Efnisyfirlit

• Title Page
• Copyright Page
• ACKNOWLEDGMENTS
• ABOUT THE AUTHORS
• Contents
• Preface to the Eleventh Edition
• Organization of the Eleventh Edition
• Uses for the Eleventh Edition
• Acknowledgments
• About the Authors
• CHAPTER 1 Financial Statements: An Overview
  • Map or Maze
    • Usefulness
    • Volume of Information
    • Global Economy
    • Where to Find a Company’s Financial Statements
    • The Financial Statements
    • Notes to the Financial Statements
    • Auditor’s Report
    • Financial Reporting Reforms
    • Management Discussion and Analysis
    • Five-Year Summary of Selected Financial Data and Market Data
    • Pandora (a.k.a. “PR Fluff”)
    • Proxy Statement
    • Missing and Hard-to-Find Information
    • Characteristics, Assumptions, Principles and Basis of Accounting
  • Complexities and the Quality of Financial Reporting
    • Accounting Choices
    • Timing of Revenue and Expense Recognition
    • Discretionary Items
  • The Journey Through the Maze Continues
• APPENDIX 1A: Sage Inc
  • Self-Test
  • Study Questions and Problems
  • Case 1.1 Intel Case
  • Case 1.2 Applied Materials Comprehensive Analysis Case Using the Financial Statement Analysis Templa
  • Case 1.3 Mattel Inc
  • Case 1.4 Biolase, Inc
• CHAPTER 2 The Balance Sheet
  • Financial Condition
    • Consolidation
    • Balance Sheet Date
    • Comparative Data
    • Balance Sheet Format
    • Common-Size Balance Sheet
  • Assets
    • Current Assets
    • Cash and Cash Equivalents
    • Marketable Securities
    • Accounts Receivable
    • Inventories
    • Inventory Accounting Methods
    • Prepaid Expenses
    • Property, Plant, and Equipment
    • Straight line
    • Accelerated
    • Goodwill
    • Other Assets
  • Liabilities
    • Current Liabilities
    • Accounts Payable
    • Short-Term Debt
    • Current Maturities of Long-Term Debt
    • Accrued Liabilities
    • Unearned Revenue or Deferred Credits
    • Deferred Federal Income Taxes
    • Long-Term Debt
    • Capital Lease Obligations
    • Pensions and Postretirement Benefits
    • Commitments and Contingencies
  • Stockholders’ Equity
    • Common Stock
    • Additional Paid-In Capital
    • Retained Earnings
    • Other Equity Accounts
  • Quality of Financial Reporting—The Balance Sheet
  • Other Balance Sheet Items
  • Self-Test
  • Study Questions and Problems
  • Case 2.1 Intel Case
  • Case 2.2 Applied Materials Comprehensive Analysis Case Using the Financial Statement Analysis Templa
  • Case 2.3 Walgreen Co. and Subsidiaries
  • Case 2.4 Hydrogenics Corporation
• CHAPTER 3 Income Statement and Statement of Stockholders’ Equity
  • The Income Statement
    • Common-Size Income Statement
    • Net Sales
    • Cost of Goods Sold
    • Gross Profit
    • Operating Expense
    • Operating Profit
    • Other Income (Expense)
    • Equity Earnings
    • Earnings Before Income Taxes/Effective Tax Rate
    • Special Items
    • Net Earnings
    • Earnings per Common Share
    • Comprehensive Income
  • The Statement of Stockholders’ Equity
  • Earnings Quality, Cash Flow, and Segmental Accounting
• APPENDIX 3A: A Guide to Earnings Quality
  • Self-Test
  • Study Questions and Problems
  • Case 3.1 Intel Case
  • Case 3.2 Applied Materials Comprehensive Analysis Case Using the Financial Statement Analysis Templa
  • Case 3.3 Logitech International S.A
  • Case 3.4 Hydrogenics Corporation
• CHAPTER 4 Statement of Cash Flows
  • Why Cash Flow is Important: An Example
  • Statement of Cash Flows: Basic Principle
  • Preparing a Statement of Cash Flows
  • Calculating Cash Flow from Operating Activities
    • Indirect Method
  • Cash Flow from Investing Activities
  • Cash Flow from Financing Activities
  • Change in Cash
  • Analyzing the Statement of Cash Flows
    • Cash Flow from Operations
    • Nocash Corporation
  • Sage Inc.: Analysis of the Statement of Cash Flows
    • Sage Inc. Analysis: Cash Flow from Operating Activities
    • Summary Analysis of the Statement of Cash Flows
    • Analysis of Cash Inflows
    • Analysis of Cash Outflows
  • Qualitative Issues Relating to the Statement of Cash Flows
  • Are We There Yet?
• APPENDIX 4A: Statement of Cash Flows—Direct Method
  • Self-Test
  • Study Questions and Problems
  • Case 4.1 Intel Case
  • Case 4.2 Applied Materials Comprehensive Analysis Case Using the Financial Statement Analysis Templa
  • Case 4.3 Avnet Inc
  • Case 4.4 Hydrogenics Corporation
• CHAPTER 5 The Analysis of Financial Statements
  • Objectives of Analysis
  • Sources of Information
    • Proxy Statement
    • Auditor’s Report
    • Management Discussion and Analysis
    • Supplementary Schedules
    • Form 10-K and Form 10-Q
    • Other Sources
  • Tools and Techniques
    • Common-Size Financial Statements
    • Key Financial Ratios
    • Liquidity Ratios: Short-Term Solvency
    • Cash Conversion Cycle or Net Trade Cycle
    • Activity Ratios: Asset Liquidity, Asset Management Efficiency
    • Leverage Ratios: Debt Financing and Coverage
    • Profitability Ratios: Overall Efficiency and Performance
    • Market Ratios
  • Analyzing the Data
    • Background: Economy, Industry, and Firm
    • Short-Term Liquidity
    • Operating Efficiency
    • Capital Structure and Long-Term Solvency
    • Profitability
    • Relating the Ratios—The Du Pont System
    • Projections and Pro Forma Statements
    • Summary of Analysis
    • Financial Statements: A Map
• APPENDIX 5A: The Analysis of Segmental Data
  • Self-Test
  • Study Questions and Problems
  • Case 5.1 Intel Case
  • Case 5.2 Applied Materials Comprehensive Analysis Case Using the Financial Statement Analysis Templ
  • Case 5.3 Facebook, Inc
  • Case 5.4 Hydrogenics Corporation
• APPENDIXES
  • A: Summary of Financial Ratios
  • B: Solutions to Self-Tests
  • C: Glossary
    • A
    • B
    • C
    • D
    • E
    • F
    • G
    • H
    • I
    • L
    • M
    • N
    • O
    • P
    • Q
    • R
    • S
    • T
    • U
    • W
• Index
  • A
  • B
  • C
  • D
  • E
  • F
  • G
  • H
  • I
  • J
  • K
  • L
  • M
  • N
  • O
  • P
  • Q
  • R
  • S
  • T
  • U
  • V
  • W
  • Z

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