John A. Tracy - Accounting For Dummies

8 Part 4: Leveraging Accounting in Managing a Business Chapter 15: Analyzing Profit Helping Managers: The Fourth Pillar of Accounting Internal Profit Reporting Looking at Strategic Profit Analysis Taking a Closer Look at the Lines in the Profit Template Using the Profit Template for Decision-Making Analysis Tucking Away Some Valuable Lessons Chapter 16: Accounting for Costs Looking Down the Road to the Destination of Costs Are Costs Really That Important? Becoming More Familiar with Costs Assembling the Product Cost of Manufacturers Puffing Profit by Excessive Production Chapter 17: Preparing Best-in-Class Forecasts, Projections, and Budgets Focusing on Key Forecasting Concepts Putting Forecasting in Its Place Exploring Forecasting Increasing the Power of Your Forecasts Seeing a Financial Forecast in Action Rehashing the Value of Forecasts Chapter 18: Capitalizing a Business: How, When, Why, and What Identifying the Elements of a Business Plan Valuing Businesses: A Crash Course in the Basics Surveying Commonly Used Business Valuation Techniques Summarizing the Two Basic Types of Available Capital Taking a Deeper Dive into Raising Debt Capital Digging Further into the World of Equity Capital Raising Capital: Tips, Tidbits, and Traps

9 Part 5: The Part of Tens Chapter 19: Ten Tips for Managers Reach Breakeven and Then Rake in Profit Set Sales Prices Right Don’t Confuse Profit and Cash Flow Call the Shots on Accounting Policies Prepare Accurate Forecasts and Projections Demand the Accounting Information You Want Tap into Your CPA’s Expertise Critically Review Your Controls over Employee Dishonesty and Fraud Lend a Hand in Preparing Your Financial Reports Speak about Your Financial Statements as a Pro Chapter 20: Ten Tips for Reading a Financial Report Get in the Right Frame of Mind Decide What to Read Improve Your Accounting Savvy Judge Profit Performance Test Earnings Per Share (EPS) against Change in Bottom Line Tackle Unusual Gains and Losses Check Cash Flow from Profit Look for Signs of Financial Distress Recognize the Possibility of Restatement and Fraud Remember the Limits of Financial Reports

10 Index

11 About the Authors

12 Connect with Dummies

13 End User License Agreement

1 Chapter 3 TABLE 3-1 Bookkeeping Rules for Debits and Credits

1 Chapter 2FIGURE 2-1: Income statement information components for a technology company th...FIGURE 2-2: Balance sheet information components for a technology business that...FIGURE 2-3: Information components of the statement of cash flows.

2 Chapter 6FIGURE 6-1: Typical income statement for a technology business. FIGURE 6-2: Typical income statement for a business that sells services. FIGURE 6-3: Typical income statement for an investment business. FIGURE 6-4: Fundamental natures of revenue and expenses. FIGURE 6-5: Comparing asset and liability changes for three profit scenarios.

3 Chapter 7FIGURE 7-1: Expanded accounting equation. FIGURE 7-2: Illustrative two-year comparative balance sheet for a technology bu...FIGURE 7-3: Summary of changes in assets, liabilities, and owners’ equity durin...

4 Chapter 8FIGURE 8-1: The statement of cash flows, illustrating the direct method for cas...FIGURE 8-2: The statement of cash flows, illustrating the indirect method for p...

5 Chapter 9FIGURE 9-1: Example of a statement of changes in stockholders’ equity. FIGURE 9-2: Actual versus alternative income statements for a company.

6 Chapter 10FIGURE 10-1: Current assets and current liabilities of a business, before windo...

7 Chapter 12FIGURE 12-1: Base income statement for sample company. FIGURE 12-2: Base balance sheet for sample company. FIGURE 12-3: Base sample statement of cash flows for sample company. FIGURE 12-4: Solvency ratios for sample company. FIGURE 12-5: Financial performance ratios for sample company.

8 Chapter 13FIGURE 13-1: Balance sheet example. FIGURE 13-2: Income statement example.

9 Chapter 15FIGURE 15-1: Strategic profit analysis template.

10 Chapter 16FIGURE 16-1: Manufacturing costs example.

11 Chapter 17FIGURE 17-1: Forecast income statement: high, medium, and low. FIGURE 17-2: Forecast balance sheet: high, medium, and low. FIGURE 17-3: Forecast statement of cash flows: high, medium, and low.

12 Chapter 18FIGURE 18-1: Sample company valuation delta using different discount rates. FIGURE 18-2: Sample company capitalization table (“cap table”). FIGURE 18-3: Sample company cap stack.

1 Cover

2 Title Page

3 Copyright

4 Table of Contents

5 Begin Reading

6 Index

7 About the Authors

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