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CHAPTER PAGE I THEORY OF GRAPHS
H SALES RECEIVABLES AND CASH RECEIPTS
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80 per cent accounts payable accrued wages payable average deviation billions break-even chart break-even graph business enterprises cash disbursements cash receipts charged to production column consumers CR line dependent developed in Figure distance OX equal estimated example expected Figure 18 Figure 22 finished goods inventory fixed expenses forecasts based gross national product gross revenue horizontal line ideal inventory income taxes increase intersection labor cost last year's least squares line drawn line of Figure line of least loss statement manufactured married couple material costs observed combinations operations attained OZ line points representing possible scale prediction line preferred stock profit and loss projected balance sheet projected profit purchase line raw materials inventory relationship sales volume scale of operations scale of output sold squared deviations straight line technique temporal regularities total of variable turning points type of forecast variable expenses vertical distance volume of sales y-axis y-values zero