Contents

Foreword
Introduction to the Second Edition
Part I
Chapter 1Introduction to Broadcasting and Cable
Timothy Pecaro and John S. Sanders
Chapter 2The Role of the Financial Manager and Other Personnel
Leslie Hartmann
Chapter 3Understanding Financial Statements
Glenn Larkin and William Mangum1
Chapter 4Revenue
Trila Bumstead, Joyce Lueders and Fidel Quiralte1
Chapter 5Expenses
Trila Bumstead, Joyce Lueders and Fidel Quiralte1
Chapter 6Financial Systems for Broadcasting and Cable
Calvin Lyles, Jr. and Bruce Lazarus1
Chapter 7Capital Assets
Ronald Rizzuto, Ph.D. and Leslie Hartmann
Chapter 8Key Performance Metrics
Samuel D. Bush
Chapter 9Cash Flow Measures and Reports
Anthony Vasconcellos
Part II
Chapter 10Sarbanes-Oxley and Internal Controls
Mary M. Collins
Chapter 11Strategic Planning and Budgeting
Laura James and Andrew Kober
Chapter 12Credit and Collection Administration
Peter F. Szabo and C. Robin Szabo
Chapter 13Trade and Barter Transactions and Related Accounting
Laura Daigle and John Kampfe
Chapter 14Music Licensing and Syndication Fees
Mary M. Collins1
Chapter 15Taxation in Brief
J. Michael Hines, Esq. and Geoffrey J. Christian1
Chapter 16Financial and Accounting Considerations for Broadcast and Cable Acquisitions
John S. Sanders
The Authors
Glossary
Index
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