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Trim Tabs investing : using liquidity theory to beat the stock market / по Biderman, Charles

Полный текст
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Полный текст

The state of food and agriculture 2002

Interest rates, the markets, and the new financial world по Kaufman, Henry

Advanced financial accounting по Lewis, Richard

Оглавление: “...Capital reorganisation, reduction and reconstruction PART III ACCOUNTING AND PRICE CHANGES 19. Accounting for price changes 20. ...”

Annual editions : international business

Оглавление: “...International Trade Theory A Roadmap for the New Trade Landscape 29 (3) Patty Murray Are Global Prices Converging or Diverging? 32 (3) Reuven Glick What One Hand Gives, the Other Takes 35 (16) Ronald Mendoza UNIT 2 International Institutions and Organizations Unit Overview 48 (3) Part A. ...”

Economics : private & public choice / по Gwartney, James D.

Оглавление: “...195 (1) Aggregate Supply of Goods and Services 195 (3) Thumbnail Sketch Why Is the Short-Run Aggregate Quantity Supplied Directly Related to the Price Level? 198 (1) Equilibrium in the Goods and Services Market 198 (4) Resource Market 202 (1) Loanable Funds Market 203 (3) Foreign Exchange Market 206 (1) Applications in Economics Bonds, Interest Rates, and Bond Prices 207 (2) Leakages and Injections from the Circular Flow of Income 209 (2) Key Points 211 (1) Critical Analysis Questions 212 (2) Working with Our Basic Aggregate Demand and Aggregate Supply Model 214 (22) Anticipated and Unanticipated Changes 215 (1) Factors That Shift Aggregate Demand 215 (3) Thumbnail Sketch What Factors Affect Aggregate Demand? ...”

Macroeconomics : principles, problems, and policies / по McConnell, Campbell R.

Оглавление: “...Economy: Private and Public Sectors 6 The United States in the Global Economy PART 2 NATIONAL INCOME, EMPLOYMENT, AND FISCAL POLICY 7 Measuring Domestic Output, National Income, and the Price Level 8 Introduction to Economic Growth, Unemployment, and Inflation 9 Building the Aggregate Expenditures Model 10 Aggregate Expenditures: The Multiplier, Net Exports, and Government 11 Aggregate Demand and Aggregate Supply 12 Fiscal Policy PART 3 MONEY, BANKING, AND MONETARY POLICY 13 Money and Banking 14 How Banks and Thrifts Create Money 15 Monetary Policy PART 4 LONG-RUN PERSPECTIVES AND MACROECONOMIC DEBATES 16 Extending the Analysis of Aggregate Supply 17 Economic Growth and the New Economy 18 Deficits, Surpluses, and the Public Debt 19 Disputes over Macro Theory and Policy PART 5 INTERNATIONAL ECONOMICS AND THE WORLD ECONOMY 20 International Trade 21 Exchange Rates, Balance of Payments, and Trade Deficits 22 The Developing Economies Transitional Economies: Russia and China [Internet-Only chapter]...”

Business ethics 99/00

Оглавление: “...To the Reader iv Topic Guide 2 (2) Selected World Wide Web Sites 4 (2) UNIT 1 Ethics, Values, and Social Responsibility in Business Overview 6 (22) Thinking Ethically: A Framework for Moral Decision Making 8 (4) Manual Velasquez Claire Andre Thomas Shanks Michael J. ...”

Microeconomics по Pindyck, Robert S.

Оглавление: “...15 (3) Corporate Decision Making: Ford's Sport Utility Vehicles 15 (2) Public Policy Design: Automobile Emission Standards for the Twenty-First Century 17 (1) Summary 18 (1) Questions for Review 18 (1) Exercises 18 (3) The Basics of Supply and Demand 21 (44) Supply and Demand 22 (3) The Supply Curve 22 (1) The Demand Curve 23 (2) The Market Mechanism 25 (1) Changes in Market Equilibrium 26 (8) Elasticities of Supply and Demand 34 (6) Point versus Arc Elasticities 37 (3) Short-Run versus Long-Run Elasticities 40 (9) Demand 40 (5) Supply 45 (4) Understanding and Predicting the Effects of Changing Market Conditions 49 (9) Effects of Government Intervention-Price Controls 58 (3) Summary 61 (1) Questions for Review 61 (1) Exercises 62 (3) Part Two Producers, Consumers, and Competitive Markets 65 (282) Consumer Behavior 67 (44) Consumer Behavior 67 (2) Consumer Preferences 69 (14) Market Baskets 69 (1) Some Basic Assumptions about Preferences 70 (1) Indifference Curves 70 (2) Indifference Maps 72 (2) The Shape of Indifference Curves 74 (1) The Marginal Rate of Substitution 75 (1) Perfect Substitutes and Perfect Complements 76 (7) Budget Constraints 83 (3) The Budget Line 83 (1) The Effects of Changes in Income and Prices 84 (2) Consumer choice 86 (6) Corner Solutions 90 (2) Revealed Preferences 92 (3) Marginal Utility and Consumer Choice 95 (5) Cost-of-Living Indexes 100 (6) Ideal Cost-of-Living Index 101 (1) Laspeyres Index 102 (1) Paasche Index 103 (1) Price Indexes in the United Statics: Chain Weighting 104 (2) Summary 106 (1) Questions for Review 106 (1) Exercises 107 (4) Individual and Market Demand 111 (48) Individual Demand 112 (8) Price Changes 112 (1) The Individual Demand Curve 113 (1) Income Changes 114 (1) Normal versus Inferior Goods 115 (1) Engel Curves 116 (3) Substitutes and Complements 119 (1) Income and Substitution Effects 120 (5) Substitution Effect 121 (1) Income Effect 121 (1) A Special Case: The Giffen Good 122 (3) Market Demand 125 (7) From Individual to Market Demand 125 (2) Elasticity of Demand 127 (5) Consumer Surplus 132 (4) Consumer Surplus and Demand 132 (4) Network Externalities 136 (4) The Bandwagon Effect 136 (1) The Snob Effect 137 (3) Empirical Estimation of Demand 140 (4) The Statistical Approach to Demand Estimation 140 (2) The Form of the Demand Relationship 142 (2) Interview and Experimental Approaches to Demand Determination 144 (1) Summary 144 (1) Questions for Review 145 (1) Exercises 146 (3) Demand Theory---A Mathematical Treatment 149 (8) Utility Maximization 149 (1) The Method of Lagrange Multipliers 150 (1) The Equal Marginal Principle 151 (1) Marginal Rate of Substitution 151 (1) Marginal Utility of Income 152 (1) An Example 152 (2) Duality in Consumer Theory 154 (1) Income and Substitution Effect 155 (2) Exercises 157 (2) Uncertainty and Consumer Behavior 159 (36) Describing Risk 160 (5) Probability 160 (1) Expected Value 161 (1) Variability 161 (2) Decision Making 163 (2) Preferences Toward Risk 165 (5) Different Preferences Toward Risk 167 (3) Reducing Risk 170 (6) Diversification 170 (2) Insurance 172 (2) The Value of Information 174 (2) The Demand for Risky Assets 176 (9) Assets 177 (1) Risky and Riskless Assets 177 (1) Asset Returns 178 (1) The Trade-Off Between Risk and Return 179 (1) The Investor's Choice Problem 180 (5) Behavioral Economics 185 (6) More Complex Preferences 186 (2) Rules of Thumb and Biases in Decision Making 188 (1) Probabilities and Uncertainty 189 (1) Summing Up 189 (2) Summary 191 (1) Questions for Review 191 (1) Exercises 191 (4) Production 195 (26) The Production Decisions of a Firm 195 (1) The Technology of Production 196 (2) The Production Function 197 (1) The Short Run versus the Long Run 197 (1) Production with One Variable Input (Labor) 198 (9) Average and Marginal Products 199 (1) The Slopes of the Product Curve 200 (1) The Average Product of Labor Curve 201 (1) The Marginal Product of Labor Curve 202 (1) The Law of Diminishing Marginal Returns 202 (3) labor Productivity 205 (2) Production with Two Variable Inputs 207 (8) Isoquants 207 (2) Input Flexibility 209 (1) Diminishing Marginal Returns 209 (1) Substitution Among Inputs 209 (2) Production Functions---Two Special Cases 211 (4) Returns to Scale 215 (3) Describing Returns to Scale 215 (3) Summary 218 (1) Questions for Review 218 (1) Exercises 219 (2) The Cost of Production 221 (50) Measuring Cost: Which Costs Matter? ...”

