000 10511cam a2202353 i 4500
001 998797
008 180207s20162016enk a b 001 0 tur d
020 _a9781292101552
_q(paperback)
040 _aTR-IsMEF
_beng
_erda
_cTR-IsMEF
041 0 _aeng
049 _aTR-IsMEF
050 0 0 _aHF5681.B2
_bF73 2016
100 1 _aFraser, Lyn M.,
_eauthor.
245 1 0 _aUnderstanding financial statements /
_cLyn M. Fraser, Aileen Ormiston.
250 _aEleventh edition / Global editition.
264 1 _aHarlow :
_bPearson,
_c2016.
264 4 _a©2016
300 _a304 pages :
_billustrations, map ;
_c23 cm.
336 _atext
_2rdacontent
337 _aunmediated
_2rdamedia
338 _avolume
_2rdacarrier
504 _aIncludes bibliographical references and index.
520 _aAn 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 _aFinancial statements
650 0 _aCorporation reports
700 1 _aOrmiston, Aileen,
_eauthor.
900 _aMEF Üniversitesi Kütüphane katalog kayıtları RDA standartlarına uygun olarak üretilmektedir / MEF University Library Catalogue Records are Produced Compatible by RDA Rules
910 _aÇağlayan
942 _2lcc
_cBKS
_01
970 0 1 _aPreface to the eleventh edition,
_p10.
970 0 1 _aOrganization of the eleventh edition,
_p11.
970 0 1 _aUses for the eleventh edition,
_p13.
970 0 1 _aAcknowledgments,
_p14.
970 0 1 _aAbout the author,
_p16.
970 1 2 _tChapter 1 Financial statements: an overview,
_p17.
970 1 2 _tMap or maze,
_p17.
970 1 1 _tUsefulness,
_p20.
970 1 1 _tVolume of information,
_p20.
970 1 1 _tGlobal economy,
_p23.
970 1 1 _tWhere to find a company's financial statements,
_p24.
970 1 1 _tThe financial statements,
_p24.
970 1 1 _tNotes to the financial statements,
_p24.
970 1 1 _tAuditor's report,
_p26.
970 1 1 _tFinancial reporting reforms,
_p27.
970 1 1 _tManagement discussion and analysis,
_p28.
970 1 1 _tFive-year summary of selected financial data and market data,
_p30.
970 1 1 _tPandora (a.k.a. "PR Fluff),
_p30.
970 1 1 _tProxy statement,
_p31.
970 1 1 _tMissing and hard-to-find information,
_p31.
970 1 1 _tCharacteristics, assumptions, principles and basis of accounting,
_p32.
970 1 2 _tComplexities and the quality of financial reporting,
_p33.
970 1 1 _tAccounting choices,
_p33.
970 1 1 _tTiming of revenue and expense recognition,
_p34.
970 1 1 _tDiscretionary items,
_p35.
970 1 2 _tThe journey through the maze continues,
_p35.
970 1 2 _tAppendix 1A Sage Inc.,
_p36.
970 0 1 _aSelf-test,
_p48.
970 0 1 _aStudy questions and problems,
_p51.
970 1 1 _tIntel case,
_p52.
970 1 1 _tApplied materials comprehensive analysis case using the financial statement analysis template,
_p53.
970 1 1 _tMattel Inc.,
_p54.
970 1 1 _tBiolase, Inc.,
_p55.
970 1 2 _tChapter 2 The balance sheet,
_p63.
970 1 2 _tFinancial condition,
_p64.
970 1 1 _tConsolidation,
_p64.
970 1 1 _tBalance sheet date,
_p64.
970 1 1 _tComparative data,
_p66.
970 1 1 _tBalance sheet format,
_p66.
970 1 1 _tCommon-size balance sheet,
_p66.
970 1 2 _tAssets,
_p67.
970 1 1 _tCurrent assets,
_p67.
