Boundless Lecture Slides Available on the Boundless Teaching
Boundless Lecture Slides Available on the Boundless Teaching Platform Free to share, print, make copies and changes. Get yours at www. boundless. com
Boundless Teaching Platform Boundless empowers educators to engage their students with affordable, customizable textbooks and intuitive teaching tools. The free Boundless Teaching Platform gives educators the ability to customize textbooks in more than 20 subjects that align to hundreds of popular titles. Get started by using high quality Boundless books, or make switching to our platform easier by building from Boundless content pre-organized to match the assigned textbook. This platform gives educators the tools they need to assign readings and assessments, monitor student activity, and lead their classes with pre-made teaching resources. Using Boundless Presentations The Appendix The appendix is for you to use to add depth and breadth to your lectures. You can simply drag and drop slides from the appendix into the main presentation to make for a richer lecture experience. Get started now at: http: //boundless. com/teaching-platform Free to edit, share, and copy Feel free to edit, share, and make as many copies of the Boundless presentations as you like. We encourage you to take these presentations and make them your own. If you have any questions or problems please email: educators@boundless. com Free to share, print, make copies and changes. Get yours at www. boundless. com
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Financial Statements Ratio Analysis and Statement Evaluation Accounting Information The Accounting Process The Balance Sheet The Income Statement Financial Statements Free to share, print, make copies and changes. Get yours at www. boundless. com
Financial Statements (continued) The Statement of Cash Flows Financial Statements Free to share, print, make copies and changes. Get yours at www. boundless. com
Financial Statements > Ratio Analysis and Statement Evaluation • Financial Statements Across Periods • Profitability Ratios • Liquidity Ratios • Debt Utilization Ratios • Comparisons Within an Industry • Performance per Share • Activity Ratios • Sample Evaluation Free to share, print, make copies and changes. Get yours at www. boundless. com/business/textbooks/boundless-business-textbook/financial-statements-18/ratio-analysis-and-statement-evaluation-108/
Financial Statements > Accounting Information • Usage of Accounting Information • Managerial Accounting • Financial Accounting • Tax Accounting • Government and Nonprofit Accounting • Consumers of Accounting Information Free to share, print, make copies and changes. Get yours at www. boundless. com/business/textbooks/boundless-business-textbook/financial-statements-18/accounting-information-109/
Financial Statements > The Accounting Process • The Accounting Equation • Double-Entry Bookkeeping • The Accounting Cycle Free to share, print, make copies and changes. Get yours at www. boundless. com/business/textbooks/boundless-business-textbook/financial-statements-18/the-accounting-process-110/
Financial Statements > The Balance Sheet • Defining the Balance Sheet • Assets • Liabilities • Owners' Equity Free to share, print, make copies and changes. Get yours at www. boundless. com/business/textbooks/boundless-business-textbook/financial-statements-18/the-balance-sheet-111/
Financial Statements > The Income Statement • Defining the Income Statement • Revenues • Cost of Goods Sold • General and Administrative Expenses (G&A) • Net Income • Sample Income Statement Free to share, print, make copies and changes. Get yours at www. boundless. com/business/textbooks/boundless-business-textbook/financial-statements-18/the-income-statement-112/
Financial Statements > The Statement of Cash Flows • The Imperative of Liquidity • Direct and Indirect Measurement Free to share, print, make copies and changes. Get yours at www. boundless. com/business/textbooks/boundless-business-textbook/financial-statements-18/the-statement-of-cash-flows-113/
Appendix Free to share, print, make copies and changes. Get yours at www. boundless. com
Financial Statements Key terms • 10 K An annual report, required by the U. S. Securities and Exchange Commission (SEC), that gives a comprehensive summary of a public company's performance. • 10 Q A quarterly report mandated by the United States federal Securities and Exchange Commission to be filed by publicly traded corporations. • accounting The process of identifying, measuring and communicating economic information to permit informed judgements and decisions by users of the information. (definition by the American Accounting Association) • Accounting Equation The "basic accounting equation" is the foundation for the double-entry bookkeeping system. For each transaction, the total debits equal the total credits. • amortization The reduction of loan principle over a series of payments. • balance sheet A summary of a person's or