Financial Statement Analysis.pdf

Financial Statement
Analysis
April 1995
Financial Statement Analysis
Warning
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North America, Inc. and may not be used for
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v04/30/95 v-
p05/22/00
Table of Contents
TABLE OF CONTENTS
Introduction
Course Overview ......................................................................................... vii
Course Objectives ...................................................................................... viii
The Workbook...............................................................................................ix
Unit 1: Accounting Issues in Financial Analysis
Introduction..................................................................................................1-1
Unit Objectives ............................................................................................1-1
Branches of Accounting..............................................................................1-2
Managerial Accounting ....................................................................1-2
Tax Accounting................................................................................1-2
Financial Accounting .......................................................................1-3
Generally Accepted Accounting Principles ........................1-3
Effects of Inflation................................................................1-4
Financial Accounting Basics...............................................1-5
Accounting Exercise .................