Index
absorption accounting, 176
Accelerated Cost Recovery System (ACRS), 289
accelerated depreciation, 220
accounting, 9–10, 12, 289, 303
rules, and forecasts, 207
accounts receivable, 24–25, 26, 143–144, 289
aging of, 121–122
average number of days to collect, 120–121
average number of days to collect, 120–121
balance sheet analysis, 45–46
factoring, 42
improving management of, 122–123
increase in cash flow statement, 69
for sales territories, 151
selling receivable with or without recourse, 226
accounts receivable financing, 225–226, 289
accrual accounting, 289
accrued liability, 236
accumulated depreciation, 30, 31
acid test ratio, see quick ratio
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