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“Quick Review” — Basic Accounting & Financial Metrics

BasicAccountingFinancialPreview.PNGThis 2-page “Quick Review,” prepared in-house by Stracia, is designed to help any do-it-yourself investment manager, student, practitioner, or interviewee brush up on basic accounting and financial metrics.

It covers “must-know” topics ranging from accounting mnemonics to the calculation and forecasting of DSOs and free cash flow multiples.

With its easy-to-read format and attractive layout, this PDF document covers the following topics:

  • debits and credits in the context of the basic accounting identity, and related mnemonics
  • the income statement format and calculations for gross, operating, and net margin
  • book-to-bill and basic balance sheet ratios that come up in interview questions
  • formulas for calculating and forecasting accounts receivable, DSOs, and receivables turnover
  • formulas for calculating and forecasting days inventory outstanding and inventory turns
  • a discussion of common payment terms, like “1/10, net 30”
  • a basic framework for analyzing DSOs
  • formulas for forecasting inventory on a quarterly and annual basis
  • formulas for calculating and forecasting accounts payable and days payables outstanding (DPOs)
  • a discussion of depreciation as it appears on all three financial statements
  • a discussion of all three sections of the cash flow statement in relation to balance sheet accounts
  • a discussion of operating/production and cash-conversion cycles, with formulas
  • all formulas support both quarterly and annual forecasting
  • formulas for calculating free cash flow, free cash flow yield, and a company’s free cash flow multiple
  • … and a discussion of what all these free cash flow metrics mean
  • formulas for calculating return on invested capital (ROIC) and a firm’s enterprise value (EV)
  • a brief review of the capital asset pricing model (CAPM)

… All of this content comes in a PDF document that you can print out. It is designed as a “cheat sheet,” (in the sense of a quick review, not cheating) and thus may be printed front and back on a single, standard sheet of paper (8-1/2” x 11”).We think you will find it invaluable for reviewing basic and not-so-basic formulas for interview preparation, financial forecasting, etc.

Price: $9.99 [Click here to download this file]


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