Understanding Financial Statements (Record no. 22102)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 05339nam a22001697a 4500 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 978-1-292-45848-9 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657.3 |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | Fraser, Lyn M. |
| 245 ## - TITLE STATEMENT | |
| Title | Understanding Financial Statements |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 12th |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | Harlow: |
| Name of publisher | Pearson Education, |
| Year of publication | 2024 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | 272p.: ill.; 23cm |
| 500 ## - GENERAL NOTE | |
| General note | TABLE OF CONTENTS: |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Chapter 1. Financial Statements: An Overview 17<br/><br/>Map or Maze 17<br/>Usefulness 20<br/>Volume of Information 20<br/>Global Economy 23<br/>Where to Find a Company’s Financial Statements 24<br/>The Financial Statements 25<br/>Notes to the Financial Statements 25<br/>Auditor’s Report 26<br/>Financial Reporting Reforms 27<br/>Management Discussion and Analysis 29<br/>Pandora (a.k.a. “PR Fluff”) 32<br/>Proxy Statement 33<br/>Missing and Hard-to-Find Information 33<br/>Characteristics, Assumptions, Principles, and Basis of Accounting 34<br/>Complexities and the Quality of Financial Reporting 35<br/>Accounting Choices 36<br/>Timing of Revenue and Expense Recognition 37<br/>Discretionary Items 37<br/>The Journey Through the Maze Continues 38<br/>Appendix 1A. Sage Inc. 2024 Annual Report 39<br/>Self-Test 51<br/>Study Questions and Problems 54<br/>Case 1.1 Analysis Case 56<br/>Case 1.2 Comprehensive Team Analysis Case 57<br/>Case 1.3 Locating Information in a Form 10-K 58<br/>Case 1.4 CPA Evolution Model Curriculum Case 59<br/><br/>Chapter 2. The Balance Sheet 61<br/><br/>Financial Condition<br/>Consolidation<br/>Balance Sheet Date<br/>Comparative Data<br/>Balance Sheet Format<br/>Common-Size Balance Sheet<br/>Assets<br/>Current Assets<br/>Cash and Cash Equivalents<br/>Marketable Securities<br/>Accounts Receivable<br/>Inventories<br/>Inventory Accounting Methods<br/>Prepaid Expenses<br/>Property, Plant, and Equipment<br/>Straight Line<br/>Accelerated<br/>Cryptocurrency<br/>Goodwill<br/>Other Assets<br/>Liabilities<br/>Current Liabilities<br/>Accounts Payable<br/>Short-Term Debt<br/>Current Maturities of Long-Term Debt<br/>Accrued Liabilities<br/>Unearned Revenue or Deferred Credits<br/>Deferred Federal Income Taxes<br/>Long-Term Debt<br/>Leases<br/>Pensions and Postretirement Benefits<br/>Commitments and Contingencies<br/>Stockholders’ Equity<br/>Common Stock<br/>Additional Paid-In Capital<br/>Retained Earnings<br/>Other Equity Accounts<br/>Quality of Financial Reporting—The Balance Sheet<br/>Other Balance Sheet Items<br/>Self-Test<br/>Study Questions and Problems<br/>Case 2.1 Analysis Case<br/>Case 2.2 Comprehensive Team Analysis Case<br/>Case 2.3 CPA Evolution Model Curriculum Case<br/><br/>Chapter 3. Income Statement, Comprehensive Income, and Statement of Stockholders’ Equity 108<br/><br/>The Income Statement and Comprehensive Income<br/>Common-Size Income Statement<br/>Net Sales<br/>Cost of Goods Sold<br/>Gross Profit<br/>Operating Expense<br/>Operating Profit<br/>Other Income (Expense)<br/>Equity Earnings<br/>Unusual and Infrequent Items<br/>Earnings before Income Taxes/Effective Tax Rate<br/>Discontinued Operations<br/>Net