Business Analysis with Microsoft Excel, Third Edition

Index

A

absolute references, cell formulas, 19

absorption costing, 428–432

accelerated depreciation, 344, 347

acceptable quality level (AQL), acceptance sampling, 235–240

acceptance sampling, 234

CRITBINOM function, 237

operating characteristic curve, charting, 235–240

accounting

accrual

matching principle, 105–107

cash

matching principle, 106–107

purpose of, 11–12

types

accrual, 24–28

cash, 24

financial, 12–13

management, 12–13

Accounts Payable ledger, subsidiary example, 92

accounts receivable, obtaining credit sales balances, 40–41

Accounts Receivable ledger, subsidiary example, 92

accrual accounting

adjusting entries, 26–28

depreciation, 26–27

matching principle, 24–25, 105–107

ACFs (autocorrelation function), 209–211

acquisition costs, determining ...