(Summary) WGU C428 Session 1 2024.
Study
Accounting -
the measurement and recording of events that reflect the operations, assets, expenses, and other financing of an organization.
Breakeven analysis
determines the point when the investment in the project will generate a positive return.
Bu...
(Summary) WGU C428 Session 1 2024.
Study
Accounting -
the measurement and recording of events that reflect the operations, assets, expenses,
and other financing of an organization.
Breakeven analysis
determines the point when the investment in the project will generate a positive return.
Business manager or SBU manager
the manager responsible for the finance function in a small healthcare organization,
such as a medical practice with one or a few clinicians.
Call provision
gives the issuer the right to redeem the bonds before maturity under specified terms. A
business will call a bond issue and refund it if interest rates fall sufficiently after the bond
has been issued.
Capital investment analysis
involves analyzing potential expenditures on land, buildings, and equipment and
deciding whether or not the organization should undertake those investments. A capital
investment analysis consists of four steps: (1) estimate the expected cash flows, (2)
assess the riskiness of those flows, (3) estimate the appropriate opportunity cost of
capital, and (4) determine the project's profitability and breakeven characteristics.
Capital structure
The business's mix of debt and equity financing, often expressed as the percentage of
debt financing.
CFO
chief financial officer, who typically reports directly to the chief executive officer (CEO)
and is responsible for all finance activities within the organization.
Compounding
the process of determining the future value of a current cash flow or series of flows.
Comptroller
responsible for accounting and reporting activities. The comptroller (controller) direct
managers with responsibility for specific functions, such as the patient accounts
manager.
Cost of debt
the interest rate set on new debt.
Cost of Equity
the return required by owners to furnish equity capital.
Debt
the state of owing money.
Debt contract
is a legal document that spells out the rights and obligations of both lenders and
borrowers.
Discounting
is the process of finding the present value of a future cash flow or series of flows.
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