LEADER 06156nam 2200709 450 001 9910453235903321 005 20200520144314.0 010 $a1-118-93716-3 010 $a1-118-73558-7 010 $a1-118-73592-7 035 $a(CKB)2550000001171802 035 $a(EBL)1580784 035 $a(SSID)ssj0001081906 035 $a(PQKBManifestationID)11580308 035 $a(PQKBTitleCode)TC0001081906 035 $a(PQKBWorkID)11091735 035 $a(PQKB)10443987 035 $a(MiAaPQ)EBC1580784 035 $a(DLC) 2013038022 035 $a(JP-MeL)3000065641 035 $a(CaSebORM)9781118735589 035 $a(Au-PeEL)EBL1580784 035 $a(CaPaEBR)ebr10822355 035 $a(CaONFJC)MIL553202 035 $a(OCoLC)858673022 035 $a(EXLCZ)992550000001171802 100 $a20130916d2014 uy 0 101 0 $aeng 135 $aurunu||||| 181 $ctxt 182 $cc 183 $acr 200 10$aHow to read a financial report $ewringing vital signs out of the numbers /$fJohn A. Tracy and Tage Tracy 205 $aEighth edition. 210 1$aHoboken, New Jersey :$cWiley,$d2014. 215 $a1 online resource (242 p.) 300 $aIncludes index. 311 $a1-118-73584-6 311 $a1-306-21951-5 327 $aHow 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 327 $aAn 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 327 $aChapter 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 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 327 $aAccounting 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 327 $aAccounting 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 327 $aChapter 15: Cash Flows from Investing and FinancingActivities 330 $a"An updated new edition of the comprehensive guide to reading and understanding financial reports Financial reports provide vital information to investors, lenders, and managers. Yet, the financial statements in a financial report seem to be written in a foreign language that only accountants can understand. This new Eighth Edition of How to Read a Financial Report breaks through that language barrier, clears away the fog, and offers a plain-English user's guide to financial reports. This updated edition features new information on the move toward separate financial and accounting reporting standards for private companies, the emergence of websites offering financial information, pending changes in the auditor's report language and what this means to investors, and requirements for XBRL tagging in reporting to the SEC, among other topics. Makes it easy to understand what financial reports really say Updated to include the latest information financial reporting standards and regulatory changes Written by an author team with a combined 50-plus years of experience in financial accounting With this new edition of How to Read a Financial Report, investors will find everything they need to fully understand the profit, cash flow, and financial condition of any business"--$cProvided by publisher. 606 $aFinancial statements 606 $aAccounting 608 $aElectronic books. 615 0$aFinancial statements. 615 0$aAccounting. 676 $a657/.3 686 $aBUS027000$2bisacsh 700 $aTracy$b John A$0107779 701 $aTracy$b Tage C$0872629 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910453235903321 996 $aHow to read a financial report$91948073 997 $aUNINA