970 1 1 _tCash and cash equivalents,
_p69.
970 1 1 _tMarketable securities,
_p69.
970 1 1 _tAccounts receivable,
_p69.
970 1 1 _tInventories,
_p72.
970 1 1 _tInventory accounting methods,
_p73.
970 1 1 _tPrepaid expenses,
_p76.
970 1 1 _tProperty, plant, and equipment,
_p76.
970 1 1 _tStraight line,
_p77.
970 1 1 _tAccelerated,
_p77.
970 1 1 _tGoodwill,
_p79.
970 1 1 _tOther assets,
_p79.
970 1 2 _tLiabilities,
_p80.
970 1 1 _tCurrent liabilities,
_p80.
970 1 1 _tAccounts payable,
_p80.
970 1 1 _tShort-term debt,
_p81.
970 1 1 _tCurrent maturities of long-term debt,
_p81.
970 1 1 _tAccrued liabilities,
_p81.
970 1 1 _tUnearned revenue or deferred credits,
_p82.
970 1 1 _tDeferred federal income taxes,
_p83.
970 1 1 _tLong-term debt,
_p86.
970 1 1 _tCapital lease obligations,
_p86.
970 1 1 _tPensions and postretirement benefits,
_p87.
970 1 1 _tCommitments and contingencies,
_p88.
970 1 2 _tStockholders' equity,
_p88.
970 1 1 _tCommon stock,
_p89.
970 1 1 _tAdditional paid-in capital,
_p89.
970 1 1 _tRetained earnings,
_p90.
970 1 1 _tOther equity accounts,
_p90.
970 1 2 _tQuality of financial reporting-the balance sheet,
_p91.
970 1 2 _tOther balance sheet items,
_p92.
970 0 1 _aSelf-test,
_p92.
970 0 1 _aStudy questions and problems,
_p97.
970 1 1 _tIntel case,
_p102.
970 1 1 _tApplied materials comprehensive analysis case using the financial statement analysis template,
_p103.
970 1 1 _tWalgreen Co. and subsidiaries,
_p104.
970 1 1 _tHydrogenics corporation,
_p108.
970 1 2 _tChapter 3 Income statement and statement of stockholders' equity,
_p119.
970 1 2 _tThe income statement,
_p120.
970 1 1 _tCommon-size income statement,
_p122.
970 1 1 _tNet sales,
_p122.
970 1 1 _tCost of goods sold,
_p124.
970 1 1 _tGross profit,
_p124.
970 1 1 _tOperating expense,
_p127.
970 1 1 _tOperating profit,
_p130.
970 1 1 _tOther income (expense),
_p130.
970 1 1 _tEquity earnings,
_p131.
970 1 1 _tEarnings before income taxes/effective tax rate,
_p132.
970 1 1 _tSpecial items,
_p133.
970 1 1 _tNet earnings,
_p134.
970 1 1 _tEarnings per common share,
_p134.
970 1 1 _tComprehensive income,
_p134.
970 1 2 _tThe statement of stockholders' equity,
_p136.
970 1 2 _tEarnings quality, cash flow, and segmental accounting,
_p137.
970 1 2 _tAppendix 3A A guide to earnings quality,
_p139.
970 0 1 _aSelf-test,
_p157.
970 0 1 _aStudy questions and problems,
_p161.
970 1 1 _tIntel case,
_p164.
970 1 1 _tApplied materials comprehensive analysis case using the financial statement analysis template,
_p165.
970 1 1 _tLogitech international S.A.,
_p166.
970 1 1 _tHydrogenics corporation,
_p170.
970 1 2 _tChapter 4 Statement of cash flows,
_p177.
970 1 2 _tWhy cash flows is important: an example,
_p178.
970 1 2 _tStatement of cash flows: basic principle,
_p179.
970 1 2 _tPreparing a statement of cash flows,
_p181.
970 1 1 _tCalculating cash flow from operating activities,
_p186.