organization's assets, liabilities and equity as of a specific date. • bankruptcy A legally declared or recognized condition of insolvency of a person or organization. • budget An itemized summary of intended expenditure; usually coupled with expected revenue. • calendar year The amount of time between corresponding dates in adjacent years in any calendar. • capital surplus A balance sheet item under shareholders' equity. Increases by the value above an original par value per share that newly-issued shares are sold for. • cash budget a prediction of future money receipts and expenditures for a particular time period • Cash inflows are the movement of money into a business, project or financial product. Free to share, print, make copies and changes. Get yours at www. boundless. com
Financial Statements • chronological In order of time, usually earliest to latest. • Common stock Shares of an ownership interest in the equity of a corporation or other entity with limited liability entitled to dividends, with financial rights junior to preferred stock and liabilities. • Cost of Goods Sold Cost of goods sold (COGS) refer to the inventory costs of those goods a business has sold during a particular period. • creditor A person to whom a debt is owed. • current liabilities In accounting, current liabilities are often understood as all liabilities of the business that are to be settled in cash within the fiscal year, or the operating cycle of a given firm, whichever period is longer. • debit Debit and credit are the two fundamental aspects of every financial transaction in the double-entry bookkeeping system in which every debit transaction must have a corresponding credit transaction(s) and vice versa. • debit card a product that can be used to make payments by drawing money directly from the user's bank account • debt Money that one person or entity owes or is required to pay to another, generally as a result of a loan or other financial transaction. • debt financing funding obtained by borrowing assets • depreciation The decline in value of assets. • depreciation The measurement of the decline in value of assets. Not to be confused with impairment, which is the measurement of the unplanned, extraordinary decline in value of assets. • direct method A method of cash flow accounting that records all cash inflows and outflows. It does not take non-cash item valuations into account. Free to share, print, make copies and changes. Get yours at www. boundless. com
Financial Statements • dividend A pro rata payment of money by a company to its shareholders, usually made periodically (e. g. , quarterly or annually). • double-entry bookkeeping A method of bookkeeping in which each transaction must have at least one debit and one credit. • equity Ownership interest in a company as determined by subtracting liabilities from assets. • equity financing funding obtained through the sale of ownership interests in the company • expenditures Costs to be paid out. From an accounting perspective, these are credited costs on a given line item. • financial accounting Accounting that focuses on preparation of stakeholder documents (particularly for publicly traded companies) and collecting data on past operational performance. • financial leverage The degree to which an investor or business is utilizing borrowed money. • Financial statements Standardized documents that include the financial information of a person, company, government, or organization; this information is used to make financial decisions. • GAAP Generally Accepted Accounting Principles (GAAP) refer to the standard framework of guidelines for financial accounting used in any given jurisdiction; generally known as accounting standards. • generally accepted accounting principles The standard framework of guidelines for financial accounting used in any given jurisdiction; generally known as accounting standards. GAAP includes the standards, conventions, and rules accountants follow in recording and summarizing, and in the preparation of financial statements. • goodwill The value of a business entity not directly attributable to its tangible assets and liabilities. This value derives from factors such as consumer loyalty to the brand. • Governmental accounting is an umbrella term which refers to the various accounting systems used by various public sector entities. Free to share, print, make copies and changes. Get yours at www. boundless. com
