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A
Accounting Standards Update No. 2014-09 4.3 How Does a Company Recognize a Sale and an Expense?
accounts receivable aging schedule 19.4 Receivables Management
accounts receivable turnover ratio 6.2 Operating Efficiency Ratios
accrual-basis accounting 4.1 Cash versus Accrual Accounting
acid-test ratio 6.3 Liquidity Ratios
allowance for doubtful accounts 19.4 Receivables Management
Amazon (AMZN) 6.5 Market Value Ratios
American Express 19.3 Cash Management
American Institute of Certified Public Accountants (AICPA) 4.3 How Does a Company Recognize a Sale and an Expense?
American options 20.3 Exchange Rates and Risk
American Superconductor Corporation 6.2 Operating Efficiency Ratios
annuity 8.2 Annuities
annuity due 8.2 Annuities
arithmetic mean 13.1 Measures of Center
articles of incorporation 2.1 Business Structures
articles of organization 2.1 Business Structures
audit committee (AC) 2.3 Role of the Board of Directors
B
bad debt expense 19.4 Receivables Management
Bank of America Merrill Lynch 1.5 Markets and Participants
Banking Act of 1935 1.1 What Is Finance?
Bernard L. Madoff Investment Securities LLC 2.4 Agency Issues: Shareholders and Corporate Boards
best-fit linear regression model 14.3 Best-Fit Linear Model
Billion Prices Project 3.2 Macroeconomics
Blue Ribbon Companies 2.3 Role of the Board of Directors
board of directors 2.1 Business Structures
Book value per share 6.5 Market Value Ratios
Budget analyst 1.4 Careers in Finance
Bureau of Labor Statistics (BLS) 1.4 Careers in Finance, 3.2 Macroeconomics
Business Cycle Dating Committee 10.3 Using the Yield Curve
Business finance 1.1 What Is Finance?
C
C corporation 2.1 Business Structures
capital asset pricing model (CAPM) 15.3 The Capital Asset Pricing Model (CAPM)
capital budgeting Why It Matters
capital investments 9.1 Timing of Cash Flows
capital market 1.7 Financial Instruments
Carrying costs 19.5 Inventory Management
cash budget 19.3 Cash Management
cash conversion cycle 19.1 What Is Working Capital?
cash-basis accounting 4.1 Cash versus Accrual Accounting
Census Bureau 3.2 Macroeconomics
certificate of deposit (CD) 13.1 Measures of Center
ceteris paribus 3.1 Microeconomics
Chicago Board of Trade 20.2 Commodity Price Risk
Chicago Mercantile Exchange 20.2 Commodity Price Risk
Close (closely held) corporation 2.1 Business Structures
CME Group Inc. 20.2 Commodity Price Risk
common stock Why It Matters
comparable company analysis (comps) 11.1 Multiple Approaches to Stock Valuation
compensating balances 19.3 Cash Management
compounding interest 7.4 Applications of TVM in Finance
conflicts of interest 2.3 Role of the Board of Directors
constant perpetuity 8.1 Perpetuities
Consumer Price Index for All Urban Consumers: All Items (CPIAUCSL) 3.2 Macroeconomics
core inflation index 3.2 Macroeconomics
corporate charter 2.1 Business Structures
Corporate Finance Institute 19.4 Receivables Management
Correlation analysis Why It Matters
correlation coefficient 14.1 Correlation Analysis
CPI Inflation Calculator 3.2 Macroeconomics
Credit analyst 1.4 Careers in Finance
Current liabilities 5.2 The Balance Sheet
current ratio 6.3 Liquidity Ratios
CVS Pharmacy (CVS) 6.5 Market Value Ratios
D
Days’ sales in inventory 6.2 Operating Efficiency Ratios
debt-to-assets ratio 6.4 Solvency Ratios
debt-to-equity ratio 6.4 Solvency Ratios
deep discount bonds 10.1 Characteristics of Bonds
demand curve 3.1 Microeconomics
Department of Commerce 3.2 Macroeconomics
discount bond 10.2 Bond Valuation
discount period 19.2 What Is Trade Credit?
discounted cash flow (DCF) 11.3 Discounted Cash Flow (DCF) Model
discounted payback period 16.4 Alternative Methods
Diversifiable risk 1.1 What Is Finance?
dividend discount model (DDM) 11.2 Dividend Discount Models (DDMs)
Domestic corporation 2.1 Business Structures
Dow Jones Company 19.1 What Is Working Capital?
