Page 9 - CalcBus_Flipbook

Table of Contents v

IV. BUSINESS ASSETS AND OWNERSHIP

CHAPTER 15 Business Inventory & Valuations
Inventory valuation (1) — Inventory Valuation Methods (2) — Inventory Valuation at Cost (2) —
Specific Identification (2) — Weighted Average Cost (3) — First-In, First-Out (4) — Last-In, First-Out
(4) — Inventory Valuation at Cost or Market, Whichever Is Lower (5) — Estimating Inventory Retail
Value (5) — Gross-Profit Method (5) — Retail Method (7) — VALUATION OF GOODWILL (8) —
How To Calculate Goodwill (8) — Goodwill Based Arbitrary agreement (9) — Goodwill Based on a
comparison of Multiple of the Average Earnings (9) — Goodwill Based on a Multiple of the Excess
Earnings Valuation (10) — Issues with the Excess Earnings Method (10) — DISTRIBUTION OF
OVERHEAD (12) — Overhead Distributed Based on Floor Space (12) — Overhead Allocated
Based on Sales (13) — Overhead Distribution Based on Direct Labor (13) — Overhead Distribution
Based on Prime Cost (14) — Homework 15-1 (15)

CHAPTER 16 Asset Depreciation and Depletion
Valuation of fixed depreciable assets (2) — Assessing the value and life of assets (2) — Straight-Line
Method (3) — Units-of-Production Method of Computing Depreciation (5)— Sum-of-the-Years-Digits
Method of Computing Depreciation (6) — Declining-Balance Method of Computing Depreciation (7)
— How to Calculate Declining Balance Depreciation (7) — Calculating the Declining Balance Rate?
(8) — Modified Accelerated Cost Recovery System (9) — DEPLETION OF NATURAL
RESOURCES (12) — Homework 16-1 (15)

CHAPTER 17 Profits, Earnings & Ownership
PROFITS (2) — Cost of Goods Sold (4) — Cost of goods sold Equation (4) — BUSINESS
OWNERSHIP (7) — DISTRIBUTION OF EARNINGS AND LOSSES (9) — Sole Proprietorship
Earnings (10) — Partnership Earnings (10)— Corporate Earnings (11) — Homework 17– 1 (15) —
Homework 17-2 ( 19)

V. TRACKING SECURITES & BUSINESS REPORTS

CHAPTER 18 Securities: Stocks & Bonds
What Is A Security? (2) — Purchasing Securities (2) — How To Read A Stock Ticker (3) — Printed
Stock Quote Reports (5) — Buying Stock (5) — Selling Stock (8) — Taxes on Sale of Stock (9) — Net
Proceeds From Sale of Stock (10) — Return on Investment -Stock (10) — Handling Capital Gain or
Loss From Sale of Stock (10) — Rate of yield (11) — Dividend Yield on Stock (11) — Total return (12)
— Rate of Total Gain or Loss on Stock Investment (13) — INVESTING IN BONDS (13) — Interest
Earned: Bond Rate of Return (14) — Buying Bonds (18) — Commission on Bond Transactions (20) —
Cost of Bonds Bought on the Interest Date (20) — Expenditure for Bonds Bought Between Interest
Dates (20) — Selling Bonds (21) — When should bonds be sold in the secondary bond market? (21) —
Commissions, SEC Fee, Tax withholding and net proceeds (22) — Return on Investment—Bond (23)
— Nominal Yield On Bond Investments (23) — Rate of Yield to Maturity (24) — Return on Investment
of Annual Income From Bonds (25) — Calculate Bond Investment Needed to Yield Given Annual
Return (27) — Homework 18-1 (29) — Homework 18-2 (31) — Homework 18-3 (35)

CHAPTER 19 Analyzing Financial Statements
ANALYSES OF FINANCIAL STATEMENTS (1) — Horizontal Analysis of Income Statements (3)
— Vertical Analysis of Income Statements (6) — Analysis of Balance Sheets (12) — Horizontal
Analysis of Balance Sheets (13) — Vertical Analysis of Balance Sheets (14) — Homework 19-1 (17)