Description
Chapter 1 Working with Income Statements Keeping Score Choosing the Right Perspective Defining Two Purposes for Accounting Using the Income Statement Choosing a Reporting Method Cells in Excel Measuring the Operating and Nonoperating Segments Moving from the General Journal to the Income Statement Getting the General Journal into Excel Understanding Absolute, Relative, and Mixed References Getting the Journal Data to the Ledger Getting the Ledger Data to the Income Statement Managing the Financial Analyses with Accrual Accounting Using Straight-Line Depreciation Preparing the Trial Balance Moving Information into an Income Statement Organizing with Traditional Versus Contribution Approaches About Power BI Power BI Desktop Power BI Service and Mobile Apps Summary Chapter 2 Balance Sheet: Current Assets Designing the Balance Sheet Understanding Balance Sheet Accounts Understanding Debit and Credit Entries Getting a Current Asset Cash Balance Using Sheet-Level Names Getting a Cash Balance for Multiple Cash Accounts Handling Restricted Cash Accounts Getting a Current Asset Accounts Receivable Balance Allowing for Doubtful Accounts Using the Aging Approach to Estimating Uncollectibles Using the Percentage of Sales Approach to Estimating Uncollectibles Displaying Doubtful Account Balances with Power BI Managing the Sort Order Via the Axis Values Managing the Sort Order with Another Field Getting a Prepaid Expenses Balance Dealing with Insurance as a Prepaid Expense Getting a Current Asset Balance Understanding the Inventory Flow Closing the Inventory Account Closing the Revenue and Expense Accounts Summary Chapter 3 Valuing Inventories for the Balance Sheet Understanding Perpetual and Periodic Inventory Systems Perpetual Inventory Systems Periodic Inventory Systems Valuing Inventories Valuation Methods Summarized Using Specific Identification Using Average Cost Using the Moving Average Method Using FIFO Using LIFO Comparing the Four Valuation Methods Specification Identification Average Cost FIFO LIFO Handling Purchase Discounts Calculating Turns Ratios Summary Chapter 4 Summarizing Transactions: From the Journals to the Balance Sheet Understanding Journals Understanding Special Journals Structuring the Special Sales Journal Structuring the Special Purchases Journal Structuring the Cash Receipts Journal Structuring the Cash Payments Journal Excel Tables and Dynamic Range Names Building Dynamic Range Names Using Dynamic Range Names in the Journals Choosing Between Tables and Dynamic Range Names Understanding Ledgers Creating the General Ledger Using Subsidiary Ledgers Automating the Posting Process Getting a Current Liabilities Balance Summary Chapter 5 Working Capital and Cash Flow Analysis Matching Costs and Revenues Broadening the Definition: Cash Versus Working Capital Determining the Amount of Working Capital Determining Changes in Working Capital Analyzing Cash Flow Developing the Basic Information Summarizing the Sources and Uses of Working Capital Identifying Cash Flows Due to Operating Activities Combining Cash from Operations with Cash from Nonoperating Transactions Summary Chapter 6 Statement Analysis Understanding a Report by Means of Common-Sizing Using Common-Sized Income Statements Using Common-Sized Balance Sheets Using Comparative Financial Statements Using Dollar and Percent Changes in Statement Analysis Assessing the Financial Statements Handling Error Values Evaluating Percentage Changes Common-Sizing for Variance Analysis Common-Sizing by Headcount Showing Common-Sized Statements with Power BI Summary Chapter 7 Ratio Analysis Interpreting Industry Averages and Trends Comparing Ratios Within Industries Analyzing Ratios Vertically and Horizontally Getting a Basis for Ratios Analyzing Profitability Ratios Finding and Evaluating Earnings Per Share Determining Gross Profit Margin Determining Net Profit Margin Determining the Return on Assets Determining the Return on Equity Analyzing Leverage Ratios Determining the Debt Ratio Determining the Equity Ratio Determining the Times Interest Earned Ratio Analyzing Liquidity Ratios Determining the Current Ratio Determining the Quick Ratio Analyzing Activity Ratios Determining the Average Collection Period Determining Inventory Turnover Displaying Financial Ratios in Power BI Reports Summary Chapter 8 Budgeting and Planning Cycle Creating Pro Forma Financial Statements Forecasting by Percentage of Sales Using Excel to Manage the Analysis Performing Sensitivity Analysis Moving from the Pro Forma to the Budget Projecting Quarterly Sales Estimating Inventory Levels Fitting the Budget to the Business Plan Summary Chapter 9 Forecasting and Projections Making Sure You Have a Useful Baseline Moving Average Forecasts Creating Forecasts with the Moving Average Add-In Dealing with the Layout of Excel’s Moving Averages Creating Moving Average Forecasts with Excel’s Charts Forecasting with Excel’s Regression Functions Making Linear Forecasts: The TREND Function Making Nonlinear Forecasts: The GROWTH Function Creating Regression Forecasts with Excel’s Charts Forecasting with Excel’s Smoothing Functions Projecting with Smoothing Using the Exponential Smoothing Tool Choosing a Smoothing Constant Making Smoothed Forecasts Handle Seasonal Data Using the Box-Jenkins ARIMA Approach: When Excel’s Built-In Functions Won’t Do Understanding ARIMA Basics Charting the Correlograms Starting with Correlograms to Identify a Model Identifying Other Box-Jenkins Models Displaying Forecast Data with Power BI Displaying Forecasts with Power BI Using Power BI to Display Correlograms Summary Chapter 10 Measuring Quality Monitoring Quality Through Statistical Process Control Using Averages from Samples Using X-and-S Charts for Variables Interpreting the Control Limits Manufacturing Publishing Control Charts with Power BI Using P-Charts for Dichotomies Choosing