tailieunhanh - Accounting For Dummies 4th Edition_2

Tham khảo tài liệu 'accounting for dummies 4th edition_2', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | 8 Accounting For Dummies 4th Edition Part IV Preparing and Using Financial Reports In Part IV I first explain how a financial report is put together see Chapter 12 . Next I discuss how investors and lenders read financial statements see Chapter 13 . Business managers need more information than is included in an external financial report to investors and lenders. In Chapter 14 I survey the additional information that managers need. I close this part of the book with a chapter that explains audits of financial statements by CPAs and the very serious problems of accounting and financial reporting fraud see Chapter 15 . If there were no Enrons in the world things would be a lot simpler. I hate to say it but the next Enron is just waiting to happen. Unfortunately you can t necessarily depend on audits to discover accounting fraud. Part V The Part of Tens In the For Dummies style I close the book with a pair of chapters in The Part of Tens. I condense the main lessons from the book s chapters into two lists of ten vital points each. Chapter 16 reviews ten important ways business managers should use accounting information. Chapter 17 gives business investors handy tips for getting the most out of reading a financial report tips on how to be efficient in reading a financial report and the key factors to focus on. Glossary The accounting terminology in financial statements is a mixed bag. Many terms are straightforward but accountants also use esoteric terms that you don t see outside of financial statements. Sometimes it must seem like accountants are speaking a foreign language. I must admit that accountants use jargon more than they should. In some situations accountants resort to arcane terminology to be technically correct much like lawyers use arcane terminology in filing lawsuits and drawing up contracts. Where I use jargon in the book I pause and clarify what the terms mean in plain English. Also I present a helpful glossary at .

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