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Koti Using Accounting Information

Using Accounting Information

kirjoittanut Christopher J. Skousen Larry M. Walther
Arvostelut:
( 28 )
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63 pages
Kieli:
 English
This book is the fifth of seven books which introduces the basic principles of accounting.
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Kirjailijasta
Chris Skousen, Ph.D. is a Professor and Head of the School of Accountancy at Utah State University. He obtained his Ph.D. at Oklahoma State University and earned MBA and BA degrees from Utah State University. Dr. Skousen gained public accounting auditing experience with KPMG in their Portland, Oregon off
Lisää kirjoittajasta Christopher J. Skousen

Larry Walther, Ph.D., CPA, CMA, is the EY Professor of Accounting and Senior Associate Dean of the Jon M. Huntsman School of Business at Utah State University. Dr. Walther has authored numerous books and articles on accounting, and he has served as director and/or consultant to a number of public and

Lisää kirjoittajasta Larry M. Walther

This book is the fifth of seven books which introduces the basic principles of accounting. In this book you learn about special financial reporting topics, financial statement analysis, and the statement of cash flows. Topics include discontinued operations, extraordinary items, changes in accounting methods, and other comprehensive income. Important financial reporting ratios, such as earnings per share, price earnings ratio, and book value per share are discussed. Ratio and trend analysis are presented as tools to understand financial statement information.

  1. Part 1. Financial Reporting and Concepts
  2. Special Reporting Situation
    1. Corrections of Errors
    2. Discontinued operations
    3. Extraordinary Items
    4. Changes in Accounting Methods
    5. Other Comprehensive Income
    6. Recap
    7. Ebit and Ebitda
    8. Return on Assets
  3. Earnings per Share, Price Earnings Ratios, Book Value per Share and Dividend Rates
    1. Basic EPS
    2. Diluted EPS
    3. Subdividing APS Amounts
    4. Price Earnings Ratio
    5. Book Value per Share
    6. Calculating Book Value per Share
    7. Dividend Rates and Payout Ratios
    8. Return on Equity
  4. Objectives of Financial Reporting
    1. Objectives
  5. Qualitative Character-Istics of Accounting
    1. Understand-Ability
    2. Threshold Issues
    3. Other Concepts
  6. The Development of Gap
    1. The Audit Function
    2. The Development of Gap
    3. The 1929 Stock Crash and Great Depressions
    4. The Securities and Exchange Commissions
    5. The Fasb and its Predecessors
    6. A More Recent Crisis of Reporting Confidence
    7. Sarbanes-Oxley
  7. Key Assumptions
    1. Entity Assumption
    2. Going-Concern Assumption
    3. Periodicity Assumption
    4. Monetary Unit Assumption
    5. Stable Currency Assumption
    6. What do you Think?
  8. Global Accounting Issues
    1. Issues in International Trade
    2. Global Subsidiaries
    3. Global Trading Transactions
  9. Part 2. Financial Analysis and the Statement of Cash Flows
  10. Financial Statement Analysis
    1. Comprehensive Illustration
    2. Balance Sheet
    3. Income Statement
    4. Statement of Retained Earnings
    5. Ratios for Emerson Corporation as of December 31, 20x5
    6. Trend Analysis
  11. Cash Flow and the Cash Flow Statement
    1. The Statement of Cash Flow
    2. Cash and Cash Equivalents
  12. Operating, Investing and Financing Activities
    1. Investing Activities
    2. Financing Activities
  13. Noncash Investing and Financing Activities
  14. Direct Approach to the statement of Cash Flows
    1. Methods to Prepare a Statement of Cash Flows
    2. Operating Activities
    3. Investing Activities
    4. Financing Activities
    5. Cash Flow Recap
    6. Noncash Investing/Financing Activities
    7. Reconciliation of Income to Operating Cash Flows
  15. Indirect Approach to Presenting Operating Activities
  16. Using a Worksheet to Prepare a Statement of Cash Flow
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