» Từ khóa: Financial statemént

Chapter 12 - Reporting and interpreting investments in other corporations. After studying this chapter, you should be able to: Analyze and report investments in debt securities held to maturity, analyze and report passive investments in securities using the fair value method, analyze and report investments involving significant influence using the equity method, analyze and report investments in controlling interests.

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Từ khóa: Financial accounting, Lecture Financial accounting, Financial statements, Balance sheet, Passive investments, Investments in stock

Chapter 7 - Reporting and interpreting cost of goods sold and inventory. In this chapter students will be able to: Apply the cost principle to identify the amounts that should be included in inventory and the matching principle to determine cost of goods sold for typical retailers, wholesalers, and manufacturers; report inventory and cost of goods sold using the four inventory costing methods; decide when the use of different inventory costing...

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Từ khóa: Financial accounting, Lecture Financial accounting, Financial statements, Balance sheet, Interpreting cost, Goods sold

Chapter 1 - Financial statements and business decisions. After studying this chapter, you should be able to: Recognize the information conveyed in each of the four basic financial statements and the way that it is used by different decision makers, identify the role of generally accepted accounting principles (GAAP) in determining the content of financial statements, distinguish the roles of managers and auditors in the accounting...

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Từ khóa: Financial accounting, Lecture Financial accounting, Financial statements, Balance sheet, Business decisions, Accounting system

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...

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

Chapter 3 - Operating decisions and the income statement. In this chapter we will discuss how business activities affect the income statement of a company. We will also look at how these activities are recognized, recorded and measured. Finally, we will look at the preparation of an income statement.

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Từ khóa: Financial accounting, Lecture Financial accounting, Financial statements, Balance sheet, Income statement, Operating decisions

Chapter 5 - Communicating and interpreting accounting information. After studying this chapter, you should be able to: Recognize the people involved in the accounting communication process, their roles in the process, and the guidance they receive from legal and professional standards; identify the steps in the accounting communication process, including the issuance of press releases, annual reports, quarterly reports, and SEC filings, as...

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Từ khóa: Financial accounting, Lecture Financial accounting, Financial statements, Balance sheet, Interpreting accounting information, Accounting communication process

Chapter 8 - Reporting and interpreting property, plant, and equipment; natural resources; and intangibles. After studying this chapter, you should be able to: Define, classify, and explain the nature of long-lived productive assets and interpret the fixed asset turnover ratio; apply the cost principle to measure the acquisition and maintenance of property, plant, and equipment; apply various cost allocation methods as assets are held and used...

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Từ khóa: Financial accounting, Lecture Financial accounting, Financial statements, Balance sheet, Interpreting property, Natural resources

Chapter 6 - Reporting and interpreting sales revenue, receivables and cash. After studying this chapter, you should be able to: Apply the revenue principle to determine the accepted time to record sales revenue for typical retailers, wholesalers, manufacturers, and service companies; analyze the impact of credit card sales, sales discounts, and sales returns on the amounts reported as net sales; analyze and interpret the gross profit...

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Từ khóa: Financial accounting, Lecture Financial accounting, Financial statements, Balance sheet, Interpreting sales revenue, Accounting for sales revenue

Chapter 9 - Reporting and interpreting liabilities. After studying this chapter, you should be able to: Define, measure, and report current liabilities; use the quick ratio; analyze the accounts payable turnover ratio; report notes payable and explain the time value of money; report contingent liabilities; explain the importance of working capital and its impact on cash flows; report long-term liabilities; compute present values; apply present...

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Từ khóa: Financial accounting, Lecture Financial accounting, Financial statements, Balance sheet, Interpreting liabilities, Current liabilities

Chapter 11 - Reporting and interpreting owners’ equity. After studying this chapter, you should be able to: Explain the role of stock in the capital structure of a corporation, analyze the earnings per share ratio, describe the characteristics of common stock and analyze transactions affecting common stock, discuss dividends and analyze transactions,...

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Từ khóa: Financial accounting, Lecture Financial accounting, Financial statements, Balance sheet, Owners’ equity, Common stock transactions

Chapter 13 - Statement of cash flows. After studying this chapter, you should be able to: Classify cash flow statement items as part of net cash flows from operating, investing, and financing activities; report and interpret cash flows from operating activities using the indirect method; analyze and interpret the quality of income ratio;...

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Từ khóa: Financial accounting, Lecture Financial accounting, Financial statements, Balance sheet, Statement of cash flows, Cash flows

Chapter 14 - Analyzing financial statements. After studying this chapter, you should be able to: Explain how a company's business strategy affects financial analysis, discuss how analysts use financial statements; compute and interpret component percentages; compute and interpret profitability ratios; compute and interpret liquidity ratios; compute and interpret solvency ratios; compute and interpret market test ratios.

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Từ khóa: Financial accounting, Lecture Financial accounting, Financial statements, Balance sheet, Analyzing financial statements, Earnings per share