Using accounting information pdf free download

Using accounting information pdf free download

Table of Contents

Join Telegram channel

Using accounting information pdf free download

Using Accounting Information
© 2009 Larry M. Walther, under nonexclusive license to Christopher J. Skousen &
Ventus Publishing ApS. All material in this publication is copyrighted, and the exclusive
property of Larry M. Walther or his licensors (all rights reserved).
ISBN 978-87-7681-490-8


Part 1. Financial Reporting and Concepts

1. Special Reporting Situations
1.1 Corrections of Errors
1.2 Discontinued Operations
1.3 Extraordinary Items
1.4 Changes in Accounting Methods
1.5 Other Comprehensive Income
1.6 Recap
1.8 Return on Assets
2. Earnings per Share, Price Earnings Ratios, Book Value per
Share, and Dividend Rates
2.1 Basic EPS
2.2 Diluted EPS
2.3 Subdividing EPS Amounts
2.4 Price Earnings Ratio
2.5 Book Value per Share
2.6 Calculating Book Value per Share
2.7 Dividend Rates and Payout Ratios
2.8 Return on Equity
3. Objectives of Financial Reporting
3.1 Objectives

4. Qualitative Characteristics of Accounting
4.1 Understandability
4.2 Threshold Issues
4.3 Other Concepts
5. The Development of GAAP
5.1 The Audit Function
5.2 The Development of GAAP
5.3 The 1929 Stock Crash and Great Depression
5.4 The Securities and Exchange Commission
5.5 The FASB and its Predecessors
5.6 A More Recent Crisis of Reporting Confi dence
5.7 Sarbanes-Oxley
6. Key Assumptions
6.1 Entity Assumption
6.2 Going-Concern Assumption
6.3 Periodicity Assumption
6.4 Monetary Unit Assumption
6.5 Stable Currency Assumption
6.6 What do you Think?
7. Global Accounting Issues
7.1 Issues in International Trade
7.2 Global Subsidiaries
7.3 Global Trading Transactions

Part 2. Financial Analysis and the Statement of Cash Flows

8. Financial Statement Analysis
8.1 Comprehensive Illustration
8.2 Balance Sheet
8.3 Income Statement
8.4 Statement of Retained Earnings
8.5 Ratios for Emerson Corporation as of December 31, 20×5
8.6 Trend Analysis
9. Cash Flows and the Cash Flow Statement
9.1 The Statement of Cash Flows
9.2 Cash and Cash Equivalents
10. Operating, Investing and Financing Activities
10.1 Investing Activities
10.2 Financing Activities
11. Noncash Investing and Financing Activities
12. Direct Approach to the statement of Cash Flows
12.1 Methods to Prepare a Statement of Cash Flows
12.2 Operating Activities
12.3 Investing Activities

12.4 Financing Activities
12.5 Cash Flow Recap
12.6 Noncash Investing/Financing Activities
12.7 Reconciliation of Income to Operating Cash Flows
13. Indirect Approach to Presenting Operating Activities
14. Using a Worksheet to Prepare a Statement of Cash Flow

You Can Download Click Here :

The Using accounting information pdf free download from the category of Finance & Comerce Books, If you want to This Book Then Click Download button and wait few seconds. All kinds of NCERT books/Solution,Regional Novel and Other College/University books are available in this website. Browse and read/download your favourate Books…..

Reference by
Download free eBooks at


Leave a Comment

Your email address will not be published. Required fields are marked *

Scroll to Top