Professional Documents
Culture Documents
A Allocations
Accounting concept Departments 84
Definition 3 Discussion 71
Key term 3 Key term 87
Using in operations 24 Annual operating budget
Accounting department Characteristics 232
Discussion 51 Definition 230, 232
Organization chart 52 Discussion 231
Accounting period Key term 244
Discussion 61 Asset
Accounts payable Current 12
Definition 53, 92 Definition 93
Discussion 53 Fundamental Accounting Equation 11
Key term 65, 108 Key term 108, 277
Accounts receivable Kiyosaki definition 268
Definition 54, 91 Liquid 103
Discussion 54 Long term 12
Key term 65, 108 Non liquid 103
Accrued liabilities Assistant Controller
Definition 93 Discussion 53
Activity ratio Key term 65
Definition 163 Organization chart 52
Examples 163 Responsibilities 53
Adjusted gross operating profit Attest
Discussion 22 In Corporate Annual Reports 250
Formula 22 Key term 263
Advance deposits Senior officers 253
Definition 92 Audit opinion
Ageing Discussion 251
Managing 54 Key term 262
287
INDEX
288
INDEX
289
INDEX
290
INDEX
291
INDEX
292
INDEX
293
INDEX
294
INDEX
295
INDEX
V Wages payable
Variable Definition 92
Definition 161 Wage scheduling
Examples 162 Discussion 222
Variable expense Examples 224
Definition 128 Problem sets 227
Example 129 Weekly management reports
Key term 133, 186 Discussion 125
Wages as a variable expense 179 Working capital
Variation Daily operations 12
Definition 128 Definition 91
Key term 133 Discussion 96
Variation analysis Examples 104
Discussion 159, 161 Formula 25
Examples of room revenue variation 165 Key term 25
Expense variation analysis 166 Liquiditity measures 104
Formulas 162 Managing 99
Profit variation analysis 165 Trends 104
Ratios 162
Using Foundations of Financial Analysis 159 Y
Vertical headings Yield Management
Discussion 77 Critiques 149
Key term 88 Definition 136
Volume Discussion 143
Definition 15 Examples 143
Key term 186 Key term 151
Occupancy percentage discussion 164 Selling strategy 144
The key to forecasting 182 Using 145
W
Wage cost percentage
Discussion 124
Formula 124
296