E
Earnings per share (EPS) 6.5 Market Value Ratios
EBITDA (earnings before interest, taxes, depreciation, and amortization) 6.5 Market Value Ratios
Economic exposure 3.5 Foreign Exchange Rates
EDGAR (Electronic Data Gathering, Analysis, and Retrieval system) 2.6 Companies in Domestic and Global Markets
effective annual rate (EAR) 15.1 Risk and Return to an Individual Asset
effective interest rate 8.4 Stated versus Effective Rates
EMC Corporation 9.1 Timing of Cash Flows
enterprise value (EV) multiples 11.1 Multiple Approaches to Stock Valuation
equal annuity approach 16.5 Choosing between Projects
Equifax Small Business 19.1 What Is Working Capital?
equilibrium 3.1 Microeconomics
equilibrium price 3.1 Microeconomics
European options 20.3 Exchange Rates and Risk
Experian Business 19.1 What Is Working Capital?
exponential distribution 13.4 Statistical Distributions
extreme values 13.1 Measures of Center
F
FASB (Financial Accounting Standards Board) 5.5 The Statement of Cash Flows
Federal Reserve Bank of New York 12.1 Overview of US Financial Markets
Federal Reserve Economic Data (FRED) 3.6 Sources and Characteristics of Economic Data
Federal Reserve funds rate (federal funds rate) 10.1 Characteristics of Bonds
Federal Reserve System (the Fed) 10.2 Bond Valuation
Fidelity Investments Inc. 15.2 Risk and Return to Multiple Assets
Finance professor 1.4 Careers in Finance
Financial Accounting Standards Board (FASB) 4.1 Cash versus Accrual Accounting
financial crisis of 2008 12.1 Overview of US Financial Markets
financial distress 17.5 Optimal Capital Structure
Financial examiner 1.4 Careers in Finance
Financial Industry Regulatory Authority (FINRA) 1.1 What Is Finance?
financial intermediary 1.5 Markets and Participants
Financial manager 1.4 Careers in Finance
Financial markets and institutions 1.1 What Is Finance?
financing activities 18.1 The Importance of Forecasting
floating-rate bonds 10.1 Characteristics of Bonds
Ford Motor Company 19.3 Cash Management
forecast Why It Matters
Foreign corporation 2.1 Business Structures
forward contract 20.3 Exchange Rates and Risk
frequency distribution 13.4 Statistical Distributions
futures contract 20.2 Commodity Price Risk
G
GDP deflator 3.2 Macroeconomics
general obligation (GO) bonds 12.1 Overview of US Financial Markets
geometric mean 13.1 Measures of Center
Glass-Steagall Act (1933) 1.1 What Is Finance?
Governmental Accounting Standards Board (GASB) 4.1 Cash versus Accrual Accounting
graphic user interface (GUI) 13.7 The R Statistical Analysis Tool
Great Depression 1.1 What Is Finance?
gross domestic product 7.4 Applications of TVM in Finance
Gross domestic product (GDP) 3.2 Macroeconomics
gross working capital 19.1 What Is Working Capital?
growing perpetuity 8.1 Perpetuities
I
income statement (net income) 4.2 Economic Basis for Accrual Accounting
individual retirement accounts (IRAs) 1.1 What Is Finance?
Inflation risk 1.1 What Is Finance?
initial public offering 12.1 Overview of US Financial Markets
initial public offerings (IPOs) 1.5 Markets and Participants
Insurance underwriter 1.4 Careers in Finance
interest tax shield 17.4 Capital Structure Choices
internal rate of return (IRR) 16.3 Internal Rate of Return (IRR) Method
Internal Revenue Service 4.1 Cash versus Accrual Accounting
International Federation of Accountants (IFAC) 4.3 How Does a Company Recognize a Sale and an Expense?
interquartile range (IQR) 13.3 Measures of Position
Inventory turnover 6.2 Operating Efficiency Ratios
investing activities 18.1 The Importance of Forecasting
Investment relations associate 1.4 Careers in Finance
Investments 1.1 What Is Finance?
M
Macroeconomics 3.2 Macroeconomics
management discussion and analysis (MD&A) 5.8 Reporting Financial Activity
market value ratios 6.5 Market Value Ratios
marketable securities 19.1 What Is Working Capital?
marking to market 20.2 Commodity Price Risk
Massachusetts Institute of Technology 3.2 Macroeconomics
McKinley Investment Management 15.4 Applications in Performance Measurement
McKinsey & Company 16.5 Choosing between Projects
method of least squares 14.2 Linear Regression Analysis
microeconomics 3.1 Microeconomics
modified internal rate of return (MIRR) 16.4 Alternative Methods
money market investments 7.4 Applications of TVM in Finance
money market mutual funds (MMMFs) 12.1 Overview of US Financial Markets
money market securities 1.7 Financial Instruments
mortgage loan 8.3 Loan Amortization
municipal bonds (munis) 12.1 Overview of US Financial Markets
mutually exclusive projects 16.5 Choosing between Projects
P
payday advance loan (PAL) 8.4 Stated versus Effective Rates
Personal financial advisor 1.4 Careers in Finance
Personal lines of credit 8.3 Loan Amortization
Political risk 1.1 What Is Finance?
