Understanding financial statements

Understanding financial statements

Lyn M. Fraser

Book - 2007

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Subjects
Financial statements.
Corporation reports.
Published
Upper Saddle River, N.J. : Pearson/Prentice Hall [2007]
Language
English
Main Author
Lyn M. Fraser (-)
Other Authors
Aileen Ormiston (-)
Edition
Eighth edition
Item Description
Includes index.
Physical Description
xxi, 274 pages : illustrations, 1 map ; 24 cm
ISBN
9780131878563
  • Preface
  • Uses for the Eighth Edition
  • Features of the Eighth Edition
  • Acknowledgments
  • About the Authors
  • Chapter 1. Financial Statements: An Overview
  • Map or Maze
  • Usefulness
  • Volume of Information
  • Where to Find a Company's Financial Statements
  • The Financial Statements
  • Notes to the Financial Statements
  • Auditor's Report
  • Management Discussion and Analysis
  • Five-Year Summary of Selected Financial Data and Market Data
  • Pandora (A.K.A. "PR Fluff")
  • Proxy Statement
  • Missing and Hard-to-Find Information
  • Complexities
  • A Global Marketplace
  • Mythical Mountain
  • Other Discretionary Issues
  • More Complications
  • Quality of Financial Reporting
  • Accounting Policies, Estimates-Choices and Changes
  • Timing of Revenue and Expense Recognition
  • Discretionary Items
  • Nonrecurring and Nonoperating Items
  • The Journey Through the Maze Continues
  • Self-Test
  • Study Questions and Problems
  • Case 1.1. The Walt Disney Company
  • Case 1.2. Ultimate Electronics, Inc.
  • Chapter 2. The Balance Sheet
  • Financial Condition
  • Consolidation
  • Balance Sheet Date
  • Comparative Data
  • Common-Size Balance Sheet
  • Assets
  • Current Assets
  • Cash and Marketable Securities
  • Accounts Receivable
  • Inventories
  • Inventory Accounting Methods
  • Prepaid Expenses
  • Property, Plant, and Equipment
  • Other Assets
  • Liabilities
  • Current Liabilities
  • Accounts Payable
  • Notes Payable
  • Current Maturities of Long-Term Debt
  • Accrued Liabilities
  • Unearned Revenue or Deferred Credits
  • Deferred Federal Income Taxes
  • Long-Term Debt
  • Capital Lease Obligations
  • Postretirement Benefits Other Than Pensions
  • Commitments and Contingencies
  • Hybrid Securities
  • Stockholders' Equity
  • Common Stock
  • Additional Paid-In Capital
  • Retained Earnings
  • Other Equity Accounts
  • Other Balance Sheet Items
  • Self-Test
  • Study Questions and Problems
  • Case 2.1. Lucent Technologies
  • Case 2.2. 1-800 Contacts, Inc.
  • Chapter 3. Income Statement and Statement of Stockholders' Equity
  • The Income Statement
  • Common-Size Income Statement
  • Net Sales
  • Cost of Goods Sold
  • Gross Profit
  • Operating Expense
  • Depreciation and Amortization
  • Operating Profit
  • Other Income (Expense)
  • Equity Earnings
  • Earnings Before Income Taxes/Effective Tax Rate
  • Special Items
  • Net Earnings
  • Earnings Per Common Share
  • Comprehensive Income
  • The Statement of Stockholders' Equity
  • Earnings Quality, Cash Flow, Segmental Accounting
  • Self-Test
  • Study Questions and Problems
  • Case 3.1. Dillard's Inc.
  • Case 3.2. Applied Materials
  • Chapter 4. Statement of Cash Flows
  • Preparing a Statement of Cash Flows
  • Calculating Cash Flow from Operating Activities
  • Indirect Method
  • Cash Flow from Investing Activities
  • Cash Flow from Financing Activities
  • Change in Cash
  • Analyzing the Statement of Cash Flows
  • Cash Flow from Operations
  • Nocash Corporation
  • R.E.C. Inc.: Analysis of the Statement of Cash Flows
  • R.E.C. Inc. Analysis: Cash Flow from Operating Activities
  • Summary Analysis of the Statement of Cash Flows
  • Analysis of Cash Inflows
  • Analysis of Cash Outflows
  • Are We There Yet?
  • Self-Test
  • Study Questions and Problems
  • Case 4.1. PetMed Express, Inc.
  • Case 4.2. Candela Corporation
  • Appendix 4A. Statement of Cash Flows-Direct Method
  • Direct Method
  • Chapter 5. A Guide to Earnings and Financial Reporting Quality
  • Using the Checklist
  • I. Sales or Revenues
  • II. Cost of Goods Sold
  • III. Operating Expenses
  • IV. Nonoperating Revenue and Expense
  • V. Other Issues
  • What Are the Real Earnings?
  • Quality of Financial Reporting-The Balance Sheet
  • Quality of Financial Reporting-The Statement of Cash Flows
  • Self-Test
  • Study Questions and Problems
  • Case 5.1. Nortel Networks Corporation
  • Case 5.2. FindWhat.com, Inc.
  • Chapter 6. The Analysis of Financial Statements
  • Objectives of Analysis
  • Sources of Information
  • Proxy Statement
  • Auditor's Report
  • Management Discussion and Analysis
  • Supplementary Schedules
  • Form 10-K and Form 10-Q
  • Other Sources
  • Tools and Techniques
  • Common-Size Financial Statements
  • Key Financial Ratios
  • Liquidity Ratios: Short-Term Solvency
  • Cash Conversion Cycle or Net Trade Cycle
  • Activity Ratios: Asset Liquidity, Asset Management Efficiency
  • Leverage Ratios: Debt Financing and Coverage
  • Profitability Ratios: Overall Efficiency and Performance
  • Market Ratios
  • Analyzing the Data
  • Background: Economy, Industry, and Firm
  • Short-Term Liquidity
  • Operating Efficiency
  • Capital Structure and Long-Term Solvency
  • Profitability
  • Relating the Ratios-The Du Pont System
  • Projections and Pro Forma Statements
  • Summary of Analysis
  • Self-Test
  • Study Questions and Problems
  • Case 6.1. Action Performance Companies, Inc.
  • Case 6.2. Taser International, Inc.
  • Appendix 6A. The Analysis of Segmental Data
  • Appendixes
  • A. Summary of Financial Ratios
  • B. Solutions to Self-Tests
  • C. Glossary
  • Index

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