Marketing management and strategy по Doyle,Peter

Оглавление: “...191 (4) Strategic opportunities for fast innovators 195 (2) Barriers to innovation 197 (2) Organizing for innovation 199 (4) New product development process 203 (9) Customer adoption process 212 (4) Summary 216 (1) Questions 216 (1) Notes 216 (2) Pricing policy: delivering value 218 (21) Assessing price competitiveness 220 (2) Establishing initial prices 222 (9) Initiating price changes 231 (3) Controlling reseller mark-ups 234 (3) Summary 237 (1) Questions 238 (1) Notes 238 (1) Communications strategy 239 (39) Introduction 239 (2) Communications and buyer behaviour 241 (11) Advertising planning 252 (13) Direct response marketing 265 (2) Interactive marketing 267 (2) Sales promotion 269 (3) Public relations 272 (2) Determining the communications mix 274 (2) Summary 276 (1) Questions 276 (1) Notes 277 (1) Managing personal selling 278 (33) Salesforce objectives 279 (2) Salesforce strategy 281 (4) Structure and size 285 (5) Allocation of resources 290 (2) Sales management 292 (6) The selling process 298 (5) Negotiations 303 (4) Managing account relationships 307 (2) Summary 309 (1) Questions 309 (1) Notes 309 (2) Managing marketing channels 311 (27) The role of channels 312 (3) Designing distribution channels 315 (5) Managing distribution channels 320 (4) Channel evolution 324 (4) Organizing distribution 328 (9) Summary 337 (1) Questions 337 (1) Notes 337 (1) Marketing in service businesses 338 (32) Nature of services 339 (3) Service characteristics 342 (4) Service tasks 346 (6) Services marketing strategy 352 (16) Summary 368 (1) Questions 368 (1) Notes 369 (1) Turnaround management 370 (31) Short-versus long-term improvements 371 (2) Types of industry change 373 (3) Some financial concepts 376 (4) Consolidation phase 380 (9) Transformation programme 389 (10) Summary 399 (1) Questions 400 (1) Notes 400 (1) Marketing in the twenty-first century 401 (20) Marketing: a recapitulation 401 (4) Changing marketing environment 405 (3) Changing marketing strategies 408 (4) Changing organizations for marketing 412 (3) Towards a partnership mentality 415 (2) Implementing marketing 417 (2) Summary 419 (1) Questions 420 (1) Notes 420 (1) Further reading 421 (8) Index of authors and firms 429 (5) Index of subjects 434...”

Economics : principles, problems, and policies / по McConnell, Campbell R.

Оглавление: “...Economy: Private and Public Sectors 73 (20) The United States in the Global Economy 93 (23) PART TWO National Income, Employment, and Fiscal Policy Measuring Domestic Output, National Income, and the Price Level 116 (20) Introduction to Economic Growth and Instability 136 (23) Building the Aggregate Expenditures Model 159 (23) Aggregate Expenditures: The Multiplier, Net Exports, and Government 182 (21) Aggregate Demand and Aggregate Supply 203 (21) Fiscal Policy 224 (20) PART THREE Money, Banking, and Monetary Policy Money and Banking 244 (21) How Banks and Thrifts Create Money 265 (17) Monetary Policy 282 (24) PART FOUR Long-Run Perspectives and Macroeconomic Debates Extending the Analysis of Aggregate Supply 306 (17) Economic Growth and the New Economy 323 (18) Deficits, Surpluses, and the Public Debt 341 (14) Disputes over Macro Theory and Policy 355 (19) PART FIVE Microeconomics of Product Markets Supply and Demand: Elasticities and Government-Set Prices 374 (20) Consumer Behavior and Utility Maximization 394 (21) The Costs of Production 415 (22) Pure Competition 437 (26) Pure Monopoly 463 (23) Monopolistic Competition and Oligopoly 486 (24) Technology, R&D, and Efficiency 510 (22) PART SIX Microeconomics of Resource Markets The Demand for Resources 532 (18) Wage Determination 550 (22) Rent, Interest, and Profit 572 (16) PART SEVEN Microeconomics of Government Government and Market Failure 588 (23) Public Choice Theory and the Economics of Taxation 611 (21) PART EIGHT Microeconomics Issues and Policies Antitrust Policy and Regulation 632 (17) Agriculture: Economics and Policy 649 (18) Income Inequality and Poverty 667 (20) Labor Market Issues: Unionism, Discrimination, Immigration 687 (23) The Economics of Health Care 710 (20) PART NINE International Economics and the World Economy International Trade 730 (22) Exchange Rates, the Balance of Payments, and Trade Deficits 752 (21) The Economics of Developing Countries 773 Web Bonus Chapter Transition Economies: Russia and China Glossary G-1 Index I-1...”

Applied economics

Оглавление: “...611 (1) The UK approach to reducing unemployment 612 (2) Key points 614 (1) Note 614 (1) References and further reading 614 (3) 24 Managing the economy 617 (36) Synopsis 617 (1) The objectives of policy 618 (1) The instruments of policy 619 (4) Problems in managing the economy 623 (1) The theory of economic policy 624 (5) Post-war macroeconomic policy in practice 629 (3) Medium-term economic strategy 632 (6) Supply-side strategy 638 (4) Policy effectiveness 642 (1) Economic policy in an international context 643 (2) Conclusion 645 (1) Key points 646 (1) Notes 647 (1) References and further reading 648 (5) PART IV: International economics 25 Exchange rates 653 (26) Synopsis 653 (1) The foreign exchange market 654 (2) Exchange rate definitions 656 (3) Exchange rate determination 659 (11) Economic policy and the exchange rate 670 (1) The gold standard system 671 (2) The IMF system 673 (2) The floating exchange rate system 675 (2) Key points 677 (1) Notes 677 (1) References and further reading 678 (1) 26 United Kingdom trade performance 679 (28) Synopsis 679 (1) The nature of the problem 680 (5) Reasons behind UK trade performance 685 (13) The importance of trade in goods for the UK 698 (3) Conclusion 701 (3) Key points 704 (1) References and further reading 704 (3) 27 Free trade, regional trading blocs and protectionism 707 (20) Synopsis 707 (1) Free trade 708 (3) Trade and the world economy 711 (4) Protectionism 715 (8) Conclusion 723 (1) Key points 724 (1) Note 725 (1) References and further reading 725 (2) 28 The European Union 727 (34) Synopsis 727 (1) Historical background 728 (4) Finance and the EU budget 732 (5) Policy areas 737 (14) Monetary union 751 (5) Enlargement 756 (1) Opting out? ...”

The Challenge of the new international economic order /

Proactive purchasing in the supply chain : the key to world-class procurement / по Burt, David N.

