Financial Reporting and Analysis Using Financial Accounting Information

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ISBN: 9780324023534 | 0324023537
Cover: Hardcover
Copyright: 5/1/2000

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Involves students in actual financial statements and their analysis and interpretation to facilitate understanding and interest. Uses real information about real businesses to teach about finance. Previous edition: c1988. DLC: Financial statements

Introduction to Financial Reporting

(36)

Development of Generally Accepted Accounting Principles (GAAP)

(6)

Additional Input---American Institute of Certified Public Accountants (AICPA)

(1)

Emerging Issues Task Force (EITF)

(1)

Traditional Assumptions of the Accounting Model

(8)

Using the Internet

(2)

Summary

(1)

Questions

(3)

To the Net

(1)

Problems

(15)

Standards Overload?

(1)

Standard Setting: ``A Political Aspect''

(3)

Standard Setting: ``By the Way of the United States Congress''

(1)

Recognizing Revenue and Related Costs---Consider These Situations (Part I)

(2)

Recognizing Revenue and Related Costs---Consider These Situations (Part II)

(1)

Cash Basis---Accrual Basis?

(1)

Going Concern?

(1)

Economics and Accounting: The Uncongenial Twins

(1)

I Often Paint Fakes

(1)

Introduction to Financial Statements and Other Financial Reporting Topics

(40)

Forms of Business Entities

(1)

The Financial Statements

(4)

The Accounting Cycle

(2)

Auditor's Report

(6)

Summary Annual Report

(1)

The Efficient Market Hypothesis

(1)

Ethics

(2)

Harmonization of International Accounting Standards

(2)

Consolidated Statements

(1)

Accounting for Business Combinations

(1)

Summary

(1)

Questions

(1)

To the Net

(1)

Problems

(19)

The CEO Retires

(2)

The Dangerous Morality of Managing Earnings

(6)

Frequent-Flier Awards---Tick-Tick, Tick-Tick, Tick-Tick

(1)

International Accounting---Harmonization in Practice

(1)

Materiality: In Practice

(1)

Who is Responsible?

(1)

Safe Harbor

(3)

Balance Sheet

(50)

Basic Elements Of The Balance Sheet

(29)

Statement of Stockholders' Equity

107

(1)

Problems in Balance Sheet Presentation

108

(1)

Summary

108

(1)

Questions

108

(2)

To the Net

110

(1)

Problems

111

(16)

Balance Sheet Review

117

(4)

Insight on Liabilities and Shareholders' Equity

121

(1)

Insight on Shareholder's Investment

122

(1)

Insight on Assets

123

(2)

Our Principal Asset Is Our People

125

(1)

Brands Are Dead?

126

(1)

Advertising---Asset?

126

(1)

Income Statement

127

(34)

Basic Elements of the Income Statement

128

(3)

Special Income Statement Items

131

(7)

Earnings Per Share

138

(1)

Retained Earnings

138

(3)

Dividends and Stock Splits

141

(1)

Legality of Distributions to Stockholders

141

(1)

Comprehensive Income

142

(3)

Summary

145

(1)

Questions

145

(1)

To the Net

146

(1)

Problems

147

(14)

Electronic Solutions

153

(1)

Convenience

153

(1)

Run

154

(1)

The Big Order

155

(1)

Celtics

156

(1)

Growth

157

(1)

Preparing For the Future

158

(3)

Basics of Analysis

161

(24)

Ratio Analysis

162

(1)

Common-Size Analysis (Vertical and Horizontal)

162

(1)

Year-to-Year Change Analysis

163

(1)

Financial Statement Variations by Type of Industry

163

(2)

Review of Descriptive Information

165

(1)

Comparisons

165

(11)

Relative Size of Firm

176

(1)

Other Library Sources

176

(3)

The Users of Financial Statements

179

(1)

Summary

180

(1)

Questions

180

(2)

To the Net

182

(1)

Problems

182

(3)

Liquidity of Short-Term Assets; Related Debt-Paying Ability

185

(52)

Current Assets, Current Liabilites, and the Operating Cycle

186

(20)

Current Assets Compared with Current Liabilities

206

(4)

Other Liquidity Considerations

210

(2)

Summary

212

(1)

Questions

213

(3)

To the Net

216

(1)

Problems

216

(21)

LIFO-FIFO

229

(1)

Rising Prices, a Time to Switch Off LIFO?

