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MBA

Lec 4. CH 11. Return and Risk 1. Individual Securities- Expected return: The return that an individual expects a stock to earn over the next period. Only and expectation. An individual's expectation may simply be the average return per period a security has earned in the past. - Variance and standard deviation: The volatility of a security's return. - Covariance and correlation: Returns on individual securities are relate to.. 더보기
CH.2 Managerial Accounting and Cost Concepts Cost Classifications for Preparing External Financial Statements 1. Manufacturing Costs A. Direct materials; raw material inputs B. Direct labor; “touch labor”, workers who “touch” the product as it is being made C. Manufacturing overhead (indirect materials + indirect labor costs); all manufacturing costs other than A+B. Not easy to trace. Ex) misc supplies such as rivets in a Boeing 777, super.. 더보기
CH.1 Managerial Accounting and the Business Environment Comparison of Financial and Managerial Accounting - Financial Accounting: Is concerned with reports made to those outside the organization. Summarizes the financial consequences of past activities. Emphasizes precision and verifiability. Summarizes data for the entire organization. Must follow GAAP since the reports are made to outsiders and are audited. Is required for publicly-held companies a.. 더보기
Kolb's Learning Style Converger likes certainty, excels at finding the one right answer, like GMAT or IQ test. Loves planning. Learns by rules. Accomodator wants immediate action, adjust plans to fit reality. Learns by doing Assimilator looks for a better strategy, different perspective, prefers complex understanding to integrate conflicting issues and goals Diverger high in Social Intelligence prefers to take care o.. 더보기
Lec 1. Discounted Cash Flow Valuation • Present Value: If the payments are in the future, they are discounted to reflect the time value of money.• Future Value: The value of an asset at a specific date. • The One-Period Case If you were to invest $10,000 at 5 percent interest for one year, your investment would grow to $10,500. => interest = $500 ($10,000 * .05), principal = $10,000, total due = $10,500 => FV(Future Value) = $10,500.. 더보기

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