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Marketing Management Definition
Marketing Management Definition
Concept
Calculation
WACC
BALANCE SHEET
Balance sheet provides an estimate of the cumulative investment made by
shareholders in their firm at a given point in time known as owners equity, net
worth, etc
The fundamentak balance sheet equation:
Owners equity = Assets Liabilities
Or
Assets = Liabilities + Owners equity
Cash and Cash equivalents
Cash
Marketable Securities
Account Receivable
Tangible Assets
Intangible Asset
Patents, copyright, etc..
Goodwill is the difference between the acquisition price of another
company assets and its reported net book value. Goodwill is not
amortized but is subjected to annual impairment test
Short-term debt
Notes payable
Overdrafts
Account Payable
Also called trade payables
Accrued Expenses
Long-term liabilities have a maturity longer than a year
Long-term debt
Long term debt at the end of a priod=
Long term debt at the beginning of the priod
- portion of long term debt due during the period
+ New long term debt issued during the period
Pension Liabilities
Deferred taxes