230

(1)

Online

231

(2)

The Other Side of LIFO

233

(1)

Network Supreme

234

(2)

Booming Retail

236

(1)

Long-Term Debt-Paying Ability

237

(48)

Income Statement Consideration when Determining Long-Term Debt-Paying Ability

238

(3)

Balance Sheet Consideration when Determining Long-Term Debt-Paying Ability

241

(7)

Special Items that Influence A Firm's Long-Term Debt-Paying Ability

248

(12)

Summary

260

(2)

Questions

262

(2)

To the Net

264

(1)

Problems

265

(20)

Expensing Interest Now and Later

273

(1)

Consideration of Leases

273

(3)

Lockout

276

(1)

Determine the Liability

277

(1)

Play It Safe

278

(3)

Retirement Plans Revisited

281

(1)

Fair Value of Financial Instruments

282

(3)

Profitability

285

(40)

Profitability Measures

286

(12)

Trends in Profitability

298

(1)

Segment Reporting

298

(3)

Gains and Losses from Prior Priod Adjustments

301

(1)

Comprehensive Income

302

(1)

Interim Reports

302

(1)

Summary

303

(1)

Questions

304

(1)

To the Net

305

(1)

Problems

306

(19)

Johnny's Self-Service Station

314

(1)

The Tale of the Segments

315

(2)

Insights on Geographic Area

317

(2)

Tide, Pampers, and Etc.

319

(2)

Vehicles and Housing

321

(4)

For the Investor

325

(32)

Leverage and its Effects on Earnings

326

(2)

Earnings Per Common Share

328

(2)

Price/Earnings Ratio

330

(1)

Percentage of Earnings Retained

331

(1)

Dividend Payout

331

(1)

Dividend Yield

332

(1)

Book Value Per Share

333

(1)

Stock Options

334

(2)

Stock Appreciation Rigths

336

(1)

Summary

337

(1)

Questions

338

(1)

To the Net

339

(1)

Problems

340

(17)

Stock Split

346

(2)

Why the Change?

348

(1)

Stock Split Revisited

349

(4)

Stock Option Plans

353

(1)

View This Investment

354

(3)

Statement of cash Flows

357

(54)

Basic Elements of the Statement of Cash Flows

358

(6)

Financial Ratios and the Statement of Cash Flows

364

(4)

Alternative Cash Flow

368

(1)

Procedures for Development of the Statement of Cash Flows

368

(6)

Summary

374

(1)

Questions

375

(1)

To the Net

376

(1)

Problems

377

(34)

Cash Flow Tales

392

(2)

Watch the Cash

394

(2)

Rapidly Expanding

396

(7)

The Retail Mover

403

(3)

Non-Cash Charges

406

(3)

Cash Movements and Periodic Income Determination

409

(2)

Summary Analysis Nike, Inc. (Includes 1999 Financial Statements)

411

(186)

Nike---Background Information

412

(1)

Analysis of Nike

412

(8)

Summary

420

(45)

Expanded Analysis

465

(42)

Financial Ratios as Perceived by Commercial Loan Departments

466

(2)

Financial Ratios as Perceived by Corporate Controllers

468

(2)

Financial Ratios as Perceived by Certified Public Accountants

470

(1)

Financial Ratios as Perceived by Chartered Financial Analysts

470

(1)

Financial Ratios Used in Annual Reports

471

(2)

Degree of Conservatism and Quality of Earnings

473

(1)

Forecasting Financial Failure

474

(3)

Analytical Review Procedures

477

(1)

Management's use of Analysis

477

(1)

Use of LIFO Reserves

478

(1)

Graphing Financial Information

479

(3)

Summary

482

(1)

Questions

482

(2)

To the Net

484

(1)

Problems

485

(22)

What Position?

502

(5)

Special Industries: Banks, Utilities, Oil and Gas, Transportation, Insurance, Real Estate Companies

507

(50)

Banks

508

(7)

Electric Utilities

515

(6)

Oil and Gas

521

(3)

Transportation

524

(5)

Insurance

529

(5)

Real Estate Companies

534

(1)

Summary

535

(1)

Questions

536

(2)

To the Net

538

(1)

Problems

539

(18)

Allowance for Funds

543

(3)

In Progress

546

(3)

Loans and Provision for Loans

549

(1)

You Can Bank of It

550

(3)

Proved Reserves

553

(2)

Heavenly Flying

555

(2)

Personal Financial Statements and Accounting for Governments and Not-for-Profit Organizations

557

(40)

Personal Financial Statements

558

(6)

Accounting for Governments

564

(4)

Accounting for Not-for-Profit Organizations Other Than Governments

568

(9)

Summary

577

(2)

Questions

579

(2)

To the Net

581

(1)

Problems

581

(16)

Governor Lucas---This is Your County

586

(11)

Glossary

597

(24)

Bibliography

621

Index

629

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Financial Reporting and Analysis Using Financial Accounting Information

Summary

Table of Contents

Supplemental Materials