Оглавление: “...Multiple Sourcing Share of Supplier's Capacity Local, National, and International Sourcing Manufacturer or Distributor "Green" Supply Management Minority- and Women-Owned Business Enterprises Ethical Considerations Reciprocity Consortium Purchasing and Group Buying Disaster Plans Summary Appendix Illustrative Plant Survey Financial Statement Analysis Planning a Facility Visit Endnotes Suggested Reading Chapter 14 Global Supply Management Global Management Perspective Future of Global Supply Management Stages to Global Supply Management Reasons for Global Sourcing Potential Problems Questions Before Going Global Supply Channels Global Trade Intermediaries International Procurement Offices Direct Suppliers Eliminating Intermediaries Identifying Direct Suppliers Qualifying Direct Suppliers Preparing for Direct Relations The Initial Meeting Currency and Payment Issues Exchange Rates Payments Letters of Credit Countertrade Countertrade's Advantages Countertrade's Disadvantages Supply Management's Role Creative Countertrade Political and Economic Alliances European Union North American Free Trade Agreement MERCOSUR Association of Southeast Asian Nations Asia-Pacific Economic Cooperation Summary Appendix Currency Risk Hedging Endnotes Suggested Reading Chapter 15 Total Cost of Ownership Three Components of Total Cost Acquisition Costs Ownership Costs Post-Ownership Costs TCO, Net Present Value (NPV) Analysis, and Estimated Costs The Importance of Total Cost of Ownership in Supply Management Service Providers Retail Manufacturing Supply Chains/Supply Networks Summary Appendix: Supply Management in Action Endnotes Suggested Reading Chapter 16 Price and Cost Analysis Introduction General Economic Considerations Conditions of Competition Variable-Margin Pricing Product Differentiation Six Categories of Cost Regulation by Competition Price Analysis Competitive Price Proposals Regulated, Catalog, and Market Prices Internet/e-Commerce II Historical Prices Supply and Demand Factors Independent Cost Estimates Cost Analysis Cost Analysis Defined Capabilities of Management Efficiency of Labor Amount and Quality of Subcontracting Plant Capacity Sources of Cost Data Potential Suppliers Supply Partners Cost Models Direct Costs Direct Labor Direct Materials Tooling Costs Learning Curves Cumulative Curve and the Unit Curve Target Cost Estimation Indirect Costs Engineering Overhead Material Overhead Manufacturing Overhead General and Administrative Selling Recovering Indirect Costs Activity-Based Costing Target Costing Profit Resisting Arbitrary Price Increases Summary Appendix A: Application of Learning Curves Appendix B: Discounts Endnotes Suggested Reading Chapter 17 Methods of Compensation Introduction to Compensation Arrangements Observation Contract Cost Risk Appraisal Technical Risk Contract Schedule Risk General Types of Contract Compensation Arrangements Fixed Price Contracts Incentive Contracts Cost-Reimbursement Contracts Specific Types of Compensation Arrangements Firm Fixed Price Contracts Fixed Price with Economic Price Adjustment Contracts Fixed Price Redetermination Contracts Incentive Arrangements Fixed Price Incentive Fee Cost Plus Incentive Fee Arrangements Cost Plus Fixed Fee Arrangements Cost Plus Award Fee (CPAF) Cost without Fee Cost Sharing Time and Materials Letter Contracts and Letters of Intent Considerations When Selecting the Method of Compensation Summary Endnotes Suggested Reading Chapter 18 Negotiations Introduction Objectives of Negotiation Quality Fair and Reasonable Price On-Time Performance Control Cooperation Supplier Relationship Management When to Negotiate Supply Management's Role in Negotiation The Supply Management Professional Acting Alone The Supply Management Professional as the Negotiating Team Leader The Negotiation Process Preparation Establishing Objectives Identify the Desired Type of Relationship Five Powerful Preparation Activities The BATNA The Agenda "Murder Boards" and Mock Negotiations Crib Sheets Draft Agreements Face-to-Face Discussions Fact Finding Recess Narrowing the Differences Hard Bargaining Techniques Universally Applicable Techniques Transactional Techniques Collaborative and Alliance Negotiating Techniques The Debriefing: An Incredible Learning Opportunity Documentation Online Negotiation Advantages to Online Negotiation An Example of a Successful Application of Negotiating Online Drawbacks to Online Negotiation Negotiating for Price Price Analysis Negotiation Cost Analysis Negotiation Characteristics of a Successful Negotiator Summary Endnotes Suggested Reading Chapter 19 Contract Formation and Legal Issues Litigation Prevention Dispute Resolution Negotiation Mediation Litigation Arbitration Courts Development of Commercial Law Electronic Contract Considerations: Cyber Law Attempts to Revise the UCC Basic Legal Considerations Status of an Agent The Purchase Contract Letters of Intent Special Legal Considerations Inspection Rights Rights of Rejection Title and Risk of Loss Warranties Evergreen Contracts Order Cancellation and Breach of Contract JIT Contracts Honest Mistakes Patent Infringement Restraint of Trade Laws International Considerations Contracts for the International Sale of Goods Foreign Corrupt Practices Act Summary Endnotes Suggested Reading Chapter 20 Contract and Relationship Management Need for Better Contract Management Preaward Conference: The Stage Has Been Set Monitoring and Controlling Project Progress Operations Progress Reports Gantt Charts CPM and PERT Closed-Loop MRP Systems Monitoring and Controlling Total Supplier Performance Supplier Performance Evaluation Motivation Punishment Rewards Assistance Transformational Training Quality Audits and Supply System Reviews Problem Solving Collaboration Managing the Relationship Summary Appendix A: Supplier Reporting Requirements for Unique Major Projects Appendix B: How Critical Path Scheduling Works Appendix C: Supplier Questionnaire Endnotes Suggested Reading Chapter 21 Ethics and Social Responsibility Ethics in the Supply Management Context Professional Supply Management Ethics Principles and Standards of Ethical Supply Management Conduct National and International Supply Management Conduct Important Areas Requiring Amplification Avoid Sharp Practices Competitive Bidding Negotiation Samples Treating Salespeople with Respect Substandard Materials and Services Gifts and Gratuities Management Responsibilities Written Standards Ethics Training and Education Departmental Environment Miscellaneous Factors Dealing with Gray Areas The Four Way Test Social Responsibilities Summary Endnotes Suggested Reading Chapter 22 Implementing World-Class Purchasing in the Supply Chain Designing an Effective Purchasing/Supply Management Department The Purchasing Planning Function Defining Planning Four Phases of Planning The Organizing Function The Five Basic Steps to Organizing Basic Concepts of Organizing Organizing for Supply Chain Management The Staffing Function The Directing Function Leadership Leadership and the Purchasing Profession The Controlling Function Evaluating the Purchasing/Supply Management Department The Annual Report Risk Management New Focus on Risk Management Appendix A: The Institute for Supply Management Awards for Excellence in Supply Management Appendix B: From Reactive to Proactive Procurement: A Case Study Appendix C: Raytheon Supply Base Optimization, April Appendix D: At Rolls-Royce North America, an Organizational Shift Is the Driving Force Behind an Innovative New Journey to Engage Its Supply Chain Endnotes Suggested Reading Epilogue The Future of Supply Management Index...”

