Financial reports provide vital information to investors, lenders,
and managers. This chapter from the seventh edition of How to
Read a Financial Report offers a plain-English user’s guide to
financial reports. The book helps you get a sure-handed grip on the
profit, cash flow, and financial condition of any business. This
chapter delves into:
* External income statements
* Comparing Equal Percent changes
* Reporting operating expenses
* Analyzing a management profit report
* Making changes in the profit equation
* Determining the breakeven point
Jadual kandungan
Part One–Components and Connections in Financial
Statements.
1 Starting with Cash Flows.
2 The Three Financial Statements.
3 Profit Isn’t Everything.
4 Sales Revenue and Accounts Receivable.
5 Cost of Goods Sold Expense and Inventory.
6 Inventory and Accounts Payable.
7 Operating Expenses and Accounts Payable.
8 Operating Expenses and Prepaid Expenses.
9 A Unique Expense: Depreciation.
10 Accruing the Liability for Unpaid Expenses.
11 Income Tax Expense and Its Liability.
12 Net Income and Retained Earnings; Earnings per Share
(EPS).
13 Cash Flow from Operating (Profit-Making) Activities.
14 Cash Flows from Investing and Financing Activities.
15 Footnotes to Financial Statements.
Part Two–Financial Statement Analysis.
16 Impact of Growth and Decline on Cash Flow.
17 Financial Statement Ratios.
18 Profit Analysis for Business Managers.
Part Three–Reliability of Financial
Report.
19 Accounting and Financial Reporting Standards.
20 Accounting Methods and Massaging the Numbers.
21 Audits of Financial Reports in the Post-Enron Era.
22 Parting Comments.
Index.
Mengenai Pengarang
JOHN A. TRACY is an award-winning Professor of Accounting, Emeritus, at the University of Colorado at Boulder. His other books include The Fast Forward MBA in Finance, Second Edition, Accounting For Dummies, Fourth Edition, and Accounting Workbook For Dummies, all published by Wiley.
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