Financial Statements • homogeneous Having the same composition throughout. • IFRS International Financial Reporting Standards (IFRS) are designed as a common global language for business affairs so that company accounts are understandable and comparable across international boundaries. • income statement a calculation which shows the profit or loss of an accounting unit during a specific period of time, providing a summary of how the profit or loss is calculated from gross revenue and expenses • indirect method A method of cash flow accounting that takes into account everything the direct method measures, with the addition of non-cash item valuation. • intangible asset Any valuable property of a business that is not does not appear on the balance sheet, including intellectual property, customer lists, and goodwill. • Interest The price paid for obtaining or price received for providing money or goods in a credit transaction, calculated as a fraction of the amount or value of what was borrowed. • International Accounting Standards Board The independent, accounting standard-setting body of the International Financial Reporting Standards Foundation. • Journal entries A journal entry, in accounting, is a logging of transactions into accounting journal items. The journal entry can consist of several items, each of which is either a debit or a credit. • leverage To use in such a way to capture maximum value. • liabilities An amount of money in a company that is owed to someone and has to be paid in the future, such as tax, debt, interest, and mortgage payments. • liquidity The degree to which something is in demand easily recovered, making it easily convertible to cash. Free to share, print, make copies and changes. Get yours at www. boundless. com
Financial Statements • liquidity The availability of cash in the short-term. • liquidity An asset's ability to become solvent without affecting its value; the degree to which it can be easily converted into cash. • liquidity ratio total cash and equivalents divided by short-term borrowings • liquidity risk The risk that an asset, security, or commodity is not easily converted in cash without impacting the price of sale. • managerial accounting Accounting that combines strategic decision-making with accounting knowledge through providing specific tools to measure the financial implications of various internal activities. • materiality The state of being consequential in the making of a decision. • minority interest In accounting, minority interest (or non-controlling interest) is the portion of a subsidiary corporation's stock that is not owned by the parent corporation. • overhead The expense of a business not directly assigned to goods or services provided. • owners' equity the remaining interest in all assets after all liabilities are paid • perishable A good that has an expiration date, or can go bad. • Profitability The capacity to produce capital, in this context through organizational operations. • profitability The capacity to make a profit. Free to share, print, make copies and changes. Get yours at www. boundless. com
Financial Statements • ROA The return on assets (ROA) percentage shows how profitable a company's assets are in generating revenue. • shareholders' equity The remaining interest in assets of a company, spread among individual shareholders of common or preferred stock. • solvency The state of having enough funds or liquid assets to pay all of one's debts; the state of being solvent. • stakeholders People outside of a company who have a special interest in the company. Some examples are suppliers, customers, and the community. • stockholder One who owns stock. • tangible asset Any asset, such as buildings, land, equipment etc. , that has physical form. • Tax accounting The activity that focuses on satisfying legal accounting obligations through the preparation, analysis, and presentation of required tax documentation. Free to share, print, make copies and changes. Get yours at www. boundless. com
Financial Statements Comparison of Various types of Assets Current assets vs. liquid assets vs. absolute liquid assets. Free to share, print, make copies and changes. Get yours at www. boundless. com Wikipedia. "Asset. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Asset View on Boundless. com
Financial Statements Differences between Financial and Managerial Accounting This is a great image depicting the various differences in perspective found between different accounting methodologies. Looking at managerial accounting in this diagram, one can better understand its place in the organization. Free to share, print, make copies and changes. Get yours at www. boundless. com Wikipedia. "IFAC_Definition_of_MA. jpg. " CC BY-SA 3. 0 https: //upload. wikimedia. org/wikipedia/commons/2/20/IFAC_Definition_of_MA. jpg View on Boundless. com
Financial Statements Balance Sheet Example This balance sheet demonstrates such common line items an account will be populated and measuring when creating and releasing this financial statement. Free to share, print, make copies and changes. Get yours at www. boundless. com Wikimedia. "DWBA_DBS. jpg. " CC BY-SA 3. 0 https: //upload. wikimedia. org/wikipedia/commons/9/96/DWBA_DBS. jpg View on Boundless. com
Financial Statements Break-even Point The cost of goods sold often determines at what level of output (in terms of units) will produce a break-even point at the given price point the item is being sold. Free to share, print, make copies and changes. Get yours at www. boundless. com Wikipedia. "CVP-TC-Sales-PL. svg. png. " CC BY-SA 3. 0 https: //upload. wikimedia. org/wikipedia/commons/e/e 9/CVP-TC-Sales-PL. svg View on Boundless. com
