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25.Cost of Prediction Errors

       26.χ2 (Chi-Square Test)

       Part 4 Managing Cash and Receivables

       27.Cash Flow Statement

       28.Using Float

       29.Using a Lockbox to Get Money Sooner

       30.Bank Reconciliation

       31.Putting Excess Cash to Work

       32.What Is the Equivalent Tax Yield?

       33.Determining the Optimal Cash

       34.Cash Ratios

       35.Cash Flow from Operations

       36.Cash Forecasting

       37.Accounts Receivable Ratios

       38.Managing Accounts Receivable

       Investment in Accounts Receivable

       Relaxation of Credit Standards

       Part 5 Controlling Inventory

       39.Inventory Ratios

       40.How Much to Order (Economic Order Quantity) and When to Order (Reorder Point)

       41.Calculating Quantity Discounts (EOQ with Quantity Discounts)

       42.Determining production run size

       43.Allowing for Safety Stock

       44.Calculating Inventory Dollar Burden

       45.Using the ABC System for Inventory Control

       Part 6 Buying and Selling Products and Services

       46.Sales Ratios

       47.How Good is the Merchandise?

       48.Factoring in Trade Discounts

       49.Calculating Cash Discounts

       50.Single Equivalent Discount and Chain Discount

       51.Markup Calculations

       52.Cost as a Basis

       53.Commission Computation

       54.Cost-Volume-Profit Analysis

       1.Breakeven Point

       Sales Mix

       2.Margin of Safety

       3.Cash Breakeven Point

       55.Contribution Margin Analysis

       Accepting or Rejecting a Special Order

       Analyzing the Make-or-Buy Decision

       Determining Whether to Sell or Process Further

       Adding or Dropping a Product Line

       Utilizing Scarce Resources

       56.How Does Product Demand React to a Price Change?

       Part 7 Putting Money to Work

       57.Figuring the Risk-Return Trade-off

       58.Opportunity Cost

       59.How Many Years Does It Take to Get Your Money Back (Payback Period)?

       60.How Do You Calculate Future Values? How Money Grows?

       61.Determining Annual Deposits (Sinking Funds)

       62.Determining the Number of Periods Required

       63.Rules of 69 and 72

       64.Computing Interest Rate

       65.How to Calculate After-Tax Cash Flows

       66.What Is Present Value? How Much Is Money Worth Now?

       67.Calculating Loan Payments

       68.Ranking Proposals and Projects

       69.Determining Internal Rate of Return (Time-Adjusted Rate of Return)

       Internal Rate of Return Where Unequal Cash Inflows Exist

       Internal Rate of Return Where Equal Cash Inflows Exist

       70.Capitalization Rate

       71.Gross Income Multiplier

       72.Net Income Multiplier

       Part 8 Scheduling, Planning, and Efficiency Measures

       73.How Are Your Assets Operating?

       74.Repairs and Maintenance Ratios

       75.Maintenance and Repair Index

       76.Utilization of Space

       77.Efficiency Measurements

       78.Direct Costs-to-Sales Ratios

       Part 9 Preparing Financial Statements and Charts

       79.Balance Sheet Basics

       80.Profit and Loss Statement

       81.Ratios, Proportions, and Percentages

       82.Charts and Graphs

       Part 10 How Healthy is the Business?

       83.Comparing Accounts over the Years (Horizontal Analysis)

       84.Comparing Accounts within the Current Year

       85.How to Use Index Numbers

       86.Growth Rate

       87.Current Ratio

       88.Quick (Acid Test) Ratio

       89.Operating Cycle

       90.Are Your Defensive Assets Sufficient?

       91.Working Capital

       92.Liquidity Index

       93.Assessing Asset Utilization (Turnover)

       94.Fixed-Asset Ratios

       95.Noncurrent Assets to Noncurrent Liabilities

       96.Accounts Payable Ratios

       97.Current Liability Ratios

       98.How Much Debt Do You Have, and Can You Pay It?

       99.What Obligations Are Pressing?

       100.Ratios of Off-Balance-Sheet Assets and Liabilities

       101.Earning Growth

       102.Profit Margin

       103.Sales to Current

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