Professor First Names
Porter
Michael
photo of spouse A
name of section mate A
Liabilities + Equity
Total Assets
aA
A
AGR
Adjusted Gross Revenue
Baker
Malcolm
photo of spouse B
section mate B
Revenues - Expenses
Net Income
B
b
COGS
Cespedes
Frank
photo of spouse C
section mate C
Cash / Current Liabilities
Cash Ratio
C
C
BGT
Budget
Clark
Kim
photo of spouse D
section mate D
Net Income / Sales
Profit Margin
D
D
CPTAL
Capital
Herzlinger
Regina
photo of spouse E
section mate E
(Sales - Fixed Costs - Variable Costs = $0 Profit)
Break-Even Point
E
E
ACR
Accural