Financial Statements Liabilities of the United States as a fraction of GDP (1960 -2009) Free to share, print, make copies and changes. Get yours at www. boundless. com Wikimedia. "US-liabilities. " CC BY-SA 3. 0 http: //commons. wikimedia. org/wiki/File: US-liabilities. jpg View on Boundless. com
Financial Statements Refining Operation Ratio analyses can be used to compare between companies within the same industry. For example, comparing the ratios of BP and Exxon Mobil would be appropriate, whereas comparing the ratios of BP and General Mills would be inappropriate. Free to share, print, make copies and changes. Get yours at www. boundless. com Industrial Blind Solutions. "Industrial Blinds for the Chemical Industry. " CC BY http: //www. industrialblindsolutions. com/industries-chemical. php View on Boundless. com
Financial Statements Simple Direct Cash Flow Statement This is a simple direct monthly cash flow statement from a small business. It's worth noting that there are no investing activities in this example. Free to share, print, make copies and changes. Get yours at www. boundless. com Wikimedia. "Cash-flow. png. " CC BY-SA 3. 0 https: //upload. wikimedia. org/wikipedia/commons/6/6 b/Cash-flow. png View on Boundless. com
Financial Statements Free to share, print, make copies and changes. Get yours at www. boundless. com Wikispaces. "IB 2 -Business-p 7 - 3. 6 Ratio Analysis. " CC BY-SA http: //ib 2 -business-p 7. wikispaces. com/3. 6+Ratio+Analysis View on Boundless. com
Financial Statements Leverage Ratios Leverage ratios for some investment banks Free to share, print, make copies and changes. Get yours at www. boundless. com Wikipedia. "Source Data - Leverage Ratios. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/File: Source_Data_-_Leverage_Ratios. png View on Boundless. com
Financial Statements Sample Balance Sheet Sample of a small business's balance sheet, showing owners' equity. Free to share, print, make copies and changes. Get yours at www. boundless. com Wikipedia. "Balance sheet. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Balance_sheet View on Boundless. com
Financial Statements Wikimedian's Income Statement Understanding an income statement is best accomplished by analyzing one. The above income statement is pulled directly from Wikipedia, and is the financial information they are offering to external stakeholders and the general public. The income statement starts with revenues, minuses costs and expenses, and results in a net gain or loss. Free to share, print, make copies and changes. Get yours at www. boundless. com Wikimedia. "Cascadia_Wikimedians_User_Group_-_Income_statement_as_of_Dec_312 C_2015. jpg. " CC BY-SA 3. 0 https: //upload. wikimedia. org/wikipedia/commons/a/a 7/Cascadia_Wikimedians_User_Group_-_Income_statement_as_of_Dec_31%2 C_2015. jpg View on
Financial Statements Increasing Profits Profitability ratios are used to assess a business's ability to generate earnings. Free to share, print, make copies and changes. Get yours at www. boundless. com Bristol Storage. "Increased warehouse efficiency WILL increase your bottom line profits. " CC BY http: //www. bristol-storage. co. uk/blog/warehouse-efficiency/ View on Boundless. com
Financial Statements Financial Statement One form of financial statement is the income statement. Free to share, print, make copies and changes. Get yours at www. boundless. com Computer Accounting Software Help. "Example Income Statement. " CC BY http: //www. computer-accounting-software-help. com/Example_Income_Statement. html View on Boundless. com
Financial Statements Analysis Corporations report financial statements following Generally Accepted Accounting Principles (GAAP). Free to share, print, make copies and changes. Get yours at www. boundless. com Management Science. CC BY http: //www. management-science. biz/financial%20 analysis. htm View on Boundless. com
Financial Statements Apple Inc's Income Statement Apple's revenues and net income rose greatly in 2011. Free to share, print, make copies and changes. Get yours at www. boundless. com Amazon%20 Web%20 Services. "Boundless. " CC BY http: //s 3. amazonaws. com/figures. boundless. com/50 f 02089 e 4 b 00 e 8 d 9 dcb 8038/Screen+Shot+2013 -0111+at+9. 23. 55+AM. png View on Boundless. com
Financial Statements Cash is the most liquid asset in a business. Free to share, print, make copies and changes. Get yours at www. boundless. com Wikimedia. Public domain http: //upload. wikimedia. org/wikipedia/commons/6/63/USCurrency_Federal_Reserve. jpg View on Boundless. com
Financial Statements Accounting Governmental and Nonprofit accounting follow different rules to those of commercial enterprises. Free to share, print, make copies and changes. Get yours at www. boundless. com Guider. CC BY http: //guilderwire. com/accounting-tips-how-to-make-123 -as-easy-as-a-b-c/ View on Boundless. com
