Professor Osterheld
GB 212
23 January 2014
TKM: Ch.4 P4-4, P4-24, Ch. 18 P18-5 IN: Ch.12 Q1, Q2
P4-4: By only getting a maximum of $300,000 of inventory because the ratio would fall
to 2.02 if they were to do so. With the companys goal of not falling belo

CLASSES 1-5 LEARNING OBJECTIVES
Be able to compute and interpret the following ratios (An alphabetical list of Class 1-5 ratio
formulas will be provided in the exam):
Liquidity: how fast you can turn business into money/ability to pay bills back (higher i

Professor Osterheld
GB 212
13 February 2014
Manual Homework for Class 8
HHT
P12-60A (Learning Objectives 2, 3: Prepare the statement of cash flows-indirect method) Stellar Software
Corp. has assembled the following data for the years ending December 31, 2

GB212Exam1StudyGuide
Classes15LearningObjectives
Be able to compute and interpret the follow ratios (Ratio formulas will be provided)
RatioGroup
RatioName
Meaning
Formula
Liquidity
Current Ratio
Howliquidisthefirm?
Willitbeabletopayits
billsaretheybecome

GB212 In-Class Case
Ratio Analysis
Spring 2014
The purpose of this case is to build upon the GB112 course project by performing ratio analysis
using the financial statements of a publicly-held company to be selected by your professor. Note that
you will b

Professor Osterheld
GB 212
25 February 2014
Manual Homework for Class 11
IN Chapter 16
1. Why is overhead allocation important?
That if there are any expenses that you cannot plan for, there is money set aside to cover
these expenses
2. Explain how overhe

March 5, 2014
GB 212-014
BT: P7-67A
1. University Calendars imprints calendars with college names. The company has fixed
expenses of $1065000 each month plus variable expenses of $3.50 per carton of
calendars. Of the variable expense, 65% is cost of goods

BENTLEY UNIVERSITY
PRACTICE AND APPLICATIONS IN ACCOUNTING AND FINANCE
GB 212
SPRING 2014
INSTRUCTOR:
L. Willett
OFFICE:
Location: AAC 224
Office Hours: Tues 1:00 3:00 p.m. and Thurs 1:00 3:00 p.m.
Telephone:
781-891- 2152
E-mail:
[email protected]
COU

CLASSES 1-5 LEARNING OBJECTIVES
Be able to compute and interpret the following ratios (An alphabetical list of Class 1-5 ratio
formulas will be provided in the exam):
Liquidity: how fast you can turn business into money/ability to pay bills back (higher i

GB 212 Final Exam Study Guide (2012)
RATIO ANALYSIS
Ratios that must be MEMORIZED:
1.
Return on Equity (ROE) = Net Income / Total Equity. How much profit a company
generates with the money shareholders have invested
1.
Profit Margin = Net Income / Revenue

Solutions to Class 22 Manual HW
Manual HW Day 22
1. Rowzee Inc. has paid a dividend of $4 per share for many years. The
dividend is expected to remain the same in future years. If investors
require a rate of return of 12% on similar investments, what is t

Class 23 Manual Homework from text
TKM Ch 11: SQ11-3, SQ11-5, SQ11-6, SQ11-7,
11-3. Revenue Enhancing Investments
Investments that lead to higher revenues often involve the expansion of existing
businesses, such as Apples (APPL) decision to add the smalle

GB212
Homework Class 26
1. You have been asked to prepare a financial analysis of Apple Use the P/E valuation
method to calculate the MV of equity.
You have gathered the following information:
Comparable firms have an average P/E of 14.22
Information abou

Manual Homework on
Class 25 material Solution
Problem 1
Boston Scientific has a business unit that specializes in the
production of defibrillators. The business unit is considering
buying a new machine to make an innovative defibrillator that is
lighter a

Solutions to Class 24 Manual HW
Manual HW Day 24
1. A firm has estimated the following cash flows for a project:
Year 0
Year 1
Year 2
Year 3
-$100,000
45,000
52,000
43,000
If the firm has a required rate of return of 20%, should this project be accepted?

