Page 235 - Finance for Non-Financial Managers

SicilianoIndex.qxd 2/10/2003 9:51 AM Page 216
Index
216
Installment loans, 181–182. See
also Loans
Labor inefficiencies, 169
Insurance premiums, 39, 80
Land, recording sales on income
Integrated enterprise accounting L statement, 62
systems, 54 Lease contracts
Interest coverage ratio, 110–111 as controllable costs, 131–132
Interest expense, 62 deposits on, 41
Interest income, 62 for equipment, 183–184, 187
Internal controls, 9–10
as long-term liabilities, 45–46
Inventory as variable costs, 129
adjustments on cash flow Leverage
statement, 91–92
cash flow cycle and, 70
controlling losses, 38 defined, 42
as current asset, 37–38 measures of, 108–112
deleting to yield quick ratio,
Liabilities. See also Balance sheet
102–103 current, 41–45, 101–102
estimating value, 134
as loan collateral, 180 in fundamental accounting for-
mula, 24
turnover, 104–105
Investment bankers, 204 long-term, 45–46
Investment capital sample chart of accounts, 22
Life cycle of companies, 12–16
from angel investors, 195–198
initial public offerings, 5–6, Liquidation, 25
203–204 Liquidity. See also Cash flow
of assets, 34
overview, 193–194
owners’ resources, 194–195 current ratio and, 101–102
from strategic investors, of liabilities, 41
204–206 Loans. See also Debt; Financing
from venture capitalists, against accounts receivable,
198–202 73
Investments, 41, 93–95 cash flow impact, 78–79
Invoices, selling, 178–180 as current liabilities, 44–45
IPOs. See Initial public offerings equipment purchase, 182–183,
J 187
Job costing, 125–126 leveraging for more profits, 70
as long-term liabilities, 46
Job requirements, impact of
computers on, 2–3 need to shop for rates,
Job titles, 6 173–174
SBA guarantees, 184–185
K from stockholders, 46, 47
Kawasaki, Guy, 202
Key ratios. See Critical perform- traditional term, 181–182, 187
Long collection periods, 35
ance factors (CPFs); Ratios