000467262 000__ 03706cam\a2200313\a\4500 000467262 001__ 467262 000467262 005__ 20210513163053.0 000467262 008__ 120927s2013\\\\mau\\\\\\\\\\\001\0\eng\\ 000467262 010__ $$a 2012039043 000467262 020__ $$a9781422144114 000467262 020__ $$a1422144119 000467262 035__ $$a(OCoLC)ocn811427078 000467262 040__ $$aDLC$$beng$$cDLC$$dIG#$$dOCLCO$$dIEB$$dYDXCP$$dVP@$$dBWX$$dCDX$$dMUU$$dOCLCF 000467262 049__ $$aISEA 000467262 05000 $$aHG4028.B2$$bB422 2013 000467262 08200 $$a658.15/11$$223 000467262 1001_ $$aBerman, Karen,$$d1962- 000467262 24510 $$aFinancial intelligence :$$ba manager's guide to knowing what the numbers really mean /$$cKaren Berman ,Joe Knight ; with John Case. 000467262 250__ $$aRev. ed. 000467262 260__ $$aBoston, Mass. :$$bHarvard Business Review Press,$$cc2013. 000467262 300__ $$axv, 284 p. ;$$c25 cm. 000467262 500__ $$aIncludes index. 000467262 504__ $$aIncludes bibliographical references and index. 000467262 5050_ $$aPart one: The art of finance (and why it matters). You can't always trust the numbers -- Spotting the assumptions, estimates, and biases -- Why increase your financial intelligence? -- The rules accountants follow- and why you don't always have to -- Part one toolbox: getting what you want; the players and what they do; reporting obligations of public companies -- Part two: The (many) peculiarities of the income statement. Profit is an estimate -- Cracking the code of the income statement -- Revenue: the issue is recognition -- Costs and expenses: no hard-and-fast rules -- The many forms of profit -- Part two toolbox: Understanding variance; profit at non-profits; a quick review: "percent of" and "percent change" -- Part three: The balance sheet. Understanding balance sheets basics -- Assets: more estimates and assumptions (except for cash) -- On the other side: liabilities and equity -- Why the balance sheet balances -- The income statement affects the balance sheet -- Part three toolbox: Expense? or capital expenditure?; the impact of mark-to-mark accounting -- Part four: Cash is king. Cash is a reality check -- Profit [does not equal] cash (and you need both) -- The language of cash flow -- How cash connects with everything else -- Why cash matters -- Part four toolbox: Free cash flow; even the big guys can run out of cash -- Part five: Ratios: learning what the numbers are really telling you. The power of ratios -- Profitability ratios: the higer the better (mostly) -- Leverage ratios: the balancing act -- Liquidity ratios: can we pay our bills? -- Efficiency ratios: making the most of your assets -- The investor's perspective: the "big five" numbers and shareholder value -- Part five toolbox: Which ratios are most important to your business?; the power of percent of sales; ratio relationships; different companies, different calculations -- Part six: How to calculate (and really understand) return on investment. The building blocks of ROI -- Figuring the ROI: the nitty gritty -- Part six toolbox: a step-by-step guide to analyzing capital expenditures; calculating the cost capital; economic value added and economic profit-putting it all together -- Part seven: Applied financial intelligence: working capital management. The magic of managing the balance sheet -- Your balance sheet levers -- Homing in on cash conversion -- Part seven toolbox: Accounts receivable aging -- Part eight: Creating a financially intelligent company. Financial literacy and corporate performance -- Financial literacy strategies -- Financial transparency: our ultimate goal -- Part eight toolbox: Understanding Sarbanes-Oxley -- Appendix: Sample financials. 000467262 650_0 $$aFinancial statements. 000467262 650_0 $$aCash management. 000467262 650_0 $$aCorporations$$xFinance. 000467262 7001_ $$aKnight, Joe,$$d1963- 000467262 7001_ $$aCase, John,$$d1944- 000467262 85200 $$bgen$$hHG4028.B2$$iB422$$i2013 000467262 909CO $$ooai:library.usi.edu:467262$$pGLOBAL_SET 000467262 980__ $$aBIB 000467262 980__ $$aBOOK