PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 2 doc

... 18,685 22 5, 026 Equity in income of joint ventures 4 ,26 2 1,947 2, 925 Net income $ 28 ,959 $ 20 ,6 32 $ 22 7,951Note: Per share amounts omitted.SOURCE: Shaw Industries Inc., annual report, January 20 00, ... ShawIndustries Inc. (in thousands).Year EndedJan. 3 Jan. 2 Jan. 11998 1999 20 00 Net sales $3,575,774 $3,5 42, 2 02 $4,107,736Cost of sales $2, 680,4 72 $2, 6 42, 453 $3, 028 ,24 8Selling, general and administrative ... lineNoble Drilling (1991) Insurance on rig abandoned in SomaliaPollo Tropical Inc. (1995) Business-interruption insurance recoveryRaven Industries Inc. (20 00) Gain on sale of investment in...

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 7 docx

... 20 6 Understanding the NumbersPrice Indices“If you only examine Panel A of Exhibit 7 .2, ” Jane said, “you will think that netincome leaped 62% and that the reason for the dramatic increase ... budget. Now, after adjust-ing for sales volume, we find that instead of that dramatic increase of 62% in net income, there was a 19% drop in net income from budget. Using that samebasis of comparison, ... something similar in our business.”As eyes rolled, Dana explained what their law firm had done. “I wastelling their senior partner about our concerns and he related to me his own 21 2 Understanding...

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 14 doc

... S-K (§ 22 9.508 of this chapter) .Item 9. Description of Securities to Be Registered.Furnish the information required by Item 20 2 of Regulation S-K (§ 22 9 .20 2 of this chapter) .Item 10. Interests ... registrant:(a) Information required by Item 101 of Regulation S-K (§ 22 9.101 ofthis chapter) , description of business;(b) Information required by Item 1 02 of Regulation S-K (§ 22 9.1 02 ofthis chapter) , ... business. (2) Obtain copies of certificate of goodstanding to determine if theCompany is properly licensed in eachstate it is doing business.(3) Is the Company licensed to do business in...

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 17 doc

... Citicorp and Travelers Inc. announcedtheir merger in 1998, incremental revenue was a key factor:Incremental Revenues− Incremental Costs− Incremental Taxes− Incremental Investment in New Working ... overlookedby managers and researchers in finance and accounting is culture. Two typesof culture can come into play in an acquisition. One is corporate or industryculture and the second is national ... behind such phenomenal results?Beginning in 1993, Cisco has acquired 51 companies, 21 of them in the 12- month period ending March of 20 00. Not every one of these deals has beena winner, and...

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 1 pdf

... 4,846Short-term investments 12, 261 18,9 52 Accounts receivable 2, 245 3 ,25 0Other 2, 221 3 ,26 0Total current assets $21 ,7 02 $30,308Property and equipment, net $ 1,611 $ 1,903Investments 15,3 12 19,939Total ... businesses, or thinking of doing so.• Business people in nonfinancial positions who want to be better versed in financial matters.• BBA or MBA alumni who want a refresher in finance and accounting. 26 ... following financial quarterlyinformation, in millions of dollars:Quarter 4 3 2 1Net sales $1,870 $1, 825 $1,945 $2, 343Gross margin $1, 122 $1,016 $1,043 $1,377Gross margin 25 % 30% 28 % 28 %Operating...

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 3 pps

... 1. 725 Least squares 90 2. 733Cost-Volume-Profit Analysis 125 9. To compute the slope, find a point that the line intersects and then measurethe “rise-over-run” using the y-axis intercept and ... 5,000Revenue $25 0,000 $25 0,000 $ 0 $25 0,000Relevant costs:Printing $175,000 $150,000 $ 0 $150,000Logistics 50,000 25 0 0 25 010% site referral 25 ,000 0 0 05% Web site expense 12, 500 12, 500 0 12, 500Total ... Exhibit 3 .2) .” 2 124 Understanding the NumbersHorngren, Charles, Cost Accounting: A Managerial Emphasis, 9th ed. (Upper SaddleRiver, NJ: Prentice-Hall, 1998).Zimmerman, Jerold, Accounting for...

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 4 pps

... Web-based marketing and selling, rather thantransaction processes and the hiring and training of people involved in theseprocesses. In addition, the avoidance of investment in this type of infrastruc-ture ... credit and payment processing, in- ventory management and fulfillment, tracking, and customer-information stor-age and mining. All these systems must talk to one another, which means thatinterfaces ... investors see the value in your using their investment dol-lars and your creative energy to build transaction-processing systems that aresuboptimal in scale and soon obsolete? In you spending...

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 5 pptx

... =SUM(B5:G5)Operating ExpensesSalaries=$B 22* B3 =$B 22* C3 =$B 22* D3 =$B 22* E3=$B 22* F3 =$B 22* G3 =SUM(B8:G8)Benefits=$B23*B3 =$B23*C3 =$B23*D3 =$B23*E3=$B23*F3 =$B23*G3 =SUM(B9:G9)Rent=3 ,20 0=3 ,20 0=3 ,20 0=3 ,20 0=3 ,20 0=3 ,20 0=SUM(B10:G10)Utilities4,3004,7503,7904,1003,100 2, 800=SUM(B11:G11)Advertising=$B24*B3 ... 176,4 72 Benefits 11 ,20 0 14,000 15, 120 14 ,22 4 14,784 17,360 86,688Rent 3 ,20 0 3 ,20 0 3 ,20 0 3 ,20 0 3 ,20 0 3 ,20 0 19 ,20 0Utilities 4,300 4,750 3,790 4,100 3,100 2, 800 22 ,840Advertising 12, 000 15,000 16 ,20 0 15 ,24 0 ... 32, 750 40,938 44 ,21 3 41,593 43 ,23 0 50,763 25 3,485Gross profit 67 ,25 0 84,063 90,788 85,408 88,770 104 ,23 8 520 ,515Operating ExpensesSalaries 22 ,800 28 ,500 30,780 28 ,956 30,096 35,340 176,4 72 Benefits...

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 6 potx

... 108000 23 000 23 000 23 000 23 000 23 000 23 000 23 000 23 000 23 000 26 300 25 800 26 000 26 500 27 800 29 900 43700 522 00 720 0034 72 34 72 34 72 34 72 34 72 34 72 34 72 34 72 34 72 922 22 909 72 914 72 927 22 959 72 10 122 2 ... 15907 327 1 32 299 637 14 82 2 827 11754 16984 29 541 121 62 122 94 125 93 1 323 1 14713 17540 29 294 4 627 8 75819199895 21 1494 21 5548 21 5369 20 927 9 196033 10 528 2 25 000 25 00017 927 5 169 924 17 023 2 175953 ... 10 122 2 135 722 1569 72 2064 72 −1 72 −6 72 −4 72 28 1 328 3 428 1 722 8 25 728 45 528 675 874 9 32 953 9 52 921 855 401 000000000−80503 20 2 460 981 22 80 4349 18083 26 129 45448176 71 161 343 798 1 522 6 329 9145...

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 8 pdf

... (percent)Corporate income (thousands)010 20 304050 22 58CHOOSING ABUSINESS FORMRichard P. MandelTHE CONSULTING FIRMJennifer, Jean, and George had earned their graduate business degrees to-gether and ... state’s minimumincorporation fee (e.g., 20 0,000 shares for $20 0 in Massachusetts) and thenissue only 10,000 or so, leaving the rest on the shelf for future financings, em-ployee incentives, and ... filing an application with the state government and paying the 23 4 Planning and Forecastingtime to cash in on their efforts as founders and promoters. The survival of thebusiness as a whole in...

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