Financial Reporting And Analysis Tutorial

Introduction To Financial Reporting

• Generally Accepted Accounting Principles (gaap)
• Additional Input— American Institute Of Certified Public Accountants (aicpa)
• Emerging Issues Task Force (eitf)
• Traditional Assumptions Of The Accounting Model

Introduction To Financial Statements And Other Financial Reporting Topics

• Forms Of Business Entities
• The Financial Statements
• The Accounting Cycle
• Auditor's Report
• Summary Annual Report
• The Efficient Market Hypothesis
• Ethics
• Harmonization Of International Accounting Standards
• Consolidated Statements
• Accounting For Business Combinations

Balance Sheet

• Basic Elements Of The Balance Sheet
• Statement Of Stockholders Equity
• Problems In Balance Sheet Presentation

Income Statement

• Basic Element Of The Income Statement
• Special Income Statement Items
• Earnings Per Share
• Retained Earnings
• Dividends And Stock Splits
• Legality Of Distributions To Stockholders
• Comprehensive Income

Basics Of Analysis

• Ratio Analysis
• Common-size Analysis (vertical And Horizontal)
• Year-to-year Change Analysis
• Financial Statement Variations By Type Of Industry
• Comparisons
• Other Library Sources
• The User Of Financial Statements

Liquidity Of Short-term Assets; Related Debt-paying Ability

• Current Assets,current Liabilities,and The Operating Cycle
• Current Assets Compared With Current Liabilities
• Other Liquidity Consideratioins

Long-term Debt-paying Ability

• Income Statement Consideration When Determining Long-term Debt-paying Ability
• Balance Sheet Consideration When Determining Long-term Debt-paying Ability
• Special Items That Influence A Firm's Long-term Dept-paying Ability

Profitability

• Profitability Measures
• Trends In Profitability
• Segment Reporting
• Gains And Losses From Prior Period Adjustments
• Comprehensive Income Reporting
• Interim Reports

For The Investor

• Leverage And Its Effects On Earnings
• Earnings Per Common Share
• Price/earnings Ratio
• Percentage Of Earnings Retained
• Dividend Payout
• Dividend Yield
• Book Value Per Share
• Stock Options
• Stock Appreciation Rights

Statement Of Cash Flows

• Basic Elements Of The Statement Of Cash Flows
• Financial Ratios And The Statement Of Cash Flows
• Alternative Cash Flow
• Procedures For Development Of The Statement Of Cash Flows

Summary Analysis-nike, Inc. (includes 1999 Financial Statements)

• Nike-background Information
• Analysis Of Nike

Expanded Analysis

• Financial Ratios By Perceived By Commercial Loan Departments
• Financial Ratios As Perceived By Corporate Controllers
• Financial Ratios As Perceived By Certified Public Accountants
• Financial Ratios As Perceived By Chartered Financial Analyst
• Financial Ratios Used In Annual Reports
• Degree Of Conservatism And Quality Of Earnings
• Forecasting Financial Failure
• Analytical Review Procedures
• Management's Use Of Analysis
• Use Of Lifo Reserves
• Graphing Financial Information

Special Industries: Banks, Utilities, Oil And Gas, Transportation, Insurance, Real Estate Companies

• Banks
• Electric Utilities
• Oil And Gas
• Components Of The Transportation Industry
• Insurance Services
• Real Estate Companies

Personal Financial Statements And Accounting For Governments And Not-for-profit Organizations

• Personal Financial Statements
• Accounting For Governments
• Accounting For Not - For - Profit Organizations Other Than Governments

Financial Reporting And Analysis Interview Questions