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called moveToNextView (Listing 9-3) Import SecondViewController and add SecondViewController as a property Listing 9-3 FirstViewControllerh

#import <UIKit/UIKith> @class SecondViewController; @interface FirstViewController : UIViewController { SecondViewController * second; } @property (nonatomic, retain) SecondViewController * second; -(IBAction) moveToNextView: (id) sender; @end

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Let s begin by illustrating the dynamics of changes in net working capital Suppose your sales increased from $12 million per year ($100,000 per month) in 2001 to $15 million per year ($125,000 per month) in 2002 Let s also suppose that your customers pay their bills in 30 days, on average Then your accounts receivable should have increased from $100,000 on December 31, 2001, to $125,000 on December 31, 2002, ie, receivables increased $25,000 If you use accrual based accounting, you will be showing all of your sales, but you did not

Because we were careful with the surgery, the program still works as we expect:

9:

Joe-Bob "Handyman" Brown is 24 characters long Jacksonville "Sly" Murphy is 25 characters long Shinara Bain is 12 characters long George "Guitar" Books is 21 characters long

Figure 9-8

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collect $25,000 of those sales4 Thus, using the shortcut equation above as our starting point to calculate cash flow, net income overstates cash flow by $25,000, and we have to subtract it to calculate cash flow Accounts receivable is part of net working capital, and therefore the increase in receivables is part of the increase in net working capital in the equation Let s look at inventory If inventory increases, let s say, $50,000, that increase does not show up in net income, as we have not yet sold the inventory But we did have to use cash to buy it Therefore, we would have to subtract the $50,000 from net income to calculate cash flow Now let s look at the right-hand side of the balance sheet Increases in liabilities are a source of cash Increases in accounts payable are an increase in cash flow, because we have bought inventory or services on credit, but we have not paid for them yet Or, if we borrowed (short-term) money from the bank, the increase in the current liability indicates that we increased our cash Thus, if your supplier finances the $50,000 purchase of inventory with credit, you will have a corresponding $50,000 accounts payable, which is a source of cash In this case, the $50,000 use of cash from the increase in inventory and the $50,000 source of cash from the increase in accounts payable will cancel each other out, for a net zero effect It is important to note that we add only the increase in the balance sheet items, ie, the net working capital (if they decrease, then we subtract them), while we add the full amount of depreciation expense and subtract the full amount of capital expenditures

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15 Open FirstViewControllerm and implement moveToNextView, as in Listing 9-4

Making this change required entirely too much work: we had to edit Word-Length-2.m, fix any typos, and then rebuild the program. If the program runs on a web site, we then have to retest and redeploy the program to upgrade to Word-Length-2. Another way to construct this program is to move the names completely out of the code and put them all into a text file, one name on each line. Let s all say it together: this is indirection. Rather than putting the names directly in the source code, the program looks for the names elsewhere. The program reads a list of names from a text file and proceeds to print

Listing 9-4

them out, along with their lengths. The project files for this new program live in the 03.06 Word-Length-3 folder, and the code looks like this:

values to your clients, and, ultimately, closing deals It also should enable you to more quickly spot clients with unrealistic expectations who will waste your time trying to make impossible deals happen

#import "FirstViewControllerh" #import "SecondViewControllerh" @implementation FirstViewController @synthesize second;

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