| Preface | p. xiii |
| Accounts Payable Ratios | p. 1 |
| Accounts Receivable Management | p. 2 |
| Accounts Receivable Ratios | p. 6 |
| Acid-Test (Quick) Ratio | p. 8 |
| Actual Cash Value | p. 9 |
| Adjusted Gross Income | p. 9 |
| Alpha Value | p. 10 |
| Amortized Loan | p. 11 |
| Annual Percentage Rate | p. 12 |
| Applied (Predetermined) Overhead Rate | p. 15 |
| Arbitrage | p. 16 |
| Arithmetic Average Return | p. 18 |
| Asset Utilization (Turnover) | p. 19 |
| Audit Fees to Sales | p. 21 |
| Average (Arithmetic Mean) | p. 21 |
| Bad-Debt Ratios | p. 23 |
| Bank Reconciliation | p. 24 |
| Barron's Confidence Index | p. 27 |
| Beta | p. 27 |
| Black-Scholes Option-Pricing Model | p. 31 |
| Bond Valuation | p. 31 |
| Bond Yield | p. 33 |
| Book Value per Share | p. 37 |
| Breadth Index | p. 38 |
| Breakeven Formulas | p. 39 |
| Capital-Asset Pricing Model | p. 41 |
| Capitalization Rate | p. 42 |
| Cash Flow Ratios | p. 43 |
| Cash-Management Models | p. 45 |
| Cash Plus Cash Equivalents to Working Capital | p. 47 |
| Cash Ratios | p. 48 |
| Certainty-Equivalent Approach | p. 49 |
| x[superscript 2] (Chi-Square) Test | p. 50 |
| Coefficient of Variation | p. 53 |
| Common-Stock Valuation | p. 54 |
| Contribution Margin | p. 58 |
| Controllable (Budget, Spending) Variance | p. 60 |
| Conversion Ratio | p. 61 |
| Corporate Planning Models | p. 61 |
| Correlation Analysis | p. 65 |
| Cost of Capital | p. 69 |
| Cost of Credit | p. 75 |
| Cost of Prediction Errors | p. 77 |
| Credit Cost on Installment Purchase | p. 78 |
| Current-Liability Ratios | p. 78 |
| Current Ratio | p. 79 |
| Decision Matrix | p. 81 |
| Decision Tree | p. 83 |
| Decomposition of Time Series | p. 84 |
| Defensive Interval Ratio | p. 90 |
| Deposits Times Capital Ratio | p. 90 |
| Depreciation Formulas | p. 91 |
| Direct Costs-to-Sales Ratios | p. 94 |
| Discretionary-Cost Ratios | p. 96 |
| Dividend Ratios | p. 97 |
| Dollar-Cost Averaging | p. 99 |
| Du Pont Formulas | p. 100 |
| Earnings per Share | p. 103 |
| EBIT-EPS Approach to Capital Structure | p. 105 |
| Economic Order Quantity | p. 108 |
| Economic Production Run Size | p. 109 |
| Effective Annual Yield | p. 110 |
| Effective Interest Rate | p. 112 |
| Effective Tax Rate | p. 113 |
| Elasticity of Demand | p. 113 |
| Equity Ratios | p. 115 |
| Equivalent Taxable Yield | p. 117 |
| Estimated Expenses versus Cash Expenses | p. 118 |
| Expected Value and Standard Deviation | p. 119 |
| Exponential Smoothing | p. 122 |
| Fixed-Asset Ratios | p. 124 |
| Fixed-Charge Coverage | p. 129 |
| Flexible-Budget Variance | p. 130 |
| Foreign-Exchange Gains and Losses | p. 131 |
| Forward Premium (or Discount) on a Forward Exchange Contract | p. 132 |
| Funded Debt (Long-Term Debt) to Operating Property | p. 133 |
| Funds-Flow Adequacy Ratio | p. 133 |
| Future (Compound) Value | p. 134 |
| Future Value of an Annuity | p. 136 |
| Geometric Average Return | p. 138 |
| Gordon's Dividend Growth Model | p. 140 |
| Gross Income Multiplier | p. 140 |
| Gross Profit Variance | p. 141 |
| Growth Rate | p. 146 |
| High-Low Method | p. 147 |
| Holding-Period Return | p. 150 |
| Horizontal Analysis | p. 151 |
| Housing-Affordability Measures | p. 152 |
| Index-Number Trend Series | p. 153 |
| Index of Bearish Sentiment | p. 153 |
| Indirect Labor to Direct Labor | p. 154 |
| Inflation Adjustments | p. 155 |
| Instability Index in Earnings | p. 157 |
| Insurance Reimbursement | p. 157 |
| Interest Computation | p. 158 |
| Interest Coverage (Times Interest Earned) Ratio | p. 159 |
| Interest-Rate Swaps | p. 160 |
| Internal Rate of Return (Time-Adjusted Rate of Return) | p. 162 |
| Intrayear Compounding | p. 164 |
| Inventory Ratios | p. 166 |
| Investment Income to Investments | p. 168 |
| Investment Turnover | p. 168 |
| Lawsuit Damages to Sales | p. 169 |