Financial Statements A Sample Income Statement Expenses are listed on a company's income statement. Free to share, print, make copies and changes. Get yours at www. boundless. com Flickr. "All sizes | y 2 cary 3 n 6 mng-5 ha 51 l-income-statement-example | Flickr - Photo Sharing!. " CC BY-SA http: //www. flickr. com/photos/sampjb/7690678408/sizes/l/ View on Boundless. com
Financial Statements A Sample Income Statement Expenses are listed on a company's income statement. Free to share, print, make copies and changes. Get yours at www. boundless. com Flickr. "All%20 sizes%20%7 C%20 y 2 cary 3 n 6 mng-5 ha 51 l-income-statement-example%20%7 C%20 Flickr%20 -%20 Photo%20 Sharing!. " CC BY-SA http: //www. flickr. com/photos/sampjb/7690678408/sizes/l/ View on Boundless. com
Financial Statements Example of Double entry bookkeping Purchase Invoice Daybook Free to share, print, make copies and changes. Get yours at www. boundless. com Wikipedia. "Double-entry bookkeeping system. " GNU FDL http: //en. wikipedia. org/wiki/Double-entry_bookkeeping_system View on Boundless. com
Financial Statements Liquidity This chart shows some estimations of various types of capital investments, alongside their respective risk, return, and liquidity. Free to share, print, make copies and changes. Get yours at www. boundless. com Open. Stax CNX. "Liquidity. " CC BY 4. 0 http: //cnx. org/contents/Pj. UIBDjx@4/How-Households-Supply-Financia View on Boundless. com
Financial Statements Accounting allows a business to track its financial information. Free to share, print, make copies and changes. Get yours at www. boundless. com Pixabay. "Calculator. " Public domain http: //pixabay. com/static/uploads/photo/2014/07/06/13/55/calculator-385506_640. jpg View on Boundless. com
Financial Statements Various Accounting Perspectives This image demonstrates the various responsibilities and perspectives of different forms of accounting (those being tax accounting, managerial accounting and financial accounting). Free to share, print, make copies and changes. Get yours at www. boundless. com Wikipedia. "IFAC_Definition_of_MA. jpg. " CC BY-SA 3. 0 https: //upload. wikimedia. org/wikipedia/commons/2/20/IFAC_Definition_of_MA. jpg View on Boundless. com
Financial Statements Assets and Liabilities of the US Assets and liabilities of the US as a fraction of the GDP 1945 -2009. Free to share, print, make copies and changes. Get yours at www. boundless. com Wikimedia. "US-assets-and-liabilities. " CC BY-SA 3. 0 http: //commons. wikimedia. org/wiki/File: US-assets-and-liabilities. jpg View on Boundless. com
Financial Statements Sample Balance Sheet A balance sheet shows how the accounting equation is applied. Free to share, print, make copies and changes. Get yours at www. boundless. com Wikipedia. "Balance sheet. " GNU FDL http: //en. wikipedia. org/wiki/Balance_sheet View on Boundless. com
Financial Statements Income Statement This image shows a basic income statement, including a line item for SG&A. This demonstrates where it is (under operating expenses). Free to share, print, make copies and changes. Get yours at www. boundless. com Wikipedia. "SGA Income Statement. JPG. " CC BY-SA 3. 0 https: //en. wikipedia. org/wiki/Income_statement View on Boundless. com
Financial Statements Example Domestic Balance Sheet This balance sheet shows the company's assets, liabilities, and shareholder equity. Free to share, print, make copies and changes. Get yours at www. boundless. com Wikimedia. "DWBA DBS. " CC BY-SA 3. 0 http: //commons. wikimedia. org/wiki/File: DWBA_DBS. jpg View on Boundless. com
Financial Statements Attribution • Wikipedia. "Asset. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Asset • Wiktionary. "intangible asset. " CC BY-SA 3. 0 http: //en. wiktionary. org/wiki/intangible_asset • Wiktionary. "tangible asset. " CC BY-SA 3. 0 http: //en. wiktionary. org/wiki/tangible_asset • Wikipedia. "International Accounting Standards Board. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/International_Accounting_Standards_Board • Wikipedia. "Liability (financial accounting). " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Liability_(financial_accounting) • Wiktionary. "liabilities. " CC BY-SA 3. 0 http: //en. wiktionary. org/wiki/liabilities • Wikipedia. "Current liabilities. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Current_liabilities • Wikipedia. "Accounting Equation. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Accounting%20 Equation • Wiktionary. "liabilities. " CC BY-SA 3. 0 http: //en. wiktionary. org/wiki/liabilities • Wiktionary. "equity. " CC BY-SA 3. 0 http: //en. wiktionary. org/wiki/equity • Wikibooks. "Accountancy/The Accounting Equation. " CC BY-SA 3. 0 http: //en. wikibooks. org/wiki/Accountancy/The_Accounting_Equation • Wikipedia. "Journal entries. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Journal%20 entries • Wikibooks. "Accountancy/Introduction to Accountancy. " CC BY-SA 3. 0 http: //en. wikibooks. org/wiki/Accountancy/Introduction_to_Accountancy • Wikipedia. "Ownership equity. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Ownership_equity • Wikipedia. "Equity financing. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Equity_financing • Wiktionary. "capital surplus. " CC BY-SA 3. 0 http: //en. wiktionary. org/wiki/capital_surplus • Wikipedia. "Owner's equity. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Owner's_equity Free to share, print, make copies and changes. Get yours at www. boundless. com
