Table of Contents
Chapter 1 - Overview of Financial
Analysis
The Purpose of Financial Analysis
Key Financial Analysis Concepts
Judgment in Financial Analysis
Precision of Financial Analysis
Chapter 2 - The Financial
Statements
The Single-Step Income Statement
The Multi-Step Income Statement
The Contribution Margin Income
Statement
The Multi-Period Income Statement
Overview of the Statement of Cash
Flows
The Statement of Retained
Earnings
Overview of the Statement of
Retained Earnings
Financial Statement Disclosures
Chapter 3 - Accounting Issues
Impacting the Financials
Modified Cash Basis of Accounting
Recordation of Revenue at Gross
or Net
Financial Statement Reporting
Issues
Chapter 4 - Interpretation of
Financial Statements
Interpretation of Financial
Statements
Accounts Payable Turnover Ratio
Accounts Receivable Turnover
Ratio
Sales to Working Capital Ratio
Chapter 5 - Cost-Volume-Profit
Analysis
Cross Price Elasticity of Demand
Non-Price Determinants of Demand
Chapter 7 - Cost Object Analysis
Factors in Cost Object Analysis
Cost Object Termination Issues
Chapter
8 - Constraint Analysis
Overview of Constraint Analysis
Constraint Analysis Financial
Terminology
Constraint Analysis from a
Financial Perspective
The Decision to Sell at a Lower
Price
The Decision to Outsource
Production
The Capital Investment Decision
The Decision to Cancel a Product
Internal Credit Rating Systems
Indicators of Future Payment
Delinquency
Ongoing Credit Monitoring Actions
Effects of Industry Credit
Practices
Chapter 10 - Financing Choices
Angel Investors and Venture
Capital
Private Investment in Public
Equity
Chapter 11 - Financial Leverage
The Financial Leverage Concept
Impact of Compensation on
Leverage
Chapter 12 - Capital Structure
Analysis
Creditor Position Considerations
Capital Structure Measurements
Timing of Changes to the Capital
Structure
Chapter 13 - Dividend Analysis
Chapter
14 - Foreign Exchange Risk Analysis
Foreign Exchange Risk Overview
Foreign Exchange Risk Management
Types of Foreign Exchange Hedges
Loan Denominated in a Foreign
Currency
Chapter
15 - Interest Rate Risk Analysis
Chapter 16 - Financial
Forecasting
The Differences between a Budget
and a Forecast
The Number of Budget Scenarios
The Use of Clearing Dates in a
Forecast
Chapter 17 - Managing the Rate of
Growth
Contribution Margins and
Sustainable Growth
Negative Effects of Excessive
Growth
Chapter 18 - The Cost of Capital
Weighted Average Cost of Capital
Variations in the Cost of Capital
Adjustments to the Cost of
Capital
Cost of Capital as a Threshold
Value
Chapter 19 - Discounted Cash Flow
Techniques
Present and Future Value Tables
Incremental Internal Rate of
Return
Inclusions in Cash Flow Analysis
Chapter
20 - Capital Budgeting
Capital Budget Proposal Analysis
Research and Development Funding
Analysis
Chapter
21 - The Lease or Buy Decision.
Chapter 22 - Acquisition
Valuation
The Comparison of Sales Multiples
The Comparison of Contract
Revenues
The Initial Public Offering
Valuation
Intellectual Property Valuation
The Valuation Floor and Ceiling
Chapter 23 - The Enhancement of
Shareholder Value
Long-Term and Short-Term Value
Considerations
Final Examination
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