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| Preface | |
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| Financial Management and Accounting Procedures | |
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| The Need for Accounting Information in Business | |
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| Types of Accountants | |
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| The Accounting Equation | |
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| Some Simple Examples | |
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| The Accounting Cycle | |
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| Suggested Readings and References | |
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| Financial Management and Sources of Financial Information | |
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| Overview of Financial Management | |
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| Types of Business Organizations | |
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| Corporate Goals | |
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| Business Ethics | |
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| Agency Relationships | |
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| Maximizing Share Price | |
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| Business Activity and Organization | |
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| Sources of Financial Information | |
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| Suggested Readings and References | |
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| General Business Cycles | |
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| The Nature and Significance of Economic Fluctuations | |
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| The Federal Reserve and the Money Supply | |
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| Summary of General Business and Economic Cycles | |
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| Oligopolistic Characteristics of the Air Transport Sector | |
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| Cyclical Variations in the Air Transport Sector | |
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| Forecasting the Business Cycle | |
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| Other Measures of Economic Health | |
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| Suggested Readings and References | |
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| The Equity Markets | |
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| Common Stock | |
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| How and Why New Issues of Stock Are Sold | |
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| Preferred Stock | |
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| Mutual Funds | |
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| Review | |
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| Suggested Readings and References | |
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| Debt Markets | |
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| Bonds | |
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| Reading and Interpreting the Wall Street Journal | |
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| Banks | |
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| Long-Term Loans | |
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| Short-Term Loans | |
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| The Cost of Bank Loans | |
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| Leasing | |
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| Methods and Requirements for Raising Business Capital | |
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| Summary | |
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| Suggested Readings and References | |
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| Financial Statements | |
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| Annual Report Layout | |
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| The Balance Sheet | |
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| Asset Sheet | |
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| Liabilities | |
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| Capital Stock (Owner's Equity) | |
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| Reading the Balance Sheet | |
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| Balance Sheet Ratio Analysis | |
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| Capitalization Ratios | |
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| The Income Statement | |
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| Reading the Income Statement | |
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| Analyzing the Income Statement | |
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| Statement of Consolidated Cash Flows | |
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| Reading a Statement of Cash Flow | |
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| Footnotes and Auditors' Reports | |
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| Suggested Readings and References | |
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| Air Transport Sector Revenue Generation | |
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| Regulated Revenue Generation (1938-1978) | |
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| Deregulated Revenue Generation (1978-1988) | |
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| Global Revenue Generation (1988-Present) | |
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| Suggested Readings and References | |
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| Air Transport Operating Cost Management | |
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| Cost Management (1938-1978) | |
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| Labor Costs | |
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| Commissions | |
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| Fuel | |
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| Landing Fees and Rentals | |
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| Suggested Readings and References | |
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| Air Transport Yield Management Systems | |
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| Yield Management Definition | |
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| Yield Management Factors | |
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| Suggested Readings and References | |
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| Airport Financing | |
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| Airport Revenues | |
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| Airport Ownership | |
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| Airport Usage Categories and the Scope of Airport Finance | |
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| Financing Airport Operations | |
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| Revenue Generation | |
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| Airport Funding | |
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| Allocation of AIP Funds | |
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| Passenger Facility Charges | |
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| Bonds | |
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| Airport Privatization | |
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| Conclusions | |
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| Suggested Readings and References | |
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| Preparation of a Business Plan | |
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| Starting and Running a Business | |
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| Typical Business Plan Outline | |
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| Business Plan Outline II | |
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| Suggested Readings and References | |
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| Glossary | |
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| Index | |