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Test your basic knowledge |
Financial Forecasting
Start Test
Study First
Subject
:
business-skills
Instructions:
Answer 21 questions in 15 minutes.
If you are not ready to take this test, you can
study here
.
Match each statement with the correct term.
Don't refresh. All questions and answers are randomly picked and ordered every time you load a test.
This is a study tool. The 3 wrong answers for each question are randomly chosen from answers to other questions. So, you might find at times the answers obvious, but you will see it re-enforces your understanding as you take the test each time.
1. Total Assets needed to finance the new sales level
Forecasting RE Formula
Non-spontaneous Accounts
Spontaneous Accounts
Total Financing Need
2. Method of forecasting that relates everything back to sales
DuPont Equation for ROE
ROE
Percent of Sales Method
Forecasting RE Formula
3. Future RE = Old RE + Projected Sales X Net Margin X (1 - Payout Ratio)
Leverage
DFN
Forecasting RE Formula
Spontaneous Accounts
4. AKA Discretionary Accounts. Line-item accounts that do not automatically change as sales increase; these include: Notes Payable -Long-term liability -Common stock
What accounts don't necessarily fall under either spontaneous or non-spontaneous?
Non-spontaneous Accounts
Payout Ratio
Definition of pro-forma
5. 1) Slow sales growth (e.g. increase price - net margin; decrease assets needed) 2) Examine capacity restraints (e.g. full capacity? outsource?) 3) Lower dividend payout (ratio) 4) Higher net margin (raise price - cut costs)
4 Ways to Decrease the DFN
Forecasting RE Formula
Sustainable Growth Rate Equation
Total Financing Need
6. Sales / Assets (As this goes up - more sales are generated per dollar of assets and the firm requires less investment to increase sales)
DuPont Equation for ROE
Net Margin
Percent of Sales Method
Asset Turnover
7. To understand the possible implications of today's decisions on tomorrow's performance
What accounts don't necessarily fall under either spontaneous or non-spontaneous?
Non-spontaneous Accounts
Objective of Financial Forecasting
Classic RE Formula
8. ROE = Net Margin Asset Turnover Equity Multiplier 1) Net Margin = NI / Sales 2) Asset Turnover = Sales / Asset 3) Equity Multiplier = Assets / Equity
GIGO
Forecasting RE Formula
DuPont Equation for ROE
Percent of Sales Method
9. NI / Sales
Payout Ratio
Net Margin
Non-spontaneous Accounts
DuPont Equation for ROE
10. Assets / Equity (When company is willing to borrow more and increase leverage - it has more cash to support growth)
Leverage
Spontaneous Accounts
Forecasting RE Formula
DFN Formula
11. RE = Old RE + Change in RE (NI - Dividends)
Percent of Sales Method
Objective of Financial Forecasting
Leverage
Classic RE Formula
12. Cash Dividends / NI (Informs us how much of net income we pay out in dividends; its flipside is the plowback ratio)
Payout Ratio
Sustainable Growth Rate Equation
Classic RE Formula
DuPont Equation for ROE
13. Projected Total Assets - Projected Total Liabilities - Projected Owner's Equity
What accounts don't necessarily fall under either spontaneous or non-spontaneous?
Sustainable Growth Rate Equation
Total Financing Need
DFN Formula
14. Discretionary Financing Need; the amount of additional financing the firm will need to work the assumptions and pro forma financial statements.
DFN
Asset Turnover
Payout Ratio
Definition of pro-forma
15. The rate of growth where the firm's big four $$ ratios (DuPont ratios and Payout) remain constant and no equity is required to fund growth. - G* = ROE (1-B) ROE = Net Margin Asset Turnover Leverage B = Payout Ratio 1-B = Plowback Ratio (G* is a fun
Non-spontaneous Accounts
ROE
Classic RE Formula
Sustainable Growth Rate Equation
16. Net Income / Equity OR Net Margin/profitability Asset Turnover/Efficiency Leverage/financing
Forecasting RE Formula
ROE
Leverage
GIGO
17. Garbage in - garbage out. A characteristic of financial forecasting - i.e. if our assumptions are dumb - our answers will also be dumb
Net Margin
Sustainable Growth Rate Equation
GIGO
Non-spontaneous Accounts
18. = 1 - (B - Payout Ratio) (This is the flipside of the payout ratio)
Plowback Ratio
ROE
Net Margin
Sustainable Growth Rate Equation
19. Line-item accounts that change automatically as sales increase. These include: Most current assets -Accounts payable -Accruals (e.g. accrued wages) -SOMETIMES fixed assets
DFN
Objective of Financial Forecasting
Spontaneous Accounts
Total Financing Need
20. Forecasting - future
Leverage
Net Margin
Objective of Financial Forecasting
Definition of pro-forma
21. Interest (assumed no change) -Retained Earnings (must be independently forecasted)
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