Preface to the Revised Edition Foreword to the Revised Edition Acknowledgments

Transcription

1 Preface to the Revised Edition Foreword to the Revised Edition Acknowledgments Introduction Accounting Accounting Accrual Basis Amortization Assets Audit Balance Balance Sheet Break-Even Point Budget Cash Basis Cost Accounting Deficit Depreciation Financial Statement Gross Income Income Statement Inventory Ledgers and Journals Liabilities Net Net Profit Net Worth Overhead Profit Profit-and-Loss Statement Statement Surplus Banking Balance Banks Bank Staement Checking Account Cleared Check Commercial Bank p. xv p. xvii p. xix p. xxi

2 Deposit Endorsement Insufficient Funds Interest Letter of Credit Canceled Check Cashier's Check Certified Check Loans Money Order Outstanding Check Overdrawn Savings Bank Stop Payment Traveler's Checks Bookkeeping Accounts Payable Accounts Receivable Bookkeeping Cash Discounts Cash Flow Collection Problems Discounts Double Entry Expense Accounts Invoice Ledgers and Journals Memo Petty Cash Record Keeping Single Entry Credit Collection Problems Credit Credit Card Creditor Credit Reference Debts, Bad Revolving Credit Trade Credit

3 Financial Management Accounting Balance Sheet Bankruptcy Bookkeeping Break-Even Point Budget Capital Cash Flow Collateral Collection Problems Credit Dividend Equity Mortgage Pensions Pricing Profit Profit-and-Loss Statement Escrow Fees Financial Statement Grants Income Income Statement Installment Interest Inventory Investment Lien Loans Record Keeping Royalty Systems Turnover Insurance Disability Income Insurance Fine-Arts Floater Group Insurance Insurance

4 Liability Insurance Life Insurance Product-Liability Insurance Property Insurance Unemployment Insurance Workers' Compensation Labor and Employees Apprentice Cooperatives Cottage Industry Employees Fees Minimum Wage Overhead Pensions Resume Royalty Sales Representatives Social Security Unions Wages Withholding Tax Workers' Compensation Legal Bankruptcy Contracts Cooperatives Copyright Corporation Cottage Industry Exclusive Rights Guarantee Joint Venture Lawyers Lease License Partnership Patent Record Keeping Robinson-Patman Act Small-Claims Court

5 Sole Proprietorship Textile Fiber Products Identification Act Trademark Trade Name Warranty Wool Products Labeling Act Zoning Management Balance Sheet Bankruptcy Budget Bulk Buying Business Forms Business Trips Capital Cash Flow Collateral Collection Problems Contracts Cooperatives Corporation Credit Depreciation Employees Equity Fire Prevention Income Insurance Inventory Investment Lawyers Lease Loans Marketing Market Planning Market Research Mortgage Orders Overhead Pensions

6 Pricing Product Line Product Research Profit Record Keeping Safety Sale Sales Cost Sales Terms Security Suppliers Systems Telephone Turnover Miscellaneous Books Design Education Exhibitions Fine Art Grants Industrial Design Metric System Periodicals Politics Writing Zoning Organizations American Craft Council (ACC) Better Business Bureau (BBB) Chamber of Commerce Organizations Small Business Administration (SBA) Government Activities National Endowment for the Arts (NEA) State Arts Agencies World Crafts Council (WCC) Pricing Cash Discounts Consignment Cost Accounting

7 Loss Leader Margin Markdown Marketability Market Planning Markup Minimum Orders Net Price Overhead Price Cutting Pricing Retailing Robinson-Patman Act Sales Cost Sales Representatives Turnover Wholesaling Production Apprentice Back Order Break-Even Point Bulk Buying Design Employees Equipment Inventory Job Ticket Market Planning Mass Production Metric System Multiple Production One-of-a-Kind Orders Overhead Production Product Line Quality Control Record Keeping Safety Systems

8 Tools Turnover Work Area Sales Promotion and Publicity Advertising Catalog Direct Mail Display Mailing Lists Mail Order Photographs Portfolio Press Release Printed Materials Publicity Public Relations Resume Writing Selling and Marketing Advertising Architects Back Order Business Trips Buyers Cash Discounts Catalog Collection Problems Collectors Commission Consignment Consumer Cooperatives Customer Direct Mail Discounts Display Exclusive Rights Exhibitions Expense Accounts Gallery Guarantee

9 Industrial Design Interior Decorators and Designers Loss Leader Mail Order Marketability Marketing Market Planning Market Research Memo Minimum Orders Museum Orders Portfolio Pricing Product Line Product Research Rented Crafts Retailing Returns Sales Cost Salesmanship Sales Representatives Sales Terms Samples Seconds Shows and Fairs Turnover Wholesaling Shipping Bill of Lading Common Carrier Customs Free on Board (F.O.B.) Freight Allowance Freight Collect Freight Prepaid Net Weight Packing Post Office Shipping United Parcel Service

10 Tax Capital-Gains Tax Depreciation Estimated Tax Income Tax - Business Income Tax - Personal Inventory Property Tax Sales Tax Excise Tax Income Averaging Sales Tax Exemption Social Security Tax Withholding Tax Appendices Volunteer Lawyer Organizations p. 277 Artist/Gallery Consignment Laws and Significant Features of Those Laws p. 280 Table of Resources p. 289 Resource Organizations p. 293 Table of Contents provided by Blackwell's Book Services and R.R. Bowker. Used with permission.