| Learning Curve | p. 170 |
| Least-Squares Regression | p. 174 |
| Leverage Ratios and Financial Leverage | p. 177 |
| Life Insurance Adequacy | p. 181 |
| Linear Programming | p. 181 |
| Liquid Assets to Take-Home Pay | p. 184 |
| Liquidity Index | p. 184 |
| Loan-Loss Coverage Ratio | p. 185 |
| Loans to Deposits | p. 186 |
| Maintenance and Repair Index | p. 187 |
| Margin Requirement | p. 187 |
| Marginal Cost and Marginal Revenue | p. 188 |
| Market-Index Model | p. 190 |
| Materiality of Options | p. 191 |
| Median | p. 192 |
| Mix and Yield Variances | p. 194 |
| Mode | p. 199 |
| Moving Average | p. 200 |
| Multiple Regression | p. 201 |
| Multiple-Regression Tests | p. 203 |
| Naive Forecasting Models | p. 212 |
| Net Asset Value | p. 213 |
| Net-Cost Method | p. 214 |
| Net Income Multiplier | p. 215 |
| Net Savings | p. 216 |
| Net Worth | p. 216 |
| Noncurrent Assets to Noncurrent Liabilities | p. 217 |
| Normal Distribution | p. 218 |
| Odd-Lot Index | p. 220 |
| Off-Balance-Sheet Assets and Liabilities | p. 220 |
| Operating Assets Ratio | p. 221 |
| Operating Cycle | p. 222 |
| Operating Leverage | p. 223 |
| Operating Revenue-to-Operating Property Ratio | p. 225 |
| Opportunity Cost | p. 225 |
| Opportunity Cost of Not Taking a Discount | p. 226 |
| Payback Period | p. 227 |
| Pension Formulas | p. 228 |
| Percent Earned on Operating Property | p. 230 |
| Percent-of-Sales Method for Financial Forecasting | p. 231 |
| Personal Debt to Personal Assets | p. 233 |
| Portfolio Theory | p. 234 |
| Preferred Stock to Total Stockholders' Equity | p. 237 |
| Present Value | p. 238 |
| Present Value of an Annuity | p. 239 |
| "Pressing" Current Liabilities to "Patient" Current Liabilities | p. 241 |
| Price-to-Book Value Ratio | p. 243 |
| Price-Earnings Ratio (Multiple) | p. 243 |
| Price (Rate, Spending) Variance | p. 245 |
| Profit Margin | p. 246 |
| Profitability Index | p. 247 |
| Program Evaluation and Review Technique (PERT) | p. 249 |
| Quality of Earnings | p. 253 |
| Quantity Discount Model (EOQ with Quantity Discounts) | p. 255 |
| Quantity (Usage, Efficiency) Variance | p. 257 |
| Realization Risk in Assets | p. 259 |
| Regression Statistics | p. 260 |
| Reorder Point | p. 263 |
| Repairs and Maintenance Ratios | p. 265 |
| Residual Income | p. 266 |
| Return on Total Assets | p. 267 |
| Risk-Adjusted Discount Rate | p. 268 |
| Risk Measures | p. 269 |
| Rule of 72 and Rule of 69 | p. 272 |
| Rule of 78 | p. 273 |
| Safety Stock | p. 274 |
| Sales-Mix Analysis | p. 278 |
| Sales Returns and Allowances to Sales | p. 281 |
| Sales to Current Assets | p. 281 |
| Sales to Current Debt | p. 282 |
| Sales to Personnel | p. 283 |
| Sales Variances | p. 284 |
| Salesperson Variances | p. 285 |
| Savings to Income | p. 287 |
| Selling Price Computation | p. 288 |
| Shadow Price | p. 289 |
| Simple Interest | p. 291 |
| Simple (Accounting) Rate of Return | p. 292 |
| Simple Regression | p. 292 |
| Simulation Model | p. 294 |
| Sinking Fund Computation | p. 299 |
| Systematic-Sampling Formula | p. 300 |
| Take-Home Pay to Debt-Service Charges | p. 301 |
| Taxable Income | p. 302 |
| Trading on the Equity (Real Estate) | p. 302 |
| Trend Equation | p. 303 |
| Valuation of a Business | p. 305 |
| Value of Option (Call and Put) | p. 310 |
| Value of Stock Rights | p. 314 |
| Variable Costs to Fixed Costs | p. 317 |
| Vertical (Common-Size) Analysis | p. 318 |
| Volume (Denominator) Variance | p. 319 |
| Warehouse Cost Variances | p. 320 |
| Weighted Average (Mean) | p. 321 |
| Wilcox's Gambler's-Ruin Prediction Formula | p. 323 |
| Working Capital | p. 324 |
| Yield on Preferred Stock | p. 326 |
| Z-Score Model: Forecasting Business Failures | p. 327 |
| Appendix | p. 329 |
| Index | p. 341 |
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