Page 238 - Finance for Non-Financial Managers

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as stage of cash flow cycle, 71
trend reporting, 119
Stockholders
when recorded, 53 Stockbrokers, 204 Index 219
loans from, 46
Sales and marketing expenses, tracking dividends paid to, 96,
59 97
Seasonal products, 35 Stockholders’ equity
Securities and Exchange on balance sheet, 46–49
Commission (SEC), 203 defined, 25
Seed money, 194–195 in fundamental accounting for-
Semi-fixed costs, 128–129 mula, 24
Service contracts, recording as return on, 111–112
sales, 54 sample chart of accounts, 22
Services, in cost of sales, 56, 78 Stock options, 64–65
Setup, in cash flow cycle, 69–70 Stocks
Short-term debt, 175–181 on balance sheet, 47
Short-term goals, 147–153 cash flow impact, 79, 96, 97
Short-term investments sold, 94 earnings per share, 63–65,
6-to-12 rule, 117 188, 189
Small Business Administration Finance Department responsi-
(SBA) loan guarantees, bilities, 5–6
184–185 initial public offerings, 5–6,
SMART goals, 145–147 203–204
Specificity of goals, 145–146 price/earnings ratio, 64, 65,
Square foot, sales per, 115 101
Stability of financial accounting, return on equity, 111–112
14–15 types, 186–191
Standard costing, 132–136 Straight line depreciation, 80
Start-up capital. See Investment Strategic investors, 204–206
capital Strategic planning, 141–143
Statement of cash flow Strategy development, 145
basic functions, 26–29 T
benefits of, 84–85
Taxes
financing section, 95–97 income before, 62–63
investments section, 93–95
on leased equipment, 183–184
methods of presenting, 85–87, as prepaid expenses, 39
88
on retained earnings, 48
operations section, 87–93
videotape analogy, 18–19 Term loans, 181–182, 187. See
also Loans
Statement of financial condition.
See Balance sheet Timecards, 125–126
Timeliness of reports, 15,
Statement of income and expens-
es. See Income statement 132–133