the Sample Size Determining That a Process Is Out of Control Using X-and-MR Charts for Individual Observations Creating SPC Charts Using Excel Performing Acceptance Sampling Charting the Operating Characteristic Curve Using Worksheet Functions for Quality Control Sampling Units from a Finite Population Sampling Units from a Nonfinite Population Using NORM.S.DIST to Approximate BINOM.DIST Sampling Defects in Units Using the BINOM.INV Function Summary Chapter 11 Examining a Business Case: Investment Developing a Business Case Getting Consensus for the Plan Showing Your Work Developing the Excel Model Developing the Inputs Identifying the Costs Moving to the Pro Forma Preparing the Cash Flow Analysis Summary Chapter 12 Examining Decision Criteria for a Business Case Understanding Payback Periods Understanding Future Value, Present Value, and Net Present Value Calculating Future Value Calculating Present Value Calculating Net Present Value Optimizing Costs Summary Chapter 13 Creating a Sensitivity Analysis for a Business Case Reviewing the Business Case Managing Scenarios Saving a Scenario for the Base Case Developing Alternative Scenarios Developing Scenarios That Vary Expenses Summarizing the Scenarios Measuring Profit Calculating Internal Rate of Return Calculating Profitability Indexes Estimating the Continuing Value Varying the Discount Rate Input Using the Goal Seek Tool Summary Chapter 14 Planning Profits Understanding the Effects of Leverage The Effect of Business Risk Analyzing Operating Leverage Evaluating the Financial Implications of an Operational Change Evaluating Fixed Expenses Evaluating Effect of Increasing Fixed Costs Planning by Using the DOL Analyzing Financial Leverage Distinguishing Business from Financial Risk Determining the Debt Ratio Determining the Times Interest Earned Ratio Summary Chapter 15 Making Investment Decisions Under Uncertain Conditions Using Standard Deviations Using Excel’s Standard Deviation Functions Understanding Confidence Intervals Using Confidence Intervals in a Market Research Situation Calculating a Confidence Interval Interpreting the Interval Refining Confidence Intervals Using Regression Analysis in Decision Making Regressing One Variable onto Another Interpreting the Trendline Avoiding Traps in Interpretation: Association Versus Causation Regressing One Variable onto Several Other Variables: Multiple Regression Using Excel’s Regression Add-In Interpreting Regression Output Estimating with Multiple Regression Using Excel’s TREND Function Creating Charts in Power BI Creating a Scatter Chart Creating a Clustered Column Chart in Power BI Summary Chapter 16 Fixed Assets Determining Original Cost Determining Costs Choosing Between Actual Cost and Replacement Cost Depreciating Assets Understanding the Concept of Depreciation Matching Revenues to Costs Using Straight-Line Depreciation Using the Declining Balance Method Using the Double Declining Balance Function to Calculate Depreciation Using Variable Declining Balance Depreciation Using Sum-of-Years’-Digits Depreciation Summary Chapter 17 Importing Business Data into Excel Creating and Using ODBC Queries Preparing to Import Data Specifying Data Sources Creating Queries with the Query Wizard Creating Queries with Microsoft Query Creating Parameterized Queries in Microsoft Query Using Joins in Microsoft Query Working with External Data Ranges Include Row Numbers Adjust Column Width Preserve Column Sort/Filter/Layout Preserve Cell Formatting Insert Cells for New Data, Delete Unused Cells Insert Entire Rows for New Data, Clear Unused Cells Overwrite Existing Cells with New Data, Clear Unused Cells Managing Security Information Arranging Automatic Refreshes Setting Other Data Range Options Importing Data to Pivot Tables and Charts Creating and Using Web Queries Get External Data and Get Data From Web Using Get Data with a Website Using Get External Data and VBA Summary Chapter 18 Exporting Business Data from Excel Using VBA to Update an External Database Getting at VBA Structuring the Worksheet Establishing Command Buttons Editing the Record’s Values Using Database Objects Using With Blocks Finding the Right Record Editing the Record Adding New Records to the Recordset Choosing to Use ADO Summary Chapter 19 Using Excel 2016 and Power BI to Analyze QuickBooks Data Exporting an Income Statement to Excel Publishing a QuickBooks Report in Power BI Preparing the Data in Excel Moving the Report to Power BI Using the QuickBooks Software Development Kit Parsing a Simple Subroutine Invoking QBFC Identifying the Sources of the Variables Understanding then Rationale Running the Assembly Tracker Opening the QuickBooks Company File Opening the Excel File Allowing Access to QuickBooks Data Chapter 20 Analyzing Contributions and Margins Calculating the Contribution Margin Classifying Costs Estimating Semivariable Costs Using Unit Contribution Producing Digital Video Discs (Continued) Increasing the Contribution Margin Creating an Operating Income Statement Finding the Break-Even Point Calculating Breakeven in Units Calculating Breakeven in Sales Calculating Breakeven in Sales Dollars with a Specified Level of Profit Charting the Break-Even Point Choosing the Chart Type Displaying a Break-Even Chart in Power BI Making Assumptions in Contribution Analysis Linear Relationships Assignment of Costs Constant Sales Mix Worker Productivity Determining Sales Mix Summary Chapter 21 Pricing and Costing Using Absorption and Contribution Costing Understanding Absorption Costing Understanding Contribution Costing Applying the Contribution Approach to a Pricing Decision: Goal Seek Applying the Contribution Approach to a Pricing Decision: Solver Using Contribution Analysis for New Products Allocating Expenses to Product Lines Varying the Inputs Estimating the Effect of Cross-Elasticity Summary 9780789759580 TOC 11/12/2018
