1. Chapter 1 Financial StatementsAn Overview
2. Map or Maze
3. Usefulness
4. Volume of Information
5. Where to Find a Company’s Financial Statements
6. The Financial Statements
7. Notes to the Financial Statements
8. Auditor’s Report
9. Financial Reporting Reforms
10. Management Discussion and Analysis
11. Five-Year Summary of Selected Financial Data and Market Data
12. Pandora (a.k.a. “PR Fluff”)
13. Proxy Statement
14. Missing and Hard-to-Find Information
15. Complexities
16. Accounting Choices
17. The Future of Financial Statements
18. Quality of Financial Reporting
19. Timing of Revenue and Expense Recognition
20. Discretionary Items
21. The Journey Through the Maze Continues
22. Self-Test
23. Study Questions and Problems
24. Cases
25. Case 1.1 Intel Case
26. Case 1.2 Avnet Comprehensive Analysis Case Using the Financial Statement Analysis Template
27. Case 1.3 Mattel Inc.
28. Required
29. Case 1.4 Apple Inc.
30. Required
31. Executive Overview
32. Fiscal Year 2010 versus 2009
33. Fiscal Year 2009 versus 2008
34. Segment Operating Performance
35. Retail
36. Gross Margin
37. Operating Expenses
38. Research and Development Expense (“R&D”)
39. Selling, General and Administrative Expense (“SG&A”)
40. Other Income and Expense
41. Provision for Income Taxes
42. Liquidity and Capital Resources
43. Capital Assets
44. Chapter 2 The Balance Sheet
45. Financial Condition
46. Consolidation
47. Balance Sheet Date
48. Comparative Data
49. Common-Size Balance Sheet
50. Assets
51. Current Assets
52. Cash and Cash Equivalents
53. Marketable Securities
54. Accounts Receivable
55. Inventories
56. Inventory Accounting Methods
57. Prepaid Expenses
58. Property, Plant, and Equipment
59. Straight line
60. Accelerated5
61. Goodwill
62. Other Assets
63. Liabilities
64. Current Liabilities
65. Accounts Payable
66. Short-Term Debt
67. Current Maturities of Long-Term Debt
68. Accrued Liabilities
69. Unearned Revenue or Deferred Credits
70. Deferred Federal Income Taxes
71. Long-Term Debt
72. Capital Lease Obligations
73. Pensions and Postretirement Benefits
74. Commitments and Contingencies
75. Stockholders’ Equity
76. Common Stock
77. Additional Paid-In Capital
78. Retained Earnings
79. Other Equity Accounts
80. Quality of Financial Reporting—The Balance Sheet
81. Other Balance Sheet Items
82. Self-Test
83. Study Questions and Problems
84. Cases
85. Case 2.1 Intel Case
86. Case 2.2 Avnet Comprehensive Analysis Case Using the Financial Statement Analysis Template
87. Case 2.3 Logitech International S.A.
88. Logitech International S.A. Notes to Consolidated Financial Statements
89. Note 1—The Company
90. Note 2—Summary of Significant Accounting Policies
91. Concentration of Credit Risk
92. Allowances for Doubtful Accounts
93. Inventories
94. Note 7—Balance Sheet Components
95. Note 8—Goodwill and Other Intangible Assets
96. Note 9—Financing Arrangements
97. Note 16—Commitments and Contingencies
98. Required:
99. Case 2.4 Walgreen Co. and Subsidiaries
100. Notes to Consolidated Financial Statements
101. Required:
102. Chapter 3 Income Statement and Statement of Stockholders’ Equity
103. The Income Statement
104. Common-Size Income Statement
105. Net Sales
106. Cost of Goods Sold
107. Gross Profit
108. Operating Expense
109. Operating Profit
110. Other Income (Expense)
111. Equity Earnings
112. Earnings Before Income Taxes/Effective Tax Rate
113. Special Items
114. Net Earnings
115. Earnings per Common Share
116. Comprehensive Income
117. The Statement of Stockholders’ Equity
118. Earnings Quality, Cash Flow, and Segmental Accounting
119. Self-Test
120. Study Questions and Problems
121. Cases
122. Case 3.1 Intel Case
123. Case 3.2 Avnet Comprehensive Analysis Case Using the Financial Statement Analysis Template
124. Case 3.3 Taser International Inc.
125. Item 1. Business Overview
126. Results of Operations
127. Sales, General and Administrative Expenses
128. Research and Development Expenses
129. Required:
130. Case 3.4 Zebra Technologies Corporation
131. Item 1. Business The Company
132. Note 7 Goodwill and Other Intangible Asset Data
133. Note 17 Income Taxes
134. Required:
135. Chapter 4 Statement of Cash Flows
136. Why Cash Flow Is Important: An Example
137. Statement of Cash Flows: Basic Principle
138. Preparing a Statement of Cash Flows
139. Calculating Cash Flow from Operating Activities
140. Indirect Method
141. Cash Flow from Investing Activities
142. Cash Flow from Financing Activities
143. Change in Cash
144. Analyzing the Statement of Cash Flows
145. Cash Flow from Operations
146. Nocash Corporation
147. Sage Inc.: Analysis of the Statement of Cash Flows
148. Sage Inc. Analysis: Cash Flow from Operating Activities
149. Summary Analysis of the Statement of Cash Flows
150. Analysis of Cash Inflows
151. Analysis of Cash Outflows
152. Qualitative Issues Relating to the Statement of Cash Flows
153. Are We There Yet?
154. Self-Test
155. Study Questions and Problems
156. Cases
157. Case 4.1 Intel Case
158. Case 4.2 Avnet Comprehensive Analysis Case Using the Financial Statement Analysis Template
159. Case 4.3 Gerber Scientific Inc.
160. Required:
161. Case 4.4 Agilysys Inc.
162. Item 1. Business
163. Overview
164. Note 8. Financing Arrangements
165. IBM Floor Plan Agreement
166. Required:
167. Chapter 5 The Analysis of Financial Statements
168. Objectives of Analysis
169. Sources of Information
170. Proxy Statement
171. Auditor’s Report
172. Management Discussion and Analysis
173. Supplementary Schedules
174. Form 10-K and Form 10-Q
175. Other Sources
176. Tools and Techniques
177. Common-Size Financial Statements
178. Key Financial Ratios
179. Liquidity Ratios: Short-Term Solvency
180. Cash Conversion Cycle or Net Trade Cycle
181. Activity Ratios: Asset Liquidity, Asset Management Efficiency
182. Leverage Ratios: Debt Financing and Coverage
183. Profitability Ratios: Overall Efficiency and Performance
184. Market Ratios
185. Analyzing the Data
186. Background: Economy, Industry, and Firm
187. Short-Term Liquidity
188. Operating Efficiency
189. Capital Structure and Long-Term Solvency
190. Profitability
191. Relating the Ratios—The Du Pont System
192. Projections and Pro Forma Statements
193. Summary of Analysis
194. Strengths
195. Weaknesses
196. Financial Statements: A Map
197. Self-Test
198. Study Questions and Problems
199. Cases
200. Case 5.1 Intel Case
201. Case 5.2 Avnet Comprehensive Analysis Case Using the Financial Statement Analysis Template
202. Case 5.3 Spartech Corporation
203. Case 5.4 Applied Materials Inc
204. Appendix A Summary of Financial Ratios
205. Appendix B Solutions to Self-Tests
206. Appendix C Glossary
207. Index

People also search:

understanding financial statements book

book understanding financial statements

understanding financial statements fraser

understanding financial statements pdf