265242
Descrição
FlashCards por Michael Riben, atualizado more than 1 year ago
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Criado por Michael Riben
aproximadamente 11 anos atrás
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| Questão | Responda |
| what is a capital budgeting? | planning process for expenditure of large sums of long term assets |
| What is the operating budget? | detailed projection of estimated income and expenses based on forecasted revenue during a period |
| what are the components of an operating budget? | projected profit and loss statement, supporting cash flow statement and balance sheet |
| what is Depreciation | To lower the price or estimated value of , particularly of a long term asset that has diminishing value over time |
| what is Net Present Value? | the difference btw the present value of all cash IN- flows and the present value of all cash OUT-flow, used to determine whether a project is acceptable investment |
| what is Net Present Value? | the difference btw the present value of all cash IN- flows and the present value of all cash OUT-flow, used to determine whether a project is acceptable investment |
| what is difference btw financial and managerial accounting? | managerial concerned with info for managers, financial is concerned with information for stockholders or outside organization |
| What is included in Managerial accounting? | accounting information (budgets, contolling reports, tools for organizing and directing , and decision making |
| what are managerial accounting principles? | focuses on data for managers, more emphasis on future, more on non-monetary data, segments rather than whole organization, not governed by generally accepted accounting principles |
| list tools of managerial accounting? | fixed/varaible costs Profit/loss statements Operating Margine CostvsVolumevsProfit analysis |
| what is a statistical Budget? | Budgeting for "what -if" scenarios |
| what is revenue budget? | Revenue receipts of government and the expenditure met from these revenues |
| what is a cash budget? | a prediction of future cash receipts and expenditures for a time period |
| What is Net Present Value? | Value of sum of future cash flows in today's dollars |
| what is the highest cost for Hospitals? | Salaries, wages, benefits |
| what is a time value analysis? | The difference btw the future value of a lump sun and the current value of a lump sun |
| what is a balance sheet consists of? | Assets = Liabilities + Equity |
| what does an income statement consist of? | Operating earnings = Gross Profit – (Operating Expenses + Depreciation) |
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