Understanding income statements /

• Main Author: Plewa, Franklin James., Jr., 1949-
• Other Authors: Friedlob, George T.
• Format: Book
• Language: English
• Published: New York : John Wiley & Sons, 1995
• Subjects: ESTADOS FINANCIEROS CONTABLES; INFORMACION CONTABLE; INVENTARIOS; FONDO DE MANIOBRA; ESTUDIOS DE CASOS; ESTADOS CONTABLES; ESTADOS FINANCIEROS; COMUNICACION EN CONTABILIDAD; CAPITAL CIRCULANTE; CAPITAL DE TRABAJO; CAPITAL DE OPERACIONES; FONDO DE GESTION; APLICACIONES; CASOS PRACTICOS

Table of Contents:

• 1. The Accounting Process
• 2. Beginning with Business Cash Flows--An Illustration
• 3. General Purpose Financial Statements--An Illustration
• 4. The Balance Sheet--An Illustration 5. Illustrative Income Statement and Statement of Cash Flows
• 6. Accounting Conventions and Assumptions
• 7. The Income Statement
• 8. Operating Revenues
• 9. Cost of Goods Sold and Operating Expenses
• 10. Manufacturing Costs
• 11. Process Costs and Standard Costs
• 12. Inventory Flows to Cost of Goods Sold
• 13. Depreciation, Depletion, and Amortization
• 14. Nonoperating Revenues and Expenses Including Income Taxes, Discontinued Operations, Extraordinary Items, and Accounting Changes
• 15. Earnings Per Share
• 16. The Income Statement, Owners' Equity, and Retained Earnings
• 17. The Income Statment and the Statement of Cash Flows
• 18. Mergers and Consolidated Income Statments
• 19. Contents of the Annual Report
• 20. Content of the Annual Report--Footnotes and Supplementary Information
• 21. Comparative Analysis
• 22. Ratio Analysis
• 23. The Quality of Earnings
• 24. Income Statements of Foreign Companies
• Index.