Cost and management accounting : an introduction

Оглавление: “...Preface xiii Part One Introduction to Cost and Management Accounting 1 (38) Introduction to management accounting 3 (16) The users of accounting information 4 (1) Differences between management accounting and financial accounting 5 (1) The decision-making process 5 (5) Changing competitive environment 10 (1) Focus on customer satisfaction and new management approaches 10 (3) The impact of the changing environment of management accounting systems 13 (1) Functions of management accounting 14 (2) Summary of the contents of this book 16 (3) An introduction to cost terms and concepts 19 (20) Cost objects 19 (1) Direct and indirect costs 20 (2) Period and product costs 22 (1) Cost behaviour 22 (5) Relevant and irrelevant costs and revenues 27 (1) Avoidable and unavoidable costs 28 (1) Sunk costs 28 (1) Opportunity costs 28 (1) Incremental and marginal costs 29 (1) Job costing and process costing systems 30 (1) Maintaining a cost database 30 (9) Part Two Cost Accumulation for Inventory Valuation and Profit Measurement 39 (158) Accounting for labour and materials 41 (30) Accounting for labour costs 42 (2) Accounting treatment of various labour cost items 44 (1) Materials recording procedure 45 (2) Pricing the issues of materials 47 (4) Issues relating to accounting for materials 51 (2) Quantitative models for the planning and control of stocks 53 (1) Relevant costs for quantitative models under conditions of certainty 53 (1) Determining the economic order quantity 54 (3) Assumptions of the EOQ formula 57 (1) Determining when to place the order 57 (1) Control of stocks through classification 58 (1) Materials requirement planning 59 (1) Just-in-time systems 60 (11) Cost assignment 71 (36) Assignment of direct and indirect costs 72 (1) Different costs for different purposes 72 (2) Cost-benefit issues and cost systems design 74 (1) Assigning direct costs to objects 75 (1) Plant-wide (blanket) overhead rates 75 (2) The two-stage allocation process 77 (1) An illustration of the two-stage process for a traditional costing system 78 (7) Extracting relevant costs for decision-making 85 (1) Budgeted overhead rates 85 (1) Under-and over-recovery of overheads 86 (1) Maintaining the database at standard costs 87 (1) Non-manufacturing overheads 88 (4) Appendix 4.1: Inter-service department reallocations 92 (4) Appendix 4.2: Other allocation bases used by traditional systems 96 (11) Accounting entries for a job costing system 107 (24) Control accounts 108 (1) Recording the purchase of raw materials 109 (1) Recording the issue of materials 109 (3) Accounting procedure for labour costs 112 (1) Accounting procedure for manufacturing overheads 113 (2) Non-manufacturing overheads 115 (1) Accounting procedures for jobs completed and products sold 115 (1) Costing profit and loss account 116 (1) Interlocking accounting 116 (1) Contract costing 117 (5) Work in progress valuation and amounts recoverable on contracts 122 (9) Process costing 131 (32) Flow of production and costs in a process costing system 132 (1) Process costing when all output is fully complete 133 (6) Process costing with ending work in progress partially complete 139 (3) Beginning and ending work in progress of uncompleted units 142 (5) Partially completed output and losses in process 147 (1) Process costing for decision-making and control 147 (1) Batch/operating costing 148 (1) Surveys of practice 149 (3) Appendix 6.1: Losses in process and partially completed units 152 (11) Joint and by-product costing 163 (16) Distinguishing between joint products and by-products 163 (2) Methods of allocating joint costs 165 (7) Irrelevance of joint cost allocations for decision-making 172 (1) Accounting for by-products 173 (1) By-products, scrap and waste 174 (5) Income effects of alternative cost accumulation systems 179 (18) External and internal reporting 180 (1) Variable costing 181 (1) Absorption costing 182 (1) Variable costing and absorption costing: a comparison of their impact on profit 183 (3) A mathematical model of the profit functions 186 (1) Some arguments in support of variable costing 187 (1) Some arguments in support of absorption costing 188 (1) Surveys of company practice 189 (2) Appendix 8.1: Derivation of the profit function for an absorption costing system 191 (6) Part Three Information for Decision-making 197 (112) Cost-volume--profit analysis 199 (30) The economist's model 200 (2) The accountant's cost--volume--profit model 202 (2) A mathematical approach to cost-volume--profit analysis 204 (4) Margin of safety 208 (1) Constructing the break-even chart 208 (1) Alternative presentation of cost--volume--profit analysis 208 (2) Multi-product cost--volume--profit analysis 210 (3) Cost--volume--profit analysis assumptions 213 (3) Cost--volume--profit analysis and computer applications 216 (1) Separation of semi-variable costs 216 (13) Measuring relevant costs and revenues for decision-making 229 (28) The meaning of relevance 230 (1) Importance of qualitative factors 230 (1) Special pricing decisions 231 (4) Product-mix decisions when capacity constraints exist 235 (2) Replacement of equipment -- the irrelevance of past costs 237 (2) Outsourcing and make or buy decisions 239 (4) Discontinuation decisions 243 (2) Determining the relevant costs of direct materials 245 (1) Determining the relevant costs of direct labour 245 (12) Activity-based costing 257 (28) The role of a cost accumulation system in generating relevant cost information for decision-making 258 (1) Types of cost systems 259 (1) A comparison of traditional and ABC systems 260 (2) The emergence of ABC systems 262 (1) Volume-based and non-volume-based cost drivers 262 (3) An illustration of the two-stage process for an ABC system 265 (4) Designing ABC systems 269 (3) Activity hierarchies 272 (1) Cost versus benefits considerations 273 (1) Periodic review of an ABC data base 274 (1) ABC in service organizations 274 (1) ABC cost management applications 275 (10) Capital investment decisions 285 (24) The opportunity cost of an investment 286 (1) Compounding and discounting 286 (2) The concept of net present value 288 (2) Calculating net present values 290 (1) The internal rate of return 291 (3) Relevant cash flows 294 (1) Timing of cash flows 294 (1) Techniques that ignore the time value of money 295 (1) Payback method 295 (3) Accounting rate of return 298 (1) Qualitative factors 299 (2) Appendix 12.1: Taxation and investment decisions 301 (8) Part Four Information for Planning, Control and Performance Measurement 309 (106) The budgeting process 311 (28) Relationship between budgeting and long-term planning 312 (1) The multiple functions of budgets 312 (2) Conflicting roles of budgets 314 (1) The budget period 314 (1) Administration of the budgeting process 315 (1) Stages in the budgeting process 316 (4) A detailed illustration 320 (1) Sales budget 320 (3) Production budget and budgeted stock levels 323 (1) Direct materials usage budget 324 (1) Direct materials purchase budget 324 (1) Direct labour budget 325 (1) Factory overhead budget 325 (1) Selling and administration budget 326 (1) Departmental budgets 327 (1) Master budget 327 (2) Cash budgets 329 (1) Final review 329 (1) Computerized budgeting 330 (9) Management control systems 339 (28) Different types of controls 340 (3) Cybernetic control systems 343 (1) Feedback and feed-forward controls 343 (1) Management accounting control systems 344 (1) Responsibility centres 344 (2) The nature of management accounting control systems 346 (1) The controllability principle 347 (4) Setting financial performance targets 351 (1) Participation in the budgeting and target setting process 352 (2) Non-financial performance measures 354 (1) Activity-based cost management 355 (12) Standard costing and variance analysis 367 (48) Operation of a standard costing system 368 (3) Establishing cost standards 371 (3) Types of cost standards 374 (4) Variance analysis 378 (1) Material variances 378 (1) Material price variances 379 (2) Material usage variance 381 (1) Total material variance 382 (1) Labour variances 382 (1) Wage rate variance 382 (1) Labour efficiency variance 383 (1) Total labour variance 384 (1) Variable overhead variances 384 (1) Variable overhead expenditure variance 384 (1) Variable overhead efficiency variance 385 (1) Similarities between materials, labour and overhead variances 386 (1) Fixed overhead expenditure or spending variance 386 (1) Sales variances 387 (1) Total sales margin variance 387 (1) Sales margin price variance 388 (1) Sales margin volume variance 389 (1) Reconciling budgeted profit and actual profit 389 (1) Standard absorption costing 389 (2) Volume variance 391 (1) Volume efficiency variance 392 (1) Volume capacity variance 393 (1) Summary of fixed overhead variances 393 (1) Reconciliation of budgeted and actual profit for a standard absorption costing system 393 (2) Performance reports 395 (3) Recording standard costs in the accounts 398 (17) Questions 415 (126) Bibliography 541 (4) Appendices 545 (4) Appendix A 546 (1) Appendix B 547 (2) Index 549...”

Integrated advertising, promotion, and marketing communications по Clow, Kenneth E.

