An edition of Using Accounting Information
(2013)
Using Accounting Information
by Larry M. Walther , Christopher J. Skouse...
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Last edited by Tom Morris
May 5, 2020 | History
This book is the fifth of seven books which introduces the basic principles of accounting.
You can download the book for free via the link below.
Publish Date
2013
Publisher
Bookboon
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Book Details
Table of Contents
Innhold
Part 1. Financial Reporting and Concepts
Special Reporting Situation
Corrections of Errors
Discontinued operations
Extraordinary Items
Changes in Accounting Methods
Other Comprehensive Income
Recap
Ebit and Ebitda
Return on Assets
Earnings per Share, Price Earnings Ratios, Book Value per Share and Dividend Rates
Basic EPS
Diluted EPS
Subdividing APS Amounts
Price Earnings Ratio
Book Value per Share
Calculating Book Value per Share
Dividend Rates and Payout Ratios
Return on Equity
Objectives of Financial Reporting
Objectives
Qualitative Character-Istics of Accounting
Understand-Ability
Threshold Issues
Other Concepts
The Development of Gap
The Audit Function
The Development of Gap
The 1929 Stock Crash and Great Depressions
The Securities and Exchange Commissions
The Fasb and its Predecessors
A More Recent Crisis of Reporting Confidence
Sarbanes-Oxley
Key Assumptions
Entity Assumption
Going-Concern Assumption
Periodicity Assumption
Monetary Unit Assumption
Stable Currency Assumption
What do you Think?
Global Accounting Issues
Issues in International Trade
Global Subsidiaries
Global Trading Transactions
Part 2. Financial Analysis and the Statement of Cash Flows
Financial Statement Analysis
Comprehensive Illustration
Balance Sheet
Income Statement
Statement of Retained Earnings
Ratios for Emerson Corporation as of December 31, 20x5
Trend Analysis
Cash Flow and the Cash Flow Statement
The Statement of Cash Flow
Cash and Cash Equivalents
Operating, Investing and Financing Activities
Investing Activities
Financing Activities
Noncash Investing and Financing Activities
Direct Approach to the statement of Cash Flows
Methods to Prepare a Statement of Cash Flows
Operating Activities
Investing Activities
Financing Activities
Cash Flow Recap
Noncash Investing/Financing Activities
Reconciliation of Income to Operating Cash Flows
Indirect Approach to Presenting Operating Activities
Using a Worksheet to Prepare a Statement of Cash Flow
Edition Identifiers
Work Identifiers
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