Financial accounting 7e harmon chapter 14 financial analysis the big picture

... 13 FINANCIAL ANALYSIS: THE BIG PICTURE 13-2 Financial Accounting, Seventh Edition Learning Learning Objectives Objectives After studying this chapter, you should be able to: 13-3 Understand the ... vertical analysis eliminates the impact of this size difference for our analysis 13-31 LO Describe and apply vertical analysis Ratio Ratio Analysis Analysis Ratio analy...

Ngày tải lên: 24/11/2016, 14:37

... Cost Allocation, Customer- Profitability Analysis, and Sales- Variance Analysis 189 D Customer- profitability profiles [Exhibit 14- 7] Highlights how vital a small set of customers is to retail profitability ... Assign Problems 14- 36 and 14- 37 CHAPTER QUIZ SOLUTIONS: 1.d 2.c 3.a 4.b 5.c 6.b 7.c 8.d 9.a 10.b Cost Allocation, Customer- Profitability Analysis,...

Ngày tải lên: 23/11/2016, 16:12

... presented as a percent of the total 14- 5 Table 14. 2 Consolidated Balance Sheet A 14- 6 Table 14. 2 Consolidated Balance Sheet B 14- 7 Statement of Cash Flows • A financial statement showing a firm’s cash ... 14. 1 The Major Financial Statements  Income statement  Balance sheet  Statement of cash flows 14- 2 Income Statement • Four broad types of accounts: ... more de...

Ngày tải lên: 14/02/2015, 18:17

... fiscal and operational scrutiny and further action may be taken, including discontinuing the agreement, or non-renewal September 2011 This is trial version www.adultpdf.com 14- 4 Financial Audits and ... Auditing Standards (GAGAs) Audited Financial Statements Notes Accompanying the Financial Statements Separate report in accordance with GAGAs This is trial version www.adultpdf....

Ngày tải lên: 20/06/2014, 08:20

... Statement 17 1 Cash Budgets 17 4 Operating Budgets 17 8 Sales Budget 17 9 Production Budget 18 1 Interrelationship of Financial Projections 18 1 Financial Modeling 18 4 Sensitivity Analysis 18 6 Key Issues 18 7 ... Restructuring and Combinations 411 Restructuring and Value 411 xv hel78340_FM.qxd 9/27/ 01 10:56 AM Page xvi xvi Contents Combinations and Synergy 414 Combinati...

Ngày tải lên: 01/07/2014, 22:20

... company relative to its peers and the market as a whole, as we’ll discuss in Chapters and 12 hel78340_ch 02. qxd 9 /27 /01 10:59 AM Page 24 24 Financial Analysis: Tools and Techniques Despite the great ... 2, 157 767 458 27 2 56 78 4 62 1,776 (130) (563) 1, 624 $6,410 80 437 1,978 47 (354) 2, 189 $5,899 hel78340_ch 02. qxd 9 /27 /01 10:59 AM 42 Page 42 Financial Ana...

Ngày tải lên: 01/07/2014, 22:20

... 479 _ 1 23. 7 1 23. 7 132 .8 128.7 $ 4. 03 $ (0.40) — $ (0.40) $ 3. 27 $ 1 .37 $ 2.25 _ $ 3. 62 _ $ 4. 03 $ (0.40) — $ (0.40) $ 13. 19 $ 6.58 $ 3. 29 $ 1.41 $ 2 .31 _ $ 3. 72 _ ... investment and by far less in the other two, $3 million and $52 million respectively hel7 834 0_ch 03. qxd 9/27/01 11:00 AM Page 88 88 Financial Analysis: Tools and Techniques F I G U R E 3 16...

Ngày tải lên: 01/07/2014, 22:20

... 6.18 5.71 5.28 4. 89 4. 52 4. 46 4. 46 4. 46 4. 46 4. 46 4. 46 4. 46 4. 46 4. 46 2.25 hel78 340 _ch 04. qxd 9/27/01 11:07 AM Page 145 CHAPTER Assessment of Business Performance 145 count for and disclose the ... 15-Year 20-Year 10 11 12 13 14 15 16 17–20 21 33.33 44 .45 14. 81 7 .41 20.00 32.00 19.20 11.52 11.52 5.76 14. 29 24. 49 17 .49 12 .49 8.93 8.93 8.93 4. 45 10.00 18....

