LEADER 05313nam 2200649 450 001 9910820636803321 005 20200520144314.0 010 $a1-118-82088-6 010 $a1-118-82083-5 035 $a(CKB)2550000001189700 035 $a(EBL)1599323 035 $a(SSID)ssj0001108025 035 $a(PQKBManifestationID)11945026 035 $a(PQKBTitleCode)TC0001108025 035 $a(PQKBWorkID)11085477 035 $a(PQKB)11227682 035 $a(DLC) 2013040267 035 $a(Au-PeEL)EBL1599323 035 $a(CaPaEBR)ebr10829792 035 $a(CaONFJC)MIL568625 035 $a(OCoLC)861120085 035 $a(CaSebORM)9781118820889 035 $a(MiAaPQ)EBC1599323 035 $a(EXLCZ)992550000001189700 100 $a20140130h20142014 uy 0 101 0 $aeng 135 $aurunu||||| 181 $ctxt 182 $cc 183 $acr 200 14$aThe comprehensive guide on how to read a financial report $ewringing vital signs out of the numbers /$fJohn A. Tracy and Tage C. Tracy 205 $aEight edition. 210 1$aHoboken, New Jersey :$cJohn Wiley & Sons,$d2014. 210 4$dİ2014 215 $a1 online resource (354 p.) 300 $aIncludes index. 311 $a1-118-73571-4 311 $a1-306-37374-3 327 $aThe Comprehensive Guide on How to Read a Financial Report: Wringing Vital Signs Out of the Numbers; Copyright; Contents; List of Exhibits; Preface; Part One: Financial Report Fundamentals; Chapter 1: Financial Statement Basics: The Real Meat and Potatoes of Financial Reports; The Big Three-Financial Condition, Profit Performance, and Cash Flows; First Up, the Balance Sheet; Next in Line, the Income Statement; Bringing Up the Rear, the Statement of Cash Flows; Additional Financial Statement Considerations and Concepts; An Important Concept to Understand Throughout This Book 327 $aChapter 2: Starting with Cash Flows Cash Flows-Just How Important Is It for a Business?; Cash Flows-What Does It Not Tell You?; Profit and Losses Cannot Be Measured by Cash Flows; Cash Flows Do Not Reveal Financial Condition; Chapter 3: Mastering the Balance Sheet; Solvency versus Liquidity; Balance Sheet Basics-Left and Right, Top to Bottom; The Balance Sheet Message; Chapter 4: Understanding Profit; Why Discuss Profits Last?; An Important Question; Nature of Profit; Recording Revenue and Expenses; Recording Revenue; Recording Cost of Goods Sold Expense 327 $aRecording 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 5: Profit Isn't Everything and All Things; Remember-Everything's Connected; Threefold Financial Task of Business Managers; One Problem in Reporting Financial Statements; Interlocking Nature of the Three Financial Statements; Connecting the Dots and Expanding Your Knowledge of Financial Reports; Part Two: Working Capital Connections; Chapter 6: Our Case Study-Company Introductions 327 $aCompany Overviews HareSquared, Inc.; TortTech, Inc.; Friendly Reminders; Chapter 7: Sales Revenue, Trade Accounts Receivable, and Deferred Revenue; Exploring One Link at a Time; How Sales Revenue Drives Accounts Receivable; A Special Link - How Accounts Receivable Drives Deferred Revenue; Accounting Issues and Our Case Study; Chapter 8: Cost(s) of Goods Sold Expense and Inventory; Exploring Our Second Critical Link; What Is in Costs of Goods Sold Expense?; Holding Products in Inventory before They Are Sold; Accounting Issues and Our Case Study; Chapter 9: Inventory and Accounts Payable 327 $aExamining Our Third Link, with a Twist Acquiring Inventory on the Cuff; Accounting Issues and Our Case Study; Chapter 10: Operating Expenses and Accounts Payable; The Connection Is Important but Let's Start with the Basics; Recording Expenses before They Are Paid; Accounting Issues and Our Case Study; Chapter 11: Accruing Liabilities for Incurred but Unpaid Expenses; Understanding Hidden Risks with This Connection; Recording the Accrued Liability for Operating Expenses; Accounting Issues and Our Case Study; Chapter 12: Income Tax Expense-A Liability and Asset? 327 $aWhy the Income Tax Connection Can Be Very Confusing 330 $aA 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 comprehensive version 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. The book features new information on the move toward separate financial and accounting reporting standards for private 606 $aFinancial statements 615 0$aFinancial statements. 676 $a657/.3 700 $aTracy$b John A$0107779 701 $aTracy$b Tage C$01661782 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910820636803321 996 $aThe comprehensive guide on how to read a financial report$94103068 997 $aUNINA