WGU D076
– Comprehensive
Finance Skills for
Study
Managers
WGU
Guide
D076
–
2026_2027.pdf
Comprehensive
Finance Skills for
Study
Managers
Guide –
2026_2027.pdf
Comprehensive Study Guide 2026_2027.pdf
WGU D076 Finance Skills for Managers
– Comprehensive Study Guide
2026/2027
Guidehttps://www.stuvia.com/dashboard!@_)#*)(@$)($@*($@)($@*_
WGU D076 Finance Skills for Managers
WGU D076
– Comprehensive
Finance Skills for
Study
Managers
WGU
Guide
D076
–
2026_2027.pdf
Comprehensive
Finance Skills for
Study
Managers
Guide –
2026_2027.pdf
Comprehensive Study Guide 2026_2027.pdf
,WGU - Finance Skills for Managers - D076.pdf WGU - Finance Skills for Managers - D076.pdf WGU - Finance Skills for Managers - D076.pdf
Terms in this set (198)
Accounting The system of recording, reporting, and summarizing past financial
information and transactions.
Accounts Receivable Turnover (AR Turnover) An activity ratio found by credit sales divided by accounts receivable.
Activity Ratios A category of ratios that measure how well a company uses its assets to
generate sales or cash, showing the firm's operational efficiency and
profitability.
WGU - Finance Skills for Managers - D076.pdf WGU - Finance Skills for Managers - D076.pdf WGU - Finance Skills for Managers - D076.pdf
,WGU - Finance Skills for Managers - D076.pdf WGU - Finance Skills for Managers - D076.pdf WGU - Finance Skills for Managers - D076.pdf
Affirmative Covenants A bond covenant that describes things the company pledges itself to do in
order to protect bondholders.
Agency Costs Costs that are incurred when management does not act in the best interest
of shareholders.
Agency Problem When the agent (the management) does not act in the best interest of the
principal (the owners).
Aggressive Assets Companies or securities with beta greater than 1.
Annual Percentage Rate (APR) The annual interest rate that is charged for borrowing money or that is
earned through investment.
Annuity A stream of cash flows of an equal amount paid every consecutive period.
Annuity Due A series of equal payments made at the beginning of consecutive periods.
WGU - Finance Skills for Managers - D076.pdf WGU - Finance Skills for Managers - D076.pdf WGU - Finance Skills for Managers - D076.pdf
, WGU - Finance Skills for Managers - D076.pdf WGU - Finance Skills for Managers - D076.pdf WGU - Finance Skills for Managers - D076.pdf
Asset Pricing The process of valuing assets.
Auction Market A secondary market with a physical location and where prices are
determined by investors' willingness to pay.
Average Collection Period (ACP) An activity ratio found by the number of days in a year (365) divided by AR
turnover.
WGU - Finance Skills for Managers - D076.pdf WGU - Finance Skills for Managers - D076.pdf WGU - Finance Skills for Managers - D076.pdf