Оглавление: “...Preface xix PART 1 THE IMC FOUNDATION 1 (116) Integrated Marketing Communications 2 (22) Ron Jon Surf Shop: IMC and Brand Building Go to the Beach 2 (2) Overview 4 (2) Communication and IMC Programs 6 (2) Integrated Marketing Communications 8 (1) An Integrated Marketing Communications Plan 9 (1) IMC Components and the Design of this Book 10 (1) The IMC Foundation 10 (3) Advertising Tools 11 (1) IMC Media Tools 11 (1) Promotional Tools 11 (1) Integration Tools 12 (1) Refining the IMC Program 12 (1) The Value of IMC Plans 13 (4) Information Technology 13 (1) Changes in Channel Power 14 (1) Increases in Competition 15 (1) Brand Parity 16 (1) Integration of Information 16 (1) Decline in the Effectiveness of Television Advertising 17 (1) International Implications 17 (7) Corporate Image and Brand Management 24 (32) Gucci: One Strong Brand Works with Others 24 (1) Overview 25 (1) Corporate Image 26 (4) Components of a Corporate Image 26 (1) The Role of a Corporate Image---Consumer Perspective 27 (1) The Role of a Corporate Image--- Business-to-Business Perspective 28 (1) The Role of a Corporate Image---Company Perspective 29 (1) Promoting the Desired Image 30 (2) Creating the Right Image 30 (1) Rejuvenating an Image 31 (1) Changing an Image 31 (1) Corporate Name 32 (1) Corporate Logos 33 (1) Branding 34 (1) Developing a Strong Brand Name 34 (1) Brand Equity 35 (3) Steps to Building Brand Equity 36 (1) Measuring Brand Equity 37 (1) Brand Extensions and Flanker Brands 38 (2) Co-Branding 40 (1) Private Brands 41 (2) Packaging 43 (2) New Trends in Packaging 44 (1) Labels 45 (1) Positioning 45 (3) Other Elements of Positioning 47 (1) Ethical Issues in Brand Management 48 (1) International Implications 49 (7) Buyer Behaviors 56 (32) Apple's iPhone: Dialing Up New Customers 56 (2) Overview 58 (1) Consumer Purchasing Process 58 (1) Information Search 59 (7) Internal Search 59 (1) External Search 59 (2) Consumer Attitudes 61 (2) Consumer Values 63 (1) Cognitive Mapping 64 (2) Evaluation of Alternatives 66 (3) The Evoked Set Method 66 (1) The Multiattribute Approach 67 (1) Affect Referral 68 (1) Trends in the Consumer Buying Environment 69 (3) Age Complexity 69 (1) Gender Complexity 69 (1) Individualism 69 (1) Active, Busy Lifestyles 70 (1) Cocooning 70 (1) Changes in Family Units 71 (1) Pleasure Pursuits 71 (1) Health Emphasis 71 (1) Business-to-Business Buyer Behavior 72 (1) Factors Affecting Members of Business Buying Centers 73 (2) Organizational Influences 73 (1) Individual Factors 73 (2) Types of Business-to-Business Sales 75 (1) The Business-to-Business Buying Process 76 (2) Identification of Needs 76 (1) Establishment of Specifications 77 (1) Identification of Vendors 77 (1) Vendor Evaluation 77 (1) Vendor Selection 78 (1) Negotiation of Terms 78 (1) Postpurchase Evaluation 78 (1) Dual Channel Marketing 78 (2) International Implications 80 (8) Promotions Opportunity Analysis 88 (29) PETsMART: It's a Dog's Life (which ain't half bad) 88 (2) Overview 90 (1) Promotions Opportunity Analysis 90 (1) Communication Market Analysis 91 (26) Competitors 91 (1) Opportunities 91 (1) Target Markets 92 (1) Customers 92 (1) Product Positioning 93 (1) Establishing Marketing Communications Objectives 93 (1) Establishing a Communications Budget 94 (2) Types of Budgets 96 (1) The Percentage of Sales Method 96 (1) The Meet-the-Competition Method 97 (1) The ``What We Can Afford'' Method 97 (1) The Objective and Task Method 97 (1) Payout Planning 97 (1) Quantitative Models 98 (1) Budgeting Expenditures 98 (1) Preparing Promotional Strategies 99 (1) Matching Tactics with Strategies 100 (1) Market Segmentation 101 (1) Market Segmentation by Consumer Groups 101 (1) Segments Based on Demographics 102 (2) Psychographics 104 (1) Segments Based on Generations 105 (1) Segmentation by Geographic Area 106 (1) Geodemographic Segmentation 106 (1) Benefit Segmentation 107 (1) Usage Segmentation 107 (1) Business-to-Business Segmentation 108 (1) Segmentation by Industry 108 (1) Segmentation by Size 109 (1) Segmentation by Geographic Location 109 (1) Segmentation by Product Usage 109 (1) Segmentation by Customer Value 110 (1) International Implications 110 (7) PART 2 IMC ADVERTISING TOOLS 117 (90) Advertising Management 118 (1) The Anatomy of a Perfect Pushup 118 (1) Overview 119 (2) Overview of Advertising Management 121 (1) Advertising and the IMC Process 121 (1) Choosing an Advertising Agency 122 (1) Decision Variables 123 (1) External Advertising Agencies 124 (1) Choosing an Agency 125 (1) Goal Setting 125 (1) Selection Criteria 125 (2) Reference Requests 127 (1) Creative Pitch 127 (1) Agency Selection 128 (1) Advertising Planning and Research 129 (1) The Roles of Advertising Account Executives 130 (1) The Roles of Creatives 130 (1) Advertising Campaign Management 131 (1) Communication Market Analysis 131 (1) Advertising Goals 132 (1) Building Brand Image 132 (1) Providing Information 133 (1) Persuasion 133 (1) Supporting Marketing Efforts 133 (1) Encouraging Action 134 (1) The Advertising Budget 134 (1) Media Selection 135 (1) The Creative Brief 135 (1) The Objective 135 (1) The Target Audience 136 (1) The Message Theme 137 (1) The Support 137 (1) The Constraints 137 (1) International Implications 138 (8) Advertising Design: Theoretical Frameworks and Types of Appeals 146 (30) Ecko Enterprises: Dressing the Hip Hop World and Beyond 146 (2) Overview 148 (1) The Creative Brief 148 (1) Advertising Theory 149 (4) Hierarchy of Effects 149 (1) Means-End Theory 150 (1) Leverage Points 151 (1) Verbal and Visual Images 152 (1) Types of Advertising Appeals 153 (14) Fear 154 (1) Humor 155 (2) Sex 157 (5) Musical Appeals 162 (2) Rational Appeals 164 (1) Emotional Appeals 165 (2) Scarcity Appeals 167 (1) The Structure of an Advertisement 167 (2) International Implications 169 (7) Advertising Design: Message Strategies and Executional Frameworks 176 (31) Dove's Social and Fashion Advertising 176 (1) Overview 177 (1) Message Strategies 178 (5) Cognitive Strategies 178 (3) Affective Strategies 181 (1) Conative Strategies 182 (1) Executional Frameworks 183 (5) Animation 183 (1) Slice-of-Life 184 (1) Dramatization 185 (1) Testimonials 185 (1) Authoritative 186 (1) Demonstration 186 (1) Fantasy 187 (1) Informative 188 (1) Sources and Spokespersons 188 (6) Source Characteristics 190 (2) Matching Source Types and Characteristics 192 (2) Creating an Advertisement 194 (1) Advertising Effectiveness 195 (3) Beating Ad Clutter 197 (1) International Implications 198 (9) PART 3 IMC MEDIA TOOLS 207 (88) Traditional Media Channels 208 (34) M&M's: The Sweet Task of Media Selection 208 (2) Overview 210 (1) Media Strategy 210 (1) Media Planning 211 (2) Media Planners 212 (1) Media Buyers 213 (1) Advertising Objectives 213 (3) Achieving Advertising Objectives 216 (3) Recency Theory 217 (2) Media Selection 219 (11) Television 219 (3) Radio 222 (2) Outdoor Advertising 224 (2) Magazines 226 (2) Newspapers 228 (2) Media Mix 230 (1) Media Selection in Business-to-Business Markets 231 (2) International Implications 233 (9) E-active Marketing 242 (28) How Google Has Changed Our Language 242 (1) Overview 243 (1) E-Commerce 244 (2) E-Commerce Components 245 (1) E-Commerce Incentives 246 (3) Financial Incentives 246 (1) Convenience Incentives 247 (1) Value-Added Incentives 248 (1) Consumer Concerns with E-Commerce 249 (2) Seller Opportunism 249 (1) Security Issues 249 (1) Privacy Issues 250 (1) Purchasing Habits 250 (1) Biusiness-to-Business E-Commerce 251 (1) Interactive Marketing 251 (2) Online Advertising 253 (1) Forms of