WGU C428 Session 1 Latest 2023 Rated A+
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 1 / 2
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.
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