Description
Through a mixture of concepts and examples, the second edition of this book demystifies the variety of elements of financial accounting and uncovers the need-to-know information for certification in this field. This book covers the two aspects of financial statement analysis, namely quantitative and non-quantitative analysis. Unique to the second edition, the book will also cover Non-GAA- metrics and valuation accounting. Concluding with helpful and updated case studies, the book will appeal to students and academics of financial accounting.
Table of Contents
Part 1. Overview of Financial Statements and the Statement of Position.- Chapter 1. Overview of Financial Statements.- Chapter 2. Cash and Cash Equivalents.- Chapter 3. Short-Term Assets: Inventories.- Chapter 4. Account Receivables.- Chapter 5. Pre-Paid Expenses, Unearned Income and Other Current Assets.- Chapter 6. Short-Term Liabilities and Working Capital.- Chapter 7. Long-Term Assets: Plant, Property and Equipment.- Chapter 8. Long Term Assets: Intangibles.- Chapter 9. Long-Term Liabilities: Leases.- Chapter 10. Long-Term Liabilities: Pension and Post-Retirement Liabilities.- Chapter 11. Shareholders’ Equity.- Part 2. The Statement of Income.- Chapter 12. Analysis of the Statement of Income.- Chapter 13. Other Comprehensive Income.- Chapter 14. The Sub-Statement of Retained Earnings.- Chapter 15. The Computation of the Taxable Income.- Part 3. The Statement of Cash Flows and Financial Ratios.- Chapter 16. Analysis of the Statements of Cash Flows.- Chapter 17. Financial Ratios Analysis.- Part 4. Pro-Forma Financial Statements.- Chapter 18. Forecasting Financial Statements’ Analysis.- Part 5. Consolidated Financial Statements.- Chapter 19. Foreign Currency Accounting.- Chapter 20. Consolidated Financial Statements.- Chapter 21. Segment and Intermediary Financial Statements.- Chapter 22. IFRS and GAAP.- Part 6. Case Study.- Chapter 23. Apple and Microsoft Case Study.- Part 6: Non-GAAP Reporting & Earnings Management.- Chapter 24. Non-GAAP Reporting.- Chapter 25. Earnings Management through Excessive Reserves and Provisions.- Part 7: Valuation.- Chapter 26. Valuation Accounting.
