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Lecture Financial accounting (7/e): Chapter 4 - Robert Libby, Patricia A. Libby, Daniel G. Short

Chapter 4 - Adjustments, financial statements, and the quality of earnings. After studying this chapter, you should be able to: Explain the purpose of a trial balance; explain the purpose of adjustments and analyze the adjustments necessary at the end of the period to update balance sheet and income statement accounts; present an income statement with earnings per share, statement of stockholders' equity, balance sheet, and statement of cash flows; compute and interpret the net profit margin, explain the closing process.

Từ khóa: Financial accounting, Lecture Financial accounting, Financial statements, Balance sheet, Accounting cycle, Quality of earnings

17 p tvs_fbu 25/05/2016 188 2

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