Accounting for Managers


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Accounting for Managers

217
Index
Websterindex.qxd 8/30/2003 10:45 AM Page 217
Copyright 2003 by The McGraw-Hill Companies, Inc. Click Here for Terms of Use.


Activities (continued)
financing, 49-50, 55
non-value-added, 133, 157,
158, 166
operating, 49-50, 54, 55
primary, 135, 136
secondary, 135
value-added, 133, 203
Activity ratios, 67, 70-74
Adjusting entry
in accrual accounting, 48
in accounting cycle, 47
payroll-related, 61
signing, 59
Aging report, defined, 24
AICPA (American Institute of
Certified Public Accountants),
28, 186
Allocation base, defined, 127
AMT (alternative minimum tax),
185
AMTI (alternative minimum tax-
able income), 185
APP (average payment period)
ratio, 71
Asset accounts, 10-11, 17, 59, 61
Assets
defined, 8
concepts, 4, 8-11
current, 31
Assumptions, 28, 30-31, 92
Assurance, 40
Audits
and fraud, 197
assurance, 40
control environment, 41-42
compilation, 40
completeness, 42
control activities, 43-44
function, 38
information and communica-
tions, 42
material breach, 44
objectives and scope docu-
ment, 41
risk assessment, 43
standard procedures, 40-41
types, 38, 40
B
Backflush costing, 156, 158-159
Bad debt, 179
Balance
running, 25
normal, 17
Balance sheet
defined, 11, 17
equation, 18-19, 57
example, 16, 60-61, 79-80
financial statement, 49, 50, 54,
57-59, 84
impact on, 103, 117, 133, 159
procedures, 47, 58-59
ratios, 65, 69-71, 74, 78
Baseline, 68
BE (breakeven equation), 90-91
BE/CVP (breakeven/cost/vol-
ume/profit) analysis
benefits of, 100
defined, 90
limitations of, 94-95
Book of First Entry. See Journal.
Bookkeeping
cheat sheet, 21
double-entry, 7, 8, 10
procedures, 12-13
Breakeven point, 89, 91, 93, 100,
111
Bribery, defined, 190
BSC (balanced scorecard)
benefits, 156
measures, 153
perspectives, 151, 153-156
quick-start checklist, 152
Budget, 84, 85, 106, 139, 142-
144, 200 

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