Table of Contents
The Controller Job Description
CFO and Controller Differences
The CFO Organizational Structure
Relations with the Chief Executive
Officer
Relations with the Board of
Directors
Relations with the Audit Committee
and Auditors
Chapter 2 - Strategic Planning
The Consideration of Cash in
Strategy
Foreign Exchange Risk Overview
Foreign Exchange Risk Management
Types of Foreign Exchange Hedges
Loan Denominated in a Foreign
Currency
Chapter 4 - The Control Environment
The Genesis of Accounting Controls
The Proper Balance of Control
Systems
The Failings of Internal Controls
Preventive and Detective Controls
Constructing a System of Controls
Special Case Employee Turnover
Special Case Audit Committee
Oversight
Chapter 5 - Performance Measurement
Days Sales in Accounts Receivable
Cash Reinvestment Measurements
Chapter 6 - Mergers and Acquisitions
The Failings of Acquisition Strategy
Indicators of a Strong Acquisition
Candidate
The Acquisition Legal Structure
Gain Recognition Avoidance Rules
Function-Specific Integration Issues
Integration for the Serial Acquirer
Chapter 7 - Budgeting and
Forecasting
The Disadvantages of Budgeting
The Command and Control System
Operating Decisions Impacting the
System of Budgets
The Reasons for Budget Iterations
Cross Price Elasticity of Demand
Non-Price Determinants of Demand
The Use of Clearing Dates in a
Forecast
The Need for Cash Concentration
Cash Concentration Best Practices
Cash Concentration Alternatives
Chapter 11 - Investment Management
U.S. Government Debt Instruments
State and Local Government Debt
The Primary and Secondary Markets
The Discounted Investment Formula
Chapter 12 - Fund Raising with Debt
Improving Upon Prepayment Terms
Floating-Rate Notes to Individuals
Chapter 13 - Fund Raising with
Equity
Angel Investors and Venture Capital
Chapter 14 - Credit Rating Agencies
Chapter 15 - Going Public and Going
Private
Reasons for and Against Going Public
Advantages and Disadvantages of the
Reverse Merger
The NASDAQ Global Select Market
The Over the Counter Bulletin Board
Chapter 17 - Investor Relations
Chapter 18 - Public Company
Financial Reporting
Comparison of the Integral and
Discrete Views
Primary Segment Reporting Issues
Presentation of Earnings per Share
The Public Company Closing Process
Activities to Increase the Float
Activities to Delay Stock Sales
The Direct Stock Purchase Plan
The Employee Stock Purchase Plan
The Stock Repurchase Safe Harbor
Provision
Chapter 20 - Information Technology
Types of Information Technology
Technology Usage Based on Strategy
Enterprise Resource Planning Systems
Sales Force Automation Software
Final Examination
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