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How to read a financial report : wringing vital signs out of the numbers /
"An updated new edition of the comprehensive guide to reading and understanding financial reportsFinancial reports provide vital information to investors, lenders, and managers. Yet, the financial statements in a financial report seem to be written in a foreign language that only accountants ca...
| Clasificación: | Libro Electrónico |
|---|---|
| Autores principales: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Hoboken, New Jersey :
Wiley,
2014.
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| Edición: | 8th ed. |
| Temas: | |
| Acceso en línea: | Texto completo Texto completo |
Tabla de Contenidos:
- How to Read a Financial Report: Wringing Vital Signs Out of the Numbers; Copyright; Contents; List of Exhibits; Preface to the Eighth Edition; Part One: Fundamentals; Chapter 1: Starting with Cash Flows; Cash Flows Summary for a Business; What Does Cash Flows Summary Not Tell You?; Profit Cannot Be Measured by Cash Flows; Cash Flows Do Not Reveal Financial Condition; A Final Note before Moving On; Chapter 2: Three Financial Statements; Reporting Financial Condition, Profit Performance, and Cash Flows; Income Statement; Balance Sheet; Statement of Cash Flows; Chapter 3: Profit Accounting.
- An Important QuestionNature of Profit; Recording Revenue and Expenses; Recording Revenue; Recording Cost of Goods Sold Expense; Recording Selling, General, and Administrative (SG & A) Expenses; Recording Depreciation Expense; Recording Interest Expense; Recording Income Tax Expense; Recording Net Income into Retained Earnings; Winding Up; Chapter 4: Profit Isn't Everything; Threefold Financial Task of Business Managers; One Problem in Reporting Financial Statements; Interlocking Nature of the Three Financial Statements; Connecting the Dots; Part Two: Connections.
- Chapter 5: Sales Revenue and Accounts ReceivableExploring One Link at a Time; How Sales Revenue Drives Accounts Receivable; Accounting Issues; Chapter 6: Cost of Goods Sold Expense and Inventory; Holding Products in Inventory before They Are Sold; Accounting Issues; Chapter 7: Inventory and Accounts Payable; Acquiring Inventory on the Cuff; Accounting Issues; Chapter 8: Operating Expenses and Accounts Payable; Recording Expenses before They Are Paid; Accounting Issues; Chapter 9: Operating Expenses and Prepaid Expenses; Paying Certain Operating Costs before They Are Recorded as Expenses.
- Accounting Issues: Using Prepaid Expenses to Massage the NumbersChapter 10: Depreciation Expense and Property, Plant, andEquipment; Intangible Assets; Brief Review of Expense Accounting; Depreciation Expense; Accumulated Depreciation and Book Value of Fixed Assets; Book Values and Current Replacement Costs; Intangible Assets; Accounting Issues; Chapter 11: Accruing the Liability for Unpaid Expenses; Recording the Accrued Liability for Operating Expenses; Bringing Interest Expense Up to Snuff; Accounting Issues; Chapter 12: Income Tax Expense and Its Liability; Taxation of Business Profit.
- Accounting IssuesChapter 13: Net Income and Retained Earnings; Earnings per Share (EPS); Net Income into Retained Earnings; Earnings per Share (EPS); Accounting Issues; Part Three: Cash Flow; Chapter 14: Cash Flow from Operating (Profit-Making) Activities; Profit and Cash Flow from Profit: Not Identical Twins!; Changes in Assets and Liabilities That Impact Cash Flow from Operating Activities; A Quick Word about the Direct Method for Reporting Cash Flow from Operating Activities; An Alternative View of Cash Flow and Cash Flow; Accounting Issues.