Index
Accelerated depreciation
Accounting methods
Accounting principles
Accounting standards
Accounts payable
Accounts receivable
ActiveX
Add-back process
Add-ins
Administrative functions
Advertising costs
Aggregation
Agribusiness
Amortization:
on balance sheet
characterized
discounted cash flow
on income statement
intangibles
integration of
schedules
& function
Analysis Tool Pak
Analysis Tool Pak Add-In
Analysts:
downgrades
functions of
quantitative
ratings
upgrades
AND function
“&” symbol
ANOVA
Arithmetic average
Arithmetic mean
Array formula
Array functions
Asset-based financing
Asset/liability ratio
Assets:
balance principle
on balance sheet
balancing the model
defined
income statement
liquidation value
long-term
types of
Assumptions sheet:
characterized
initial setup
Assumptions, verification of
Audits
Autoregressive integrated moving averages (ARIMA)
AVERAGE function
AVERAGEIF function
Back test
Bad loan reserve
Balance principle. See also Balancing the model
Balance sheet:
accounts receivable
amortization
assets
balancing
capital expenditures
cash reconciliation
characterized
components of
concept status
debt, long-term
defined
depreciation
effects of
equity
historical data
importance of
intangibles
inventories
property, plant and equipment (PP&E)
purpose of
unbalanced
Balance Sheet sheet. See also Balance sheet
Balancing the model:
capital expenditures, increased
cash and short-term interest calculation
cash sweep
revenue growth
Bank Bill Swap Bid Rate (BBSY)
Bankruptcy
Basis risk
Beta
Board of Directors
Bond issuance
Book value
BOP Balance (beginning of period)
Borrowing. See Debt
long-term
short-term
Brainstorming
Branding
Bullet amortization
Bullet payment
Buyout
Calculation modes, types of
Cap creator
Capital appreciation
Capital asset pricing model (CAPM)
Capital expenditures:
on balance sheet
balancing the model
characterized
defined
integration of
schedule setup
types of
Capital-expenditure-to-depreciation ratio
Capital gains
Capital markets
Capital structure
Cash:
assumptions for
on balance sheet
characterized
debt payments
flow (see Cash flow)
types of
Cash change method
Cash flow:
calculation of
debt schedules and
discounting
free
future expected
movement of
present value of
projections
Cash flow statement:
building
cash balance
cash reconciliation with balance sheet
purpose of
Cash sweep
Charts
CHOOSE function
in a formula
Circularity
Circular references:
elimination of
implications of
Code management, VBA
Columns, best practices
Common equity
Common stock
Components methodology
Compounded annual growth rate (CAGR)
CONCATENATE function
Concept status
Conditional formatting
Conditional tests
Consolidated methodogy
Consultant studies
Conversion
Convertible debt
Convertible preferred stock
Corporate valuation process, introduction to:
cash flow projections
conceptual roadmap
discounting cash flow
technical roadmap
Correlation coefficient
Cost assumptions:
organizing for scenario analysis
types of
Cost of capital
Cost of debt
Cost of equity
Cost of goods sold (COGS)
COUNTA function
COUNTIF function
COVAR function
Coverage ratio
Credit analysis
Credit facilities
Credit quality
Credit risk
Creditworthiness
Currency swaps
Current assets:
on balance sheet
cash flow reconciliation
implications of
working capital and
Current liabilities:
on balance sheet
cash flow reconciliation
implications of
working capital and
Current scenario
Cyclicality
Data Analysis tool, regression
Data collection
Data validation lists
DATE function
Dates and timing, on the assumptions sheet. See also Time periods
Day-to-day business
Debt:
amortization
balance
calculating what is due
consumer-type
current portion of
default on
interest payments
interest rate
issuance date
long-term:
cash flow statement
defined
integrated into income statement and balance sheet
market value
maturity date
modeling, components of
paying down
payment:
priority
type
principal
purpose of
senior subordinate structure
setting up
short-term:
assumptions
characterized
internal validation
surplus funds
term
unsustainable
Debt financing
Debt holders
Debt issuance
Debt service coverage ratio (DSCR)
Debt sheet
Default settings
Deferred taxes
Degrees of freedom
Delinquency and default analysis
Dependent variables
Depreciation:
capital expenditures and
characterized
concept status
defined
discounted cash flow
functions:
double declining (DDB)
fixed declining (DB)
sum of years’ digits (SYD)
on income statement
intangibles
integration of
projection of
schedules setup
types of
working capital and
Derivatives
Digital signature
Discount expected future cash flows method
Discount rates:
capital structure, effects on WACC
cost of debt
cost of equity
multiple
Discounted cash flow (DCF):
analysis
characterized
methodology
