Interpreting and Analyzing Financial St... | WHSmith Books
Interpreting and Analyzing Financial Statements (6th edition)

Interpreting and Analyzing Financial Statements (6th edition)

By: Mark P. Holtzman (author), Karen P. Schoenebeck (author)Paperback

Up to 2 WeeksUsually despatched within 2 weeks


This text helps students analyze real company financial statement information. Each activity in the book concentrates on only one aspect of the analysis and uses data from well-known corporations to pique students' interest and add relevancy.


Chapter 1: IntroductionNike, Under Armour, AdidasWHAT IS ACCOUNTING?THE FOUR FINANCIAL STATEMENTSTHE BALANCE SHEETTHE INCOME STATEMENTSTATEMENT OF STOCKHOLDERS' EQUITYSTATEMENT OF CASH FLOWSGENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP)Historical Cost PrincipleINTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)RATIO ANALYSISDebt RatioAsset Turnover RatioReturn on Sales (ROS) RatioReturn on Assets (ROA) RatioTREND ANALYSISCOMMON-SIZE STATEMENTSACTIVITIESChapter 2: Balance SheetThe Walt Disney Company, News Corp, Time WarnerINTRODUCTIONUNDERSTANDING THE WALT DISNEY COMPANY'S BALANCE SHEETCurrent AssetsNoncurrent AssetsCurrent LiabilitiesNoncurrent LiabilitiesINTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)DEBT VERSUS EQUITYANALYZING THE BALANCE SHEETLiquidity: Current RatioSolvency: Debt RatioTrend AnalysisCommon-size Balance SheetACTIVITIESChapter 3: Income, Sears Holdings, eBay, StarbucksINTRODUCTIONUNDERSTANDING AMAZON.COM'S INCOME STATEMENTSTEP ONE: REVENUES - COST OF SALES = GROSS PROFITRevenues and Revenue RecognitionExpenses and the Matching PrincipleSTEP TWO: GROSS PROFIT - OPERATING EXPENSES = OPERATING INCOMESTEP THREE: OPERATING INCOME +/- NONOPERATING REVENUES AND EXPENSES = INCOME BEFORE INCOME TAX STEP FOUR: INCOME BEFORE INCOME TAX - PROVISION FOR INCOME TAX = INCOME FROM CONTINUING OPERATIONS STEP FIVE: INCOME FROM CONTINUING OPERATIONS +/- NONRECURRING ITEMS = NET INCOMEANALYZING THE INCOME STATEMENTReturn on SalesAsset Turnover RatioReturn on AssetsGross Profit MarginTrend AnalysisCommon-Size AnalysisACTIVITIESChapter 4: Statement of Stockholders' EquityFreeport-McMoRan Copper & GoldINTRODUCTIONSTOCKHOLDERS' EQUITY ON THE BALANCE SHEETSTATEMENT OF STOCKHOLDERS' EQUITYTREASURY STOCKRETAINED EARNINGSOTHER COMPREHENSIVE INCOMESTOCK SPLITS & STOCK DIVIDENDSRETURN ON EQUITYFINANCIAL LEVERAGE RATIOTIMES INTEREST EARNED RATIOEARNINGS PER SHAREDIVIDEND RATEPRICE EARNINGS RATIOACTIVITIESChapter 5: Statement of Cash FlowsCedar Fair, L.P.INTRODUCTIONTHREE CATEGORIES OF CASH FLOWSFinancing ActivitiesInvesting ActivitiesOperating ActivitiesOperating Activities-The Direct MethodOperating Activities-The Indirect MethodINTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)ANALYZING THE STATEMENT OF CASH FLOWSFree Cash FlowCash Flow AdequacyCash Flow LiquidityQuality of Income ACTIVITIESChapter 6: Specific AccountsResearch in Motion Limited, Motorola Mobility, Inc.INTRODUCTIONCASH AND CASH EQUIVALENTSINVESTMENTSACCOUNTS RECEIVABLEAccounts Receivable TurnoverAccounts Receivable DaysINVENTORYSpecific IdentificationFirst-In, First-OutLast-In, First-OutInternational Financial Reporting StandardsGross Profit MarginInventory TurnoverInventory DaysPROPERTY, PLANT, AND EQUIPMENTStraight-Line DepreciationDouble-Declining Balance DepreciationComparing Straight-Line with Double-Declining BalanceGains and Losses on Sale of PPEInternational Financial Reporting StandardsCURRENT AND LONG-TERM LIABILITIESACTIVITIESChapter 7: The Accounting CycleINTRODUCTIONTHE 10-STEP ACCOUNTING CYCLEANALYZE TRANSACTIONS USING THE ACCOUNTING EQUATIONPREPARE JOURNAL ENTRIES USING DEBITS AND CREDITSStep 1: Analyze and Prepare Transaction Journal Entries (TJEs) Step 2: Post TJEs to the LedgerStep 3: Prepare the Unadjusted Trial BalanceStep 4: Prepare Adjusting Journal Entries (AJEs)Step 5: Post AJEs to the LedgerStep 6: Prepare the Adjusted Trial Balance Step 7: Prepare the Financial StatementsStep 8: Prepare Closing Journal Entries (CJEs)Step 9: Post CJEs to the LedgerStep 10: Prepare the Post-Closing Trial BalanceTRANSACTION JOURNAL ENTRIES OF A MERCHANDISE RETAILERMORE ADJUSTING JOURNAL ENTRIESACTIVITIESChapter 8: Comprehensive ReviewACTIVITIESChapter 9: Capstone ProjectACTIVITIESAPPENDIX A-FEATURED CORPORATIONSAPPENDIX B-RATIOSGLOSSARYINDEX

Product Details

  • ISBN13: 9780132746243
  • Format: Paperback
  • Number Of Pages: 360
  • ID: 9780132746243
  • weight: 842
  • ISBN10: 0132746247
  • edition: 6th edition

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