| 000 -LEADER |
|---|
| fixed length control field |
10511cam a2202353 i 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
998797 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
180207s20162016enk a b 001 0 tur d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781292101552 |
| Qualifying information |
(paperback) |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
TR-IsMEF |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
TR-IsMEF |
| 041 0# - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 049 ## - LOCAL HOLDINGS (OCLC) |
|---|
| Holding library |
TR-IsMEF |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5681.B2 |
| Item number |
F73 2016 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Fraser, Lyn M., |
| Relator term |
author. |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Understanding financial statements / |
| Statement of responsibility, etc. |
Lyn M. Fraser, Aileen Ormiston. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Eleventh edition / Global editition. |
| 264 1# - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Harlow : |
| Name of producer, publisher, distributor, manufacturer |
Pearson, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2016. |
| 264 4# - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
©2016 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
304 pages : |
| Other physical details |
illustrations, map ; |
| Dimensions |
23 cm. |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
unmediated |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
volume |
| Source |
rdacarrier |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographical references and index. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
An Analytical Approach to Understanding and Interpreting Business Financial Statements Understanding Financial Statements improves the student's ability to translate a financial statement into a meaningful map for business decisions. The material covered in each chapter helps students approach financial statements with enhanced confidence and understanding of a firm's historical, current, and prospective financial condition and performance. The Eleventh Edition includes new case studies based on existing companies and enhanced learning tools to help students quickly grasp and apply the materials. Fraser and Ormiston presents material in an engaging fashion that helps readers make sense of complex financial information, leading to intelligent (and profitable!) decision-making. |
| 650 0# - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Financial statements |
| 650 0# - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Corporation reports |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Ormiston, Aileen, |
| Relator term |
author. |
| 900 ## - EQUIVALENCE OR CROSS-REFERENCE-PERSONAL NAME [LOCAL, CANADA] |
|---|
| Personal name |
MEF Üniversitesi Kütüphane katalog kayıtları RDA standartlarına uygun olarak üretilmektedir / MEF University Library Catalogue Records are Produced Compatible by RDA Rules |
| 910 ## - USER-OPTION DATA (OCLC) |
|---|
| User-option data |
Çağlayan |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Koha item type |
Books |
| Koha issues (borrowed), all copies |
1 |
| 970 01 - REFERENCES |
|---|
| unimportant Title |
Preface to the eleventh edition, |
| Pages |
10. |
| 970 01 - REFERENCES |
|---|
| unimportant Title |
Organization of the eleventh edition, |
| Pages |
11. |
| 970 01 - REFERENCES |
|---|
| unimportant Title |
Uses for the eleventh edition, |
| Pages |
13. |
| 970 01 - REFERENCES |
|---|
| unimportant Title |
Acknowledgments, |
| Pages |
14. |
| 970 01 - REFERENCES |
|---|
| unimportant Title |
About the author, |
| Pages |
16. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Chapter 1 Financial statements: an overview, |
| Pages |
17. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Map or maze, |
| Pages |
17. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Usefulness, |
| Pages |
20. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Volume of information, |
| Pages |
20. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Global economy, |
| Pages |
23. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Where to find a company's financial statements, |
| Pages |
24. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
The financial statements, |
| Pages |
24. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Notes to the financial statements, |
| Pages |
24. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Auditor's report, |
| Pages |
26. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Financial reporting reforms, |
| Pages |
27. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Management discussion and analysis, |
| Pages |
28. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Five-year summary of selected financial data and market data, |
| Pages |
30. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Pandora (a.k.a. "PR Fluff), |
| Pages |
30. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Proxy statement, |
| Pages |
31. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Missing and hard-to-find information, |
| Pages |
31. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Characteristics, assumptions, principles and basis of accounting, |
| Pages |
32. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Complexities and the quality of financial reporting, |
| Pages |
33. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Accounting choices, |
| Pages |
33. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Timing of revenue and expense recognition, |
| Pages |
34. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Discretionary items, |
| Pages |
35. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
The journey through the maze continues, |
| Pages |
35. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Appendix 1A Sage Inc., |
| Pages |
36. |
| 970 01 - REFERENCES |
|---|
| unimportant Title |
Self-test, |
| Pages |
48. |
| 970 01 - REFERENCES |
|---|
| unimportant Title |
Study questions and problems, |
| Pages |
51. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Intel case, |
| Pages |
52. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Applied materials comprehensive analysis case using the financial statement analysis template, |
| Pages |
53. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Mattel Inc., |
| Pages |
54. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Biolase, Inc., |
| Pages |
55. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Chapter 2 The balance sheet, |
