2 ed.
Description
From on-air talent contracts and FCC regulations to syndicated program amortization to music licensing fees, electronic media deal with financial principles and jargon that are unique to American business. Understanding Broadcast and Cable Finance helps explain all the financial complexities of a modern electronic media enterprise. Whether you are a news director, sales manager, engineer or any other non-accounting professional that has a stake in the success of your company, this book will bring you up-to-speed on the essentials of financial management for broadcasting and cable.
*Covers financial statements, systems, planning and budgeting, and much more
*Written by experts from the Broadcast Cable Financial Management Association
*Up-to-date with information about new revenue streams from Internet, digital, on-demand and mobile content
Contents
I. PART ONE Fundamentals
1. Introduction to Broadcasting and Cable
2. The Role of the Financial Manager
3. Understanding Financial Statements
4. Revenue
5. Expenses
6. Financial Systems for Broadcasting and Cable
7. Capital Assets and Intangibles
8. Key Performance Metrics
9. Cash Flow Measures and Planning
II. PART TWO Specialized Areas
10. Sarbanes-Oxley (SOX) and Internal Controls
11. Planning and Budgeting
12. Credit and Collection Administration
13. Trade and Barter
14. Music License and Syndication Fees
15. Taxation
16. Financial and Accounting Considerations for Acquisitions