Online Advertising 253 (1) The Impact of Online Advertising 253 (1) Brand Spiraling 253 (1) Blogs 254 (1) Reactions to Negative Comments 254 (1) Company-Sponsored Blogging 255 (1) Online Social Networks 255 (1) Developing a Social Network Presence 256 (1) Consumer-Generated Advertising 256 (1) Consumer-Generated Reviews 257 (1) E-Mail 258 (2) Integration with Other Channels 258 (1) Web Analytics 258 (1) Monitoring Future Actions 259 (1) E-Mail Newsletters 259 (1) Advertising on Other Newsletters 259 (1) Search Engine Optimization 260 (1) Viral Marketing 260 (2) Web Site Design Issues 262 (1) International Implications 262 (8) Shipping Issues 262 (1) Payment Methods 263 (1) Communication Issues 263 (1) Technology Issues 263 (7) Alternative Marketing 270 (25) Red Bull's Buzz 270 (1) Overview 271 (1) Alternative Media Programs 272 (1) Buzz Marketing 272 (2) Consumers Who Like a Brand 273 (1) Sponsored Consumers 273 (1) Company Employees 273 (1) Buzz Marketing Stages 274 (1) Buzz Marketing Preconditions 274 (1) Guerilla Marketing 274 (2) Product Placements and Branded Entertainment 276 (2) Product Placements 276 (1) Branded Entertainment 276 (1) Achieving Success with Individual Consumers 277 (1) Company Tactics 277 (1) The Media's Perspective 278 (1) Lifestyle Marketing 278 (1) Alternative Media Venues 279 (3) Video Game Advertising 279 (1) Benefits of Video Game Advertising 280 (1) Disadvantages of Video Game Advertising 280 (1) Cinema Advertising 280 (1) In-Tunnel Subway Advertising 280 (1) Parking Lot Advertising 281 (1) Escalator Advertising 281 (1) Airline In-Flight Advertising 281 (1) Leaflets and Brochures 281 (1) Carry-Home Menus 281 (1) Carry-Home Bag Advertising 282 (1) Advertising on Clothing 282 (1) Mall Signs 282 (1) Kiosks 282 (1) In-Store Marketing 282 (2) New In-Store Marketing Tactics 283 (1) Point-of-Purchase Tactics 284 (2) Designing Effective POP 284 (1) Measuring POP Effectiveness 285 (1) Combination Approaches 286 (1) Brand Communities 286 (2) International Implications 288 (7) PART 4 IMC PROMOTIONAL TOOLS 295 (86) Database and Direct Response Marketing 296 (28) Levi Strauss & Co.: Using Quality Information to Build Relationships 296 (2) Overview 298 (1) Database Marketing 298 (1) Building a Data Warehouse 299 (2) E-Mail and Internet Data 300 (1) Purchase and Communication Histories 300 (1) Personal Preference Profiles 300 (1) Customer Information Companies 301 (1) Geocoding 301 (1) Database Coding and Analysis 301 (2) Lifetime Value Analysis 301 (1) RFM Analysis 302 (1) Data Mining 303 (1) Database-Driven Marketing Communications 304 (3) Identification Codes 305 (1) Customer Profile Information 305 (1) In-Bound Telemarketing 305 (1) Trawling 306 (1) Lifetime Value Segments 306 (1) Database-Driven Marketing Programs 307 (5) Permission Marketing 307 (2) Frequency Programs 309 (2) Customer Relationship Management 311 (1) Direct Response Marketing 312 (1) Direct Mail 313 (1) Types of Lists 313 (1) Advantages of Direct Mail 314 (1) Disadvantages of Direct Mail 314 (1) Catalogs 314 (1) Direct Response Media 315 (1) Internet 315 (1) Alternative Media 315 (1) Telemarketing 316 (1) International Implications 316 (8) Sales Promotions 324 (30) Sales Promotions and More Hook Fans 324 (2) Overview 326 (1) Consumer Promotions 326 (1) Coupons 327 (3) Coupon Distribution 328 (1) Types of Coupons 328 (1) Problems with Coupons 329 (1) Premiums 330 (1) Types of Premiums 330 (1) Keys to Successful Premium Programs 331 (1) Contests and Sweepstakes 331 (2) Contests 332 (1) Sweepstakes 332 (1) Components of Prizes 332 (1) Goals of Contests and Sweepstakes 333 (1) Refunds and Rebates 333 (1) Sampling 334 (2) Types of Samples 335 (1) Benefits of Sampling 335 (1) Problems with Sampling 335 (1) Successful Sampling Programs 336 (1) Bonus Packs 336 (1) Types of Bonus Packs 336 (1) Benefits of Bonus Packs 336 (1) Problems with Bonus Packs 337 (1) Price-Offs 337 (1) Benefits of Price-Offs 337 (1) Problems with Price-Offs 338 (1) Overlays and Tie-Ins 338 (1) Planning for Consumer Promotions 338 (2) Trade Promotions 340 (7) Trade Allowances 340 (2) Trade Contests 342 (1) Trade Incentives 343 (2) Trade Shows 345 (2) Concerns with Trade Promotions 347 (1) International Implications 348 (6) Public Relations and Sponsorship Programs 354 (27) Everyone's Wild About Harry 354 (1) Overview 355 (1) Public Relations 356 (1) Internal Versus External Public Relations 356 (1) Public Relations Tools 356 (1) Public Relations Functions 357 (1) Identifying Stakeholders 357 (2) Internal Stakeholders 358 (1) External Stakeholders 358 (1) Assessing Corporate Reputation 359 (1) Auditing Corporate Social Responsibility 360 (1) Creating Positive Image-Building Activities 360 (4) Cause-Related Marketing 361 (2) Green Marketing and Pro-Environmental Activities 363 (1) Preventing or Reducing Image Damage 364 (4) Proactive Prevention Strategies 365 (1) Reactive Damage-Control Strategies 365 (3) Sponsorships 368 (2) Forms of Sponsorships 368 (1) Choosing Sponsorships 369 (1) Sponsorship Objectives 370 (1) Event Marketing 370 (3) Determining Objectives 371 (1) Matching the Event to Publics 371 (1) Promoting the Event 371 (1) Advertising at the Event 371 (1) Tracking Results 372 (1) Cross-Promotions 372 (1) International Implications 373 (8) PART 5 IMC ETHICS, REGULATION, AND EVALUATION 381 (57) Regulations and Ethical Concerns 382 (26) A Salty Situation 382 (1) Overview 383 (1) Marketing Communications Regulations 384 (6) Governmental Regulatory Agencies 384 (1) The Federal Trade Commission 385 (1) Unfair and Deceptive Marketing Practices 385 (1) Deception Versus Puffery 385 (1) Substantiation of Marketing Claims 386 (1) How Investigations Begin 387 (1) Consent Orders 388 (1) Administrative Complaints 388 (1) Courts and Legal Channels 388 (1) Corrective Advertising 389 (1) Trade Regulation Rulings 389 (1) Industry Oversight of Marketing Practices 390 (2) Council of Better Business Bureaus 390 (1) National Advertising Division 390 (1) National Advertising Review Board 391 (1) Children's Advertising Review Unit 391 (1) Ethics and Social Responsibility 392 (3) Ethics and Advertising 393 (1) Perpetuating Stereotypes 393 (1) Advertising Unsafe Products 394 (1) Offensive Advertisements 394 (1) Advertising to Children 395 (1) Marketing and Ethics 395 (2) Brand Infringement 395 (1) Medical Marketing and Advertising 396 (1) Gifts and Bribery in Business-to-Business Marketing Programs 396 (1) Internet Marketing: Spamming and Cookies 397 (1) Responding to Ethical Challenges 397 (2) Ethical Frameworks 398 (1) Social Responsibility 399 (1) Social Responsibility Perspectives 399 (1) Ethics Programs 400 (1) Ethics Training Programs 400 (1) Codes of Ethics 400 (1) Ethics Consulting Systems 401 (1) International Implications 401 (7) Evaluating an Integrated Marketing Program 408 (30) Pretesting for Effectiveness: The New High-Tech World of Advertising Design 408 (1) Overview 409 (1) Matching Methods with IMC Objectives 410 (1) Message Evaluations 411 (10) Concept Testing 412 (1) Copytesting 413 (1) Recall Tests 414 (2) Recognition Tests 416 (1) Attitude and Opinion Tests 417 (1) Emotional Reaction Tests 418 (1) Physiological Arousal Tests 419 (1) Persuasion Analysis 420 (1) Evaluation Criteria 421 (2) Behavioral Evaluations 423 (5) Sales and Response Rates 423 (2) Online Metrics 425 (1) Test Markets 426 (2) Purchase Simulation Tests 428 (1) Evaluating Public Relations Activities 428 (2) Evaluating the Overall IMC Program 430 (1) International Implications 431 (7) Name/Organization Index 438 (8) Subject Index 446...”