970 1 1 _tIndirect method,
_p186.
970 1 2 _tCash flow from investing activities,
_p189.
970 1 2 _tCash flow from financing activities,
_p189.
970 1 2 _tChange in cash,
_p190.
970 1 2 _tAnalyzing the statement of cash flows,
_p191.
970 1 1 _tCash flow from operations,
_p191.
970 1 1 _tNocash corporation,
_p192.
970 1 2 _tSage Inc. Analysis of the statement of cash flows,
_p194.
970 1 1 _tSage Inc. Analysis cash flow from operating activities,
_p194.
970 1 1 _tSummary analysis of the statement of cash flows,
_p195.
970 1 1 _tAnalysis of cash inflows,
_p196.
970 1 1 _tAnalysis of cash outflows,
_p197.
970 1 2 _tQualitative issues relating to the statement of cash flows,
_p198.
970 1 2 _tAre we there yet?,
_p199.
970 1 2 _tAppendix 4A Statement of cash flows-direct method,
_p200.
970 0 1 _aSelf-test,
_p204.
970 0 1 _aStudy questions and problems,
_p207.
970 1 1 _tIntel case,
_p214.
970 1 1 _tApplied materials comprehensive analysis case using the financial statement analysis template,
_p215.
970 1 1 _tAvnet Inc.,
_p216.
970 1 1 _tHydrogenics corporation,
_p218.
970 1 2 _tChapter 5 The analysis of financial statements,
_p220.
970 1 2 _tObjectives of analysis,
_p221.
970 1 2 _tSources of information,
_p222.
970 1 1 _tProxy statement,
_p222.
970 1 1 _tAuditor's report,
_p222.
970 1 1 _tManagement discussion and analysis,
_p223.
970 1 1 _tSupplementary schedules,
_p223.
970 1 1 _tForm 10-K and form 10-Q,
_p223.
970 1 1 _tOther sources,
_p223.
970 1 2 _tTools and techniques,
_p225.
970 1 1 _tCommon-size financial statements,
_p226.
970 1 1 _tKey financial ratios,
_p226.
970 1 1 _tLiquidity ratios: short-term solvency,
_p227.
970 1 1 _tCash conversion cycle or net trade cycle,
_p232.
970 1 1 _tActivity ratios: asset liquidity, asset management efficiency,
_p232.
970 1 1 _tLeverage ratios: debt financing and coverage,
_p234.
970 1 1 _tProfitability ratios: overall efficiency and performance,
_p237.
970 1 1 _tMarket ratios,
_p239.
970 1 2 _tAnalyzing the data,
_p241.
970 1 1 _tBackground: economy, industry, and firm,
_p242.
970 1 1 _tShort-term liquidity,
_p243.
970 1 1 _tOperating efficiency,
_p245.
970 1 1 _tCapital structure and long-term solvency,
_p245.
970 1 1 _tProfitability,
_p249.
970 1 1 _tRelating the ratios-the du pont system,
_p250.
970 1 1 _tProjections and pro forma statements,
_p252.
970 1 1 _tSummary of analysis,
_p252.
970 1 1 _tFinancial statements: a map,
_p253.
970 1 2 _tAppendix 5A The analysis of segmental data,
_p255.
970 0 1 _aSelf-test,
_p260.
970 0 1 _aStudy questions and problems,
_p266.
970 1 1 _tIntel case,
_p272.
970 1 1 _tApplied materials comprehensive analysis case using the financial statement analysis template,
_p273.
970 1 1 _tFacebook, Inc.,
_p274.
970 1 1 _tHydrogenics corporation,
_p284.
970 0 1 _aAppendixes.
970 1 1 _tSummary of financial ratios,
_p285.
970 1 1 _tSolutions to self-tests,
_p288.
970 0 1 _aGlossary,
_p290.
970 0 1 _aIndex,
_p299.
999 _c3036
_d3036
003 KOHA