Earnings<br/>Earnings per Common Share<br/>Statement of Comprehensive Income<br/>The Statement of Stockholders’ Equity<br/>Earnings Quality, Cash Flow, and Segmental Accounting<br/>Appendix 3A. A Guide to Earnings Quality<br/>Self-Test<br/>Study Questions and Problems<br/>Case 3.1 Analysis Case<br/>Case 3.2 Comprehensive Team Analysis Case<br/>Case 3.3 CPA Evolution Model Curriculum Case<br/><br/>Chapter 4. Statement of Cash Flows 154<br/>Why Cash Flow Is Important: An Example 155<br/>Statement of Cash Flows: Basic Principle 156<br/>Preparing a Statement of Cash Flows<br/>Calculating Cash Flow from Operating Activities<br/>Indirect Method<br/>Cash Flow from Investing Activities<br/>Cash Flow from Financing Activities<br/>Change in Cash<br/>Analyzing the Statement of Cash Flows<br/>Cash Flow from Operations<br/>Nocash Corporation<br/>Sage Inc.: Analysis of the Statement of Cash Flows 171<br/>Sage Inc. Analysis: Cash Flow from Operating Activities<br/>Summary Analysis of the Statement of Cash Flows<br/>Analysis of Cash Inflows<br/>Analysis of Cash Outflows<br/>Qualitative Issues Relating to the Statement of Cash Flows 174<br/>Are We There Yet?<br/><br/>Appendix 4A. Statement of Cash Flows—Direct Method 176<br/>Self-Test<br/>Study Questions and Problems<br/>Case 4.1 Analysis Case<br/>Case 4.2 Comprehensive Team Analysis Case<br/>Case 4.3 CPA Evolution Model Curriculum Case<br/><br/>Chapter 5. The Analysis of Financial Statements 196<br/><br/>Objectives of Analysis 196<br/>Sources of Information 198<br/>Proxy Statement<br/>Auditor’s Report<br/>Management Discussion and Analysis<br/>Supplementary Schedules<br/>Form 10-K and Form 10-Q<br/>Other Sources<br/><br/>Tools and Techniques 200<br/>Common-Size Financial Statements<br/>Key Financial Ratios<br/>Liquidity Ratios: Short-Term Solvency<br/>Cash Conversion Cycle or Net Trade Cycle<br/>Activity Ratios: Asset Liquidity, Asset Management Efficiency<br/>Leverage Ratios: Debt Financing and Coverage<br/>Profitability Ratios: Overall Efficiency and Performance<br/>Market Ratios<br/><br/>Analyzing the Data 216<br/>Background: Economy, Industry, and Firm<br/>Short-Term Liquidity<br/>Operating Efficiency<br/>Capital Structure and Long-Term Solvency<br/>Profitability<br/>Relating the Ratios—The Du Pont System<br/>Projections and Pro Forma Statements<br/>Summary of Analysis<br/>Financial Statements: A Map<br/><br/>Appendix 5A. The Analysis of Segmental Data 229<br/>Self-Test<br/>Study Questions and Problems<br/>Case 5.1 Analysis Case<br/>Case 5.2 Comprehensive Team Analysis Case<br/>Case 5.3 CPA Evolution Model Curriculum Case<br/><br/>Appendixes 253<br/>Appendix A. Summary of Financial Ratios<br/>Appendix B. Solutions to Self-Tests<br/>Appendix C. Glossary<br/>Index<br/> |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Ormiston, Aileen |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Books |
| Withdrawn status | Lost status | Damaged status | Not for loan | Collection code | Permanent Location | Current Location | Shelving location | Date acquired | Source of acquisition | Full call number | Accession Number | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Non-fiction | IFM Main Campus Library | IFM Main Campus Library | Work Room processing | 10/01/2024 | Purchase | 657.3 FRA | 0000030387 | 10/08/2025 | Books | ||||
| Non-fiction | IFM Main Campus Library | IFM Main Campus Library | Work Room processing | 10/01/2024 | Purchase | 657.3 FRA | 0000030386 | 10/08/2025 | Books |