Ngày tải lên: 01/07/2014, 22:20

... 1,480 55 0,000 56 0,000 10,000 $52 , 250 $ 8,400 $11, 450 $52 ,100 250 55 0 4, 250 4,100 3,900 12, 250 52 ,100 750 630 51 0 1,890 8,300 56 0 54 5 50 0 1,6 05 9, 050 1,2 65 1,260 1,2 35 3,760 21,700 350 3 45 3 35 1,030 ... 5. 9 2,2 15 4.7 2, 350 4 .5 General and administrative Total expenses 1,460 11 .5 1,4 25 13.9 5, 555 11.8 5, 900 9 45 7 .5 4 25 4.1 3,160 6.7 4,300...

Ngày tải lên: 01/07/2014, 22:20

... reinvested after payment of dividends 8% 16 16 16 70.20 75 .66 21 .60 _ 23.33 _ 45.00 20.00 48 .60 21 .60 52.33 23.33 $65 .00 $70.20 $75 .66 8% 16 — 8% 16 8 8% 16 8 213 *This exhibit is available in ... 0% 0% $60 .50 $ 40.00 $ 46. 40 0 $ 40.00 $ 46. 40 $53.82 $20.00 $21 .60 $23.33 $55.00 $60 .50 $ 80.00 $ 92.80 $107 .64 $40.00 $43.20 $ 46. 66 $60 .50 31.00 $ 40.00 25.00 $ 46. 40 30.00...

Ngày tải lên: 01/07/2014, 22:20

... 0 .78 8 0 .78 0 0 .77 2 0 .76 4 0 .75 7 0 .74 9 0 .74 2 0 .70 6 0. 672 0.639 0.608 0.550 0.980 0.961 0.942 0.924 0.906 0.888 0. 871 0.853 0.8 37 0.820 0.804 0 .78 8 0 .77 3 0 .75 8 0 .74 3 0 .72 8 0 .71 4 0 .70 0 0.686 0. 673 ... 4.968 5.328 5.650 5.9 37 6.194 6.424 6.628 6.811 6. 974 7. 120 7. 250 7. 366 7. 469 7. 562 7. 645 7. 718 7. 784 7. 843 7. 896 7. 943 7. 984 8.022 8.055...

Ngày tải lên: 01/07/2014, 22:20

... as those shown in Figure 8 15 can be drawn up as an aid The relative hel 783 40_ch 08. qxd 9/27/01 11: 28 AM Page 288 288 Financial Analysis: Tools and Techniques F I G U R E 8 15 Cumulative Probability ... ( $80 ,000 ϫ 36) 0 8, 000 $ 36% Ϫ5,120 28, 800 0 $ 100,000 $Ϫ300,000 Ϫ9,000 $ Ϫ10,000 $ Ϫ11,000 Ϫ12,000 Ϫ50,000 36% 36% 36% 36% Ϫ5,760 Ϫ6,400 Ϫ7,040 Ϫ7, 680 Ϫ32,000 28, 800 28...

Ngày tải lên: 01/07/2014, 22:20

... pressures, and potential operating inefficiencies hel78340_ch10.qxd 328 9/27/01 11:30 AM Page 328 Financial Analysis: Tools and Techniques Clearly, company-specific risk (earnings variability) and ... investments hel78340_ch10.qxd 9/27/01 11:30 AM 354 Page 354 Financial Analysis: Tools and Techniques Summary In this chapter we’ve reviewed both the decisional framew...

Ngày tải lên: 01/07/2014, 22:20

... lower than recorded, and vice versa hel78340_ch11.qxd 9/27/01 11: 31 AM Page 386 386 Financial Analysis: Tools and Techniques F I G U R E 11 6 Present Value of Business Cash Flows and the Capital ... even within a day’s trading, and the volume of shares changing hands on a given day hel78340_ch11.qxd 9/27/01 360 11: 31 AM Page 360 Financial Analysis: Tools and Tec...

Ngày tải lên: 01/07/2014, 22:20

... conditions, and the present value of a different and usually higher cash flow pattern expected from hel78340_ch12.qxd 412 9/27/01 11:33 AM Page 412 Financial Analysis: Tools and Techniques the ... effectiveness, financial management, and evaluation and compensation—a systems approach to sound management hel78340_ch12.qxd 422 9/27/01 11:33 AM Page 422 Financial Analys...

Ngày tải lên: 01/07/2014, 22:20