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A short course of lectures
«Using Accounting Information»





Dividend Rates and Payout RatiosSubdividing APS AmountsObjectives of Financial ReportingObjectivesThe Development of GAAPFinancial Analysis and the Statement of Cash FlowsMethods to Prepare a Statement of Cash FlowsCalculating Book Value per SharePeriodicity AssumptionRatios for Emerson Corporation as of December 31, 20x5Financial Statement AnalysisOther ConceptsUsing a Worksheet to Prepare a Statement of Cash FlowExtraordinary ItemsBook Value per ShareUnderstandabilityIndirect Approach to Presenting Operating ActivitiesChanges in Accounting MethodsInvesting ActivitiesCorrections of ErrorsCash and Cash EquivalentsThe Statement of Cash FlowsThe 1929 Stock Crash and Great DepressionGoing-Concern AssumptionFinancing ActivitiesReturn on EquityThe Audit FunctionComprehensive IllustrationA More Recent Crisis of Reporting ConfidenceRecapStatement of Retained EarningsStable Currency AssumptionReconciliation of Income to Operating Cash FlowsGlobal Accounting IssuesReturn on AssetsEntity AssumptionIssues in International TradeThe Securities and Exchange CommissionInvesting ActivitiesDiluted EPSCash Flows and the Cash Flow StatementThe Development of GAAPEarnings per Share, Price Earnings Ratios, Book Value per Share, and Dividend RatesCash Flow RecapNoncash Investing and Financing ActivitiesOperating ActivitiesMonetary Unit AssumptionGlobal SubsidiariesFinancing ActivitiesOperating, Investing, and Financing ActivitiesIncome StatementDiscontinued OperationsEbit and EbitdaThreshold IssuesQualitative Characteristics of AccountingFinancial Reporting and ConceptsKey AssumptionsGlobal Trading TransactionsPrice Earnings RatioSpecial Reporting SituationsBasic EPSBalance SheetTrend AnalysisOther Comprehensive IncomeNoncash Investing/Financing ActivitiesSarbanes-OxleyDirect Approach to the Statement of Cash FlowsThe FASB and its PredecessorsWhat do you Think?
 
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