Financial Statements • Boundless Learning. "Boundless. " CC BY-SA 3. 0 http: //www. boundless. com//business/definition/shareholders-equity • Wiktionary. "owners' equity. " CC BY-SA 3. 0 http: //en. wiktionary. org/wiki/owners'+equity • Wikipedia. "ROA. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/ROA • Wikipedia. "Market liquidity. " CC BY-SA 3. 0 https: //en. wikipedia. org/wiki/Market_liquidity • Wikipedia. "Accounting liquidity. " CC BY-SA 3. 0 https: //en. wikipedia. org/wiki/Accounting_liquidity • Wiktionary. "liquidity. " CC BY-SA 3. 0 https: //en. wiktionary. org/wiki/liquidity • Open. Stax CNX. "How Households Supply Financial Capital. " CC BY 4. 0 http: //cnx. org/contents/Pj. UIBDjx@4/How-Households. Supply-Financia • Open. Stax CNX. "Measuring Money: Currency, M 1, and M 2. " CC BY 4. 0 http: //cnx. org/contents/I 43 b. JAr. L@6/Measuring-Money -Currency-M 1 -an • Wikipedia. "Income statement. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Income_statement%23 Operating_section • Wikipedia. "Revenue. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Revenue • Wikipedia. "Cash inflows. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Cash%20 inflows • Wikipedia. "Budget. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Budget • Wikipedia. "Tax accounting in the United States. " CC BY-SA 3. 0 https: //en. wikipedia. org/wiki/Tax_accounting_in_the_United_States • Wikipedia. "Accounting. " CC BY-SA 3. 0 https: //en. wikipedia. org/wiki/Accounting • Wikipedia. "Financial accounting. " CC BY-SA 3. 0 https: //en. wikipedia. org/wiki/Financial_accounting • Wikipedia. "Managerial Accounting. " CC BY-SA 3. 0 https: //en. wikipedia. org/wiki/Management_accounting • Wikipedia. "Managerial risk accounting. " CC BY-SA 3. 0 https: //en. wikipedia. org/wiki/Managerial_risk_accounting • Wikipedia. "Cash flow statement. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Cash_flow_statement%23 Indirect_method Free to share, print, make copies and changes. Get yours at www. boundless. com
Financial Statements • Wikipedia. "Cash flow statement. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Cash_flow_statement%23 Preparation_methods • Wikipedia. "Management accounting. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Management_accounting%23 An_alternative_view • Wikipedia. "Tax accounting in the United States. " CC BY-SA 3. 0 https: //en. wikipedia. org/wiki/Tax_accounting_in_the_United_States • Wikipedia. "Accounting. " CC BY-SA 3. 0 https: //en. wikipedia. org/wiki/Accounting • Wikipedia. "Financial Accounting. " CC BY-SA 3. 0 https: //en. wikipedia. org/wiki/Financial_accounting • Wikipedia. "Managerial accounting. " CC BY-SA 3. 0 https: //en. wikipedia. org/wiki/Management_accounting • Wikipedia. "Managerial risk accounting. " CC BY-SA 3. 0 https: //en. wikipedia. org/wiki/Managerial_risk_accounting • Wikipedia. "Balance sheet. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Balance_sheet • Wiktionary. "balance sheet. " CC BY-SA 3. 0 http: //en. wiktionary. org/wiki/balance_sheet • Wiktionary. "calendar year. " CC BY-SA 3. 0 http: //en. wiktionary. org/wiki/calendar_year • Wikipedia. "Financial ratio. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Financial_ratio • Wikipedia. "Quick ratio. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Quick_ratio • Wikipedia. "Current ratio. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Current_ratio • Wiktionary. "creditor. " CC BY-SA 3. 0 http: //en. wiktionary. org/wiki/creditor • Wiktionary. "liquidity. " CC BY-SA 3. 0 http: //en. wiktionary. org/wiki/liquidity • ib 2 -business-p 7 Wikispace. "3. 6 Ratio Analysis. " CC BY-SA 3. 0 http: //ib 2 -business-p 7. wikispaces. com/3. 6+Ratio+Analysis • Open. Stax CNX. "Rudy Lopes, Liquidity Ratios. September 17, 2013. " CC BY 3. 0 http: //cnx. org/content/m 15612/latest/ • Wikipedia. "SG&A. " CC BY-SA 3. 0 https: //en. wikipedia. org/wiki/SG%26 A • Wikipedia. "Income statement. " CC BY-SA 3. 0 https: //en. wikipedia. org/wiki/Income_statement Free to share, print, make copies and changes. Get yours at www. boundless. com