| Pages |
63. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Financial condition, |
| Pages |
64. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Consolidation, |
| Pages |
64. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Balance sheet date, |
| Pages |
64. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Comparative data, |
| Pages |
66. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Balance sheet format, |
| Pages |
66. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Common-size balance sheet, |
| Pages |
66. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Assets, |
| Pages |
67. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Current assets, |
| Pages |
67. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Cash and cash equivalents, |
| Pages |
69. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Marketable securities, |
| Pages |
69. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Accounts receivable, |
| Pages |
69. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Inventories, |
| Pages |
72. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Inventory accounting methods, |
| Pages |
73. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Prepaid expenses, |
| Pages |
76. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Property, plant, and equipment, |
| Pages |
76. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Straight line, |
| Pages |
77. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Accelerated, |
| Pages |
77. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Goodwill, |
| Pages |
79. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Other assets, |
| Pages |
79. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Liabilities, |
| Pages |
80. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Current liabilities, |
| Pages |
80. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Accounts payable, |
| Pages |
80. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Short-term debt, |
| Pages |
81. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Current maturities of long-term debt, |
| Pages |
81. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Accrued liabilities, |
| Pages |
81. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Unearned revenue or deferred credits, |
| Pages |
82. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Deferred federal income taxes, |
| Pages |
83. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Long-term debt, |
| Pages |
86. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Capital lease obligations, |
| Pages |
86. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Pensions and postretirement benefits, |
| Pages |
87. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Commitments and contingencies, |
| Pages |
88. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Stockholders' equity, |
| Pages |
88. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Common stock, |
| Pages |
89. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Additional paid-in capital, |
| Pages |
89. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Retained earnings, |
| Pages |
90. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Other equity accounts, |
| Pages |
90. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Quality of financial reporting-the balance sheet, |
| Pages |
91. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Other balance sheet items, |
| Pages |
92. |
| 970 01 - REFERENCES |
|---|
| unimportant Title |
Self-test, |
| Pages |
92. |
| 970 01 - REFERENCES |
|---|
| unimportant Title |
Study questions and problems, |
| Pages |
97. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Intel case, |
| Pages |
102. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Applied materials comprehensive analysis case using the financial statement analysis template, |
| Pages |
103. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Walgreen Co. and subsidiaries, |
| Pages |
104. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Hydrogenics corporation, |
| Pages |
108. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Chapter 3 Income statement and statement of stockholders' equity, |
| Pages |
119. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
The income statement, |
| Pages |
120. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Common-size income statement, |
| Pages |
122. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Net sales, |
| Pages |
122. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Cost of goods sold, |
| Pages |
124. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Gross profit, |
| Pages |
124. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Operating expense, |
| Pages |
127. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Operating profit, |
| Pages |
130. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Other income (expense), |
| Pages |
130. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Equity earnings, |
| Pages |
131. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Earnings before income taxes/effective tax rate, |
| Pages |
132. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Special items, |
| Pages |
133. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Net earnings, |
| Pages |
134. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Earnings per common share, |
| Pages |
134. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Comprehensive income, |
| Pages |
134. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
The statement of stockholders' equity, |
| Pages |
136. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Earnings quality, cash flow, and segmental accounting, |
| Pages |
137. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Appendix 3A A guide to earnings quality, |
| Pages |
139. |
| 970 01 - REFERENCES |
|---|
| unimportant Title |
Self-test, |
| Pages |
157. |
| 970 01 - REFERENCES |
|---|
| unimportant Title |
Study questions and problems, |
| Pages |
161. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Intel case, |
| Pages |
164. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Applied materials comprehensive analysis case using the financial statement analysis template, |
| Pages |
165. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Logitech international S.A., |
| Pages |
166. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Hydrogenics corporation, |
| Pages |
170. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Chapter 4 Statement of cash flows, |
| Pages |
177. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Why cash flows is important: an example, |
| Pages |
178. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Statement of cash flows: basic principle, |
| Pages |
179. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Preparing a statement of cash flows, |
| Pages |
181. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Calculating cash flow from operating activities, |
| Pages |
186. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Indirect method, |
| Pages |
186. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Cash flow from investing activities, |
| Pages |
189. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Cash flow from financing activities, |
| Pages |
189. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Change in cash, |
| Pages |
190. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Analyzing the statement of cash flows, |
| Pages |
191. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Cash flow from operations, |
| Pages |
191. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Nocash corporation, |
| Pages |
192. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Sage Inc. Analysis of the statement of cash flows, |
| Pages |
194. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Sage Inc. Analysis cash flow from operating activities, |
| Pages |
194. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Summary analysis of the statement of cash flows, |
| Pages |
195. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Analysis of cash inflows, |
| Pages |
196. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Analysis of cash outflows, |
| Pages |
197. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Qualitative issues relating to the statement of cash flows, |
| Pages |
198. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Are we there yet?, |
| Pages |
199. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Appendix 4A Statement of cash flows-direct method, |
| Pages |
200. |
| 970 01 - REFERENCES |
|---|
| unimportant Title |
Self-test, |
| Pages |
204. |
| 970 01 - REFERENCES |
|---|
| unimportant Title |
Study questions and problems, |
| Pages |
207. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Intel case, |
| Pages |
214. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Applied materials comprehensive analysis case using the financial statement analysis template, |
| Pages |
215. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Avnet Inc., |
| Pages |
216. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Hydrogenics corporation, |
| Pages |
218. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Chapter 5 The analysis of financial statements, |
| Pages |
220. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Objectives of analysis, |
| Pages |
221. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Sources of information, |
| Pages |
222. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Proxy statement, |
| Pages |
222. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Auditor's report, |
| Pages |
222. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Management discussion and analysis, |
| Pages |
223. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Supplementary schedules, |
| Pages |
223. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Form 10-K and form 10-Q, |
| Pages |
223. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Other sources, |
| Pages |
223. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Tools and techniques, |
| Pages |
225. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Common-size financial statements, |
| Pages |
226. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Key financial ratios, |
| Pages |
226. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Liquidity ratios: short-term solvency, |
| Pages |
227. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Cash conversion cycle or net trade cycle, |
| Pages |
232. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Activity ratios: asset liquidity, asset management efficiency, |
| Pages |
232. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Leverage ratios: debt financing and coverage, |
| Pages |
234. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Profitability ratios: overall efficiency and performance, |
| Pages |
237. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Market ratios, |
| Pages |
239. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Analyzing the data, |
| Pages |
241. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Background: economy, industry, and firm, |
| Pages |
242. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Short-term liquidity, |
| Pages |
243. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Operating efficiency, |
| Pages |
245. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Capital structure and long-term solvency, |
| Pages |
245. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Profitability, |
| Pages |
249. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Relating the ratios-the du pont system, |
| Pages |
250. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Projections and pro forma statements, |
| Pages |
252. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Summary of analysis, |
| Pages |
252. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Financial statements: a map, |
| Pages |
253. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Appendix 5A The analysis of segmental data, |
| Pages |
255. |
| 970 01 - REFERENCES |
|---|
| unimportant Title |
Self-test, |
| Pages |
260. |
| 970 01 - REFERENCES |
|---|
| unimportant Title |
Study questions and problems, |
| Pages |
266. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Intel case, |
| Pages |
272. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Applied materials comprehensive analysis case using the financial statement analysis template, |
| Pages |
273. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Facebook, Inc., |
| Pages |
274. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Hydrogenics corporation, |
| Pages |
284. |
| 970 01 - REFERENCES |
|---|
| unimportant Title |
Appendixes. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Summary of financial ratios, |
| Pages |
285. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Solutions to self-tests, |
| Pages |
288. |
| 970 01 - REFERENCES |
|---|
| unimportant Title |
Glossary, |
| Pages |
290. |
| 970 01 - REFERENCES |
|---|
| unimportant Title |
Index, |
| Pages |
299. |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
KOHA |