I: Financial Statements and Ratio Analysis, and Forecasting
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- 1: Introduction
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- 1.1: Chapter One- Learning Outcomes
- 1.2: The Corporation
- 1.3: Business / Corporate Structure- The Management Organization
- 1.4: The Finance Function Within the Corporation
- 1.5: Capital Structure
- 1.6: Thinking Like an Economist- Abstraction
- 1.7: Abstraction- Absurd AND Necessary
- 1.8: Modes of Reasoning- Dialectical versus Analytic
- 1.9: Finance Style
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- 2: Financial Statements Analysis- The Balance Sheet
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- 2.1: Chapter Two- Learning Outcomes
- 2.2: The Finance in the Financial Statements
- 2.3: The Balance Sheet
- 2.4: Sample Bookkeeping Entries
- 2.5: Current Assets - Inventory and Accounts Receivable
- 2.6: Financial Claims Hierarchy
- 2.7: Interest Paid on Bonds and Dividends Paid on Stock
- 2.8: Bankruptcy
- 2.9: The Balance Sheet, Net Income, and the Common Shareholder
- 2.10: Corporate Goals
- 2.11: Words and Numbers (An Aside)
- 2.12: Chapter 2 Review Questions
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- 3: Financial Statements Analysis- The Income Statement
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- 3.1: Chapter Three- Learning Outcomes
- 3.2: The Income Statement
- 3.3: On Learning and Studying
- 3.4: Financial Statements- Interpretation
- 3.5: The Audit
- 3.6: Perpetual Inventory Accounting
- 3.7: Periodic Inventory Analysis- Ending Inventory and Cost of Goods Sold
- 3.8: Units to Numbers- FIFO and LIFO
- 3.9: Inventory Costing Calculations- A Closer Look at the COGS and Ending Inventory Computations
- 3.10: Inventory Accounting Issues- LIFO
- 3.11: LIFO Base Illustration
- 3.12: Accounting for Long-term Assets- Straight-Line Depreciation (For Reporting Purposes Only)
- 3.13: Accounting Entries for Depreciation
- 3.14: Accelerated Depreciation Methods- Sum-of-the-Years' Digits (For reporting purposes only)
- 3.15: Accelerated Depreciation Methods- Double/Declining Balance (For reporting purposes only)
- 3.16: Comparative Summary of Depreciation Methods
- 3.17: The Balance Sheet versus the Income Statement- A Summary
- 3.18: Chapter Three- Review Questions