Financial Statements • Wikipedia. "Operating expense. " CC BY-SA 3. 0 https: //en. wikipedia. org/wiki/Operating_expense • Wikipedia. "Accounting. " CC BY-SA 3. 0 https: //en. wikipedia. org/wiki/Accounting • Wikipedia. "Bookkeeping. " CC BY-SA 3. 0 https: //en. wikipedia. org/wiki/Bookkeeping • Wikiinvest. "Selling, General & Administrative Expenses. " CC BY-SA 3. 0 http: //www. wikinvest. com/metric/Selling, _General_%26_Administrative_Expenses_(SG%26 A) • Wikipedia. "minority interest. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/minority%20 interest • Wikipedia. "Common stock. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Common%20 stock • Wikipedia. "Net income. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Net_income • Wikipedia. "Financial statement analysis. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Financial_statement_analysis • Wiktionary. "solvency. " CC BY-SA 3. 0 http: //en. wiktionary. org/wiki/solvency • Wiktionary. "bankruptcy. " CC BY-SA 3. 0 http: //en. wiktionary. org/wiki/bankruptcy • Wikipedia. "Return on assets. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Return_on_assets • Wikipedia. "Cost of Goods Sold. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Cost%20 of%20 Goods%20 Sold • Wikipedia. "Gross margin. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Gross_margin • Wikipedia. "Return on equity. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Return_on_equity • Wikipedia. "Profit margin. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Profit_margin • Wiktionary. "profitability. " CC BY-SA 3. 0 http: //en. wiktionary. org/wiki/profitability • Open. Stax CNX. "Rudy Lopes, Profitability Ratios. September 17, 2013. " CC BY 3. 0 http: //cnx. org/content/m 15556/latest/ • Boundless Learning. "Boundless. " CC BY-SA 3. 0 http: //www. boundless. com//business/definition/financial-leverage Free to share, print, make copies and changes. Get yours at www. boundless. com
Financial Statements • Saylor. "BUS 101: Introduction to Business Readings and Workbook. " CC BY http: //www. saylor. org/site/wpcontent/uploads/2012/05/Bus 101 -Book-May 2011. pdf • Wikipedia. "Debit card. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Debit_card • Wikipedia. "Double-entry bookkeeping system. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Double-entry_bookkeeping_system • Wikipedia. "debit. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/debit • Wiktionary. "budget. " CC BY-SA 3. 0 http: //en. wiktionary. org/wiki/budget • Wikipedia. "Association of Government Accountants. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Association_of_Government_Accountants • Wikipedia. "Fund accounting. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Fund_accounting%23 Nonprofit_organizations • Wikipedia. "Governmental accounting. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Governmental_accounting • Wikipedia. "Governmental accounting. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Governmental%20 accounting • Wikimedia Foundation. "Financial reports. " CC BY-SA 3. 0 https: //wikimediafoundation. org/wiki/Financial_reports • Wikipedia. "Financial accounting. " CC BY-SA 3. 0 https: //en. wikipedia. org/wiki/Financial_accounting • Wikipedia. "Financial statement. " CC BY-SA 3. 0 https: //en. wikipedia. org/wiki/Financial_statement • Wikipedia. "Accounting. " CC BY-SA 3. 0 https: //en. wikipedia. org/wiki/Accounting • Wikipedia. "Financial Accounting Standards Board. " CC BY-SA 3. 0 https: //en. wikipedia. org/wiki/Financial_Accounting_Standards_Board • Wiktionary. "materiality. " CC BY-SA 3. 0 https: //en. wiktionary. org/wiki/materiality • Open. Stax CNX. "Basic Accounting Concepts. " CC BY 4. 0 http: //cnx. org/contents/l. V 1 rc 4 g 3@1. 5: o. OILx. Nru@1/Basic. Accounting-Concepts---De • Open. Stax CNX. "Financing Your Organization. " CC BY 4. 0 https: //cnx. org/contents/cq. Fz 5 Jn 2@4/Financing-Your-Organization- • Wiktionary. "Chronological. " CC BY-SA 3. 0 https: //en. wiktionary. org/wiki/chronological Free to share, print, make copies and changes. Get yours at www. boundless. com • Wikipedia. "double-entry bookkeeping. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/double-entry%20 bookkeeping
Financial Statements • Wiktionary. "accounting. " CC BY-SA 3. 0 http: //en. wiktionary. org/wiki/accounting • Wikipedia. "Management accounting. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Management_accounting%23 An_alternative_view • Wikipedia. "Financial statements. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Financial%20 statements • Wikipedia. "Accountancy. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Accountancy • Open. Stax CNX. "Peter Baskerville, Basic Accounting Concepts - Definitions 1. September 17, 2013. " CC BY 3. 0 http: //cnx. org/content/m 19140/latest/ • Wikipedia. "Cost of goods sold. " CC BY-SA 3. 0 https: //en. wikipedia. org/wiki/Cost_of_goods_sold • Wikipedia. "Income statement. " CC BY-SA 3. 0 https: //en. wikipedia. org/wiki/Income_statement • Wiktionary. "overhead. " CC BY-SA 3. 0 https: //en. wiktionary. org/wiki/overhead • Wiktionary. "homogenous. " CC BY-SA 3. 0 https: //www. boundless. com/business/textbooks/boundless-businesstextbook/financial-statements-18/the-income-statement-112/cost-of-goods-sold-527 -7915/issues/new/ • Wikibooks. "Accountancy - Cost Flow Assumptions. " CC BY-SA 3. 