Discounting:
account receivables
with multiple rates
Distress cycle
Distress period
Dividends
Dollar signs:
applications
arrays
understanding
Drawdowns
Earnings. See Income statement
retained
significance of
Earnings before interest and taxes (EBIT)
Earnings before interest, taxes, depreciation, and amortization (EBITDA)
Earnings before tax (EBT)
EDATE function
Emerging market countries
EOMONTH function
EOP Balance (end of period)
Equipment
Equity:
balance principle
on balance sheet
balancing the model
dilution
estimates based on historical data, three methodologies for
implications of
income statement
long-term debt compared with
market value of
payment
types of
Equity financing
Equity holders
Equity investors
Event timing
Excel Add-Ins
Exchange rate
Expected long-term growth rate
Expropriation
52-week highs/lows
Financial model, as analysis tool
Financial modeling, best practices
Financial statements. See also Balance sheet; Income statement
Finished goods inventory
Firm value
First-in-first-out (FIFO) inventory
Fiscal year
Fixed assets
Fixed declining balance (DB) depreciation
Fixed-rate debt
Fixed revenue
Flexibility, significance of
Floating-rate debt
Floor creator
Fonts, best practices
FORECAST function
Forecast period
Foreign currency
Format/formatting:
best practices
sample Excel 2007
Form tools
Formulas, best practices
Free cash flow:
characterized
implementation of
Free cash flow to equity (FCFE)
Free cash flow to the firm (FCFF)
F statistic
Functions, in VBA language
Future expected cash flows
Future value
Gain/loss on sale
GEOMEAN function
Geometric mean
Global growth adjustor, formulas for
Global growth chart
Goal Seek
Going concern
Goodwill
Gross fixed assets
Gross intangibles
Gross margin
Gross PP&E
Gross profit
Growth analysis
Growth rate
GrowthRates.xls/GrowthRates.Complete.xls
Guaranteed investment contracts (GICs)
Hidden sheet
Highly liquid securities
Historical analysis
Historical data
Historical time periods
Hyperlinks
IF function
IF THEN STATEMENT
IFRS:
depreciation
equity
intangible amortization
intangible assets
Illiquid securities
In perpetuity
Income statement:
amortization
balance sheet compared with
components of
cost of goods sold
creation of
debt, long-term
depreciation
effects of
historical data
integration of
purpose of
sample
Income Statement sheet
Incremental analysis
Independent variables
Industry analyses
Industry reports
Inflation
Infrastructure
Initial settings, setup
Insurance premiums
Intangibles:
amortization
assets
on balance sheet
cash flow statement
characterized
integration of
schedules
types of
Integrated development environment (IDE)
Intellectual property
Intercept, regression analysis
INTERCEPT function
Interest:
after-tax
capitalization
impact of
unpaid
Interest coverage ratio (ICR)
Interest expense
Interest income
Interest rate:
implied
on long-term debt
pre-tax debt
significance of
tax treatment of
Internal validation:
characterized
error prevention applications
implementation of
International situations
Internet companies
Intrinsic valuation
Inventory:
assumptions
on balance sheet
implications of
Investments, long-term
Irregular expenses
Junior liability
Land
Last-in-first-out (LIFO) inventory
Last 12 months (LTM), historical data analysis
Lawsuit settlements
Least squares regression
LEFT function
LEN function
Level payment amortization
Leverage
Liabilities:
balance principle
on balance sheet
balancing the model
default on
impact of
income statement
types of
Liability, repayment of
LIBOR
Licenses
Liens
Line estimate. See LINEST function
LINEST function
Liquidation
Liquid investments
Liquidity
Liquidity ratio
Live scenario
Loan(s):
default
direct
pro rata
sequential
Lookup functions
Loops, VBA
Macros
Marketable securities
Market analyses
Market conditions
Market databases
Market risk:
premium
significance of
Market value
MATCH function
MAX function
Memory management, VBA
Methods, OOP language
MID function
MIN function
Minority interest
Model builders:
balancing the model
capital expenditures schedule setup
capital structure and balance sheet
cash and short-term interest calculation
cash flow reconciliation
dates and timing
debt, long-term
depreciation schedule setup
discount rates
initial settings
intangibles and amortization schedules
integration of capital expenditures, depreciation, intangibles, and amortization
output reporting
revenue, costs, and income statement
VBA language
Moody’s
Mortgage-backed securities (MBS)
Name Box
Name recognition
Naming cells
Negative growth
Net fixed assets
Net income
Net intangibles
Net PP&E
Net PPE-to-net sales ratio
Net present value (NPV)
Non-cash items
Nondiversifiable risk
Non-operating expenses
Non-Op Ex (Non-Operating Expenditures)
NPV function
Object-oriented programming language (OOP)
