Practical financial managment 7e LASHER chapter 13

... INTRODUCTION TO FINANCIAL STATEMENTS 1-2 Financial Accounting, Seventh Edition Learning Learning Objectives Objectives After studying this chapter, you should be able to: 1-3 Describe ... includes: 1-32  Financial statements  Management discussion and analysis  Notes to the financial statements  Auditor's report LO Describe the components that supplement the financ...

Ngày tải lên: 01/12/2016, 14:33

... 3-4 The The Accounting Accounting Information Information System System Accounting Information System System of ► collecting and ► processing transaction data and ► communicating financial information ... THE ACCOUNTING INFORMATION SYSTEM 3-2 Financial Accounting, Seventh Edition Learning Learning Objectives Objectives After studying this chapter, you should be a...

Ngày tải lên: 01/12/2016, 14:33

... indicator Preview of Chapter Financial Accounting Seventh Edition Kimmel Weygandt Kieso 5-4 Merchandising Merchandising Operations Operations Merchandising Companies Buy and Sell Goods Retailer ... income from operations, and 3) net income 5-39 LO Distinguish between a single -step and a multiple- step income statement Income Income Statement Statement Presentatio...

Ngày tải lên: 01/12/2016, 14:34

... to classify inventory and inventory quantities Explain the basis of accounting for inventories and apply the inventory cost flow methods under a periodic inventory system Explain the financial ... Explain the basis of accounting for inventories and apply the inventory cost flow methods under a periodic inventory system Financial Financial Statement Statement and an...

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... activities Cash Cash Controls Controls Cash Receipt Controls Illustration 7-4 7-26 LO Cash Cash Controls Controls Cash Receipt Controls Illustration 7-4 7-27 LO Cash Cash Controls Controls Cash Receipt ... principles of internal control activities Fraud Fraud and and Internal Internal Control Control Principles of Internal Control Activities Human Resource Controls...

Ngày tải lên: 01/12/2016, 14:34

... REPORTING AND ANALYZING RECEIVABLES 8-2 Financial Accounting, Seventh Edition Learning Learning Objectives Objectives After studying this chapter, you should be able ... receivables Preview of Chapter Financial Accounting Seventh Edition Kimmel Weygandt Kieso 8-4 Types Types of of Receivables Receivables Amounts due from individuals and companies that are expected ......

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... 10 REPORTING AND ANALYZING LIABILITIES 10- 2 Financial Accounting, Seventh Edition Learning Learning Objectives Objectives After studying this chapter, you should be able to: 10- 3 Explain ... Presentation Illustration 10- 15 10- 48 LO Financial Financial Statement Statement Analysis Analysis and and Presentation Presentation Analysis Illustration 10- 16 10- 49 LO Finan...

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... 11 REPORTING AND ANALYZING STOCKHOLDERS EQUITY 11- 2 Financial Accounting, Seventh Edition Learning Learning Objectives Objectives After studying this chapter, you should be able to: 11- 3 ... a comprehensive stockholders equity section Evaluate a corporation’s dividend and earnings performance from a stockholder’s perspective Preview of Chapter 11 11-4 Financial Account...

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... Method 12- 21 Illustration 12- 5 LO Prepare a statement of cash flows using the indirect method Preparing Preparing the the Statement Statement of of Cash Cash Flows Flows Illustration 12- 5 12- 22 ... a statement of cash flows using the indirect method Illustration 12- 14 Statement Statement of of Cash Cash Flows Flows Indirect Method 12- 48 LO Step St...

Ngày tải lên: 01/12/2016, 14:34

... 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 analysi...

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... REPORTING AND ANALYZING LONG- LIVED ASSETS 9-2 Financial Accounting, Seventh Edition Learning Learning Objectives Objectives After studying this chapter, you should be able ... plant assets Describe methods for evaluating the use of plant assets Identify the basic issues related to reporting intangible assets Indicate how long- lived assets are reported in the financi...

Ngày tải lên: 01/12/2016, 15:34

... Investments and financial markets Financial management of corporations Fields are separate but related Financial Assets Real asset—Objects that provide services: houses, cars, food, etc Financial asset—a ... limited to financial market activity – Now – Corporate finance includes the financial management of organizations Financial Management The management and control of money an...

Ngày tải lên: 21/11/2016, 15:58

... its service life Can be straight lined or accelerated Cost recorded on the income statement does not = cash spent The Nature of Financial Statements Three Financial Statements – Income statement ... reported net of reserve – Writing Off Bad Inventory Missing, damaged, or obsolete items removed from gross and reserve leaving net unchanged 16 Assets Overstatements – If assets are overstated...

Ngày tải lên: 21/11/2016, 15:58

... Sources of Financial Information Annual Report – Management's report card to stockholders on own performance – The primary source of financial information – Required of publicly traded companies ... Line – Credit reports – Must be audited – GAAP Orientation of Financial Analysts Critical and investigative Looking for current or potential problems Looking for the physical reasons behind...

Ngày tải lên: 21/11/2016, 15:58