0 https: //en. wikibooks. org/wiki/Accountancy/Cost_Flow_Assumptions • Wikipedia. "FIFO and LIFO accounting. " CC BY-SA 3. 0 https: //en. wikipedia. org/wiki/FIFO_and_LIFO_accounting • Wikipedia. "Debt. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Debt • Wikipedia. "Debt to equity ratio. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Debt_to_equity_ratio • Wikipedia. "Debt ratio. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Debt_ratio • Wiktionary. "Interest. " CC BY-SA 3. 0 http: //en. wiktionary. org/wiki/Interest • Wiktionary. "amortization. " CC BY-SA 3. 0 http: //en. wiktionary. org/wiki/amortization • Wiktionary. "debt. " CC BY-SA 3. 0 http: //en. wiktionary. org/wiki/debt • Wikipedia. "Debt service coverage ratio. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Debt_service_coverage_ratio • Saylor. "BUS 101: Introduction to Business Readings and Workbook. " CC BY http: //www. saylor. org/site/wp. Free to share, print, make copies and changes. Get yours at www. boundless. com content/uploads/2012/05/Bus 101 -Book-May 2011. pdf
Financial Statements • Wikipedia. "Financial ratio. " CC BY-SA 3. 0 https: //en. wikipedia. org/wiki/Financial_ratio • Wikipedia. "Operating leverage. " CC BY-SA 3. 0 https: //en. wikipedia. org/wiki/Operating_leverage#DOL_and_Operating_income • Wikipedia. "Days sales outstanding. " CC BY-SA 3. 0 https: //en. wikipedia. org/wiki/Days_sales_outstanding • Wikipedia. "Asset turnover. " CC BY-SA 3. 0 https: //en. wikipedia. org/wiki/Asset_turnover • Wikipedia. "Inventory turnover. " CC BY-SA 3. 0 https: //en. wikipedia. org/wiki/Inventory_turnover • Wikipedia. "Receivables turnover ratio. " CC BY-SA 3. 0 https: //en. wikipedia. org/wiki/Receivables_turnover_ratio • Wikipedia. "Cash conversion cycle. " CC BY-SA 3. 0 https: //en. wikipedia. org/wiki/Cash_conversion_cycle • Wikipedia. "Debtor collection period. " CC BY-SA 3. 0 https: //en. wikipedia. org/wiki/Debtor_collection_period • Open. Stax CNX. "Understanding Financial Statements. " CC BY-SA 3. 0 https: //www. google. com/url? sa=t&rct=j&q=&esrc=s&source=web&cd=9&ved=0 ah. UKEwj. K 46 CJz. LPOAh. XDJh 4 KHbw. UDt 8 QFgh PMAg&url=https%3 A%2 F%2 Flegacystaging 5. cnx. org%2 Fcontent%2 Fm 10084%2 F 1. 1%2 F%3 Fformat%3 Dpdf&usg=AFQj. CNGn. JXFEMG 5 A 4 r. Ug 4 Ebj. BGhxr. A 5 XJQ& sig 2=c. Jb. FWa. SJ 4 Ao 5 s. Qr 8 NZp. CRQ • Wikipedia. "depreciation. " CC BY-SA 3. 0 https: //en. wiktionary. org/wiki/depreciation • Wiktionary. "Profitability. " CC BY-SA 3. 0 https: //en. wiktionary. org/wiki/profitability • Wikimedia. "Cascadia Wikimedians User Group Income Statement. " CC BY-SA 3. 0 https: //upload. wikimedia. org/wikipedia/commons/a/a 7/Cascadia_Wikimedians_User_Group__Income_statement_as_of_Dec_31%2 C_2015. jpg • Wikipedia. "Income Statement. " CC BY-SA 3. 0 https: //en. wikipedia. org/wiki/Income_statement • Wikipedia. "Accountancy. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Accountancy • Wiktionary. "GAAP. " CC BY-SA 3. 0 http: //en. wiktionary. org/wiki/GAAP • Open. Stax CNX. "Peter Baskerville, Basic Accounting Concepts - Definitions 1. September 17, 2013. " CC BY 3. 0 http: //cnx. org/content/m 19140/latest/ • Boundless Learning. "Boundless. " CC BY-SA 3. 0 http: //www. boundless. com//finance/definition/ifrs Free to share, print, make copies and changes. Get yours at www. boundless. com • Wikipedia. "Dividend yield. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Dividend_yield
Financial Statements • Wiktionary. "stockholder. " CC BY-SA 3. 0 http: //en. wiktionary. org/wiki/stockholder • Wikipedia. "Dividend payout ratio. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Dividend_payout_ratio • Wiktionary. "dividend. " CC BY-SA 3. 0 http: //en. wiktionary. org/wiki/dividend • Wikipedia. "PE ratio. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/PE_ratio • Open. Stax CNX. "Rudy Lopes, Dividend and Market Value Ratios. September 17, 2013. " CC BY 3. 0 http: //cnx. org/content/m 15611/latest/ • Wikipedia. "Generally Accepted Accounting Principles (United States). " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Generally_Accepted_Accounting_Principles_(United_States) • Wikipedia. "10 K. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/10 K • Wikipedia. "10 Q. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/10 Q • Saylor. "BUS 101: Introduction to Business Readings and Workbook. " CC BY http: //www. saylor. org/site/wpcontent/uploads/2012/05/Bus 101 -Book-May 2011. pdf • Wikipedia. "Income Statement. " CC BY-SA 3. 0 http: //en. wikipedia. org/wiki/Income_Statement • Wiktionary. "income statement. " CC BY-SA 3. 0 http: //en. wiktionary. org/wiki/income_statement • Wiktionary. "goodwill. " CC BY-SA 3. 0 http: //en. wiktionary. org/wiki/goodwill • Wiktionary. "depreciation. " CC BY-SA 3. 0 http: //en. wiktionary. org/wiki/depreciation Free to share, print, make copies and changes. Get yours at www. boundless. com
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