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Record Nr. |
UNINA9910818362103321 |
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Autore |
Tracy John A |
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Titolo |
How to read a financial report : wringing vital signs out of the numbers / / John A. Tracy and Tage Tracy |
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Pubbl/distr/stampa |
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Hoboken, New Jersey : , : Wiley, , 2014 |
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ISBN |
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1-118-93716-3 |
1-118-73558-7 |
1-118-73592-7 |
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Edizione |
[Eighth edition.] |
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Descrizione fisica |
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1 online resource (242 p.) |
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Classificazione |
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Altri autori (Persone) |
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Disciplina |
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Soggetti |
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Financial statements |
Accounting |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Nota di contenuto |
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How to Read a Financial Report: Wringing Vital Signs Out of the Numbers; Copyright; Contents; List of Exhibits; Preface to the Eighth Edition; Part One: Fundamentals; Chapter 1: Starting with Cash Flows; Cash Flows Summary for a Business; What Does Cash Flows Summary Not Tell You?; Profit Cannot Be Measured by Cash Flows; Cash Flows Do Not Reveal Financial Condition; A Final Note before Moving On; Chapter 2: Three Financial Statements; Reporting Financial Condition, Profit Performance, and Cash Flows; Income Statement; Balance Sheet; Statement of Cash Flows; Chapter 3: Profit Accounting |
An Important Question Nature of Profit; Recording Revenue and Expenses; Recording Revenue; Recording Cost of Goods Sold Expense; Recording Selling, General, and Administrative (SG&A) Expenses; Recording Depreciation Expense; Recording Interest Expense; Recording Income Tax Expense; Recording Net Income into Retained Earnings; Winding Up; Chapter 4: Profit Isn't Everything; Threefold Financial Task of Business Managers; One Problem in Reporting Financial Statements; Interlocking Nature of the Three Financial Statements; Connecting the Dots; Part Two: Connections |
Chapter 5: Sales Revenue and Accounts Receivable Exploring One Link at a Time; How Sales Revenue Drives Accounts Receivable; Accounting Issues; Chapter 6: Cost of Goods Sold Expense and Inventory; Holding |
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Products in Inventory before They Are Sold; Accounting Issues; Chapter 7: Inventory and Accounts Payable; Acquiring Inventory on the Cuff; Accounting Issues; Chapter 8: Operating Expenses and Accounts Payable; Recording Expenses before They Are Paid; Accounting Issues; Chapter 9: Operating Expenses and Prepaid Expenses; Paying Certain Operating Costs before They Are Recorded as Expenses |
Accounting Issues: Using Prepaid Expenses to Massage the Numbers Chapter 10: Depreciation Expense and Property, Plant, and Equipment; Intangible Assets; Brief Review of Expense Accounting; Depreciation Expense; Accumulated Depreciation and Book Value of Fixed Assets; Book Values and Current Replacement Costs; Intangible Assets; Accounting Issues; Chapter 11: Accruing the Liability for Unpaid Expenses; Recording the Accrued Liability for Operating Expenses; Bringing Interest Expense Up to Snuff; Accounting Issues; Chapter 12: Income Tax Expense and Its Liability; Taxation of Business Profit |
Accounting Issues Chapter 13: Net Income and Retained Earnings; Earnings per Share (EPS); Net Income into Retained Earnings; Earnings per Share (EPS); Accounting Issues; Part Three: Cash Flow; Chapter 14: Cash Flow from Operating (Profit-Making) Activities; Profit and Cash Flow from Profit: Not Identical Twins!; Changes in Assets and Liabilities That Impact Cash Flow from Operating Activities; A Quick Word about the Direct Method for Reporting Cash Flow from Operating Activities; An Alternative View of Cash Flow and Cash Flow; Accounting Issues |
Chapter 15: Cash Flows from Investing and FinancingActivities |
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Sommario/riassunto |
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"An updated new edition of the comprehensive guide to reading and understanding financial reports Financial reports provide vital information to investors, lenders, and managers. Yet, the financial statements in a financial report seem to be written in a foreign language that only accountants can understand. This new Eighth Edition of How to Read a Financial Report breaks through that language barrier, clears away the fog, and offers a plain-English user's guide to financial reports. This updated edition features new information on the move toward separate financial and accounting reporting standards for private companies, the emergence of websites offering financial information, pending changes in the auditor's report language and what this means to investors, and requirements for XBRL tagging in reporting to the SEC, among other topics. Makes it easy to understand what financial reports really say Updated to include the latest information financial reporting standards and regulatory changes Written by an author team with a combined 50-plus years of experience in financial accounting With this new edition of How to Read a Financial Report, investors will find everything they need to fully understand the profit, cash flow, and financial condition of any business"-- |
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