Using Accounting Information
Publisher: Bookboon.com
Published: 2013
ISBN-13: 9788776814908
Table of contents: title: Part 1. Financial Reporting and Concepts; title: 1. Special Reporting Situation; title: 1.1 Corrections of Errors; title: 1.2 Discontinued operations; title: 1.3 Extraordinary Items; title: 1.4 Changes in Accounting Methods; title: 1.5 Other Comprehensive Income; title: 1.6 Recap; title: 1.7 Ebit and Ebitda; title: 1.8 Return on Assets; title: 2. Earnings per Share, Price Earnings Ratios, Book Value per Share and Dividend Rates; title: 2.1 Basic EPS; title: 2.2 Diluted EPS; title: 2.3 Subdividing APS Amounts; title: 2.4 Price Earnings Ratio; title: 2.5 Book Value per Share; title: 2.6 Calculating Book Value per Share; title: 2.7 Dividend Rates and Payout Ratios; title: 2.8 Return on Equity; title: 3. Objectives of Financial Reporting; title: 3.1 Objectives; title: 4. Qualitative Character-Istics of Accounting; title: 4.1 Understand-Ability; title: 4.2 Threshold Issues; title: 4.3 Other Concepts; title: 5. The Development of Gap; title: 5.1 The Audit Function; title: 5.2 The Development of Gap; title: 5.3 The 1929 Stock Crash and Great Depressions; title: 5.4 The Securities and Exchange Commissions; title: 5.5 The Fasb and its Predecessors; title: 5.6 A More Recent Crisis of Reporting Confidence; title: 5.7 Sarbanes-Oxley; title: 6. Key Assumptions; title: 6.1 Entity Assumption; title: 6.2 Going-Concern Assumption; title: 6.3 Periodicity Assumption; title: 6.4 Monetary Unit Assumption; title: 6.5 Stable Currency Assumption; title: 6.6 What do you Think?; title: 7. Global Accounting Issues; title: 7.1 Issues in International Trade; title: 7.2 Global Subsidiaries; title: 7.3 Global Trading Transactions; title: Part 2. Financial Analysis and the Statement of Cash Flows; title: 8. Financial Statement Analysis; title: 8.1 Comprehensive Illustration; title: 8.2 Balance Sheet; title: 8.3 Income Statement; title: 8.4 Statement of Retained Earnings; title: 8.5 Ratios for Emerson Corporation as of December 31, 20x5; title: 8.6 Trend Analysis; title: 9. Cash Flow and the Cash Flow Statement; title: 9.1 The Statement of Cash Flow; title: 9.2 Cash and Cash Equivalents; title: 10. Operating, Investing and Financing Activities; title: 10.1 Investing Activities; title: 10.2 Financing Activities; title: 11. Noncash Investing and Financing Activities; title: 12. Direct Approach to the statement of Cash Flows; title: 12.1 Methods to Prepare a Statement of Cash Flows; title: 12.2 Operating Activities; title: 12.3 Investing Activities; title: 12.4 Financing Activities; title: 12.5 Cash Flow Recap; title: 12.6 Noncash Investing/Financing Activities; title: 12.7 Reconciliation of Income to Operating Cash Flows; title: 13. Indirect Approach to Presenting Operating Activities; title: 14. Using a Worksheet to Prepare a Statement of Cash Flow