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Home Accounting Using Accounting Information

A short course of lectures
«Using Accounting Information»

Financial Analysis and the Statement of Cash Flows Cash Flow Recap Indirect Approach to Presenting Operating Activities Entity Assumption Global Trading Transactions The Securities and Exchange Commission Recap Objectives Investing Activities Understandability Earnings per Share, Price Earnings Ratios, Book Value per Share, and Dividend Rates A More Recent Crisis of Reporting Confidence Ratios for Emerson Corporation as of December 31, 20x5 The FASB and its Predecessors Key Assumptions Special Reporting Situations Going-Concern Assumption The Statement of Cash Flows Other Comprehensive Income What do you Think?Sarbanes-Oxley Threshold Issues Statement of Retained Earnings Balance Sheet Cash Flows and the Cash Flow Statement Cash and Cash Equivalents Discontinued Operations Book Value per Share Return on Equity Investing Activities Direct Approach to the Statement of Cash Flows Financial Reporting and Concepts Objectives of Financial Reporting Trend Analysis Issues in International Trade Changes in Accounting Methods The 1929 Stock Crash and Great Depression Reconciliation of Income to Operating Cash Flows Ebit and Ebitda Other Concepts Qualitative Characteristics of Accounting Diluted EPS Using a Worksheet to Prepare a Statement of Cash Flow Financial Statement Analysis Financing Activities Subdividing APS Amounts Periodicity Assumption The Audit Function Income Statement Noncash Investing/Financing Activities Methods to Prepare a Statement of Cash Flows Global Accounting Issues Financing Activities Noncash Investing and Financing Activities Corrections of Errors Extraordinary Items The Development of GAAP Price Earnings Ratio Calculating Book Value per Share Monetary Unit Assumption Dividend Rates and Payout Ratios Stable Currency Assumption Global Subsidiaries The Development of GAAP Operating, Investing, and Financing Activities Return on Assets Operating Activities Basic EPS Comprehensive Illustration

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