Fundamental Financial Accounting Concepts with Harley-Davidson Annual Report

Оглавление: “...An Introduction to Accounting 2 (58) Chapter Opening 3 (1) Role of Accounting in Society 4 (5) Using Free Markets to Set Resource Priorities 4 (1) Accounting Provides Information 5 (1) Types of Accounting Information 6 (1) Nonbusiness Resource Allocations 6 (1) Careers in Accounting 7 (1) Measurement Rules 8 (1) Reporting Entities 9 (1) Elements of Financial Statements 10 (1) Accounting Equation 11 (1) Recording Business Events Under the Accounting Equation 12 (3) Asset Source Transactions 12 (1) Asset Exchange Transactions 13 (1) Another Asset Source Transaction 14 (1) Asset Use Transactions 14 (1) Historical Cost and Reliability Concepts 15 (1) Recap: Types of Transactions 16 (1) Summary of Transactions 16 (1) Preparing Financial Statements 17 (4) Income Statement and the Matching Concept 17 (2) Statement of Changes in Stockholders' Equity 19 (1) Balance Sheet 19 (1) Statement of Cash Flows 20 (1) The Closing Process 21 (1) The Horizontal Financial Statements Model 21 (1) The Financial Analyst 22 (2) A Look Back 24 (1) A Look Forward 25 (1) Appendix 25 (2) Self-Study Review Problem 27 (1) Key Terms 28 (1) Questions 28 (1) Multiple-Choice Questions 29 (1) Exercises--Series A 29 (8) Problems--Series A 37 (4) Exercises--Series B 41 (7) Problems--Series B 48 (5) Analyze, Think, Communicate 53 (7) Accounting for Accruals 60 (60) Chapter Opening 61 (1) Accrual Accounting 62 (8) Transaction Data in Ledger Accounts 64 (1) 2008 Financial Statements 65 (2) The Closing Process 67 (1) Matching Concept 67 (3) Second Accounting Cycle 70 (4) Adjusting the Accounts 71 (1) Summary of 2009 Transactions 72 (1) 2009 Financial Statements 72 (2) Closing the Temporary (Nominal) Accounts 74 (1) Steps in an Accounting Cycle 74 (1) Accounting for Notes Payable 74 (4) Vertical Statements Model 76 (2) The Financial Analyst 78 (4) A Look Back 82 (1) A Look Forward 83 (1) Appendix 83 (3) Self-Study Review Problem 86 (2) Key Terms 88 (1) Questions 88 (1) Multiple-Choice Questions 89 (1) Exercises--Series A 89 (8) Problems--Series A 97 (6) Exercises--Series B 103 (7) Problems--Series B 110 (6) Analyze, Think, Communicate 116 (4) Accounting for Deferrals 120 (50) Chapter Opening 121 (1) Accounting for Deferrals Illustrated 122 (5) Summary of Events and Ledger Accounts 124 (1) The 2007 Financial Statements 125 (1) The Matching Concept 125 (2) Second Accounting Cycle 127 (5) Effect of 2008 Transactions on the Accounting Equation and the Financial Statements 130 (2) Third Accounting Cycle 132 (4) Effect of 2009 Transactions on the Accounting Equation and the Financial Statements 134 (2) The Financial Analyst 136 (4) A Look Back 140 (1) A Look Forward 141 (1) Self-Study Review Problem 141 (2) Key Terms 143 (1) Questions 143 (1) Multiple-Choice Questions 143 (1) Exercises--Series A 144 (5) Problems--Series A 149 (5) Exercises--Series B 154 (5) Problems--Series B 159 (5) Analyze, Think, Communicate 164 (6) The Double-Entry Accounting System 170 (68) Chapter Opening 171 (1) Debit/Credit Terminology 172 (1) Collins Consultants Case 172 (11) Asset Source Transactions 172 (4) Asset Exchange Transactions 176 (1) Asset Use Transactions 177 (2) Claims Exchange Transactions 179 (1) Adjusting the Accounts 180 (3) Overview of Debit/Credit Relationships 183 (1) Summary of T-Accounts 184 (1) The Ledger 184 (2) The General Journal 186 (2) Financial Statements 188 (1) Closing Entries 188 (2) Trial Balance 190 (1) The Financial Analyst 191 (3) A Look Back 194 (1) A Look Forward 194 (1) Self-Study Review Problem 195 (2) Key Terms 197 (1) Questions 198 (1) Multiple-Choice Questions 198 (1) Exercises--Series A 198 (9) Problems--Series A 207 (8) Exercises--Series B 215 (8) Problems--Series B 223 (8) Analyze, Think, Communicate 231 (7) Accounting for Merchandising Businesses 238 (60) Chapter Opening 239 (2) Product Costs Versus Selling and Administrative Costs 241 (1) Allocating Inventory Cost Between Asset and Expense Accounts 241 (1) Perpetual Inventory System 241 (2) Effects of 2008 Events on Financial Statements 242 (1) Recording and Reporting Inventory Events in the Double-Entry System 243 (2) Financial Statements for 2008 244 (1) Transportation Cost, Purchase Returns and Allowances, and Cash Discounts Related to Inventory Purchases 245 (6) Effects of 2009 Events on Financial Statements 246 (1) Accounting for Purchase Returns and Allowances 246 (1) Purchase Discounts 247 (1) The Cost of Financing Inventory 248 (1) Accounting for Transportation Costs 248 (3) Recognizing Gains and Losses 251 (1) Recording and Reporting Inventory Events in the Double-Entry System 251 (2) Multistep Income Statement 253 (2) Lost, Damaged, or Stolen Inventory 255 (1) Adjustment for Lost, Damaged, or Stolen Inventory 255 (1) Events Affecting Sales 256 (3) Accounting for Sales Returns and Allowances 257 (1) Accounting for Sales Discounts 258 (1) The Financial Analyst 259 (4) A Look Back 263 (1) A Look Forward 263 (1) Appendix 264 (1) Self-Study Review Problem 265 (2) Key Terms 267 (1) Questions 267 (1) Multiple-Choice Questions 268 (1) Exercises--Series A 269 (8) Problems--Series A 277 (3) Exercises--Series B 280 (8) Problems--Series B 288 (3) Analyze, Think, Communicate 291 (5) Comprehensive Problem 296 (2) Accounting for Inventories 298 (44) Chapter Opening 299 (1) Inventory Cost Flow Methods 300 (1) Specific Identification 300 (1) First-In, First-Out (FIFO) 300 (1) Last-In, First-Out (UFO) 300 (1) Weighted Average 300 (1) Physical Flow 300 (1) Effect of Cost Flow on Financial Statements 300 (2) Effect on Income Statement 300 (1) Effect on Balance Sheet 301 (1) Inventory Cost Flow under a Perpetual System 302 (4) Multiple Layers with Multiple Quantities 302 (1) Allocating Cost of Goods Available for Sale 302 (1) Effect of Cost Flow on Financial Statements 303 (3) Inventory Cost Flow When Sales and Purchases Occur Intermittently 306 (2) FIFO Cost Flow 306 (1) Weighted-Average and UFO Cost Flows 307 (1) Lower-of-Cost-or-Market Rule 308 (1) Avoiding Fraud in Merchandising Businesses 309 (1) Estimating the Ending Inventory Balance 310 (2) The Financial Analyst 312 (2) Effects of Cost Flow on Ratio Analysis 314 (1) A Look Back 314 (1) A Look Forward 314 (1) Self-Study Review Problem 315 (1) Key Terms 316 (1) Questions 316 (1) Multiple-Choice Questions 317 (1) Exercises--Series A 317 (6) Problems--Series A 323 (3) Exercises--Series B 326 (6) Problems--Series B 332 (4) Analyze, Think, Communicate 336 (4) Comprehensive Problem 340 (2) Internal Control and Accounting for Cash 342 (48) Chapter Opening 343 (1) Key Features of Internal Control Systems 344 (2) Separation of Duties 344 (1) Quality of Employees 344 (1) Bonded Employees 344 (1) Required Absences 344 (1) Procedures Manual 345 (1) Authority and Responsibility 345 (1) Prenumbered Documents 345 (1) Physical Control 345 (1) Performance Evaluations 346 (1) Limitations 346 (1) Accounting for Cash 346 (11) Controlling Cash 346 (1) Cash Payments 347 (1) Checking Account Documents 348 (2) Reconciling the Bank Statement 350 (1) Illustrating a Bank Reconciliation 351 (3) Cash Short and Over 354 (1) Using Petty Cash Funds 355 (2) The Financial Analyst 357 (3) A Look Back 360 (1) A Look Forward 361 (1) Self-Study