Term
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Definition
| Net Income + Stock Issuances - Dividends |
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Term
|
Definition
| Bad Debt Expenses - Change in Allowances |
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Term
|
Definition
| Sales - Change in A/R - Net Write-offs |
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Term
|
Definition
| Gross A/R - BDE + Net Write-offs |
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Term
| % of completion
total income * percentage of completion = |
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Definition
| Project Price - Est Total Cost * Percentage of Completion |
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Term
|
Definition
| Proceeds of sale +- gain/loss |
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Term
| Net Book Value (of item sold) = |
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Definition
| Proceeds of sale =- gain/loss |
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Term
|
Definition
| Net Book Value + Depreciation |
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Term
|
Definition
| COGS + change in Inventory - Accounts Payable |
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Term
|
Definition
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Term
|
Definition
| ...the company expects to collect. |
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Term
|
Definition
| EB (div declared) - BB (div declared) + Dividend Paid |
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Term
|
Definition
| Net Income - Dividends Declared |
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Term
|
Definition
| BB for PP&E + PP&E purchased with cash + PP&E purchased in non-cash - PP&E sold |
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Term
|
Definition
| BB for PP&E + PP&E purchased with cash + PP&E purchased in non-cash - PP&E sold |
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Term
|
Definition
| Percentage of Collectibles |
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Term
| What must you adjust for CASH OUTFLOWS on SCF? |
|
Definition
-Depreciation
-BDE
+change in Inv
+change in Prepaid Exp
-change in A/P
-change in Accrued Exp |
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Term
| Change in Stockholders Equity = |
|
Definition
Net erns (losses)
+Proceeds from stock options
-Treasury Stock
-Dividends |
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Term
|
Definition
| Finished Goods (BB) + COGM - COGS |
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Term
|
Definition
| WIP (BB) + Prod Costs - COGM |
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Term
| Accumulated Depreciation = |
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Definition
| Historical Cost - Salvage Cost/Period Used |
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Term
|
Definition
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Term
| What happens when you recognize a BDE? |
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Definition
| Current assets (ADA) go up; R/E goes down; BDE goes up on the I/S |
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Term
| What happens when a firm purchases Treasury Stock? |
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Definition
| Current Assets (Cash) goes down, Treasury Stock goes up; Cash from Financing goes down |
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Term
| What happens when a firm writes off an amount fron A/R? |
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Definition
| A/R go down and allowances go up -- no other effect |
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