'Financial statements' diaporamas de présentation

Special Saturday Session: Midterm Review Session Corporate Finance (GSBA 548) J. K. Dietrich, March 31, 2007 Midterm Examination Material through class of March 28 (LA) or March 27 (OCC) Includes text chapters 1, 2, 3, 4, 5, 7, 14, and 20, and other assigned readings

Evening MBA Finance Chap3 Problems 18.Using the Du Pont Identity   Y3K, Inc., has sales of $4,800, total assets of $2,685, and a debt–equity ratio of 1.20. If its return on equity is 16 percent, what is its net income?

Financial Analysis 2.1 Scope and Purpose 2.2 Financial Statements 2.3 Horizontal Analysis 2.4 Vertical Analysis 2.5 Ratio Analysis 2.6 Limitations of Ratios 2.7 Changes in Cash 2.8 Statement of Cash Flows Financial Analysis

Chapter 1: Financial Accounting and Its Economic Context Profit-seeking companies - managers prepare reports for owners of the companies. Owners and other interested parties (Users) - use reports to assess financial condition and performance of companies.

Independence Information from the Government Auditing Standards U.S. General Accounting Office Dr. Carlos E. Johnson, Chairman Oklahoma Accountancy Board General Standard

Fundamental Analysis versus Technical Analysis The key differences There are two general schools of stock analysis: fundamental and technical. Edited from http://daytrading.about.com Technical Analysis

Strategic Business Overview A Guide to Creating a Professional and Comprehensive Overview for Your Venture Revised 10/1/99 About this Guide...

Chapter 8 Accounts Receivable Receivables » refers to amounts due from individuals and companies. » are frequently classified as: Accounts receivable Notes receivable Other receivables » represents the amount due from the sale of goods or services to a customer.

Chapter 8 Chapter 8 Reporting and Analyzing Receivables After studying Chapter 8, you should be able to : Identify the different types of receivables. Explain how accounts receivable are recognized in the accounts. Describe the methods used to account for bad debts.

Chapters 3 and 4: The Mechanics of Financial Accounting I. Double Entry Accounting II. The Accounting Cycle A. General Journal Entries B. Adjusting Journal Entries C. Trial Balances D. Financial Statements E. Closing Journal Entries III. Worksheets

Receivables Chapter 9 Receivables Accounts receivable Notes receivable Design internal controls for receivables. Objective 1 Establishing Internal Control What are some controls over accounts receivable? Control over mail receipts Approval for write-off Separation of duties

Ch. 7: The Balance Sheet For: Dr. Landrum By: James Esch MNA 4325 What is a Balance Sheet? A balance sheet is a snapshot of one point in time. A balance sheet includes: Assets Liabilities Equity Assets = Liabilities + Equity The Balance Sheet Current Assets:

Non-Profit Finance 101 Staying in the Black Special Considerations In general, non-profit organizations may not: Generate profit but may hold funds in reserve to reinvest in the organization. Provide dividends to individual shareholders. Engage in activities deemed anti-competitive.

CONSOLIDATING COMPANIES AND GENERAL LEDGERS Presented by: Joe Petrich Activar, Inc. Overview Chart of Accounts Random Impossible to memorize chart of accounts Mapping Confusing Troubleshooting difficult. Overview Financial statements Overall layouts inconsistent

Identity Theft. What Is Identity Theft?. Unlawfully obtaining, possessing, transferring, or using identifying information of another person without the other person’s consent, and with the intent to harm or defraud another. Where We See Identity Theft. Credit Cards

Accounting - Chapter 13 Posting to General and Subsidiary Ledgers Ledgers General Ledger: a ledger with all accounts needed to prepare financial statements Subsidiary Ledgers: to eliminate a bulky ledger, subsidiary ledgers are kept for vendors and customers

AUDIT RESPONSIBILITIES AND OBJECTIVES SECTION 4 Overall Audit Objective According to the reporting standard and the handbook An audit is conducted in accordance with GAAS Express an opinion The essence of auditing is gathering evidence Why does the auditor gather evidence?

Completing the Accounting Cycle Lecture Four Prepare and use an accounting work sheet to complete the accounting cycle Close the revenue, expense and drawings accounts Correct typical accounting errors Reversing Entries Classify Assets & Liabilities

Fundamental Accounting Principles Wild/Larson/Chiappetta 18th Edition Chapter 1 Accounting in Business Conceptual Chapter Objectives C1: Explain the purpose and importance of accounting in the information age C2: Identify users and uses of accounting

Treasurer Roles, Responsibilities and Tasks What will I be learning in this course? Upon completion of the course you will… Know the responsibilities of the club treasurer as designated by Lions Clubs International Policy Be aware of the job responsibilities