Review Problem 362 (1) Key Terms 362 (1) Questions 363 (1) Multiple-Choice Questions 364 (1) Exercises--Series A 364 (4) Problems--Series A 368 (5) Exercises--Series B 373 (5) Problems--Series B 378 (5) Analyze, Think, Communicate 383 (4) Comprehensive Problem 387 (3) Accounting for Receivables and Payables 390 (52) Chapter Opening 391 (1) Allowance Method of Accounting for Bad Debts 392 (8) Accounting Events Affecting the 2008 Period 392 (1) Accounting for Bad Debts Expense 392 (2) General Ledger T-Accounts 394 (1) Financial Statements 395 (1) Estimating Bad Debts Expense 396 (1) Accounting Events Affecting the 2009 Period 396 (2) Year-End Adjusting Entries 398 (1) General Ledger T-Accounts 398 (1) Analysis of Financial Statements 399 (1) Recognition of Bad Debts Expense Using the Direct Write-Off Method 400 (1) Accounting for Credit Card Sales 401 (1) Warranty Obligations 402 (3) General Ledger T-Accounts and Financial Statements 403 (2) The Financial Analyst 405 (1) Costs of Credit Sales 405 (3) A Look Back 408 (1) A Look Forward 409 (1) Appendix 409 (5) Self-Study Review Problem 414 (1) Key Terms 414 (1) Questions 415 (1) Multiple-Choice Questions 416 (1) Exercises--Series A 416 (5) Problems--Series A 421 (5) Exercises--Series B 426 (6) Problems--Series B 432 (5) Analyze, Think, Communicate 437 (3) Comprehensive Problem 440 (2) Accounting for Long-Term Operational Assets 442 (58) Chapter Opening 443 (1) Tangible Versus Intangible Assets 444 (1) Tangible Long-Term Assets 444 (1) Intangible Assets 444 (1) Determining the Cost of Long-Term Assets 445 (1) Basket Purchase Allocation 445 (1) Life Cycle of Operational Assets 446 (1) Methods of Recognizing Depreciation Expense 446 (9) Straight-Line Depreciation 447 (3) Double-Declining-Balance Depreciation 450 (2) Units-of-Production Depreciation 452 (1) Comparing the Depreciation Methods 453 (2) Income Tax Considerations 455 (1) Revision of Estimates 456 (1) Revision of Life 456 (1) Revision of Salvage 456 (1) Continuing Expenditures for Plant Assets 457 (2) Costs that Are Expensed 457 (1) Costs that Are Capitalized 457 (2) Natural Resources 459 (1) Intangible Assets 460 (2) Trademarks 460 (1) Patents 460 (1) Copyrights 460 (1) Franchises 460 (1) Goodwill 461 (1) Expense Recognition for Intangible Assets 462 (2) Expensing Intangible Assets with Identifiable Useful Lives 462 (1) Impairment Losses for Intangible Assets with Indefinite Useful Lives 463 (1) Balance Sheet Presentation 464 (1) The Financial Analyst 464 (2) A Look Back 466 (1) A Look Forward 467 (1) Self-Study Review Problem 467 (1) Key Terms 468 (1) Questions 468 (1) Multiple-Choice Questions 469 (1) Exercises--Series A 469 (6) Problems--Series A 475 (6) Exercises--Series B 481 (5) Problems--Series B 486 (6) Analyze, Think, Communicate 492 (6) Comprehensive Problem 498 (2) Accounting for Long-Term Debt 500 (58) Chapter Opening 501 (1) Installment Notes Payable 502 (3) Line of Credit 505 (1) Bond Liabilities 505 (7) Advantages of Issuing Bonds 506 (1) Security of Bonds 507 (1) Timing of Maturity 507 (1) Special Features 508 (1) Bond Ratings 508 (1) Bonds Issued at Face Value 509 (1) Recording Procedures 509 (1) Effect of Events on Financial Statements 510 (1) Financial Statements 511 (1) Bonds Issued at a Discount 512 (5) Effective Interest Rate 512 (1) Bond Prices 513 (1) Mason Company Revisited 513 (2) Effect on Financial Statements 515 (2) Effect of Semiannual Interest Payments 517 (1) Bonds Issued at a Premium 517 (1) The Market Rate of Interest 518 (1) Bond Redemptions 518 (1) Security for Loan Agreements 519 (1) The Financial Analyst 519 (3) A Look Back 522 (1) A Look Forward 522 (1) Appendix 523 (4) Self-Study Review Problem 527 (1) Key Terms 527 (1) Questions 528 (1) Multiple-Choice Questions 529 (1) Exercises--Series A 529 (7) Problems--Series A 536 (3) Exercises--Series B 539 (7) Problems--Series B 546 (4) Analyze, Think, Communicate 550 (6) Comprehensive Problem 556 (2) Accounting for Equity Transactions 558 (46) Chapter Opening 560 (1) Formation of Business Organizations 560 (1) Ownership Agreements 560 (1) Advantages and Disadvantages of Different Forms of Business Organization 560 (3) Regulation 560 (1) Double Taxation 561 (1) Limited Liability 562 (1) Continuity 562 (1) Transferability of Ownership 563 (1) Management Structure 563 (1) Ability to Raise Capital 563 (1) Appearance of Capital Structure in Financial Statements 563 (2) Presentation of Equity in Proprietorships 563 (1) Presentation of Equity in Partnerships 564 (1) Presentation of Equity in Corporations 565 (1) Characteristics of Capital Stock 565 (1) Par Value 565 (1) Stated Value 565 (1) Other Valuation Terminology 566 (1) Stock: Authorized, Issued, and Outstanding 566 (1) Classes of Stock 566 (2) Common Stock 566 (1) Preferred Stock 567 (1) Accounting for Stock Transactions on the Day of Issue 568 (2) Issuing Par Value Stock 568 (1) Stock Clarification 568 (1) Stock Issued at Stated Value 569 (1) Stock Issued with No-Par Value 569 (1) Financial Statement Presentation 570 (1) Stockholders' Equity Transactions after the Day of Issue 570 (4) Treasury Stock 570 (2) Cash Dividend 572 (1) Stock Dividend 573 (1) Stock Split 573 (1) Appropriation of Retained Earnings 574 (1) Financial Statement Presentation 574 (1) The Financial Analyst 575 (2) A Look Back 577 (1) A Look Forward 578 (1) Self-Study Review Problem 578 (1) Key Terms 579 (1) Questions 579 (1) Multiple-Choice Questions 580 (1) Exercises--Series A 581 (4) Problems--Series A 585 (3) Exercises--Series B 588 (5) Problems--Series B 593 (3) Analyze, Think, Communicate 596 (6) Comprehensive Problem 602 (2) Statement of Cash Flows 604 (51) Chapter Opening 605 (1) Operating Activities 606 (1) Investing Activities 606 (1) Financing Activities 606 (1) Noncash Investing and Financing Activities 606 (1) Reporting Format for the Statement of Cash Flows 606 (1) Converting from Accrual to Cash-Basis Accounting 607 (5) Operating Activities 609 (1) Procedures for Determining Cash Flow from Operating Activities under the Indirect Method 610 (2) Preparing the Operating Activities Section of the Statement of Cash Flows Using the Direct Method 612 (9) Preparing the Investing Activities Section of the Statement of Cash Flows 615 (2) Preparing the Financing Activities Section of We Statement of Cash Flows 617 (4) Preparing the Schedule of Noncash Investing and Financing Activities for the Statement of Cash Flows 621 (1) The Financial Analyst 621 (2) A Look Back 623 (1) A Look Forward 623 (1) Appendix 624 (1) Self-Study Review Problem 625 (3) Key Terms 628 (1) Questions 628 (1) Multiple-Choice Questions 629 (1) Exercises--Series A 629 (4) Problems--Series A 633 (6) Exercises--Series B 639 (4) Problems--Series B 643 (6) Analyze, Think, Communicate 649 (6) (Online) Financial Statement Analysis Appendix A Accessing the EDGAR Database Through the Internet 655 (1) Appendix B Annual Report for The Topps Company, Inc. 656 (55) Appendix C Summary of Financial Ratios 711 (3) Appendix D Annual Report and Financial Statement Analysis Projects 714 (11) Appendix E Accounting for Investment Securities 725 (9) Appendix F Time Value of Money 734 (8) Glossary 742 (11) Photo Credits 753 (1) Index 754...”

Financial and actuarial statistics : an introduction / по Borowiak, Dale S.