4-32. (Note that the correct values for cash for J.T. Jarmon Company are $15,000 and
$14,000 for 2009 and 2010, respectively. The corrected balance sheets are shown
below.)
A. Here are the relevant ratios for J.T. Jarmon Company:
current ratio
acid-test r

Solutions to Class 21 Manual HW
Manual HW Day 21
1. Your friends credit card is charging him an APR of 23.99% compounded daily.
What is the EAR?
Financial Calculator Solution
2nd ICONV
2nd CLR Work
Nom 23.99 Enter
EFF 0 ENTER
C/Y 365 Enter
NOM
EFF CPT

Solutions to Class 20 Manual HW
TKM
Ch5
SQ 5-3. As interest is compounded more frequently per year, interest is earned
on past interest more frequently thus, the effective interest rate
increases.
To make interest rates comparable, we calculate their equi

Manual Homework not in Text
Class 25
Problem 1
Boston Scientific has a business unit that specializes in the
production of defibrillators. The business unit is considering
buying a new machine to make an innovative defibrillator that is
lighter and more c

CLASSES 1-4 LEARNING OBJECTIVES
Explain and be able to compute the following:
Horizontal Analysis
o Looks at changes from previous year for each account
o Take difference from one year to the next for $
o Divide the difference by the base year to find %

GB212 Exam 1 Study Guide
Classes 1-5 Learning Objectives
Be able to compute and interpret the follow ratios (Ratio formulas will be provided)
Ratio Group
Ratio Name
Liquidity
Current Ratio
How liquid is the firm?
Will it be able to pay
its bills are they

Learning Objectives for Exam 1
Classes 1-5 Learning Objectives
Be able to compute and interpret the following ratios (An alphabetical list of Class 1-5 ratio
formulas will be provided in the exam):
Liquidity:
Acid Test= (Cash + Short-term securities + net

Classes1011
Managerialvs.FinancialAccounting
Ethicaldilemmasfacedbymanagementaccountants
IMA(InstituteofManagementAccounts)
o Goal:advancemanagerialaccountingprofessionthroughcertification,
practicedevelopment,education,andnetworking.
o Certifications:Cer

Classes 1-4 learning objectives
Be able to compute and interpret the following ratios (Ratio Formulas will be given to
students):
Liquidity:
Current ratio (Current Assets/Current Liabilities),
Acid Test= (Cash + Short-term securities + net A/R)/ current

Classes 20-22 Learning Objectives
Time Value of Money Advanced and Other Finance Topics
Understand and be able to calculate APR and EAR with financial calculator
Understand and be able to calculate Real rate and Nominal rate
Be able to value common stock

International Business
Implications for U.S.
Accounting and Finance
GB212 Day 28
1
What is a Multinational
Corporation?
A multinational corporation (MNC)
is one that operates in two or more
countries.
Today, many multinationals have
world-wide productio

1
Ratio Analysis
GB 212
Days 21
2
Learning Objectives for Days 21 - 23
Explain the uses of financial analysis for internal
and external users
Explain the limitations of Ratios
Learning Objectives for Days 21 - 23
Compute and interpret the following ratios

PV of Uneven Cash Flows & NPV
GB 212 Day 26
1
Learning Objectives Days 26 -27
Compute, explain, and interpret the Present Value of uneven cash flows
Draw the time line for uneven cash flows.
Compute and interpret the NPV (Net Present Value) of uneven cash

1
Ratio Analysis (Contd)
GB 212
Days 22
2
Learning Objectives for Days 21 - 23
Explain the uses of financial analysis for internal
and external users
Explain the limitations of Ratios
Learning Objectives for Days 21 - 23
Compute and interpret the followin

Pro-Forma Financial
Statements (Contd)
GB212 DAY 25
1
Learning Objectives for Days
24- 25
Describe the need for Pro-Forma Financial Statements
Describe how these statements differ from the Master Budget
Create pro-forma financial statements based upon the