Objects, OOP language
Office costs
OFFSET function
OFFSET MATCH combination function
Oil prices/Nigerian GDP analysis
1M Libor
Operating costs
Operating expenses
Operational cash flow
Operational trends
Op Ex (Operating Expenditures)
Optimization tool
OR function
Output Options
Output Range
Output reporting:
charts
importance of
Output Summary (see Output Summary)
Web downloads
Output Summary:
components of
creating
hyperlinks
preparation for
Ownership
Pari passu debt
Parsing functions
Patents
Payment in kind (PIK)
Performance trends
Plugs, applications of
Population variance
Preferred stock
Present value (PV)
Present-day valuation
Price volatility
Principal. See Debt: principal
Printing, VBA subroutine
Pro rata, debt payment:
characterized
priority
sequential
Pro rata sequencer
PRODUCT function
Production plants
Profit-and-loss (P&L) statement
Project finance
Properties, OOP language
Property, plant and equipment (PP&E)
Proxy values
P value
PV function
Quantitative analytics
Quick ratio
Rate of return
Rating agencies
Raw materials inventory
Receivables
Red flags
Regression, growth measurement
Regression analysis. See also Least squares regression
Rent
Reputation
Reserves
Retained earnings
Retained equity
Revenue:
characteristics of
costs
decline in
estimates based on historical data
generation
growth. See also Revenue growth rate
on income statement
organizing for scenario analysis
Revenue analysis, percentage of
Revenue growth rate
Revolvers
Ribbon system
RIGHT function
Risk-free rate
Risk managers
Risk pricing
Roadmaps:
conceptual
technical
ROUND function
Rows, best practices
R square
RSQ function
Salary
Sales growth rates
Salvage value
Sampling
S&P 500
Saving files
Scatter plot, revenue vs. time
Scenario analyses
Scenario generator, creating
Scenario selector system, installation of
Security, setting up macros
Semi-variable revenue
Senior debt
Senior liability
Senior loans
Sensitivity analysis
Sensitivity scenarios
Sequential payment priority
SFAS
SG&A (selling, general and administrative) costs
Shareholder equity
Sheet 1 syndrome
Simple level principal amortization
Simulations
Sketching
Slope, regression analysis
SLOPE function
Smoothing
Solver
Solver Add-Ins
Stable-growth model
Standard & Poor’s
Standard error of the regression
Startup period
Statistical techniques
STEYX function
Stock price
Straight-line depreciation:
characterized
SLN function
Stress scenarios
String, in VBA
Sub-events
Submetrics
Subordinate debt
Subroutines, in VBA language
SUM function
Sum of squares
Sum of years’ digits (SYD) depreciation
Summary sheet
SUMPRODUCT function
Surplus cash
Surplus funds
Swaps
Tangible assets
Taxable income
Taxes:
discounted cash flow (DCF)
impact of
income statement
paid
Tax Provision
Tax Rate, income statement
Tax rates
Tax shields
Terminal period
Terminal valuation
Terminal value:
beyond forecast period
calculation of
implications of
stable growth, calculation and integration of
Terminology
Time periods:
on balance sheet
event timing
flexibility and
forecast period
historical
significance of
terminal period
Time value of money
Toolbox:
conditional formatting
covariance
data validation lists
depreciation functions
discounting with multiple rates
dollar signs:
arrays
understanding
EDATE function
EOMONTH function
Excel’s calculation modes
MATCH function
naming cells
OFFSET function
OFFSET MATCH combination function
parsing functions
present value functions
ROUND function
variance
VLOOKUP function
weighted averages, using SUMPRODUCT and SUM functions
Trademarks
Tranches:
pari passu
senior
subordinate
Transition matrices
Treasuries-year
Trend analysis
Trending
Trend line:
creation of
estimate of
Uncertainty
U.S. GAAP accounting
Validation tests
Validity, significance of
VAR function
Variable revenue
Variables, VBA
VARP function
VBAProject
VDB function
Vectors sheet
Visual Basic Applications (VBA):
Analysis Tool Pak
characterized
codes
coding techniques practice
common errors for first-time programmers
financial modeling context
following the rules
Generator Case
macros
moving data
named cells
object-oriented programming language (OOP)
power of
saving files
subroutines
techniques, learning
understanding codes
writing codes
Visual Basic Editor (VBE):
applications
menu bar
Project Explorer
properties windows
Run
VLOOKUP function
Volatility
Warehouses
Web Downloads sheet
Weighted average cost of capital (WACC):
calculation and implementation of
defined
Weighted averages, using SUMPRODUCT and SUM functions
Work in process (WIP) inventory
Working capital:
calculation of
characterized
defined
World Wide Web, as information resource
Worst-case analysis
x-axis, SLOPE function
XNPV function
y-axis, SLOPE function
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