Understanding Balance SheetsISBN: 978-0-471-13075-8
Hardcover
278 pages
May 1996
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Accounting and the Balance Sheet.
Understanding the Balance Sheet.
Basic Accounting Principles.
Current Assets: Cash and Short-Term Investments.
Current Assets: Receivables and Prepaids.
Valuing Inventories.
Noncurrent Assets: Investments.
Noncurrent Assets: Long-Lived Productive Assets.
Noncurrent Assets: Natural Resources.
Noncurrent Assets: Intangibles.
Other Noncurrent Assets.
Current Liabilities and Spontaneous Financing.
The Time Value of Money.
Noncurrent Notes and Mortgage Liabilities.
Bond Liabilities.
Stockholders' Equity.
Disclosure, Footnotes, and the Audit Opinion.
Financial Leverage.
Operating Leverage.
Ratio Analysis.
Index.
Understanding the Balance Sheet.
Basic Accounting Principles.
Current Assets: Cash and Short-Term Investments.
Current Assets: Receivables and Prepaids.
Valuing Inventories.
Noncurrent Assets: Investments.
Noncurrent Assets: Long-Lived Productive Assets.
Noncurrent Assets: Natural Resources.
Noncurrent Assets: Intangibles.
Other Noncurrent Assets.
Current Liabilities and Spontaneous Financing.
The Time Value of Money.
Noncurrent Notes and Mortgage Liabilities.
Bond Liabilities.
Stockholders' Equity.
Disclosure, Footnotes, and the Audit Opinion.
Financial Leverage.
Operating Leverage.
Ratio Analysis.
Index.