Index Index Page numbers in bold face reference definitions and explanations. Page numbers in italics reference AppleSeed Enterprises' transactions examples. asset turn 199 cash 21, 96, 98, 100, 102, 104, 106, 110, 112,114, 128, 132, 140, 142, 158, 164, 166, 168, 170, 178, 190 assets 16, 17, 18 average cost method 208 cash basis 58 B bad debt 161 cash disbursements 67, 98, 104, 106, 114, 128, 132, 140, 142, 158, 164, 166, 168, 170, 178 A absorption 139 cash flow 64 balance sheet 15-42, 76-78 cash flow forecasting 254, 259, 260, 261 Baty, Gordon 3 accounts 189 cash flow from operations 65, 68, 180-181 Berra, Yogi 225 accounting entity 11 cash flow statement 61-74, 180-181 bet-your-company risk 226 accounting model 3 cash receipts 66, 158 bill of materials 117 accounts payable 32, 122, 126, 130, 132, 140, 142, 146, 152, 170, 191 cash transactions 63 Bohr, Niels 225 Cato the Younger 275 book value