BUS 437 Study Guide - Final Guide: Shares Outstanding, Reserve Requirement

• School: Simon Fraser University
• Department: Business Administration
• Course: BUS 437
• Professor: Amir Azaran

Document Summary

Cfa = ocf - cs - addition to nwc. Cs = ending fa - beginning fa + dep. Change in nwc = nwc end - nwc beg = (ca-cl)end - (ca-cl)beg. Cf to creditors = int - net new ltd. Cf to shareholders = div - net new equity. Cfa = cf to creditors + cf to shareholders. Quick ratio = (ca - inv) / cl. Nwc to total assets = nwc / a. Interval measure = ca / avg daily operating costs = ca / (cogs + int) Long term debt ratio = ltd / (ltd + e) Cash coverage = (ebit + dep) / int. Days sales in inv = 365 / inv turnover. Days sales in receivables = 365 / ar turnover. Ap turnover = cogs / ap pm = ni / s. Pe ratio = price per share / eps. Market to book ratio = mkt value per share / book value per share.