tailieunhanh - Lecture Survey of accounting (3/e) - Chapter 9: Financial statement analysis

After you have mastered the material in this chapter, you will be able to: Differentiate between horizontal and vertical analysis, calculate ratios for assessing a company's liquidity, calculate ratios for assessing a company's solvency, calculate ratios for assessing company management's effectiveness. | McGraw-Hill/Irwin Copyright © 2012 by The McGraw-Hill Companies, Inc. All rights reserved. Chapter 9: Financial Statement Analysis 13- Learning Objectives Describe factors associated with communicating useful information. Differentiate between horizontal and vertical analysis. Explain ratio analysis. Calculate ratios for assessing a company’s liquidity. Calculate ratios for assessing a company’s solvency. Calculate ratios for assessing company management’s effectiveness. Calculate ratios for assessing a company’s position in the stock market. Explain the limitations of financial statement analysis. In this chapter, the learning objectives are: Describe factors associated with communicating useful information. Differentiate between horizontal and vertical analysis. Explain ratio analysis. Calculate ratios for assessing a company’s liquidity. Calculate ratios for assessing a company’s solvency. Calculate ratios for assessing company management’s effectiveness. Calculate ratios for . | McGraw-Hill/Irwin Copyright © 2012 by The McGraw-Hill Companies, Inc. All rights reserved. Chapter 9: Financial Statement Analysis 13- Learning Objectives Describe factors associated with communicating useful information. Differentiate between horizontal and vertical analysis. Explain ratio analysis. Calculate ratios for assessing a company’s liquidity. Calculate ratios for assessing a company’s solvency. Calculate ratios for assessing company management’s effectiveness. Calculate ratios for assessing a company’s position in the stock market. Explain the limitations of financial statement analysis. In this chapter, the learning objectives are: Describe factors associated with communicating useful information. Differentiate between horizontal and vertical analysis. Explain ratio analysis. Calculate ratios for assessing a company’s liquidity. Calculate ratios for assessing a company’s solvency. Calculate ratios for assessing company management’s effectiveness. Calculate ratios for assessing a company’s position in the stock market. Explain the limitations of financial statement analysis. 13- Factors in Communicating Useful Information Users Types of Decisions Methods of Analysis The primary objective of accounting is to provide information useful for decision making. To provide information that supports this objective, accountants must consider the following: 13- The primary objective of accounting is to provide information useful for decision making. To provide information that supports this objective, accountants must consider users, types of decisions, and methods of analysis. Horizontal Analysis Horizontal analysis (or trend analysis) refers to studying the behavior of individual financial statement items over several accounting periods. Absolute Amounts Percentage Analysis 13- Horizontal analysis, also called trend analysis, refers to studying the behavior of individual financial statement items over several accounting periods. These periods may

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• Survey of accounting
• Lecture Survey of accounting
• Accounting for cash
• Accounting cycle
• Financial resources
• Accounting provides information
• Internal controls
• Accounting profession
• Accounting for receivables
• Inventory cost flow
• Accounting for liabilities
• Bonds issued
• Managerial accounting
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• Financial statements
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• Depreciation method