population data 13.1 Measures of Center
precautionary motive 19.3 Cash Management
precedent transaction analysis (precedents) 11.1 Multiple Approaches to Stock Valuation
premium bond 10.2 Bond Valuation
present value 9.1 Timing of Cash Flows
price-to-cash-flow (P/CF) ratio 11.1 Multiple Approaches to Stock Valuation
price-to-earnings (P/E) ratio 11.1 Multiple Approaches to Stock Valuation
price-to-sales (P/S) ratio 11.1 Multiple Approaches to Stock Valuation
price/earnings (P/E) ratio 6.5 Market Value Ratios
probability distribution 13.5 Probability Distributions
producer price index (PPI) 3.2 Macroeconomics
Professional corporation 2.1 Business Structures
profitability index (PI) 16.4 Alternative Methods
Public benefit corporation 2.1 Business Structures
Public Company Accounting Oversight Board 2.3 Role of the Board of Directors
R
R statistical analysis tool 13.7 The R Statistical Analysis Tool
rating agencies (bond rating services) 10.4 Risks of Interest Rates and Default
real interest rate 3.4 Interest Rates
Refund anticipation loans (RALs) 8.4 Stated versus Effective Rates
Regression analysis Why It Matters
replacement chain approach 16.5 Choosing between Projects
required rate of return 8.1 Perpetuities
retained earnings 5.2 The Balance Sheet
retirement planning 8.2 Annuities
Revolving lines of credit (revolvers) 8.3 Loan Amortization
Risk Management Association (RMA) 19.1 What Is Working Capital?
S
S corporation 2.1 Business Structures
Sam’s Sporting Goods Why It Matters
Sarbanes-Oxley Act (SOX) 2.3 Role of the Board of Directors
scatter diagram 14.1 Correlation Analysis
seasoned equity offering (SEO) 12.1 Overview of US Financial Markets
seasoned equity offerings (SEOs) 1.5 Markets and Participants
secondary markets Why It Matters
secretaries of state 2.1 Business Structures
secured personal loan 8.3 Loan Amortization
Securities Exchange Act of 1934 1.1 What Is Finance?, 2.3 Role of the Board of Directors
Securities Investor Protection Corporation (SIPC) 1.1 What Is Finance?
shareholders (stockholders) 2.1 Business Structures
Shark Tank Why It Matters
sole proprietor 2.1 Business Structures
Special purpose acquisition companies (SPACs) 12.1 Overview of US Financial Markets
speculative motive 19.3 Cash Management
spot exchange rate 3.5 Foreign Exchange Rates
Standard & Poor’s 500 stock market index 14.1 Correlation Analysis
standard deviation 13.2 Measures of Spread
Stanley Why It Matters
State Street Global Advisors 15.5 Using Excel to Make Investment Decisions
statement of stockholders’ equity 18.1 The Importance of Forecasting
stock buyback 6.5 Market Value Ratios
Stock corporation 2.1 Business Structures
stock market crash of 1929 1.1 What Is Finance?
Stockout costs 19.5 Inventory Management
strike price (exercise price) 20.3 Exchange Rates and Risk
structured settlements 8.2 Annuities
Student loans 8.3 Loan Amortization
Super Display Book (SDBK) 11.5 Efficient Markets
supply curve 3.1 Microeconomics
T
Target Corporation 19.3 Cash Management
Tellurian Inc. (TELL) 6.5 Market Value Ratios
The Great Recession of 2007–2009 1.1 What Is Finance?
time value of money (TVM) 7.1 Now versus Later Concepts
times interest earned (TIE) ratio 6.4 Solvency Ratios
Tokyo Olympics 16 Video Activity
Total asset turnover 6.2 Operating Efficiency Ratios
transaction exposure 3.5 Foreign Exchange Rates
Transaction risk 20.3 Exchange Rates and Risk
transactional motive 19.3 Cash Management
translation exposure 3.5 Foreign Exchange Rates
translation risk 20.3 Exchange Rates and Risk
Treasury Inflation-Protected Securities, or TIPS 12.1 Overview of US Financial Markets
Treasury notes 1.7 Financial Instruments
Treasury notes (T-notes) 12.1 Overview of US Financial Markets
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