目次
Chapter 1: IntroductionNike, Under Armour, AdidasWHAT IS ACCOUNTING?THE FOUR FINANCIAL STATEMENTSTHE BALANCE SHEETTHE INCOME STATEMENTSTATEMENT OF STOCKHOLDERSâ EQUITYSTATEMENT OF CASH FLOWSGENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP)Historical Cost PrincipleINTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)RATIO ANALYSISDebt RatioAsset Turnover RatioReturn on Sales (ROS) RatioReturn on Assets (ROA) RatioTREND ANALYSISCOMMON-SIZE STATEMENTSACTIVITIESChapter 2: Balance SheetThe Walt Disney Company, News Corp, Time WarnerINTRODUCTIONUNDERSTANDING THE WALT DISNEY COMPANYâ S BALANCE SHEETCurrent AssetsNoncurrent AssetsCurrent LiabilitiesNoncurrent LiabilitiesINTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)DEBT VERSUS EQUITYANALYZING THE BALANCE SHEETLiquidity: Current RatioSolvency: Debt RatioTrend AnalysisCommon-size Balance SheetACTIVITIESChapter 3: Income StatementAmazon.com, Sears Holdings, eBay, StarbucksINTRODUCTIONUNDERSTANDING AMAZON.COMâ S INCOME STATEMENTSTEP ONE: REVENUES â COST OF SALES = GROSS PROFITRevenues and Revenue RecognitionExpenses and the Matching PrincipleSTEP TWO: GROSS PROFIT â OPERATING EXPENSES = OPERATING INCOMESTEP THREE: OPERATING INCOME +/- NONOPERATING REVENUES AND EXPENSES = INCOME BEFORE INCOME TAX STEP FOUR: INCOME BEFORE INCOME TAX â PROVISION FOR INCOME TAX = INCOME FROM CONTINUING OPERATIONS STEP FIVE: INCOME FROM CONTINUING OPERATIONS +/- NONRECURRING ITEMS = NET INCOMEANALYZING THE INCOME STATEMENTReturn on SalesAsset Turnover RatioReturn on AssetsGross Profit MarginTrend AnalysisCommon-Size AnalysisACTIVITIESChapter 4: Statement of Stockholdersâ EquityFreeport-McMoRan Copper & GoldINTRODUCTIONSTOCKHOLDERSâ EQUITY ON THE BALANCE SHEETSTATEMENT OF STOCKHOLDERSâ EQUITYTREASURY STOCKRETAINED EARNINGSOTHER COMPREHENSIVE INCOMESTOCK SPLITS & STOCK DIVIDENDSRETURN ON EQUITYFINANCIAL LEVERAGE RATIOTIMES INTEREST EARNED RATIOEARNINGS PER SHAREDIVIDEND RATEPRICE EARNINGS RATIOACTIVITIESChapter 5: Statement of Cash FlowsCedar Fair, L.P.INTRODUCTIONTHREE CATEGORIES OF CASH FLOWSFinancing ActivitiesInvesting ActivitiesOperating ActivitiesOperating Activitiesâ The Direct MethodOperating Activitiesâ The Indirect MethodINTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)ANALYZING THE STATEMENT OF CASH FLOWSFree Cash FlowCash Flow AdequacyCash Flow LiquidityQuality of Income ACTIVITIESChapter 6: Specific AccountsResearch in Motion Limited, Motorola Mobility, Inc.INTRODUCTIONCASH AND CASH EQUIVALENTSINVESTMENTSACCOUNTS RECEIVABLEAccounts Receivable TurnoverAccounts Receivable DaysINVENTORYSpecific IdentificationFirst-In, First-OutLast-In, First-OutInternational Financial Reporting StandardsGross Profit MarginInventory TurnoverInventory DaysPROPERTY, PLANT, AND EQUIPMENTStraight-Line DepreciationDouble-Declining Balance DepreciationComparing Straight-Line with Double-Declining BalanceGains and Losses on Sale of PPEInternational Financial Reporting StandardsCURRENT AND LONG-TERM LIABILITIESACTIVITIESChapter 7: The Accounting CycleINTRODUCTIONTHE 10-STEP ACCOUNTING CYCLEANALYZE TRANSACTIONS USING THE ACCOUNTING EQUATIONPREPARE JOURNAL ENTRIES USING DEBITS AND CREDITSStep 1: Analyze and Prepare Transaction Journal Entries (TJEs) Step 2: Post TJEs to the LedgerStep 3: Prepare the Unadjusted Trial BalanceStep 4: Prepare Adjusting Journal Entries (AJEs)Step 5: Post AJEs to the LedgerStep 6: Prepare the Adjusted Trial Balance Step 7: Prepare the Financial StatementsStep 8: Prepare Closing Journal Entries (CJEs)Step 9: Post CJEs to the LedgerStep 10: Prepare the Post-Closing Trial BalanceTRANSACTION JOURNAL ENTRIES OF A MERCHANDISE RETAILERMORE ADJUSTING JOURNAL ENTRIESACTIVITIESChapter 8: Comprehensive ReviewACTIVITIESChapter 9: Capstone ProjectACTIVITIESAPPENDIX Aâ FEATURED CORPORATIONSAPPENDIX Bâ RATIOSGLOSSARYINDEX
