taxation Choice of Entity Conclusion Problems For Further Reading Chapter 9 - Taxes and Business Decisions The Business Unreasonable Compensation Making the Subchapter S Election Acquisition Executive Compensation Sharing the Equity Vacation Home Like-Kind Exchanges Dividends Estate Planning Spin-Offs and Split-Ups Sale of the Corporation Conclusion Problems For Further Reading Chapter 10 - The Integrity of Financial Reporting Introduction Restatements of Previously Published Financial Statements Asleep at the Switch The Remedies It’s Not Just the Private Sector Summary and Conclusions Downloadable Resources for this chapter available at www.wiley.com/go/portablembainfinance Notes For Further Reading Part IV - Management Accounting Chapter 11 - Forecasts and Budgeting The Concept of Budgeting Functions of Budgeting Reasons for Budgeting Effective Budgeting Developing a Budget Forecasting Fixed Budgets versus Flexible Budgets The Profit Plan The Budget Review Process Recent Trends Internet Link Note For Further Reading Chapter 12 - Cost Structure Analysis, Profit Planning, and Value Creation Estimating Cost Structure from Publicly Available Information Pitfalls Profit Planning from an Internal Perspective Pricing in CVP Analysis Predatory Pricing Dumping Notes Chapter 13 - Activity-Based Costing Basics of Activity-Based Systems Reflections What an ABC Systems Is and Is Not Lessons from Japan Summary Notes Part V - Planning and Strategy Chapter 14 - Business Planning How This Chapter Fits in a Typical MBA Curriculum Who Uses This Material in the Real World The Story of Your Business Types of Plans From Glimmer to Action: The Process The Story Model The Business Plan Conclusion Other Resources Internet Links Notes For Further Reading Chapter 15 - Financial Management of Risks What Went Wrong: Case Studies of Derivatives Debacles Size of the Derivatives Market and Widespread Use The Instruments How to Choose the Appropriate Hedge Summary and Final Recommendations Notes For Further Reading Chapter 16 - Business Valuation Three Approaches to Value Different Types of Buyers An Overview of the Business Valuation Process The Fundamental Position of the Firm Financial Statement Analysis Ratio Analysis Comparison to Industry Averages Valuation Methods Debt-Free Analysis Cost of Capital Adjustments to Earnings for Valuation Purposes Income Approach: Discounted Cash Flow Method Discount Rate for the Valuation Model Market Approach: Publicly Traded Guideline Companies Method Reconciliation of Valuation Methods Adjustment for Illiquidity Valuation Conclusion for Acme Valuing Minority Interests Business Valuation Standards Value Engineering Summary Notes For Further Reading Chapter 17 - Profitable Growth by Acquisition Definitions and Background Recent Trends and the Performance Record of Mergers and Acquisitions Anatomy of a Successful Acquirer: The Case of Cisco Systems Inc. Creating Value in Mergers and Acquisitions Some Practical Considerations Successful Postmerger Implementation Summary and Conclusions Notes References Chapter 18 - Outsourcing Motivation to Outsource Domestic versus Offshore Outsourcing Issues with Using Offshore Providers Risks and Challenges of Outsourcing Determining Success Outsourcing a Process or a Project Summary Internet Links Notes For Further Reading Part VI - Advanced Topics Chapter 19 - Information Technology and You Introduction Hardware
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