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A short course of lectures
«Using Accounting Information»





Financial Analysis and the Statement of Cash FlowsCash Flow RecapIndirect Approach to Presenting Operating ActivitiesEntity AssumptionGlobal Trading TransactionsThe Securities and Exchange CommissionRecapObjectivesInvesting ActivitiesUnderstandabilityEarnings per Share, Price Earnings Ratios, Book Value per Share, and Dividend RatesA More Recent Crisis of Reporting ConfidenceRatios for Emerson Corporation as of December 31, 20x5The FASB and its PredecessorsKey AssumptionsSpecial Reporting SituationsGoing-Concern AssumptionThe Statement of Cash FlowsOther Comprehensive IncomeWhat do you Think?Sarbanes-OxleyThreshold IssuesStatement of Retained EarningsBalance SheetCash Flows and the Cash Flow StatementCash and Cash EquivalentsDiscontinued OperationsBook Value per ShareReturn on EquityInvesting ActivitiesDirect Approach to the Statement of Cash FlowsFinancial Reporting and ConceptsObjectives of Financial ReportingTrend AnalysisIssues in International TradeChanges in Accounting MethodsThe 1929 Stock Crash and Great DepressionReconciliation of Income to Operating Cash FlowsEbit and EbitdaOther ConceptsQualitative Characteristics of AccountingDiluted EPSUsing a Worksheet to Prepare a Statement of Cash FlowFinancial Statement AnalysisFinancing ActivitiesSubdividing APS AmountsPeriodicity AssumptionThe Audit FunctionIncome StatementNoncash Investing/Financing ActivitiesMethods to Prepare a Statement of Cash FlowsGlobal Accounting IssuesFinancing ActivitiesNoncash Investing and Financing ActivitiesCorrections of ErrorsExtraordinary ItemsThe Development of GAAPPrice Earnings RatioCalculating Book Value per ShareMonetary Unit AssumptionDividend Rates and Payout RatiosStable Currency AssumptionGlobal SubsidiariesThe Development of GAAPOperating, Investing, and Financing ActivitiesReturn on AssetsOperating ActivitiesBasic EPSComprehensive Illustration
 
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