Entrepreneurial Finance: Fundamentals of Financial Planning and Management for Small Business

INDEX

• Acceptance sampling table
• Accountant’s profit
• Account payable
• Account payable turnover ratio (APT)
• Account receivable
  • aging
  • cash discount to speed up collection
  • credit control
  • credit evaluation
  • current liabilities management
  • definition of
  • by number of days outstanding
  • turnover
• Account receivable aging
• Account receivable turnover (ART)
• Accruals
• Acid-test ratio (QR)
• Acquisition
• Activity ratios, see Operational ratios
• Actual to forecast (A/F) ratio method
• Advertising
  • characteristics of
  • definition of
  • expenditures by media type
  • types of media
• Alien corporation
• Anchor stores
• Angel investors
• Appraisal and evaluation
• Apprenticeship
• Assembly line
• Asset-based value
• Assets
• Authoritarian leader
• Average earnings after depreciation and taxes (AEADT)
• Average earnings multiple (AM)
• Average rate of return (ARR)

• Bad debt
• Balance sheet
  • balances of
  • basic accounting equation
  • cash flow cycle
  • components of
  • definition of
  • formula
  • owner’s equity
  • sample
• Balance sheet formula
• Barometric forecasting
• Basic accounting equation
• Bonus
• Book value
• Book value per share ratio (BVPS)
• Boutique layout
• Branding
• Brand name
• Break-even analysis
• Break-even graphics
• Break-even point
  • and change in price
  • desired profit and
  • non-cash charges and
  • and pre-determined profit
  • and revenue fluctuations
  • and shifts in cost
• Break-even quantity (BEQ)
• Break-even revenue (BER)
• Budgetary variance
  • small business
• Budgeting
  • flexible
  • in product quality
• Budgets
  • cash flow
  • control
  • definition of
  • operating
  • small business ...