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
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.